3781 DG/2021

(1)

रिज᭭ᮝी सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99

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असाधारण

EXTRAORDINARY

ᮧािधकार से ᮧकािशत

PUBLISHED BY AUTHORITY

भाग IV

PART IV

रा᳦ीय राजधानी रा᭔य ᭃेᮢ ᳰद᭨ली सरकार

GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI

IV

fnYyh] 8 tqykbZ] 2021

IV

IV

.—jk"Vªh; jkt/kkuh {ks= fnYyh ds

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vf/kfu;e] 2017 ¼2017 dk 14½ dh /kkjk 21 ds lkFk ifBr fnYyh eky vkSj lsokdj vf/kfu;e] 2017 ¼2017 dk 03½ ¼ftls

blesa blds i'pkr~ bl vf/klwpuk esa mDr vf/kfu;e dgk x;k gS½ dh /kkjk 168d }kjk çnÙk “kfDr;ksa dk ç;ksx djrs gq,]

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vf/kfu;e dh /kkjk 54 dh mi/kkjk ¼7½ ds lkFk ifBr mi/kkjk ¼5½ ds mica/kksa ds fuca/kuksa ds vuqlkj vkns”k tkjh djus dh

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le;&lhek jftLVªh—r O;fDr ls uksfVl dk mÙkj çkIr djus ds i'pkr~ iaæg fnuksa rd ;k 30twu] 2020 rd tks Hkh ckn

dk gks] foLrkfjr gks tk,xkA

सं. 190]

ᳰद᭨ली, बृह᭭ पितवार, जुलाई 8, 2021/आषाढ़ 17, 1943

[रा.रा.रा.ᭃे.ᳰद. सं. 80

No. 190]

DELHI, THURSDAY, JULY 8, 2021/ASHADHA 17, 1943

[N. C. T. D. No. 80

भारतसरकार

GOVERNMENT OF INDIA

एस.जी.-डी.एल.-अ.-08072021-228189

SG-DL-E-08072021-228189

2

DELHI GAZETTE : EXTRAORDINARY

PART IV]

2- ;g vf/klwpuk 20 ekpZ] 2020 ls izo`Ùk gksxh A

jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky

ds vkns'k ls rFkk muds uke ij]

eukst dqekj,mi lfpo&IV ¼foÙk½

FINANCE (EXPENDITURE-IV) DEPARTMENT

NOTIFICATION

Delhi, the 8th July, 2021

No. 46/2020– State Tax

No. F. 3(94)/Fin.(Exp-IV)/2021-22/DS-IV/550.—In exercise of the powers conferred by section 168A of

the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as the said Act),

read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of Union

Territory Goods and Services Tax Act, 2017 (14 of 2017), in view of the spread of pandemic COVID-19 across many

countries of the world including India, the Lt. Governor of the National Capital Territory of Delhi, on the

recommendations of the Council, hereby notifies that in cases where a notice has been issued for rejection of refund

claim, in full or in part and where the time-limit for issuance of order in terms of the provisions of sub-section (5),

read with sub-section (7) of section 54 of the said Act falls during the period from the 20th day of March, 2020 to the

29th day of June, 2020, in such cases the time-limit for issuance of the said order shall be extended to fifteen days

after the receipt of reply to the notice from the registered person or the 30th day of June, 2020, whichever is later.

2. This notification shall come into force with effect from the 20th day of March, 2020.

By Order and in the Name of the Lt. Governor

of the National Capital Territory of Delhi,

MANOJ KUMAR, 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. ALOK KUMAR

Digitally signed by ALOK KUMAR

Date: 2021.07.08 22:37:55 +05'30'