Seeks to insert proviso in Notification No. 04/2018– State Tax, dated the 23rd February, 2018 - 33/2020– State Tax - Delhi SGST

FINANCE (REVENUE-I) DEPARTMENT NOTIFICATION Delhi, the 30th September, 2020 No. 33/2020 State Tax No. F.3(40)/Fin.(Rev-I)/2020-21/DS-IV/106 .- 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 further amendment in the notification of the Government of the National Capital Territory of Delhi, in the Department of Finance (Revenue-I), No. 04/2018 State Tax, dated the 23rd February, 2018, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (86)/Fin (RevI)/2017-18/DS-VI/92, dated the 23rd February, 2018 namely: In the said notification, after the third 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 months of March, 2020, April, 2020 and May, 2020, and for the quarter ending 31st March, 2020, for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1, on or before the 30th day of June, 2020. . 2. This notification shall come into force with effect from 3rd April, 2020. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi MANOJ KUMAR, Dy. Secy. IV (Finance) Note: The principal notification No. 04/2018 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 and was last amended by notification No. 04/2020- State Tax, dated the 1st September, 2020, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (38)/Fin (Rev-I)/2020-21/DS- IV /74, dated the 1st September, 2020.