Supersession of Notification No. 89/2020 – State Tax, dated the 31st March, 2021, - 28/2021–State Tax - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 18th November, 2021 No. 28/2021 State Tax No. F. 3(119)/Fin.(Exp-I)/2021-22/DS-I/318.- 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, and in supersession of notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Expenditure-IV), No. 89/2020 State Tax, dated the 31st March, 2021, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F. 3(86)/Fin.(Exp-IV)/2020-21/DS-IV/308, dated the 31st March, 2021, except as respects things done or omitted to be done before such supersession, hereby waives the amount of penalty payable by any registered person under section 125 of the said Act for non-compliance of the provisions of notification No.14/2020 State Tax, dated the 4 th November, 2020, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.3(55)/Fin(Rev-I)/2020-21/DS-IV/135, dated the 4th November , 2020, between the period from the 1st day of December, 2020 to the 30th day of September, 2021. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy.-I (Finance)