Amendment in Notification No. 73/2017– State Tax, dated 31st January, 2018 - 02/2023-State Tax - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 15th December, 2023 No. 02/2023-State Tax No. F. 3 (16)/Fin.(Exp-I)/2023-24/DS-I/1058. In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereinafter referred to as the said Act), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in this Government s Notification No. 73/2017 State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, vide No.F.3(80)/Fin.(Rev-I)/2017/18/DS-VI/57, dated 31st January, 2018, namely: In the said notification, after the fifth proviso, the following proviso shall be inserted, namely: Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of central tax payable in the said return is nil, for the registered persons who fail to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March 2019 or for the Financial years from 2019-20 to 2021-22 by the due date but furnish the said return between the period from the1stday of April, 2023 to the 30thday of June, 2023. . By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. (Exp.-I) Note : The principal notification No. 73/2017 State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(80)/Fin.(Rev-I)/2017/18/DS-VI/57, dated 31st January, 2018 and was last amended, vide notification number 12/2022 State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, vide No.F.3(31)/Fin.(Exp-I)/2022-23/DS-I/898, dated 17th November, 2022.