Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020 - 68/2020 - Delhi SGST

FINANCE (REVENUE-I) DEPARTMENT NOTIFICATION Delhi, the 4th November, 2020 No. 68/2020-STATE TAX No. F. 3(56)/Fin. (Rev-I)/2020-21/DS-IV/134 .- 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 the National Capital Territory of Delhi, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act which is in excess of two hundred and fifty rupees, for the registered persons who fail to furnish the return in FORM GSTR-10 by the due date but furnishes the said return between the period from 22nd day of September, 2020 to 31st day of December, 2020. . 2. This notification shall come into force from the 21st September, 2020. By Order and in the Name of the Lt. Governor of National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy. IV (Finance)