Scope of notified registered persons amended to exclude government departments and local authorities from specified provisions. Amendment inserts the words 'a government department, a local authority,' into the first paragraph of Notification No.13/2020 - State Tax after the words 'notifies registered person, other than', modifying the textual scope of persons referenced in that paragraph. The change is effected under the rulemaking powers conferred by sub-rule (4) of rule 48 of the Delhi Goods and Services Tax Rules, 2017 and promulgated by the Lt. Governor on the Council's recommendation via Notification No. 23/2021 - State Tax dated 11 March 2022.
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Provisions expressly mentioned in the judgment/order text.
Scope of notified registered persons amended to exclude government departments and local authorities from specified provisions.
Amendment inserts the words "a government department, a local authority," into the first paragraph of Notification No.13/2020 - State Tax after the words "notifies registered person, other than", modifying the textual scope of persons referenced in that paragraph. The change is effected under the rulemaking powers conferred by sub-rule (4) of rule 48 of the Delhi Goods and Services Tax Rules, 2017 and promulgated by the Lt. Governor on the Council's recommendation via Notification No. 23/2021 - State Tax dated 11 March 2022.
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