Amendment in Notification No. 13/2020–State Tax, dated 31st March, 2021 - 10/2023-State Tax - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 5th September, 2023 No. 10/2023-State Tax No. F. 3 (9)/Fin. (Exp-I)/2023-24/DS-I/ 785 . In exercise of the powers conferred by sub-rule (4) of rule 48 of the Delhi Goods and Services Tax Rules, 2017, the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendment in this Government s notification No. 13/2020 State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, vide notification No .F.3 (88)/Fin.(Exp-IV)/2020-21/DS-IV/310 dated 31st March, 2021, namely:- In the said notification, in the first paragraph, with effect from the 1st day of August, 2023, for the words ten crore rupees , the words five crore rupees shall be substituted. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy Note : The principal notification No. 13/2020 State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, vide notification No.F.3(88)/Fin.(Exp-IV)/2020-21/DS-IV/310 dated 31st March, 2021 and was last amended VIDE notification No. 17/2022-State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, vide notification No.F.3(21)/Fin.(Exp-I)/2022-23/DS-I/819 dated 12th October, 2022.