Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the DGST Rules, 2017 - 37/2020– State Tax - Delhi SGST

FINANCE (REVENUE-I) DEPARTMENT NOTIFICATION No. 37/2020 State Tax Delhi, the 30th September, 2020 No. F.3(49)/Fin.(Rev-I)/2020-21/DS-IV/ 107 .-In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) read with clause (c) of rule 9 and rule 25 of the Delhi Goods and Services Tax (Fourth Amendment) Rules, 2019 (hereinafter referred to as the rules), made vide notification No. 31/2019 State Tax, dated 05/06/2020, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (8)/Fin (Rev-I)/2020-21/DS-VI/171 dated 05/06/2020, the Lt. Governor of National Capital Territory of Delhi, hereby appoints the 21stday of April, 2020, as the date from which the said provisions of the rules, shall come into force. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy. IV (Finance)