Notification No 39/2020-State Tax

ee 7 (TO RE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) 2I-*8 No. P.3 (M)/Fin (Rev-1)/2020-21/0- 1 / 7 Dates A 00 Notification No. 39/2020- State Tax No. F391 )iFin.(Rey-1)/2020-21(DS-IV/ tn exercise of the powers conferred by section 148 of the Dethi Goods and Services Tax Act, 2017 (03 0¢ 2017), the Lt Governor of National Capital Territory of Delhi, of the recomeendations of the Counell, hereby makes the following amendments in the notification of the Gavernment of National Capital Territory of Dells, in the Department of Pinance (Reveriue-T) No. 11/2020-Stae Tx, dated 20-08-2020, published in the Delhi Gazette, Extraardinary, Part IV, vide No. FJ @S)Fin (Rev-f)'2020-21/DS-1Vi/S1 dated the 20-08-2020, namely: In the said nattification {0 * fv the first paragraph, the following proviso shall be inserted, namely: « “provided that the said claas of pecsone shall not include thore corporate debtces who have flumnished the statements under section 37 and the returna under section 39 of the “suid. Act forall the tax periods peiar tothe appointment of IRP/RP.” (i) for the parngraph 2, effost from the 21" March, 2020, the following paragraph shall be substituted, - \s _ appointment of [RP / RP, be treated ax a distinct persan of the corporate debtor, and sll} J be liable to take a now rogistratiop (hereinafter referred to ax the row registration)in exch Ore of the States or Union where the corporate detsor was registered earller, within Ua thirty days of the appointment gf the [RP/RP or by 30th June, 2020, whichever is later:.”. 2. This watificatinn shall come late with effect fom the 05° day of May, 2020, 4 _ : \ “2, Registration.- The suid class of persoris «hall, with effect from the date of © { By onder and in the name of the {Lt Governor of the National Capital Territory of Deihi, f he) ' (Sunil Sehgal) ‘owl Donte | ioe ec voauens to publish the notification Is Set Minin, Gow. of NCT of Deis DE