Waiver of late fee for failure to furnish the returns in FORM GSTR 5A by due date - 6/2018 - Delhi SGST

GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002 No. F.3(88)/Fin (Rev-I)/2017-18/DS-VI/96 Dated: 23/2/2018 Notification No. 6/2018 - State Tax In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) (hereafter in this notification referred to as the said Act), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-5A by the due date under section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues: Provided that where the total amount of integrated tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount often rupees for every day during which such failure continues. 2. This notification shall come into force with effect from the 23rd day of January, 2018. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, (A. K. SINGH) Dy. Secy. VI (Finance)