4176 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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¼O;;&I½@2021&22@Mh,l&I@313 rkjh[k 17 ucaoj 2021 esa çdkf'kr vf/klwpuk la- 14@2021& jkT; dj] rFkk
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सं. 181]
दिल्ली, बृहस्ट्पजतवार, िुलाई 11, 2024/आषाढ 20, 1946
[रा.रा.रा.क्षे.दि. सं. 99
No. 181]
DELHI, THURSDAY, JULY 11, 2024/ASHADHA 20, 1946
[N. C. T. D. No. 99
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-13072024-255422
SG-DL-E-13072024-255422
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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mi;ksx fd, x, buiqV dj çÙ;; dh olwyh ds fy,] vkns'k tkjh djus dh] /kkjk 73 dh mi/kkjk ¼10½ ds v/khu
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¼I½ foÙkh; o"kZ 2018&19 ds fy,] 30 vçSy] 2024 rd
¼II½ foÙkh; o"kZ 2019&20 ds fy,] 31 vxLr] 2024 rd A
jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns'k ls rFkk muds uke ij,
jfoUæ dqekj, mi lfpo ¼O;;&I½
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 11th July, 2024
No. 56/2023-State Tax
No. F. 3 ( 04 )/Fin.(Exp-I)/2024-25/DS-I/572.—In exercise of the powers conferred by section 168A of
the Delhi Goods and Services Tax Act, 2017 (03 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 in partial modification of the
Government Notification No. 35/2020-State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, Section
3, Sub- section (i), vide number F.3 (84)/Fin.(Exp-IV)/2020-21/DS-IV/288, dated 24th March, 2021 and Notification
No. 14/2021-State Tax published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide
number F.3 (115)/Fin.(Exp-I)/2021-22/DS-I/313, dated 17th November, 2021 and Notification No. 13/2022-State
Tax, published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3
(22)/Fin.(Exp-I)/2022-23/DS-I/818, dated 12th October, 2022, and Notification No. 09/2023-State Tax, published in
the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (02)/Fin.(Exp-I)/2023-
24/DS-I/548, dated 22th June, 2023, 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 utilized, relating to the period as specified below, namely:–
(i)
for the financial year 2018-19, up to the 30th day of April, 2024;
(ii)
for the financial year 2019-20, up to the 31st day of August, 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.
SARVESH KUMAR
SRIVASTAVA
Digitally signed by SARVESH
KUMAR SRIVASTAVA
Date: 2024.07.13 17:40:47 +05'30'