Notification under Delhi Goods and Services Tax, 2017 (dated -25.05.2022)-Govt. of NCT Delhi.View Pdf
Notification under Delhi Goods and Services Tax, 2017 (dated -25.05.2022)-Govt. of NCT Delhi.
- In exercise of the powers conferred by sub-section (6D) of section 25 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification
- referred to as the said Act), the Lieutenant Governor of the National Capital Territory of Delhi, on the recommendations of the Council and in supersession of the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Expenditure-I), No. 17/2020 – State Tax, dated the 28th August, 2020, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F3(36)/Fin(Rev- I)/2020-21/DS-IV/66, dated the 28thAugust, 2020, except as respects things done or omitted to be done before such supersession, hereby notifies that the provisions of sub-section (6B) or sub-section (6C) of section 25 of the said Act shall not apply to a person who is,
- Not a citizen of India; or
- A Department or establishment of the Central Government or State Government; or
- A local authority; or
- A statutory body; or
- A Public Sector Undertaking; or
- A person applying for registration under the provisions of sub-section (9) of section 25 of the said Act, refer attachment for further details.