589 DG/2024
(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, मंगलवार, िनवरी 30, 2024/माघ 10, 1945
[रा.रा.रा.क्षे.दि. सं. 412
No. 42]
DELHI, TUESDAY, JANUARY 30, 2024/MAGHA 10, 1945
[N. C. T. D. No. 412
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-31012024-251659
SG-DL-E-31012024-251659
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 30th January, 2024
No. 37/2023-State Tax
F. No. 3 (20)/Fin.(Exp-I)/2023-24/DS-I/93—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 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 exempted
from obtaining registration (hereinafter referred to as the said person) in accordance with the notification issued
under sub-section (2) of section 23 vide notification number 34/2023- State Tax, published in the Gazette of Delhi,
Extraordinary, Part IV, vide No.F.3( 14 )/Fin.(Exp-I)/2023-24/DS-I/916, dated 20th Oct, 2023, namely: —
(i) the electronic commerce operator shall allow the supply of goods through it by the said person only if enrolment
number has been allotted on the common portal to the said person;
(ii) the electronic commerce operator shall not allow any inter-State supply of goods through it by the said person;
(iii) the electronic commerce operator shall not collect tax at source under sub-section (1) of section 52 in respect
of supply of goods made through it by the said person; and
(iv) 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. Where multiple electronic commerce operators are involved in a single supply of goods through electronic
commerce operator platform, “the electronic commerce operator” shall mean the electronic commerce operator who
finally releases the payment to the said person for the said supply made by the said person through him.
3. This notification shall come into force with effect from the 1st day of October, 2023.
By Order and in the Name of Lt. Governor
of National Capital Territory of Delhi,
RAVINDER KUMAR, Dy. Secretary (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. MANOJ KUMAR
VERMA
Digitally signed by MANOJ
KUMAR VERMA
Date: 2024.01.31 18:27:54
+05'30'