Seeks to amend Notification No. 13/2017- State Tax, dated the 30th June, 2017 - 31/2020– State Tax - Delhi SGST

FINANCE (REVENUE-I) DEPARTMENT NOTIFICATION Delhi, the 27th October, 2020 No. 31/2020 State Tax No. F. 3(54)/Fin.(Rev-I)/2020-21/DS-IV/132 .-In exercise of the powers conferred by sub-section (1) of section 50 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following amendment in notification of the Government of National Capital Territory of Delhi, in the Department of Finance ( Revenue-I), No.13/2017- State Tax, dated the 30 th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(14)/Fin.(Rev-I)/2017-18/DS-VI/358, dated the 30th June, 2017, namely:- In the said notification, in the first paragraph, the following provisos shall be inserted, namely:- Provided that, the rate of interest per annum shall be as specified in column (3) of the Table given below, for the class of registered persons, mentioned in the corresponding entry in column (2) of the said Table, who are required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, but furnish the said return according to the condition mentioned in the corresponding entry in column (5) of the said Table, namely:- TABLE S. No. (1) Class of registered persons (2) Rate of interest (3) Tax period (4) Condition (5) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year Nil for first 15 days from the due date, and 9 per cent thereafter February, 2020, March 2020, April, 2020 If return in FORM GSTR-3B is furnished on or before the 24 th day of June, 2020 2 Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees five crores in the preceding financial year Nil February, 2020, March, 2020 If return in FORM GSTR-3B is furnished on or before the 29 th day of June, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the 30 th day of June, 2020 3. Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year Nil February, 2020 If return in FORM GSTR-3B is furnished on or before the 30 th day of June, 2020 March, 2020 If return in FORM GSTR-3B is furnished on or before the 3 rd day of July, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the 6 th day of July, 2020. . 2. This notification shall come into force with effect from the 20th day of March, 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 number 13/2017 State Tax, dated the 30th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F. 3(14)/Fin.(Rev-I)/2017-18/DS-VI/358, dated the 30th June, 2017.