Seeks to give effect to the provisions of rule 46 of the DGST Rules, 2017 - 71/2019-STATE TAX - Delhi SGST

FINANCE (REVENUE-I) DEPARTMENT NOTIFICATION Delhi, the 4th November, 2020 No. 71/2019-STATE TAX No. F. 3(57)/Fin (Rev-I)/2020-21/DS-IV/136. -In exercise of the powers conferred by rule 5 of the Delhi Goods and Services Tax (Fourth Amendment) Rules, 2019, mad vide notification No. 31/2019-State Tax, dated the 5th June, 2020, published in the Gazette of Delhi, Extraordinary, Part IV, vide NO. F.3(8)/Fin.(Rev-I)/2020-21/ DS-VI/171, dated the 5th June, 2020, the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby appoints the 1st day of April, 2020, as the date from which the provisions of the said rule, shall come into force. By Order and in the Name of the Lt. Governor of National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy. IV (Finance)