Amendment in Notification No. 35/2020- State Tax, dated the 24th March, 2021 - 66/2020-State Tax - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 2nd December, 2021 No. 66/2020-State Tax No. F. 3(138)/Fin.(Exp-I)/2021-22/DS-I/373.- 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 Lt. 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 (Expenditure-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), after the first proviso, the following proviso shall be inserted, namely: - Provided further that where, any time limit for completion or compliance of any action, by any person, has been specified in, or prescribed or notified under sub-section (7) of section 31 of the said Act in respect of goods being sent or taken out of India on approval for sale or return, which falls during the period from the 20th day of March, 2020 to the 30th day of October, 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 stand extended upto the 31stday of October, 2020. . 2. This notification shall come into force with effect from the 21st 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. 65/2020 State Tax, dated the 29th November, 2021, published in the Gazette of Delhi, Extraordinary, Part IV vide No. F. 3 (137)/Fin (Exp-I)/2021-22/DS-I/349, dated the 29th November, 2021.