Powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017)

Powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017)

FINANCE (REVENUE-I) DEPARTMENT

NOTIFICATION 
Delhi, the 28th August, 2020 
No. 39/2020– State Tax 

Delhi Goods and Services Tax

No. F.3(31 )/Fin.(Rev-I)/2020-21/DS-IV/57.—In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Revenue-I) No. 11/2020– State Tax, dated 20-08-2020, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (25)/Fin (Rev-I)/2020-21/DS-IV/51 dated the 20-08-2020, namely:- 

In the said notification 

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(i) in the first paragraph, the following proviso shall be inserted, namely: - 

“Provided that the said class of persons shall not include those corporate debtors who have furnished the statements under section 37 and the returns under section 39 of the said Act for all the tax periods prior to the appointment of IRP/RP.”; 

(ii) for the paragraph 2, with effect from the 21st March, 2020, the following paragraph shall be substituted, namely: - 

“2. Registration.- The said class of persons shall, with effect from the date of appointment of IRP / RP, be treated as a distinct person of the corporate debtor, and shall be liable to take a new registration (hereinafter referred to as the new registration)in each of the States or Union territories where the corporate debtor was registered earlier, within thirty days of the appointment of the IRP/RP or by 30th June, 2020, whichever is later:.”. 

2. This notification shall come into force with effect from the 05th day of May, 2020. 

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By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, SUNIL SEHGAL, Dy. Secy. IV (Finance) 

Note: The principal notification was published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 ( 25 )/Fin (Rev-I)/2020-21/DS-IV/51 dated the 20-08- 2020, vide notification No. 11/2020-State Tax, dated the 20-08-2020.


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