Seeks to amend Notification No. 4/2018– State Tax, dated the 23rd February, 2018 - 74/2019–State Tax - Delhi SGST

FINANCE (REVENUE-I) DEPARTMENT NOTIFICATION Delhi, the 26th August, 2020 No. 74/2019 State Tax No. F.3 (30)/Fin (Rev-I)/2020-21/DS-IV/56. -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 the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of National Capital Territory of Delhi in the Department of Finance(Revenue-1) No. 4/2018 State Tax, dated the 23rd February, 2018, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (86)/Fin (Rev-I)/2017-18/DS-VI/92, dated the 23rd February, 2018, namely :- In the said notification, after the second proviso, the following proviso shall be inserted, namely:- Provided also 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 details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 10th January, 2020. . 2. This notification shall be deemed to have come into force with effect from the 19th day of December, 2019. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, SUNIL SEHGAL, Dy. Secy. IV (Finance) Note: The principal notification No. 4/2018-State Tax, dated 23rd February, 2018 was published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (86)/Fin (Rev-I)/2017-18/DS-VI/92, dated the 23rd February, 2018, and was subsequently amended by notification No. 75/2018-State Tax, dated the 12th September, 2019, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (49)/Fin (Rev-I)/2019-20/DS-VI/419, dated the 12th September, 2019.