3945 DG/2023
(1)
रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
xxxGIDHxxx
xxxGIDExxx
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
fnYyh] 21 twu] 2023
I
I
.—jk"Vªh; jkt/kkuh {ks= fnYyh ds
mijkT;iky] fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ ¼ftls blesa blds i'pkr~ mä vf/kfu;e
dgk x;k gS½] ifj"kn~ dh flQkfj'kksa ij] jftLVªh—r O;fä] ftudk jftLVªhdj.k mä vf/kfu;e dh /kkjk 29 dh
mi/kkjk ¼2½ ds [kaM ¼[k½ ;k [kaM ¼x½ ds v/khu 31 fnlacj] 2022 dks ;k mlls igys jí fd;k x;k gS vkSj tks
mä vf/kfu;e dh /kkjk 30 esa fofufnZ"V ifjlhek ds Hkhrj ,sls jídj.k ds çfrlagj.k ds fy, vkosnu djus esa
vlQy jgs gSa] dks jftLVªh—r O;fä ds çoxZ ds :i esa vf/klwfpr djrs gSa tks ,sls jftLVªhdj.k ds jídj.k ds
çfrlagj.k ds laca/k esa fuEufyf[kr fo'ks"k çfØ;k dk ikyu djsaxs] vFkkZr~ %&
¼d½ jftLVªh—r O;fä] 30 twu] 2023 rd ,sls jftLVªhdj.k ds jídj.k ds çfrlagj.k ds fy, vkosnu dj
ldsaxsA
¼[k½ çfrlagj.k ds fy, vkosnu] jftLVªhdj.k ds jídj.k dh çHkkoh rkjh[k rd ns; fooj.kh çLrqr djus vkSj
,slh fooj.kh ds fuca/kuksa ds vuqlkj dj ds :i esa ns; jde dk] C;kt] 'kkfLr vkSj ,slh fooj.kh ds laca/k esa
foyac Qhl ds fy, lans; jde lfgr] lank; djus ds i'pkr~ gh Qkby fd;k tk,xk]
सं. 181]
दिल्ली, बुधवार, िून 21, 2023/ज् येष् ठ 31, 1945
[रा.रा.रा.क्षे.दि. सं. 97
No. 181]
DELHI, WEDNESDAY, JUNE 21, 2023/ JYAISHTHA 31, 1945
[N. C. T. D. No. 97
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-21062023-246723
SG-DL-E-21062023-246723
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
¼x½ jftLVªhdj.k ds jídj.k ds çfrlagj.k ds fy, vkosnu çLrqr djus ds fy, ,sls ekeyksa esa vkSj ifjlhek
foLrkj] miyC/k ugha gksxkA
bl vf/klwpuk ds ç;kstuksa ds fy,] O;fä] tks mä vf/kfu;e /kkjk 30 esa fofufnZ"V ifjlhek ds
Hkhrj jftLVªhdj.k ds jídj.k ds çfrlagj.k ds fy, vkosnu djus esa vlQy jgrk gS] blds varxZr ,slk O;fä
Hkh lfEefyr gS] ftldh jftLVªhdj.k ds jídj.k ds vkns'k ;k mä vf/kfu;e dh /kkjk 107 ds v/khu
jftLVªhdj.k ds jídj.k ds çfrlagj.k ds fy, vkosnu [kkfjt djus ds vkns'k ds fo#) vihy mä vf/kfu;e
dh /kkjk 30 dh mi/kkjk ¼1½ ds v/khu fofufnZ"V ifjlhek dk ikyu djus esa vlQy jgus ds vk/kkj ij [kkfjt
dh xbZ gSA
jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns'k ls rFkk muds uke ij]
jfoUnz dqekj] mi lfpo ¼O;;&I½
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 21st June, 2023
No. 03/2023-State Tax
No. F. 3 (01)/Fin.(Exp-I)/2023-24/DS-I/543.—In exercise of the powers conferred by section 148 of the Delhi
Goods and Services Tax Act, 2017 (3 of 2017) (hereinafter referred to as the said Act), the Lieutenant Governor of
National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies that the registered person,
whose registration has been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of the said Act on
or before the 31st day of December, 2022, and who has failed to apply for revocation of cancellation of such
registration within the time period specified in section 30 of the said Act as the class of registered persons who shall
follow the following special procedure in respect of revocation of cancellation of such registration, namely:–
(a) The registered person may apply for revocation of cancellation of such registration up to the 30th day of June,
2023;
(b) The application for revocation shall be filed only after furnishing the returns due up to the effective date of
cancellation of registration and after payment of any amount due as tax, in terms of such returns, along with any
amount payable towards interest, penalty and late fee in respect of the such returns;
(c) No further extension of time period for filing application for revocation of cancellation of registration shall be
available in such cases.
Explanation: For the purposes of this notification, the person who has failed to apply for revocation of cancellation of
registration within the time period specified in section 30 of the said Act includes a person whose appeal against the
order of cancellation of registration or the order rejecting application for revocation of cancellation of registration
under section 107 of the said Act has been rejected on the ground of failure to adhere to the time limit specified under
sub-section (1) of section 30 of the said Act.
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.
SARVESH KUMAR
SRIVASTAVA
Digitally signed by SARVESH
KUMAR SRIVASTAVA
Date: 2023.06.21 19:40:15 +05'30'