Seeks to amend Notification No. 73/2017-State Tax, dated the 31st January 2018 - 77/2018-State Tax - Delhi SGST

FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 3rd September, 2019 No. 77/2018-State Tax F. No. 3(37)/Fin (Rev-I)/2019-20/ DS-VI/401 .-In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following amendments in notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Revenue-I), No. 73/2017-State Tax, dated the 31st January 2018 published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F. 3(80)/Fin.(Rev-I)/2017-18/DS-VI/57 dated 31st January 2018, namely:- In the said notification, after the first proviso, the following proviso shall be inserted, namely: Provided further the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31st March, 2019. . 2. This notification shall come into force with effect from the 31st day of December, 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) Foot Note : The principal notification No. 73/2017-State Tax, dated the 31st January 2018, was published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F. 3(80)/Fin.(Rev-I)/2017-18/DS-VI/57 dated 31st January 2018.