Amendment in Notification No. 76/2018– State Tax, dated the 3rd Sept, 2019 - 19/2021– State Tax - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 23rd November, 2021 No. 19/2021 State Tax No. F. 3(125)/Fin.(Exp-I)/2021-22/DS-I/326 - 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. 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 the3rd Sept, 2019, namely:- In the said notification,- (i) in the eighth proviso, with effect from the 20th day of May, 2021, for the Table, the following Table shall be substituted, namely:- Table S. No. (1) Class of registered persons (2) Tax period (3) Period for which late fee waived (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year March, 2021, April, 2021 and May, 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 Sixty days from the due date of furnishing return April, 2021 Forty-five days from the due date of furnishing return May, 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 sub-section (1) of section 39 January-March, 2021 Sixty days from the due date of furnishing return.‖; (ii) after the eighth proviso, the following provisos shall be inserted, namely:- Provided also that for the registered persons who failed to furnish the return in FORM GSTR-3B for the months/quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1stday of June, 2021 to the 31stday of August, 2021, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees: Provided also that where the total amount of State tax payable in the said return is nil, the total amount of late fee under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees for the registered persons who failed to furnish the return in FORM GSTR-3B for the months / quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1stday of June, 2021 to the 31stday of August, 2021: Provided also thatthe total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021onwards, 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 ofregistered persons mentioned in the corresponding entry in column (2) of the said Table, whofail to furnish the returns in FORM GSTR-3B by the due date, namely:- Table S. No. (1) Class of registered persons (2) Amount (3) 1. Registered persons whose total amount of State tax payable in the said return is nil 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. Taxpayers 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. 76/2018-State Tax, dated 3rd September, 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 September, 2019 and was last amended vide notification number 09/2021 State Tax, dated the 17th November, 2021, published in the Gazette of Delhi, Extraordinary, Part IV, published Vide No. F.3(113)/Fin.(Exp-I)/2021-22/DS-I/311, dated the 17th November, 2021.