Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date. (Notification No. 77/2020-State Tax)

wy (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-IV) DEPARTM ENT ¥ i Notification No. 77/2020- State Tax No. F.3(87)/Fin.(Exp-1V)/2020-21 /DS-1V/ - In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereinafter referred to as the said Act), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following amendment in the notification of Government of National Capital Territory of Delhi in the Department of Finance, (Revenue-I),No. 47/2019 — State Tax dated the 24" December, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, published vide No. F.3 (98)/Fin (Rev-1)/2019-20/DS- V1/634, dated the 24" December, 2019, namely: - In the said notification in the opening paragraph, for the words andfigures “financial years 2017-18 and 2018-19”, the words andfigures “financial years 2017-18, 2018-19 and 2019- 20° shall be substituted. 2. This notification shall come into force from the 15" day of October, 2020. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, (Mahoj Kumar) : hoe 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, I.P. Estate, New elhi i. Commissioner, State Tax, Delhi, Vyapar Bhawan, |.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 To. bssH-| Fuclonge TT aU ¢o ubboool en Deport web ies (Rech woras srarereer B APT a A weprerref) wsfta water aa feecit ara frat (era-iv) fart eicor, 3(87)/ fel eae ) / 2020-21 / Stya-v /.90 7 Rate: 34/2 4, <u, 3(87)/ faa saw )/2020-21/ ST-V / feoct are oie Bar ae afer, 2017 (2017 BT 03) (RR gad oad ga ayer A wen aaa wet wa 2) Ht aT 148 ERT Wea etal ar wahT wed gy, oRee at Prorat oe, gama, wee weer és Ret 3 sores, usta woe aa eect & fra fra QroRe-l) @ aT den 47/2019-eg sae, sfeai «624 fea, «2019, fre HosI0 03(98) / fet SRE, S aT_IV & werBra fear wer on, & Preaferttrar eta Hed %, Haie— S wr w “fda at 2017-18, 2018-19 afte 2019-20" we aie sis wftRenfta fey oTGT aaa en sum. 3(7) /fau( era-iv ) /2020-21 / StI / 52% fre 22 , viafata frafaRed at yaar wd sraern ordarel 8 serene: LEC 2 afarRadt aye afer, arr waret furr, usta woe ea feet wea ech seftrarea ord facet wr vas anfeterr wit wafer oral wh are & feeeh ero APT — zou ay, fees, aoe waa, ang, wee, ag fees Si | aed