Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration. (Notification No. 19/2020-State Tax)

Notification, 2020

A notification made under the The Delhi Goods and Services Tax Act, 2017.

Kind Notification Year 2020 Jurisdiction Delhi Text 2,635 characters

Made under The Delhi Goods and Services Tax Act, 2017.

Source document (PDF, 1.4 MB)

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

FINANCE (REVENUE-I) DEPARTMENT

No. F.3(47)/Fin.(Rev-1)/2020-21/DS-IV/,/0 ¢ Dated: 20, 6,7;

Notification No. 19/2020- State Tax

No. F.3(47)/Fin.(Rev-])/2020-21/DS-IV/ - In exercise of the powers conferred by sub-section (6C) of section 25 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) , the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies the date of coming into force of this notification as the date, from which the -

(a) authorised signatory of all types;

(b) Managing and Authorised partners of a partnership firm; and

(c) Karta of a Hindu undivided family, shall undergo authentication of possession of Aadhaar number, as specified in rule 8 of the Delhi Goods and Services Tax Rules, 201 7(hereinafter referred to as the said rules), in order to be eligible for registration under GST:

Provided that if Aadhaar number is not assigned to the said persons, they shall be offered alternate and viable means of identification in the manner specified in rule 9 of the said rules.

2. This notification shall come into effect from the 1“ day of April, 2020. By order and in the name of the Lt. Governor of the National Capital wa eal (Mahoj Kumar) fo Copy forwarded for information to:-

1. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi.

2. The Principal Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date.

3. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, |.P. Estate. New Delhi.

4. The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi.

5. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi.

6. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.

7. The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.

8. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.

9. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, |.P. Estate, New Delhi. | 0. -Guard File.

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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

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