Supersession of the notification No.28/2017 – State Tax, dated the 27th September, 2017 - 76/2018 – State Tax - Delhi SGST

FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 3rd September, 2019 No. 76/2018 State Tax No. F.3(36)/Fin.(Rev-I)/2019-20/DS-VI/399. - In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (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, and in supersession of the notification of the Government of National Capital Territory of Delhi in the Department of Finance(Revenue-1) No.28/2017 State Tax, dated the 27th September, 2017 published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.3 (28 )/Fin (Rev-I)/2017-18/ DS-VI/631, dated the 27th September, 2017, notification of the Government of National Capital Territory of Delhi in the Department of Finance (Revenue-1) No. 50/2017 State Tax, dated the 27th November, 2017 published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.3 (55 )/Fin.(RevI)/2017-18/ DS-VI/761, dated the 27th November, 2017 and notification of the Government of National Capital Territory of Delhi in the Department of Finance (Revenue-1) No. 64/2017 State Tax, dated the 12th December, 2017 published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.3 (71 )/Fin. (Rev-I)/2017-18/ DS-VI/809, dated the 12th December, 2017,except as respects things done or omitted to be done before such supersession, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of July, 2017 onwards 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 state 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 for the month of July, 2017 onwards by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues: Provided further that 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-3B for the months of July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22ndDecember, 2018 to 31st March, 2019. (2) This notification shall come into force with effect from 31st 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)