Registered persons can follow the special procedure to pay the tax due under proviso to sub sec (7) of section 30 of Delhi Goods and Services Tax Act, 2017 – Govt. of Delhi.
View PdfRegistered persons can follow the special procedure to pay the tax due under proviso to sub sec (7) of section 30 of Delhi Goods and Services Tax Act, 2017 – Govt. of Delhi.
- This notification has come into effect from 01 Jan 2021.
- Explanation- For the purpose of this notification, the expression “a complete tax period” means a tax period
- In which the person is registered from the first day of the tax period till the last day of the tax period.
