3972 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
I
अजधसूचना
दिल्ली, 22 िून, 2023
I
I
jk"Vªh; jkt/kkuh {ks= fnYyh ds
mijkT;iky] ,dh—r eky vkSj lsokdj vf/kfu;e] 2017 ¼2017 dk 13½ dh /kkjk 20 vkSj la?k jkT; {ks= eky vkSj
lsokdj vf/kfu;e] 2017 ¼2017 dk 14½ dh /kkjk 21 ds lkFk ifBr fnYyh eky vkSj lsokdj vf/kfu;e] 2017
¼2017 dk 03 ½ ¼ftls bl vf/klwpuk esa blds i'pkr~ mDr vf/kfu;e dgk x;k gS½ dh /kkjk 168d }kjk çnRr
'kfDr;ksa dk ç;ksx djrs gq,] vkSj fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV esa la- Qk- 03¼84½@foÙk
¼O;;&IV½@2020&21@Mh,l&IV@288] rkjh[k 24 ekpZ] 2021 esa çdkf'kr bl ljdkj dh vf/klwpuk
la- 35/2020&jkT; dj] vkSj fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV esa la- Qk- 03¼115½@foÙk ¼O;;& I½@
2021&22@Mh,l&I@313] rkjh[k 17 uoacj] 2021 esa çdkf'kr vf/klwpuk la- 14/2021&jkT; dj] rFkk fnYyh ds
jkti=] vlk/kkj.k ds Hkkx& IV esa la-Qk-03¼22½@foÙk ¼O;;& I½@2022&23@Mh,l&I@818] rkjh[k
12 vDVwcj] 2022 esa çdkf'kr vf/klwpuk la- 13/2022&jkT; dj] ds vkaf'kd la'kks/ku esa] ifj"kn~ dh flQkfj'kksa ij]
uhps fofufnZ"V vof/k ls lacaf/kr] mä vf/kfu;e dh /kkjk 73 dh mi/kkjk ¼9½ ds v/khu] lanÙk fd, x, ;k de
सं. 183]
दिल्ली, बृहस्ट् पजतवार, िून 22, 2023/आषाढ़ 1, 1945
[रा.रा.रा.क्षे.दि. सं. 99
No. 183]
DELHI, THURSDAY, JUNE 22, 2023/ASHADHA 1, 1945
[N. C. T. D. No. 99
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-23062023-246760
SG-DL-E-23062023-246760
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
lanÙk fd, x, dj ;k xyr çkIr ;k mi;ksx fd, x, buiqV dj çR;; dh olwyh ds fy,] vkns'k tkjh djus
dh] /kkjk 73 dh mi/kkjk ¼10½ ds v/khu fofufnZ"V le;&lhek dk foLrkj djrs gaS] vFkkZr~ %&&
¼i½ foÙkh; o"kZ 2017&18 ds fy,] 31 fnlacj] 2023 rd;
¼ii½ foÙkh; o"kZ 2018&19 ds fy,] 31 ekpZ] 2024 rd;
¼iii½ foÙkh; o"kZ 2019&20 ds fy,] 30 twu] 2024 rdA
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 22nd June, 2023
No. 09/2023-State Tax
No. F. 3 (02)/Fin.(Exp-I)/2023-24/DS-I/548.—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 the notification of this Government issued vide
Notification, No.35/2020-State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, vide
No.F.3(84)/Fin.(Exp-IV)/2020-21/DS-IV/288, dated 24th March, 2021 and No. 14/2021-State Tax, published in the
Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(115)/Fin.(Exp-I)/2021-22/DS-I/313, dated 17th November, 2021
and No. 13/2022-State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, vide No.F.3(22)/Fin.(Exp-
I)/2022-23/DS-I/818, dated 12th October, 2022, the Lieutenant Governor of National Capital Territory of Delhi, on the
recommendations of the Council, hereby, extends the time limit specified under sub-section (10) of section 73
for issuance of order under sub-section (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 utilised, relating to the period as specified below, namely:–
(i) for the financial year 2017-18, up to the 31st day of December, 2023;
(ii) for the financial year 2018-19, up to the 31st day of March, 2024;
(iii) for the financial year 2019-20, up to the 30th day of June, 2024.
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.
KUMER
CHAND
MEENA
Digitally signed by KUMER
CHAND MEENA
Date: 2023.06.23 10:24:05
+05'30'