TMI BlogSpecial procedure for making payment of 35% as tax liability in first two month - in case of registered persons who have opted to furnish a return for every quarter or part thereofX X X X Extracts X X X X X X X X Extracts X X X X ..... te Tax No. F. 3 (89)/Fin (Exp-IV)/2020-21/DS-IV/311. - In exercise of the powers conferred by section 148 read with sub-section (7) of section 39 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017),(hereinafter referred to as the said Act), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies the registered persons, notifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hed monthly: Provided that no such amount may be required to be deposited- (a) for the first month of the quarter,where the balance in the electronic cash ledger or electronic credit ledger is adequate for the tax liability for the said monthor where there is nil tax liability ; (b) for the second month of the quarter, where the balance in the electronic cash ledger or electronic credit l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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