Regarding provisions of furnishing returns for dealers having turnover less than 1.5 cr. - 40/2017 - State Tax - Delhi SGST

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002 No. F3(54) /Fin (Rev-I) /2017-18/DS-VI/759 Dated 27/11/2017 Notification No. 40/2017 - State Tax In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) (hereafter in this notification referred to as the 'said Act'), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies the registered person whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees or the registered person whose aggregate turnover in the year in which such person has obtained registration is likely to be less than one crore and fifty lakh rupees and who did not opt for the composition levy under section 10 of the said Act as the class of persons who shall pay the state tax on the outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12 of the said Act including in the situations attracting the provisions of section 14 of the said Act , and shall accordingly furnish the details and returns as mentioned in Chapter IX of the said Act and the rules made thereunder and the period prescribed for the payment of tax by such class of registered persons shall be such as specified in the said Act . This notification shall come into force with effect from the 13 th day of October, 2017. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, (A. K. Singh) Dy. Secretary VI (Finance)