Seeks to amend Notification No. 11/2017- State Tax (Rate), dated the 30th June, 2017 - 05/2023-State Tax (Rate) - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 6th July, 2023 No. 05/2023-State Tax (Rate) F. No. 3 (07)/Fin.(Exp-I)/2023-24/DS-I/612. In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in this Government s Notification, No. 11/2017- State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/381, dated the 30th June, 2017, namely:- In the said notification, in the Table, against serial number 9, in item (iii), in sub-item (b), in the entries under column (5), in condition (2), after the second proviso, the following provisos shall be inserted, namely:- Provided also that the option for the Financial Year 2023-2024 shall be exercised on or before the 31st May, 2023: Provided also that a GTA who commences new business or crosses threshold for registration during any Financial Year, may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expiry of forty-five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later. . By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. I (Exp.) Note: -The principal notification number No.11/2017- State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/381, dated the 30th June, 2017 and last amended vide notification number 03/2022-State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (25)/Fin(Exp-I)/2022-23/DS-I/839, dated the 17th October, 2022.