Amendment in Notification No. 35/2020- State Tax, dated the 24th March, 2021 - 65/2020- State Tax - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 29th November, 2021 No. 65/2020- State Tax No. F. 3(137)/Fin.(Exp-I)/2021-22/ DS-I/349. -In exercise of the powers conferred by section 168A of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Lieutenant Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Exp-IV), No. 35/2020- State Tax, dated the 24th March, 2021, published in the Gazette of Delhi, Extraordinary, Part IV, published vide No. F.3 (84)/Fin.(Exp-IV)/2020-21/DS-IV/288, dated the 24th March, 2021, namely:- In the said notification, in the first paragraph, in clause (i), the following proviso shall be inserted, namely: - Provided that where, any time limit for completion or compliance of any action, by any authority, has been specified in, or prescribed or notified under section 171 of the said Act, which falls during the period from the 20th day of March, 2020 to the 29th day of November, 2020, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall be extended upto the 30th day of November, 2020. . 2. This notification shall come into force with effect from the 1st day of 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, published in the Gazette of Delhi, Extraordinary, Part IV, No. 35/2020- State Tax, dated the 24th March, 2021 vide No. F.3(84)/Fin.(Exp-IV)/2020-21/DS-IV/288, dated the 24th March, 2021 and was last amended by notification No. 55/2020 State Tax, dated the 26th November 2021, published in the Gazette of Delhi, Extraordinary, Part IV vide No. F.3 (136)/Fin.(Exp-I)/2021-22/DS-I/333, dated the 26th November 2021.