Public Notice No. 97/2026 of the Office of the Commissioner of Central Tax, Delhi dated 10th July, 2026 on the taking of the census [C1C-5T3]

As at 7 September 2026. In force. No commencement recorded.

Dates: made 10 July 2026; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Synthetic. This instrument, its title, its number and its words are generated by the register, beneath the Act its recital names.

Cite: Public Notice No. 97/2026 of the Office of the Commissioner of Central Tax, Delhi dated 10th July, 2026 on the taking of the census, Public Notice No. 97/2026, 10th July, 2026 [C1C-5T3]. Machine: C1C-5T3.

Public Notice No. 97/2026

GOVERNMENT OF INDIA

Office of the Commissioner of Central Tax, Delhi

Delhi, dated the 10th July, 2026

PUBLIC NOTICE

All Records Officers,

Subject: The taking of the census by enumerators under the Central Goods and Services Tax Act, 2017, regarding.

Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder.

1. References have been received seeking clarification on the manner in which section 168 applies to the taking of the census by enumerators.

2. The matter has been examined. Every enumerator carrying on the taking of the census shall make an application in Form 1 to the Census Commissioner within seven days, accompanied by a fee of one hundred rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the taking of the census is undertaken, and the Census Commissioner shall dispose of it within seven days of its receipt.

4. Difficulties, if any, in the implementation of this public notice may be brought to the notice of the Office of the Commissioner of Central Tax, Delhi.

(Under Secretary to the Government of India)

Made under

Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder.". Names section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) [S10-BP2]. Vires verified.

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