Notification No. 22/2022-State Tax

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT Notification No. 22/2022-State Tax Lae Dated: 47/2/2023 No. F.3 (35)/Fin.(Exp-1)/2022-23/DS-1//7¢ In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- 1. Short title and commencement. -(1) These rules may be called the Delhi Goods and Services Tax (Third Amendment) Rules, 2022. (2) Save as otherwise provided in these rules, they shall come into force w.e.f 15" November, 2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in FORM GSTR-9, under the heading Instructions, in paragraph 7, - (A) for the figures, letters and words “between April, 2022 to September, 20227, the figures, letters and words “of April, 2022 to October, 2022 filed upto 30" November, 2022” shall be substituted; (B) in the Table, in second column, - (I) against serial numbers 10 & 11, for the figures and words “April, 2022 to September, 2022”, the figures, letters and words “April, 2022 to October, 2022 filed upto 30% November, 2022” shall be substituted; (IT) against serial number 12, for the figures and words “April 2022 to September 2022”, the figures, letters and words “April, 2022 to October, 2022 upto 30 November, 2022” shall be substituted; (II) against serial number 13, for the figures and words “April 2022 to September 2022”, the figures, letters and words “April, 2022 to October, 2022 upto 30% November, 2022” shall be substituted. Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification No.F.3(10)/Fin.(Rev-1)/2017-18/DS-V1/342 dated 22" June, 2017 and last amended, vide notification No.19/2022 -State Tax, dated the 16/01/2023, vide number No. F.3 (34)/Fin.(Bxp-1)/2022-23/DS-1/35 dated the 16/01/2023. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, AE (Ravinder Kumar) No. F.3 (35)/Fin.(Exp-1)/2022-23/DS-I/ /5% Dated: 77/2/2023 Copy forwarded for information to:- i The Principal Secretary to the Hon'ble Lieutenant Governor, Delhi. The Additional Chief Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. The Principal Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, 1.P. Estate, New Delhi. The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi. The Additional Secretary to the Hon ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi. The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi. Joint Director, State Resources Division, Finance Department, Govt. of NCT of Delhi, Delhi Secretariat, New Delhi. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. 10. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New . Website. elhi. 2. Guard File. fe : len (Ravinder Kumar)