The Finance (Expenditure-I) Department, Government of NCT of Delhi, on June 26, 2024, amended an older notification No. 30/2023-State Tax, related to section 148 of the Delhi Goods and Services Tax Act,2017.
The following has been stated: -
•Section 148 specifies that the Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of registered persons, and the special procedures to be followed by such persons including those with regard to registration, furnishing of return, payment of tax and administration of such persons.
•In the notification, after the words “hereby notifies the following special procedure to be followed” the words and figures “with effect from 1st day of January 2024” shall be inserted and shall be deemed to have been inserted with effect from July 31, 2023.
[Notification No. 47/2023-State Tax]
