Amendment in Notification No. 06/2019- State Tax (Rate), dated the 31st October, 2019 - 3/2021– State Tax (Rate) - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION NO. 3/2021 State Tax (Rate) Delhi, the 16th November, 2021 No. F. 3(111)/Fin.(Exp-I)/2021-22/DS-I/307 .-In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of the National Capital Territory of Delhi, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Expenditure-IV), No. 06/2019- State Tax (Rate), dated the 31st October, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, published vide No. F.3(79)/Fin.(Rev-I)/2019-20/DS-VI/517 dated the 31 st October, 2019. In the said notification, in the first paragraph- (a) for the words in whose case the liability to , the words who shall shall be substituted. (b) for the words shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier . , the words and symbols in the tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority or date of its first occupation, whichever is earlier, falls . shall be substituted. 2. This notification shall come into force with effect from the 2nd day of June, 2021. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. I (Finance) Note: The principal notification No. 06/2019 State Tax (Rate), dated the 31st Oct, 2019 was published in the Gazette of Delhi, Extraordinary, Part IV, published vide No. F.3(79)/Fin.(Rev-I)/2019-20/DS-VI/517 dated the 31st Oct, 2019.