Amendment in Notification No. 73/2017–State Tax, dated the 31st January, 2018. - 21/2021–State Tax - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 18th November, 2021 No. 21/2021 State Tax No. F.3(117)/Fin.(Exp-I)/2021-22/DS-I/316.-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 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. 73/2017 State Tax, dated the 31st January, 2018, published in the Gazette of Delhi, Extraordinary, Part IV, published vide No. F.3(80)/Fin(Rev-I)/2017-18/DS-VI/57, dated the 31st January, 2018, namely:- In the said notification, after the third proviso, the following proviso shall be inserted, namely: - Provided also that the total amount of late fee payable under section 47 of the said Act for financial year 2021-22 onwards, by the registered persons who fail to furnish the return in FORM GSTR-4 by the due date, shall stand waived - (i) which is in excess of two hundred and fifty rupees where the total amount of state tax payable in the said return is nil; (ii) which is in excess of one thousand rupees for the registered persons other than those covered under clause (i). . 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. 73/2017 State Tax, dated the 31st Jan, 2018, was published in the Gazette of Delhi, Extraordinary, Part IV, published vide No F.3(80)/Fin(Rev-I)/2017-18/DS-VI/57, dated the 31st January, 2018 and was last amended vide notification number 67/2020 State Tax, dated the 19 th November, 2020, published in the Gazette of Delhi, Extraordinary, Part IV, published vide No. F.3(61)/Fin(Rev-I)/2020-21/DS-IV/165 dated the 19th November, 2020.