Amendment in Notification No. 04/2018–State Tax, dated the 23rd Feb, 2018. - 20/2021–State Tax - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 18th November, 2021 No. 20/2021 State Tax No. F.3(116)/Fin.(Exp-I)/2021-22/DS-I/315.- 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. 04/2018 State Tax, dated the 23rd Feb, 2018, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(86)/Fin(Rev-I)/2017-18/DS-VI/92, dated the 23rd Feb, 2018, namely:- In the said notification, after the fourth 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 the tax period June, 2021 onwards or quarter ending June, 2021 onward, as the case may be, shall stand waived which is in excess of an amount as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the details of outward supplies in FORM GSTR-1 by the due date, namely:- Table S.No. Class of registered persons Amount (1) (2) (3) 1. Registered persons who have nil outward supplies in the tax period Two hundred and fifty rupees 2. Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S. No. 1 One thousand rupees 3. Registered persons having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year, other than those covered under S. No. 1 Two thousand and five hundred rupees 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.4/2018-State Tax, dated 23rd February, 2018 was published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(86)/Fin(Rev-I)/2017-18/DS-VI/92, dated the 23rd February, 2018 and was last amended vide notification No. 53/2020 State Tax, dated the 21st December, 2020, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3 (66)/Fin(Rev-I)/2020-21/DS-IV/238, dated the 21st December, 2020.