Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS - 44/2020– State Tax - Delhi SGST

FINANCE (EXPENDITURE-IV) DEPARTMENT NOTIFICATION Delhi, the 28th May, 2021 No. 44/2020 State Tax No. F.3 (92)/Fin (Exp-IV)/2021-22/DS-IV/400 .-In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) read with rule 3 of the Delhi Goods and Services Tax (Fifth Amendment) Rules, 2020 (hereinafter referred to as the rules), made vide notification No. 38/2020 State Tax, dated the 16th February, 2021, published in the Gazette of Delhi, Extraordinary, Part IV, published vide No. F.3 (77)/Fin (Exp-IV)/2020-21/DS-IV/144, dated the 16th February, 2021, the Lt. Governor of the National Capital Territory of Delhi, hereby appoints the 8th day of June, 2020, as the date from which the said provisions of the rules, shall come into force. 2. This notification shall come into force with effect from the 8th day of June, 2020. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy. IV (Finance)