Notification No 21 Finance Deptt

GOVERNMENT OF INDIA SG-DL-E-03122025-268192 EXTRAORDINARY PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI 8068 DG/2025 (1) DELHI GAZETTE : EXTRAORDINARY PART IV] rkfydk | Ø0la0 | iathdr O;fDr dk oxZ ` | og frfFk ftl rd mä vfèkfu;e dh èkkjk 128d ds [kaM ¼d½ ;k [kaM ¼[k½ ;k [kaM ¼x½ es a fuÆn"V lwpuk ;k fooj.k ;k vkns'k ds vuqlkj ns; dj dk Hkqxrku] tSlk Hkh ekeyk gks] mä èkkjk ds vUrxZr C;kt ;k tqekZuk ;k nkus ks a dh NwV ds fy, fd;k tk ldrk gSA | |---|---|---| | ¼1½ | ¼2½ | ¼3½ | | 1 | iath—r O;fä ftUg sa mä vfèkfu;e dh èkkjk 128d ds [kaM ¼d½ ;k [kaM ¼[k½ ;k [kaM ¼x½ ea s fuÆn"V lwpuk ;k fooj.k ;k vkns'k tkjh fd;k x;k gSA | 31-03-2025 | | 2 | iath—r O;fä] ftUgs a mä vfèkfu;e dh èkkjk 128d dh mièkkjk ¼1½ eas fuÆn"V vofèk ds lacèa k ea s èkkjk 74 dh mièkkjk ¼1½ ds vUrxrZ ukfsVl tkjh fd;k x;k gS] rFkk vihyh; çkfèkdkjh ;k vihyh; U;k;kfèkdj.k ;k fdlh U;k;ky; ds funsZ'k ds vuqlj.k eas] èkkjk 75 dh mièkkjk ¼2½ ds izko/kkuks a ds vuqlkj mi;qDr vfèkdkjh }kjk ,sl s O;fä }kjk ns; dj ds fuèkkZj.k grs q vkns'k ikfjr fd;k tkrk gS ;k ikfjr fd;k tkuk vifs{kr gS] ;g ekurs gq, fd uksfVl mä vfèkfu;e dh èkkjk 73 dh mièkkjk ¼1½ ds vUrxZr tkjh fd;k x;k FkkA | mä vfèkfu;e dh èkkjk 73 ds varxZr dj dk iquZfuèkkjZ .k djus okys leqfpr vfèkdkjh }kjk vkns'k tkjh djus dh frfFk ls N% ekg iwjs gksus ij lekIr gkus s okyh frfFkA | 2- ;g vf/klwpuk 01 uoEcj] 2024 ls izHkkoh gksxhA FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 1st December, 2025 No. 21/2024-State Tax F.No. 3(35)/Fin.(Exp-I)/2025-26/DS-I/1153.— In exercise of the powers conferred by sub-section (1) of section 128A of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (the said Act), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies the respective date specified in Column (3) of the Table below, as the date upto which payment for the tax payable as per the notice, or statement, or the order referred to in clause (a) or clause (b) or clause (c) of the said section, as the case may be, can be made by the class of registered person specified in the corresponding entry in column (2) of the said Table, namely:– [PART IV DELHI GAZETTE : EXTRAORDINARY TABLE | Sl. No. | | Class of registered person | | Date upto which payment for the tax payable as | |---|---|---|---|---| | | | | | per the notice or statement or the order referred | | | | | | to in clause (a) or clause (b) or clause (c) of | | | | | | section 128A of the said Act, as the case may be, | | | | | | can be made for waiver of interest, or penalty, or | | | | | | both, under the said section. | | (1) | | (2) | (3) | | | 1 | | Registered persons to whom a notice or statement or order, referred to in clause (a) or clause (b) or clause (c) of section 128A of the said Act, has been issued. | 31.03.2025 | | | 2 | | Registered persons to whom a notice has been issued under sub-section (1) of section 74, in respect of the period referred to in sub-section (1) of section 128A of the said Act, and an order is passed or required to be passed by the proper officer in pursuance of the direction of the Appellate Authority, or Appellate Tribunal, or a court, in accordance with the provisions of sub-section (2) of section 75, for determination of the tax payable by such person, deeming as if the notice were issued under sub-section (1) of section 73 of the said Act. | Date ending on completion of six months from the date of issuance of the order by the proper officer redetermining tax under section 73 of the said Act. | | | | 2. This notification shall come into effect from the 1st day of November, 2024. | | | | By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANGEJ SINGH, Dy. Secy.(Fin.) and Published by the Controller of Publications, Delhi-110054. GORAKHA NATH YADAVA YADAVA Date: 2025.12.03 15:58:28 +05'30'