Seeks to amend Notification No. 29/2019–State Tax, dated the 15th July, 2019 - 37/2019-State Tax - Delhi SGST

DEPARTMENT OF TRADE AND TAXES (GST-POLICY BRANCH ) NOTIFICATION No. 37/2019-State Tax Delhi, the 27th November, 2019 No. F. 2(189)/Policy-GST/2019/592-601. -In exercise of the powers conferred by section 168 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) read with sub-rule (5) of rule 61 of the Delhi Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following amendments in notification of the Government of National Capital Territory of Delhi No. 29/2019 State Tax, dated the 15th July, 2019, published in the Gazette of Delhi, Extraordinary, Part IV vide No. F. 2(176) Policy-GST/2019-20/230-239, dated the 15th July, 2019, namely: In the said notification, in the first paragraph, the following provisos shall be inserted, namely: Provided that the return in FORM GSTR-3B of the said rules for the month of July, 2019 shall be furnished electronically through the common portal, on or before the 22nd August, 2019: 2. This notification shall come into force with effect from the 20th day of August, 2019. H. RAJESH PRASAD, Commissioner, GST (State Tax) Note : The principal notification No. 29/2019-State Tax, dated the 15th July, 2019 was published in the Gazette of Delhi, Extraordinary Part IV, vide No. F. 2(176)/Policy-GST/2019/230-239, dated the 15th July, 2019