Regarding provisions of furnishing returns for dealers having turnover less than 1.5 cr.

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..... d 27/11/2017 Notification No. 40/2017 - State Tax In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) (hereafter in this notification referred to as the 'said Act'), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies the registered person whose aggre .....

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..... such class of registered persons shall be such as specified in the said Act . This notification shall come into force with effect from the 13 th day of October, 2017. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, (A. K. Singh) Dy. Secretary VI (Finance) - Notification Tax Management India - taxmanagementindia - taxmanag .....

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