Notification, 2020

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

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GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

Notification No. 27/2020— State Tax

No. F.3(23)/Fin.(Rew-1)/2020-21/DS- IV / - In exercise of the powers conferred by “BD section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafier in this notification referred to as the said Act), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding-financial year or the current finnneial year, as the class. of registered persons who shall follow the special procedure as imentioned below for furnishing the details of outward supply of goods or services or both.

2. The said registered persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-Lunder the Delhi Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:- Tuble “SLNo. | Quarter for which details in FORM | Time period for furnishing details in | GSTR-1 are furnished FORM GSTR-1 oh -©@ » B) Poe April, 2020 to June, 2020 sPhay, 2020 ‘2 | duly, 2020 to September, 2020 31* October, 2020

3. The time limit for furnishing the details or return, as the case may be, under sub-section = |@

(2) of section 38 of the said Act, for the months of April, 2020 to September, 2020 shall be subsequently notified in the Official Gazette,

4. This aotilicution shall come into force with effect from the 23 March, 2020. : : By order and in the name of the roc Lt, Governor of the National Capital Territory of Delhi, Om a (Sunil Schgal) a \ Baia a 0 ‘ 6%, ae \ oth at Copy forwarded for information to:- te fo ™g, The Srincipal Secretary to the Hon'ble Lieutenant Governor, Delhi, The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhy The Commissioner, State Tax, Delhi, Vyapar Bhawan, |.P. Estate, New Delhi, The Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Dethi Gazette Part-1V (Extraordinary) in today’s date, The Additional Secretary to the Hon'ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, LLP Estate, New Delhi The Secretary to Finance Minister, Govt. of NCT of Dethi, Delhi Sachivalaya, 1.P. Estate, New Delhi ‘The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, [.P. Estate, the P.S, to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi “— OSD tw Chief Secretary, Govt, of NCT of Delhi, Delhi Sachivalaya, 1.P, Estate, New Delhi, Guard File eee ae Website. . 4 (Sunil Sehgal) v

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Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Delhi Goods and Services Tax Act, 2017