6732 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, 20 अक्‍तूबर, 2023

15

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सं. 322]

दिल्ली, िुक्रवार, अक् तूबर 20, 2023/आजिन 28, 1945

[रा.रा.रा.क्षे.दि. सं. 268

No. 322]

DELHI, FRIDAY, OCTOBER 20, 2023/ASVINA 28, 1945

[N. C. T. D. No. 268

भारत सरकार

GOVERNMENT OF INDIA

एस.जी.-डी.एल.-अ.-25102023-249666

SG-DL-E-25102023-249666

2

DELHI GAZETTE : EXTRAORDINARY

PART IV]

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I

FINANCE (EXPENDITURE-I) DEPARTMENT

NOTIFICATION

Delhi, the 20th October, 2023

No. 36/2023-State Tax

No. F.3 (15)/Fin.(Exp-I)/2023-24/DS-I/917.—In exercise of the powers conferred by section148 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 the electronic

commerce operator who is required to collect tax at source under section 52 as the class of persons who shall follow

the following special procedure in respect of supply of goods made through it by the persons paying tax under section

10 of the said Act(hereinafter referred to as the said person),namely:—

(i) The electronic commerce operator shall not allow any inter-State supply of goods through it by the said

person;

(ii) the electronic commerce operator shall collect tax at source under sub-section (1) of section 52 of the said

Act in respect of supply of goods made through it by the said person and pay to the Government as per

provisions of sub-section (3) of section 52 of the said Act; and

(iii) the electronic commerce operator shall furnish the details of supplies of goods made through it by the said

person in the statement in FORM GSTR-8 electronically on the common portal.

2. This notification shall come into force with effect from the 1^st 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. AMIT KUMAR

JAISWAL

Digitally signed by AMIT

KUMAR JAISWAL

Date: 2023.10.25 19:17:54

+05'30'