Amendment in Notification No. 73/2017- State Tax, dated the 31st January 2018 - 07/2022-State Tax - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 22nd July, 2022 No. 07/2022-State Tax No. F. 3 (13)/Fin.(Exp-I)/2022-23/DS-I/638. -In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereafter in this notification referred to as the said Act), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes following further amendments in the notification of this Government No. 73/2017- State Tax, dated the 31st January 2018, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (80)/Fin(Rev-I)/2017-18/DS-VI/57, dated the 31st January 2018, namely:- In the said notification, after the fourth proviso, the following proviso shall be inserted, namely: Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2021-22 under section 47 of the said Act shall stand waived for the period from the 1st day of May, 2022 till the 30th day of June, 2022. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy. I (Finance) Note : The principal notification No. 73/2017-State Tax, dated the 31st January 2018 was published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3(80)/Fin(Rev-I)/2017-18/DS-VI/57, dated the 31st January 2018 and was last amended vide notification number 21/2021 State Tax, dated the 18th November, 2021, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3(117)/Fin.(Exp-I)/2021-22/DS-I/316 dated 18th November, 2021.