Amendment in Notification No. 13/2020 – State Tax, dated the 31st March, 2021 - 70/2020- State Tax - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 23rd November, 2021 No 70/2020- State Tax No. F. 3(124)/Fin.(Exp-I)/2020-21/ DS-I/328. -In exercise of the powers conferred by sub-rule (4) of rule 48 of the Delhi Goods and Services Tax Rules, 2017, the Lieutenant Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of National Capital Territory of Delhi in the Department of Finance (Revenue-I), No. 13/2020 State Tax, dated the 31st March, 2021, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3 (88)/Fin (Exp- IV)/2020-21/DS-IV/310, dated the 31st March, 2021, namely:- In the said notification, in the first paragraph, - (i) for the words a financial year , the words and figures any preceding financial year from 2017-18 onwards shall be substituted; (ii) after the words goods or services or both to a registered person , the words or for exports shall be inserted. 2. This notification shall come into force from the 30 th September, 2020. 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. 13/2020 State Tax, dated the 31st March, 2021 was published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(88)/Fin(Exp-IV)/2020-21/DS-IV/310, dated the 31st March,2021 and was subsequently amended vide notification No. 61/2020- State Tax, dated the 18th November,2021, published vide No. F.3 (121)/Fin (Exp-I)/2020-21/DS-I/320, dated the 18th November, 2021.