Amendment in Notification No. 13/2020 – State Tax, dated the 31st Mar, 2021 - 23/2021– State Tax - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 11th March, 2022 No. 23/2021 State Tax No. F. 3(148)/Fin.(Exp-I)/2021-22/DS-I/145. - In exercise of the powers conferred by sub-rule (4) of rule 48 of the Delhi Goods and Services Tax Rules, 2017, the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendment in notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Expenditure-IV), No.13/2020 State Tax, dated the 31st Mar, 2021, published in the Gazette of Delhi, Extraordinary, Part IV, published Vide No. F3(88)/Fin(Exp-IV)/2020- 21/DS-IV/310, dated the 31st Mar, 2021, namely:- In the said notification, in the first paragraph, after the words notifies registered person, other than , the words a government department, a local authority, shall be inserted. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy. I (Finance) Note: The principal notification No. 13/2020- State Tax, dated the 31st Mar, 2021, was published in the Gazette of Delhi, Extraordinary, Part IV, published Vide No. F3(88)/Fin(Exp-IV)/2020-21/DS-IV/310, dated the 31 st Mar, 2021 and was last amended vide notification number 05/2021 State Tax, dated the 10th March, 2022, published in the Gazette of Delhi, Extraordinary, Part IV, published Vide No. F. 3(147)/Fin(Exp-I)/2020-21/DS-I/135, dated the 10th March, 2022.