Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4.(Notification No. 21/2021-State Tax)

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-] DEPARTMENT Notification No. 21/2021— State Tax Dated: The 18 November,2021 No. F.3(117)/Fin.(Exp-I)/2021-22/DS-I/ 3) £ 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. 73/2017— State Tax, dated the - 315 January, 2018, published in the Gazette of Delhi, Extraordinary, Part IV, published vide No. F.3(80)/Fin(Rev-I)/2017-18/DS-VI/57, dated the 31* January, 2018, namely:- In the said notification, after the third proviso, the following proviso shall be inserted, namely: — “Provided also that the total amount of late fee payable under section 47 of the said Act for financial year 2021-22 onwards, by the registered persons who fail to furnish the return in FORM GSTR-4 by the due date, shall stand waived - (i) which is in excess of two hundred and fifty rupees where the total amount of state tax payable in the said return is nil; (ii) which is in excess of one thousand rupees for the registered persons other than those covered under clause (i).”. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, Co (Ravinder Kumar) Copy forwarded for information to:- 1. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi. 2. The Additional Chief 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, LP. Estate, New Delhi. 4. 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. Joint Director, State Resources Division, Finance Department, Govt of NCT of Delhi, Delhi Secretariat, New Delhi. 9. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. 10. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. LK Website. 12. Guard File. ; on (Ravinder Kumar) Dy. Secretary I (Finance) Note: The principal notification No. 73/2017— State Tax, dated the 31S Jan, 2018, was published in the Gazette of Delhi, Extraordinary, Part IV, published vide No F.3(80)/Fin(Rev-D/2017-18/DS-VI/57, dated the 31% January, 2018 and was last amended vide notification number 67/2020 —State Tax, dated the 19" November, 2020, published in the Gazette of Delhi, Extraordinary, Part IV, published vide No. F.3(61)/Fin(Rev-I)/2020- 21/DS-IV/165 dated the 19° November, 2020.