Seeks to amend Notification No. 02/2019- State Tax (Rate), dated the 12th September, 2019

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.... conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (herein after referred to as the "said Act"), the Lt. Governor of 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 ....

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....eld in stock and on capital goods as if the supply made under this notification attracts the provisions of section 18(4) of the said Act and the rules made there-under and after payment of such amount, the balance of input tax credit, if any, lying in his electronic credit ledger shall lapse."; (ii) in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted, n....