Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020. (Notification No. 52/2020-State Tax)

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI Notification No. 52/2020- State Tax No. F.3(59)/Fin.(Rev-1)/2020-21/DS-IV/ - 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), read with section 148 of the said Act, the Lt. Governor of 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 (Revenue-I), No. 76/2018— State Tax, dated the 3 September, 2019, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (36)/Fin (Rev-I)/2019-20/DS-VI/399, dated the 3" September, 2019, namely :— In the said notification,- (i) in the third proviso, for the Table, the following Table shall be substituted, namely: — “Table S. No. Class of registered persons Tax period Condition 1. Taxpayers having an aggregate | February, 2020, | If return in FORM GSTR- turnover of more than rupees 5 | March, 2020 and | 3B is furnished on or before crores in the preceding financial | April, 2020 the 24" day of June, 2020 year a. Taxpayers having an aggregate | February, 2020 If return in FORM GSTR- turnover of up to rupees 5 crores 3B is furnished on or before in the preceding financial year, the 30" day of June, 2020 whose principal place of business | March, 2020 If return in FORM GSTR- is in the States of Chhattisgarh, 3B is furnished on or before Madhya Pradesh, — Gujarat, the 3 day of July, 2020 Maharashtra, Karnataka, Goa, : April, 2020 If return in FORM GSTR- Kerala, Tamil Nadu, Telangana or ! ; 3B is furnished on or before Andhra Pradesh or the Union the 6" day of July, 2020 territories of Daman and Diu and Dadra and Nagar Haveli, | May, 2020 If return in FORM GSTR- Puducherry, Andaman and 3B is furnished on or before Nicobar Islands and Lakshadweep the 12" day of September, June, 2020 If return in FORM GSTR- 3B is furnished on or before the 23 day of September, July, 2020 If return in FORM GSTR- 3B is furnished on or before the 27" day of September, Taxpayers having an aggregate | February, 2020 If return in FORM GSTR- turnover of up to rupees 5 crores 3B is furnished on or before in the preceding financial year, the 30" day of June, 2020 whose principal place of business March, 2020 If return in FORM GSTR. is in the States of Himachal 40) ia Pirsidhed bisnsbaiiee Pradesh, Punjab, Uttarakhand, the 5 day of July, 2020 Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal | April, 2020 If return in FORM GSTR- Pradesh, Nagaland, Manipur, 3B is furnished on or before Mizoram, Tripura, Meghalaya, the 9" day of July, 2020 Assam, West Bengal, Jharkhand or May, 2020 If return in FORM GSTR- Odisha or the Union territories of Jammu and Kashmir, Ladakh, 3B is furnished on or before the 15" day of September, Chandigarh and Delhi 2020 June, 2020 If return in FORM GSTR- 3B is furnished on or before July, 2020 If ohana in FORM GSTR- 3B is furnished on or before the 29" day of September, the 25" day of September, (ii) after the third proviso, the following provisos shall be inserted, namely: — “Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01° day of July, 2020 to 30" day of September, 2020: Provided also that where the total amount of state tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01° day of July, 2020 to 30" day of September, 2020.”. By order and in the name of the 2. This notification shall come into force with effect from 24 June, 2020. | Lt. Governor of the National Capital Territory of Delhi, (Manoj Kumar) Copy forwarded for information to:- 1. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi. 2. The Principal Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. 3. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi . The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi. 5. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi 6. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi 7. The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi 8. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. 9. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New elhi. 19. Website. \ pre (Manoj Kumar) Note: The principal notification No. 76/2018— State Tax, dated the 3‘ September, 2019, was published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (36)/Fin (Rev-1)/2019- 20/DS-V1/399, dated the 3" September, 2019 and was last amended vide notification number 32/2020 — State Tax, dated the 30" September, 2020, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (48)/Fin (Rev-I)/2020-21/DS-IV/105, dated the 30" September, 2020.