Extension of time limit specified u/s 73(10) for issuance of order u/s 73(9) of the DGST Act for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised - 3 notifications modified - 09/2023-State Tax - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 22nd June, 2023 No. 09/2023-State Tax No. F. 3 (02)/Fin.(Exp-I)/2023-24/DS-I/548. In exercise of the powers conferred by section 168A of the Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereinafter 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 the Union territory Goods and Services Tax Act, 2017 (14 of 2017) and in partial modification of the notification of this Government issued vide Notification, No.35/2020-State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, vide No.F.3(84)/Fin.(Exp-IV)/2020-21/DS-IV/288, dated 24th March, 2021 and No. 14/2021-State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(115)/Fin.(Exp-I)/2021-22/DS-I/313, dated 17th November, 2021 and No. 13/2022-State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, vide No.F.3(22)/Fin.(Exp- I)/2022-23/DS-I/818, dated 12th October, 2022, the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby, extends the time limit specified under sub-section (10) of section 73 for issuance of order under sub-section (9) of section 73 of the said Act, for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised, relating to the period as specified below, namely: (i) for the financial year 2017-18, up to the 31st day of December, 2023; (ii) for the financial year 2018-19, up to the 31st day of March, 2024; (iii) for the financial year 2019-20, up to the 30th day of June, 2024. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. (Exp. I)