Amendment in Notification No. 76/2018– State Tax, dated the 3rd Sept, 2019, - 09/2021–State Tax - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 17th November, 2021 No. 09/2021 State Tax No. F.3(113)/Fin.(Exp-I)/2021-22/DS-I/311. -In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant 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 National Capital Territory of Delhi, in the Department of Finance (Expenditure-IV), No. 76/2018 State Tax, dated the 3rd Sept, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, published vide No. F.3(36)/Fin(Rev-I)/2019-20/DS-VI/399, dated the 3rd Sept, 2019, namely;- In the said notification, after the seventh proviso, the following proviso shall be inserted, namely: Provided also that the amount of late fee payable under section 47 shall stand waived for the period as specified in column (4) of the Table given below, for the tax period as specified in the corresponding entry in column (3) of the said Table, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, namely:- TABLE S. No. Class of registered persons Tax period Period for which late fee waived (1) (2) (3) (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year March, 2021 and April, 2021 Fifteen days from the due date of furnishing return 2. 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 March, 2021 and April, 2021 Thirty days from the due date of furnishing return 3. 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 subsection (1) of section 39 January-March, 2021 Thirty days from the due date of furnishing return. . 2. This notification shall be deemed to have come into force with effect from 20th 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. 76/2018-State Tax, dated 3rd Sept, 2019 was published in the Gazette of Delhi, Extraordinary, Part IV, published Vide No. F.3(36)/Fin(Rev-I)/2019-20/DS-VI/399, dated the 3rd Sept, 2019 and was last amended vide notification number 57/2020 State Tax, dated the 4th Jan, 2021, published in the Gazette of Delhi, Extraordinary, Part IV, published vide No. F.3(72)/Fin(RevI)/2020-21/DS-IV/10, dated the 4th Jan, 2021.