Amendment in Notification No. 76/2018 State Tax, dated the 3rd September, 2019 - 57/2020- State Tax - Delhi SGST
Extract
..... the notification of the Government of the National Capital Territory of Delhi in the Department of Finance (Revenue-I), No. 76/2018- State Tax, dated the 3rd September, 2019, published in the Delhi Gazette, Extraordinary, Part IV vide number F.3 (36)/Fin (Rev-I)/2019- 20/DS-VI/399, dated the 3rd September, 2019, namely:- In the said notification, after the third proviso, the following provisos shall be inserted, namely: - “Provided also that for the class of registered persons mentioned in .....
..... s and shall stand fully waived for those taxpayers where the total amount of state tax payable in the said return is nil.”. 2. This notification shall be deemed to have come into effect from the 25th day of June, 2020. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy.-IV (Finance) Note: The principal notification No. 76/2018-State Tax, dated the 3rd September, 2019 was published in the Delhi Gazette, Extraordinary, Part IV vide .....