3987 DG/2021
(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
IV
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सं. 196]
दिल्ली, मंगलवार, िुलाई 20, 2021/आषाढ़ 29, 1943
[रा.रा.रा.क्षे.दि. सं. 90
No. 196]
DELHI, TUESDAY, JULY 20, 2021/ASHADHA 29, 1943
[N. C. T. D. No. 90
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-20072021-228391
SG-DL-E-20072021-228391
एस.जी.-डी.एल.-अ.-20072021-228391
SG-DL-E-20072021-228391
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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FINANCE (EXPENDITURE-IV) DEPARTMENT
NOTIFICATION
Delhi, the 20th July, 2021
No. 40/2020–State Tax
No. F. 3(104)/Fin.(Exp-IV)/2021-22/DS-IV/581.—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), the Lt. Governor of the
National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following
amendment in the notification of the Government of National Capital Territory of Delhi, in the Department
of Finance (Expenditure-IV), No. 35/2020- State Tax, dated the 24th March, 2021, published in the
Gazette of Delhi, Extraordinary, Part IV, published vide No. F.3(84)/Fin (Exp-IV)/2021-22/DS-IV/288,
dated the 24th March, 2021, namely:-
In the said notification, in the first paragraph, in clause (ii), the following proviso shall be inserted,
namely: -
“Provided that where an e-way bill has been generated under rule 138 of the Delhi Goods and
Services Tax Rules, 2017 on or before the 24th day of March, 2020 and its period of validity expires during
the period 20th day of March, 2020 to the 15th day of April, 2020, the validity period of such e-way bill
shall be deemed to have been extended till the 31st day of May, 2020.”.
2. This notification shall be deemed to have come into force with effect from 5th day of May, 2020.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
MANOJ KUMAR, Dy. Secy. IV (Finance)
Note: The principal notification No. 35/2020- State Tax, dated the 24th March, 2021 was published in the
Gazette of Delhi, Extraordinary, Part IV, published vide No. F.3 (84)/Fin (Exp-IV)/2020-21/
DS-IV/288, dated the 24th March, 2021.
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: 2021.07.20 22:57:52 +05'30'