6923 DG/2022
(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. 452]
दिल्ली, बुधवार, अक् तूबर 12, 2022/आज वन 20, 1944
[रा.रा.रा.क्षे.दि. सं. 288
No. 452]
DELHI, WEDNESDAY, OCTOBER 12, 2022/ASVINA 20, 1944
[N. C. T. D. No. 288
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-13102022-239613
SG-DL-E-13102022-239613
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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28 Qjojh 2022 rd dh vof/k dks mioftZr djrs gaSA
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dh lax.kuk djus esa 1 ekpZ 2020 ls 28 Qjojh 2022 rd dh vof/k dks mioftZr djrs gSaA
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FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 12th October, 2022
No. 13/2022-State Tax
No. F. 3 (22)/Fin.(Exp-I)/2022-23/DS-I/818.—In exercise of the powers conferred by section 168A of the
Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereinafter 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 the Union Territory Goods and
Services Tax Act, 2017 (14 of 2017) and in partial modification of this Government’s Notification No. 35/2020-State
Tax, dated the 24th March 2021, published in the Gazette of Delhi, Extraordinary, Part IV, vide number
F.3(84)/Fin(Exp-IV)/2020-21/DS-IV/288, dated the 24th March 2021, and No.14/2021-State Tax, dated the 17th
November, 2021, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3(115)/Fin(Exp-I)/2021-
22/DS-I/313, dated the 17th November, 2021, the Lieutenant Governor of National Capital Territory of Delhi on the
recommendations of the Council, hereby,-
(i) extends the time limit specified under sub-section (10) of section 73 for issuance of order under
subsection (9) of section 73 of the said Act, for recovery of tax not paid or short paid or of input tax credit wrongly
availed or utilized, in respect of a tax period for the financial year 2017-18, up to the 30th day of September, 2023;
(ii) excludes the period from the 1st day of March, 2020 to the 28th day of February, 2022 for computation
of period of limitation under sub-section (10) of section 73 of the said Act for issuance of order under subsection (9)
of section 73 of the said Act, for recovery of erroneous refund;
(iii) excludes the period from the 1st day of March, 2020 to the 28th day of February, 2022 for computation
of period of limitation for filing refund application under section 54 or section 55 of the said Act.
2. This notification shall be deemed to have come into force with effect from the 1st day of March, 2020.
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
RAVINDER KUMAR, Dy. Secy. (Exp-I)
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: 2022.10.13 16:22:20 +05'30'