4344 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, बृहस्ट् पजतवार, िुलाई 6, 2023/आषाढ़ 15, 1945
[रा.रा.रा.क्षे.दि. सं. 130
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DELHI, THURSDAY, JULY 6, 2023/ASHADHA 15, 1945
[N. C. T. D. No. 130
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-10072023-247147
SG-DL-E-10072023-247147
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 6th July, 2023
No. 05/2023-State Tax (Rate)
F. No. 3 (07)/Fin.(Exp-I)/2023-24/DS-I/612.—In exercise of the powers conferred by sub-section (1), sub-
section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section
(1) of section 16 and section 148 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Lieutenant
Governor of National Capital Territory of Delhi, on being satisfied that it is necessary in the public interest so to do,
on the recommendations of the Council, hereby makes the following further amendments in this Government’s
Notification, No.11/2017- State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3
(15)/Fin(Rev-I)/2017-18/DS-VI/381, dated the 30th June, 2017, namely:-
In the said notification, in the Table, against serial number 9, in item (iii), in sub-item (b), in the entries
under column (5), in condition (2), after the second proviso, the following provisos shall be inserted, namely:-
“Provided also that the option for the Financial Year 2023-2024 shall be exercised on or before the
31st May, 2023:
Provided also that a GTA who commences new business or crosses threshold for registration during any
Financial Year, may exercise the option to itself pay GST on the services supplied by it during that Financial Year by
making a declaration in Annexure V before the expiry of forty-five days from the date of applying for GST registration
or one month from the date of obtaining registration whichever is later.”.
Note: -The principal notification number No.11/2017- State Tax (Rate), published in the Gazette of Delhi,
Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/381, dated the 30th June, 2017 and last
amended vide notification number 03/2022-State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part
IV, vide number F.3 (25)/Fin(Exp-I)/2022-23/DS-I/839, dated the 17th October, 2022.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
RAVINDER KUMAR, Dy. Secy. I (Exp.)
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: 2023.07.10 09:15:10 +05'30'