Seeks to bring rules 10, 11, 12 and 26 of the Delhi Goods and Services Tax (Fourth Amendment) Rules, 2019 in to force - 42/2019 – State Tax - Delhi SGST

FINANCE (REVENUE-I) DEPARTMENT NOTIFICATION Delhi, the 1st September, 2020 No. 42/2019 State Tax No. F.3(39)/Fin.(Rev-I)/2020-21/DS-IV/75 .-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 National Capital Territory of Delhi hereby appoints the 24th day of September, 2019, as the date on which the provisions of rules 10, 11, 12 and 26 of the Delhi Goods and Services Tax (Fourth Amendment) Rules, 2019 [ Notification No. 31/2019 State Tax, dated the 5th June,2020, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No . F.3(8)/Fin.(Rev-I)/2020-21/DS-IV/171, dated the 5th June,2020] 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)