Seeks to notify the provisions of rule 138E of the DGST Rules w.e.f 21st June, 2019 - 22/2019-State Tax - Delhi SGST

GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-I) DEPARTMENT NOTIFICATION Delhi, the 20th August, 2020 No. 22/2019-State Tax No. F.3 (24)/Fin (Rev-I)/2020-21/DS-IV/50.- In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby appoints the 21st day of June, 2019, as the date from which the provisions of the Delhi Goods and Services Tax (Fourteenth) Amendment Rules, 2018 rule 12 of [Notification No. 74/2018 State Tax, dated the 19th December 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide no. F.3(35)/Fin.(Rev-I)/2019-20/DS-VI/629 dated the 19th December 2019], shall come into force. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, SUNIL SEHGAL, Dy. Secy.-IV (Finance)