3983 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

I

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सं. 173] दिल्ली, िुक्रवार, अगस्ट् त 28, 2020/भाद्र 6, 1942 [रा.रा.रा.क्षे.दि. सं. 116

No. 173] DELHI, FRIDAY, AUGUST 28, 2020/BHADRA 6, 1942 [N. C. T. D. No. 116

भारत सरकार

GOVERNMENT OF INDIA

एस.जी.-डी.एल.-अ.-29082020-221442

SG-DL-E-29082020-221442

[PART IV

DELHI GAZETTE : EXTRAORDINARY

2

FINANCE (REVENUE-I) DEPARTMENT

NOTIFICATION

Delhi, the 28th August, 2020

No. 17/2020- State Tax

No. F. 3 (36)/Fin (Rev-I)/2020-21/DS-IV/66.—In exercise of the powers conferred by sub-section

(6D) of section 25 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of the

National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies that the

provisions of sub-section (6B) or sub-section (6C) of the said Act shall not apply to a person who is not a

citizen of India or to a class of persons other than the following class of persons, namely:–

(a) Individual;

(b) Authorised signatory of all types;

(c) Managing and Authorised partner; and

(d) Karta of an Hindu undivided family.

2.

This notification shall come into effect from the 1^st day of April, 2020.

By Order and in the Name of the Lt. Governor

of the National Capital Territory of Delhi,

SUNIL SEHGAL, Dy. Secy.-IV (Finance)

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.

MANOJ KUMAR

VERMA

Digitally signed by MANOJ KUMAR

VERMA

Date: 2020.08.29 16:48:56 +05'30'