Notification, 2019

Text

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c: #08803 Km 092°9/l‘) (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

Notification No. 33/2018 — State Tax

No. F.3(3)IFin.(ReV-l)/2019-20l- In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter 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 persons may furnish the details of outward supply of goods or services or H [m both in FORM GSTR—l of 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 W the corresponding entry in column (3) of the said Table, namely:- Table S!. No. Quarter for which details in Time period for furnishing details in FORM FORM GSTR-l are furnished GSTR-l Q 1 July - September, 2018 31Sl October, 2018 L/ V 2 October — December, 2018 31St January, 2019

3. The time limit for furnishing the details or return, as the case may be, under sub- section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2018 to March, 20l9 shall be subsequently notified in the Official Gazette.

4. This notification shall be deemed to have come into force with effect from the 10[11 day of August, 2018. "V.

By order and in the name of the IL \‘ \ Lt. Governor of the National Capital Territory of Delhi, a (W, a” ' 34% Dated: 30 '58 I] ‘7 Copy forwarded for information to:- 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, |.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, l.P. Estate, New Delhi. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, l.P. Estate, New Delhi OSD 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