Notification, 2019

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.

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE AND TAXES

(GST-POLICY BRANCH) Notification No 46/2019- State Tax F. No. 2Q12)/Policy-GST/2019/ - In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Delhi Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2019 to March, 2020 till the eleventh day of the month succeeding such month.

2. 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 October, 2019 to March, 2020 shall be subsequently notified in the Official Gazette.

3. This notification shall come into force with effect from the 9" Octobe Ses Commissioner, GST (State Tax) Copy forwarded for information to:- fe The Principal Secretary (GAD), Government of NCT of Delhi in duplicate with the request to publish the notification in Delhi Gazette Part-lV (Extraordinary) in today’s date.

Z The Principal Secretary, Finance Department, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.

3: The Principal Secretary to the Hon’ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, |.P Estate, New Delhi.

A:

The Chief Commissioner (Central Tax), Govt. of India, First Floor, CR Building, |.P. Estate, New Delhi.

The Secretary to the Deputy Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, |.P Estate, New Delhi All Special/Additional/Joint Commissioners, Department of Trade & Taxes, Vyapar Bhawan, New Delhi.

The Special Commissioners (PR), Department of Trade & Taxes, Vyapar Bhawan, New Delhi to arrange to give wide publicity to this notification. All Asstt. Commissioners/GSTOs, Department of Trade & Taxes, Vyapar Bhawan, New Delhi through their Zonal Incharges.

The President/Secretary,, Sales Tax Bar Association (Regd.), Vyapar Bhawan, IP Estate, New Delhi Guard File.

Website.

(Vivek Mittal) Assistant Commissioner (Policy)

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