Amendment in Notification No. 13/2017 – State Tax, dated the 30th June, 2017 - 18/2021– State Tax - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 23rd November, 2021 No. 18/2021 State Tax No. F. 3(126)/Fin.(Exp-I)/2021-22/DS-I/325 .-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 further 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 the30th June, 2017, namely:- In the said notification, in the first paragraph, in the first proviso,- (i) for the words, letters and figure required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax , the words liable to pay tax but fail to do so shall be substituted; (ii) in the Table, in column 4, in the heading, for the words Tax period , the words Month/Quarter shall be substituted; (iii) in the Table,for serial number 4, 5, 6 and 7,the following shall be substituted, 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 and May, 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 45 days, and 18 per cent thereafter March, 2021 Nil for the first 15 days from the due date, 9 per cent for the next 30 days, and 18 per cent thereafter April, 2021 Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter May, 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 45 days, and 18 per cent thereafter March, 2021 Nil for the first 15 days from the due date, 9 per cent for the next 30 days, and 18 per cent thereafter April, 2021 Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter May, 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 45 days, and 18 per cent thereafter Quarter ending March, 2021 . 2. This notification shall be deemed to have come into force with effect from the18th day of May, 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 number 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 number 08/2021 State Tax, dated the 17th November,2021, published in the Gazette of Delhi, Extraordinary, Part IV, published Vide No. F.3(112)/Fin.(Exp-I)/2021-22/DS-I/310, dated the 17th November,2021.