Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020. (Notification No. 51/2020-State Tax)

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-I) DEPARTMENT Notification No. 51/2020 - State Tax No. F.3 (69)/Fin (Rev-I)/2020-21/DS-IV/ | — In exercise of the powers conferred by sub-section (1) of section 50 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) 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 amendment in notification of the Government of National Capital Territory of Delhi in the Department of Finance (Revenue- I), No.13/2017 — State Tax, dated the 30" June,2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. No.F3(14)/Fin(Rev-I)/2017-18/DS-VI/358, dated the 30" June, 2017, namely:— In the said notification, in the first paragraph, for the first proviso, the following proviso shall be substituted, namely: — “Provided that the rate of interest per annum shall be as specified in column (3) of the Table given below for the period mentioned therein, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who are required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, namely:- Table S. Class of registered persons Rate of interest Tax period No. 1. | Taxpayers having an aggregate turnover of | Nil for first 15 days from | February, more than rupees 5 crores in the preceding | the due date, and 9 per cent 2020, March financial year thereafter till 24 day of | 2020, April, June, 2020 2020 2. | Taxpayers having an aggregate turnover of up | Nil till the 30" day of June, | February, to rupees 5 crores in the preceding financial | 2020, and 9 per cent 2020 year, whose principal place of business is in | thereafter till the 30" day of | the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep September, 2020 Nil till the 3 day of July, 2020, and 9 per cent thereafter till the 30" day of September, 2020 March, 2020 Nil tiJl the 6" day of July, 2020, and 9 per cent thereafter till the 30" day of September, 2020 April, 2020 Nil till the 12” day of September, 2020, and 9 per cent thereafter till the 30" day of September, 2020 May, 2020 Nil till the 23 day of September, 2020, and 9 per cent thereafter till the 30" day of September, 2020 June, 2020 Nil till the 27" day of September, 2020, and 9 per cent thereafter till the 30” day of September, 2020 July, 2020 Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam,West Bengal, Jharkhand Nil till the 30" day of June, 2020, and 9 per cent thereafter till the 30" day of September, 2020 February, Nil till the 5" day of July, 2020, and 9 per cent thereafter till the 30" day of September, 2020 March, 2020 or Odisha or the Union territories of Jammu | Nil till the 9" day of July, | April, 2020 and Kashmir, Ladakh, Chandigarh and Delhi | 2020, and 9 per cent thereafter till the 30" day of September, 2020 Nil till the 15" day of | May, 2020 September, 2020, and 9 per cent thereafter till the 30" day of September, 2020 Nil till the 25” day of | June, 2020 September, 2020, and 9 per cent thereafter till the 30" day of September, 2020 Nil till the 29" day of | July, 2020.”. September, 2020, and 9 per cent thereafter till the 30" day of September, 2020 2. This notification shall come into force from the 24" day of June, 2020. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, yp, Copy forwarded for information to:- i ae The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi. 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. 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. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi 10 16 Went ek: The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. (Manoj Kumar) Note: The principal notification No.13/2017 — State Tax, dated the 30" June,2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. No.F3( 14 )/Fin(Rev-I)/2017-1 8/DS-V1/358, dated the 30" J une,2017 and was last amended vide notification number 31/2020 — State Tax, dated the 27/10/2020, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. No.F3(54)/Fin(Rev-I)/2020-21/DS-IV/132, dated the 27/10/2020. 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