Amendment in Notification No. 13/2017 –State Tax, dated the 30th June, 2017 - 08/2021–State Tax - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 17th November, 2021 No. 08/2021 State Tax No. F. 3(112)/Fin.(Exp-I)/2021-22/DS-I/310. -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) read with section 148 of the said Act, the Lieutenant Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following amendments in notification of the Government of National Capital Territory of Delhi in the Department of Finance (Expenditure-IV), No. 13/2017 State Tax, dated the 30th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, published vide No. F.3(14)/Fin(Rev-I))/2017-18/DS-VI/358, dated the 30th June, 2017, namely : (i) In the said notification, in the first paragraph, in the first proviso, in the Table after S. No. 3, the following shall be inserted, namely: (1) (2) (3) (4) 4. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year 9 per cent for the first 15 days from the due date and 18 per cent thereafter March, 2021, April, 2021 5. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of Section 39 Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter March, 2021, April,2021 6. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter March, 2021, April, 2021 7. Taxpayers who are liable to furnish the return as specified under sub-section (2) of section 39. Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter Quarter ending March, 2021. . (ii) This Notification shall be deemed to have come into force with effect from the 18th day of April, 2021. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy.-I (Finance) Note: The principal Notification No. 13/2017-State Tax, dated the 30th June, 2017, was published in the Gazette of Delhi, Extraordinary, Part IV, published Vide No. F.3(14)/Fin(Rev-I)/2017-18/DS-VI/358, dated the 30th June, 2017, and was last amended vide Notification No. 51/2020-State Tax, date the 31st Dec, 2020, published in the Gazette of Delhi, Extraordinary, Part IV, Published Vide No. F.3(69)/Fin.(Rev-I)/2020-21/DS-IV/268, dated the 31st Dec, 2020.