Amendment in Notification No. 21/2019-State Tax, dated the 17th Oct, 2019 - 10/2021–State Tax - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 17th November, 2021 No. 10/2021 State Tax No. F. 3(114)/Fin.(Exp-I)/2021-22/DS-I/312. -In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Expenditure-IV), No. 21/2019-State Tax, dated the 17th Oct, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, published Vide No. F.3(73)/Fin.(Rev-I)/2019-20/DS-VI/490, dated the 17th Oct, 2019, namely:- In the said notification, in the third paragraph, after the first proviso, the following proviso shall be inserted, namely:- Provided further that the said persons shall furnish the return in FORM GSTR-4 of the Delhi Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2021, up to the 31st May, 2021. . 2. This notification shall be deemed to have come into force with effect from the 30th day of April, 2021. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy.-I (Finance) Note: The principal notification No. 21/2019-State Tax, dated the 17th Oct, 2019 was published in the Gazette of Delhi, Extraordinary, Part IV, published Vide No. F.3(73)/Fin.(Rev-I)/2019-20/DS-VI/490, dated the 17th Oct, 2019 and was last amended by Notification No. 64/2020-State Tax, dated the 31st Mar, 2021, published in the Gazette of Delhi, Extraordinary, Part IV, published Vide No. F.3(85)/Fin.(Exp-IV)/2020-21/DS-IV/307, dated the 31st Mar, 2021.