Notification No-13/2019-State Tax

(10 BE PUBLISHED IN PART IV OF THE DELHI GAZETTE | EXTRAORDINARY) - GOVERNMENT OF N. ATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES Notification No. 13/2019 — State Tax In exercise of the powers conferred by section 168 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred -_to-as the said Act) read with sub-rule (5)-of rule 61-of the Delhi Goods and. Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby “specifies that the return in FORM GSTR-3B of the said rules for each of the _ months from April, 2019 to June, 2019, shall be furnished electronically through the common portal, on or _betbre the twentieth day of the month succeeding such month. . 2: Payment of taxes for discharge of tax liability as per FORM GSTR-3B. o Eyery registered person furnishing the return in FORM GSTR-3B of the said - rules shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as specified in the first paragraph, on which he is required to furnish the said return. 3. This notification shall be deemed to have come into force with effect — _ from the 7° day of March, 2019. - te Commissioner, GST (State Tax) Le ie Copy forwarded for information to:- The Principal Secretary (GAD), Government of NCT of Delhi in ‘duplicate with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. The Principal Secretary, Finance Department, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. - The Principal Secretary to the Hon’ble Chief Minister, Government of _ NCT of Delhi, Delhi Sachivalaya, IP Estate, New Delhi. The Chief Commissioner (Central Tax), Govt. of India, First Floor, CR Building, I.P. Estate, New Delhi. The Secretary to the Deputy Chief Minister, Government ot NCT of Delhi, Delhi Sachivalaya, I-P Estate, New Delhi . All Special/Additional/Joint ‘Commissioners, Department of Trade & Taxes, Vyapar Bhawan, New Delhi. The Special: Commissioners (PR), Department of Trade & Taxes, Vyapar Bhawan, New Delhi to arrange to give wide publicity to this notification. ~ All Asstt. Commissioners/GSTOs, Department of Trade & Taxes, aS Bhawan, New Delhi through their Zonal Incharges. The President/Secretary, Sales Tax Bar Association (Regd.), Vyapar Bhawan, IP Estate, New Delhi Guard File. Yoo igctneain Commissioner (Policy) — cat a we fast CATE See mg ARES, aS feel -110002 7 ~ sfou10 cas sane Be — G4 aftqea ¥. 13/2019- wee = angaa, feet art sik dat oe fray, 2017 (fA su afer F sad wea waa Pra wer” war 8) & faa 61 } wo-Rae (5) 3 ere ufea fcc are aie Gar we afBPraH, 2017(2017 wT 03) ar se ae 4 ge ear sag RR Ger aT 8.) a at 168 ERI ved wfead erie ; ard a oRve of roe ue ue faite ext & fe ave, 2019 U. UH, 2019 aH Tela ara @ feu oe eee awh ar aren cele eireige afta, cat afer at orzo. coset & ont wet ee-ued a : wenfahfie sa sift atte 3 smear, former Gee vad faa ay oy at aren at one &, genera, — SIRRY Brest at areas akan be are 4: wort afte (emer wee fey oe th RE AT i gait fads iarfated/ dare asec, Sa wa ae aaa, eat saa, feecit | fags srejrat (4 SH ), cara wd we fase, carat sae, food at seer a TI & fac | _ eat Berra sree am ar ae a aT ae FATT, eae saat, feieett at after & ware & fare i ang wise |