3928 DG/2020
(1)
रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
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असाधारण
EXTRAORDINARY
प्राजधकार से प्रकाजित
PUBLISHED BY AUTHORITY
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षेत्र दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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No. 168] DELHI, WEDNESDAY, AUGUST 26, 2020/BHADRA 4, 1942 [N. C. T. D. No. 111
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-27082020-221364
SG-DL-E-27082020-221364
[PART IV
DELHI GAZETTE : EXTRAORDINARY
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FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 28th August, 2020
No. 39/2020– State Tax
No. F.3(31 )/Fin.(Rev-I)/2020-21/DS-IV/57.—In exercise of the powers conferred by section 148 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 makes the following amendments in the notification of the Government of
National Capital Territory of Delhi, in the Department of Finance (Revenue-I) No. 11/2020– State Tax, dated
20-08-2020, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (25)/Fin (Rev-I)/2020-21/DS-IV/51
dated the 20-08-2020, namely:-
In the said notification
(i)
in the first paragraph, the following proviso shall be inserted, namely: -
“Provided that the said class of persons shall not include those corporate debtors who have furnished the
statements under section 37 and the returns under section 39 of the said Act for all the tax periods prior to
the appointment of IRP/RP.”;
(ii)
for the paragraph 2, with effect from the 21st March, 2020, the following paragraph shall be substituted,
namely: -
“2. Registration.- The said class of persons shall, with effect from the date of appointment of IRP / RP, be
treated as a distinct person of the corporate debtor, and shall be liable to take a new registration (hereinafter
referred to as the new registration)in each of the States or Union territories where the corporate debtor was
registered earlier, within thirty days of the appointment of the IRP/RP or by 30th June, 2020, whichever is
later:.”.
2. This notification shall come into force with effect from the 05th day of May, 2020.
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
SUNIL SEHGAL, Dy. Secy. IV (Finance)
Note: The principal notification was published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 ( 25 )/Fin
(Rev-I)/2020-21/DS-IV/51 dated the 20-08- 2020, vide notification No. 11/2020-State Tax, dated the 20-08-2020.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
SURENDER
MAHADASAM
Digitally signed by SURENDER
MAHADASAM
Date: 2020.08.27 16:36:57 +05'30'