Amendment in Notification No. 4/2018–State Tax, dated the 23rd February, 2018 - 53/2020–State Tax - Delhi SGST

FINANCE (REVENUE-I) DEPARTMENT NOTIFICATION NO. 53/2020 State Tax Delhi, the 21st December, 2020 No. F. 3(66 )/Fin(Rev-I)/2020-21/DS-IV/238. -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 National Capital Territory of Delhi in the Department of Finance (Revenue-I), 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, for the fourth proviso, the following proviso shall be substituted, 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 fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of the said Table:- TABLE Sl. No. Month/ Quarter Dates (1) (2) (3) 1. March, 2020 10th day of July, 2020 2. April, 2020 24th day of July, 2020 3. May, 2020 28th day of July, 2020 4. June, 2020 05th day of August, 2020 5. January to March, 2020 17th day of July, 2020 6. April to June, 2020 03rd day of August, 2020. . 2. This notification shall come into force with effect from 24th June, 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. 4/2018 State Tax, dated the 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 last amended by notification No. 33/2020-State Tax, dated 30th September, 2020, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F. 3 (40)/Fin (Rev-I)/2020-21/DS-VI/106, dated 30th September, 2020.