Regarding furnishing of returns by the dealer who has not opted for composition (sec 12, sec 14 and chapter 9 - 66/2017-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. F.3(74)/Fin(Rev-I)/2017-18/DS-VI/828 Dated: 22-12-2017 Notification No. 66/2017-State Tax F.3(74)/Fin (Rev-1)/2017-18/.- 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) and in supercession of notification No. 40/2017-State Tax, dated the 27th November, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F3 (53)/Fin/(Rev-I)/2017-18/DS-VI/759, dated the 27th November, 2017, except as respects things done or omitted to be done before such supercession, the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies the registered person 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. 2. The notification shall come into force with effect from the 15th day of November, 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)