6731DG2023
(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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lzksr ij dj laxzg djus dh vko';drk gksrh gS vkSj iwoZorhZ foÙkh; o"kZ vkSj pkyw foÙkh; o"kZ esa dqy vkorZ] dqy vkorZ ls
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¼i½
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सं. 321]
दिल्ली, िुक्रवार, अक् तूबर 20, 2023/आज वन 28, 1945
[रा.रा.रा.क्षे.दि. सं. 267
No. 321]
DELHI, FRIDAY, OCTOBER 20, 2023/ASVINA 28, 1945
[N. C. T. D. No. 267
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-25102023-249659
SG-DL-E-25102023-249659
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
(iii) ,sls O;fä;ksa dks vk;&dj vf/kfu;e] 1961 ¼1961 dk 43½ ds v/khu tkjh LFkk;h [kkrk la[;kad dh vko';drk
gksxh (
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vk;&dj vf/kfu;e] 1961 ¼1961 dk 43½ ds v/khu tkjh viuk LFkk;h [kkrk la[;kad] vius O;olk; ds LFkku
vkSj jkT; ;k la?k jkT;{ks=] ftuesa ,slh vkiwfrZ djus dk bPNqd gS] vke iksVZy ij ?kksf"kr djsaxs] tks vke
iksVZy ij fof/kekU;dj.k ds v/khu gksxk (
(v)
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vke iksVZy ij ,d ukekadu la[;k çnku dh xbZ gS (
(vi) ,sls O;fä dks ,d jkT; ;k la?k jkT;{ks= esa ,d ls vf/kd ukekadu la[;k çnku ugha dh tk,xh (
(vii) ,sls O;fä;ksa }kjk bySDVª‚fud okf.kT; vkijsVj ds ek/;e ls eky dh vkiwfrZ ugha dh tk,xh] tc rd fd ,sls
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(viii) tgka ,sls O;fä;ksa dks mä vf/kfu;e dh /kkjk 25 ds v/khu jftLVªhdj.k dh i'pkRorhZ vuqefr nh tkrh gS]
ukekadu la[;k jftLVªhdj.k dh çHkkoh rkjh[k ls fof/kekU; ugha jg tk,xh A
2- ;g vf/klwpuk 1 väwcj] 2023 ls ço`Ùk gksxh A
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 20th October, 2023
No. 34/2023-State Tax
No. F. 3 (14)/Fin.(Exp-I)/2023-24/DS-I/916.—In exercise of the powers conferred by sub-section (2) of
section 23 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereafter referred to as the said Act), the
Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby specifies
the persons making supplies of goods through an electronic commerce operator who is required to collect tax at
source under section 52 of the said Act and having an aggregate turnover in the preceding financial year and in the
current financial year not exceeding the amount of aggregate turnover above which a supplier is liable to be
registered in the State or Union territory in accordance with the provisions of sub-section (1) of section 22 of the said
Act, as the category of persons exempted from obtaining registration under the said Act, subject to the following
conditions, namely: —
(i)
such persons shall not make any inter-State supply of goods;
(ii)
such persons shall not make supply of goods through electronic commerce operator in more than one
State or Union territory;
(iii) such persons shall be required to have a Permanent Account Number issued under the Income Tax Act,
1961 (43 of 1961);
(iv) such persons shall, before making any supply of goods through electronic commerce operator, declare on
the common portal their Permanent Account Number issued under the Income Tax Act, 1961 (43 of
1961), address of their place of business and the State or Union territory in which such persons seek to
make such supply, which shall be subjected to validation on the common portal;
(v)
such persons have been granted an enrolment number on the common portal on successful validation of
the Permanent Account Number declared as per clause (iv);
(vi) such persons shall not be granted more than one enrolment number in a State or Union territory;
(vii) no supply of goods shall be made by such persons through electronic commerce operator unless such
persons have been granted an enrolment number on the common portal; and
(viii) where such persons are subsequently granted registration under section 25 of the said Act, the
enrolment number shall cease to be valid from the effective date of registration.
2. This notification shall come into force with effect from the 1st day of October, 2023.
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: 2023.10.25 16:20:52 +05'30'