Seeks to amend Notification No. 44/2019 -State Tax, dated the 20th November, 2019 - 73/2019- State Tax - Delhi SGST

DEPARTMENT OF TRADE AND TAXES (GST-POLICY BRANCH) NOTIFICATION No. 73/2019- State Tax Delhi, the 19th June, 2020 No. F. 2 (224)/Policy-GST/2019/912-22 .-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 further amendment in notification of the Government of National Capital Territory of Delhi in the Department of Trade and Taxes (GST-Policy branch), No. 44/2019 -State Tax, dated the 20 th November, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.2 (211)/Policy-GST/2019/566-75, dated the 20th November, 2019, namely:- In the said notification, after the proviso, the following proviso shall be inserted, namely: Provided further that the return in FORM GSTR-3B of the said rules for the month of November, 2019 shall be furnished electronically through the common portal, on or before the 23rd December, 2019. 2. This notification shall come into force with effect from the 20th Day of December, 2019. VIVEK PANDEY, Commissioner (State Tax) Note: - The principal notification No. 44/2019 -State Tax (Rate), dated the 20th November, 2019 was published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.2(211)/Policy-GST/2019/566-75, dated the 20 th November, 2019.