1083 DG/2023
(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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दिल्ली, सोमवार, फरवरी 20, 2023/फाल् गुन 1, 1944
[रा.रा.रा.क्षे.दि. सं. 489
No. 57]
DELHI, MONDAY, FEBRUARY 20, 2023/PHALGUNA 1, 1944
[N. C. T. D. No. 489
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-20022023-243749
SG-DL-E-20022023-243749
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 20th February, 2023
No. 24/2022-State Tax
No. F. 3 (36)/Fin.(Exp-I)/2022-23/DS-I/142.—In exercise of the powers conferred by section 164 of the Delhi
Goods and Services Tax Act, 2017 (3 of 2017), ), the Lieutenant Governor of National Capital Territory of Delhi, on
the recommendations of the Council, hereby makes the following rules further to amend the Delhi Goods and Services
Tax Rules, 2017, namely: —
1. Short title and commencement.—(1)These rules may be called the Delhi Goods and Services Tax (Fourth
Amendment) Rules, 2022.
(2) They shall come into force with effect from 1st day of December, 2022.
2. In the Delhi Goods and Services Tax Rules, 2017, —
(a) rule 122 shall be omitted;
(b) rules 124 and 125 shall be omitted;
(c) in rule 127,-
(i) in the marginal heading, for the word “Duties”, the word “Functions”, shall be substituted;
(ii) for the words “It shall be the duty of the Authority,-”, the words “The authority shall discharge the
following functions, namely:–” shall be substituted;
(d) rule 134 shall be omitted;
(e) rule 137 shall be omitted;
(f) after rule 137, in the Explanation, for clause (a), the following clause shall be substituted, namely:–
‘(a) “Authority” means the Authority notified under sub-section (2) of section 171 of the Act;’.
Note : The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification
No.F.3(10)/Fin.(Rev-I)/2017-18/DS-VI/342 dated 22nd June, 2017 and last amended, vide notification No. 22/2022-
State Tax, dated the 17/02/2023, vide number No. F. 3 (35)/Fin.(Exp-I)/2022-23/DS-I/ 134, dated the 17/02/ 2023.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
RAVINDER KUMAR, Dy. Secy. I (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.
MANOJ KUMAR
VERMA
Digitally signed by MANOJ KUMAR
VERMA
Date: 2023.02.20 21:30:55 +05'30'