Notification, 2019

Text

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C~0|057%€/CA§7 (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

No. F.3 (45)/Fin (Rev-I)/2019-20/ DS-VI/ Lfo 8 Dated: ib 5321"] /[7 Notification No. 11/2019 — State Tax No. F.3 (45)/Fin (Rev-I)/2019-20/—— In exercise of the powers conferred by 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 financial year, as the class of registered persons, who shall follow the special procedure as mentioned 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:- Table {i—t l 1’) /\Z 81. Quarter for which details in FORM Time period for furnishing details in No. GSTR-l are furnished FORM GSTR-l 1 April ——June, 2019 31st July, 2019 35y?

3. The time limit for furnishing the details or return, as the case may be, under sub-section ‘9}qu (2) of section 38 and sub—section (1) of section 39 of the said Act, for the months of July, 2017 to June, 2019 shall be subsequently notified in the Official Gazette.

4. This notification shall come into force on the 7m day of March, 2019. By order and in the name of the \o\ Lt. Governor of the National Capital \\ Territory ofDelhi, W w w)” v Copy forwarded for information to:- PS” The Addl. Chief Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, Delhi The Principal Secretary (GAD), Government of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date.

The Principal Secretary to the Hon'ble Lieutenant Governor, Delhi The Additional Secretary to the Hon’ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, |.P Estate, New Delhi The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, l.P. Estate, New Delhi The PA to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.

The Commissioner, State Tax, Delhi, Vyapar Bhawan, |.P. Estate, New Delhi. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, |.P. Estate, New Delhi 030 to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, |.P. Estate, New Delhi.

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(A.K. Singh)

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