Amendment in Notification No. 76/2018– State Tax, dated the 3rd September, 2019 - 57/2020- State Tax - Delhi SGST

FINANCE (REVENUE-I) DEPARTMENT NOTIFICATION Delhi, the 4th January, 2021 No. 57/2020- State Tax No. F.3 (72)/Fin (Rev-I)/2020-21/DS- IV/10 .-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), read with section 148 of the said Act, the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of the National Capital Territory of Delhi in the Department of Finance (Revenue-I), No. 76/2018 State Tax, dated the 3rd September, 2019, published in the Delhi Gazette, Extraordinary, Part IV vide number F.3 (36)/Fin (Rev-I)/2019- 20/DS-VI/399, dated the 3rd September, 2019, namely: In the said notification, after the third proviso, the following provisos shall be inserted, namely: Provided also that for the class of registered persons mentioned in column (2) of the Table of the above proviso, who fail to furnish the returns for the tax period as specified in column (3) of the said Table, according to the condition mentioned in the corresponding entry in column (4) of the said Table, but furnishes the said return till the 30thday of September, 2020, the total amount of late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of state tax payable in the said return is nil: Provided also that for the taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date but furnish the said return till the 30th day of September, 2020, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of state tax payable in the said return is nil. . 2. This notification shall be deemed to have come into effect from the 25th day of 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. 76/2018-State Tax, dated the 3rd September, 2019 was published in the Delhi Gazette, Extraordinary, Part IV vide number F.3 (36)/Fin (Rev-I)/2019-20/DS-VI/399, dated the 3rd September, 2019 and was last amended vide notification number 52/2020 State Tax, dated the 19/11/2020, published in the Delhi Gazette, Extraordinary, Part IV vide number F3(59)/Fin (Rev-I)/2020- 21/DS- IV /164, dated the 19/11/ 2020.