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 April, 2020. (Notification No. 32/2020-State Tax)

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI No. F.3(48)/Fin.(Rev-I)/2020-21/DS-IV/ /2 5 Dated: 30 if DSP Notification No. 32/2020— State Tax No. F.3(48)/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 amendment 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 the3™ September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, videNo. No. F.3(36)/Fin.(Rev-I)/2019-20/DS-VI/ 399, dated the 3 September, 2019, namely:— In the said notification, after the second proviso, the following proviso shall be inserted, namely: — “Provided also that the amount of late fee payable under section 47 shall stand waived for the tax period as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, but furnishes the said return according to the condition mentioned in the corresponding entry in column (4) of the said ssTable, 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 crores in the preceding financial | April, 2020 before the 24" day of June, year 2020 Z Taxpayers having an aggregate | February, 2020 | If return in FORM GSTR- turnover of more than rupees 1.5 | and March, 2020 | 3B is furnished on or crores and up to rupees five crores before the 29" day of June, in the preceding financial year 2020 April, 2020 If return in FORM GSTR- 3B is furnished on or before the 30" day of June, a Taxpayers having an aggregate February, 2020 If return in FORM GSTR- turnover of up to rupees 1.5 crores 3B is furnished on or in the preceding financial year before the 30" day of June, March, 2020 If return in FORM GSTR- 3B is furnished on or before the 3 day of July, April, 2020 If return in FORM GSTR- 3B is furnished on or before the 6"" day of July, 2. This notification shall come into force with effect from the 20" day of March, 2020. By order and in the name of the Lt. Governor of the National Capital Territary 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. ya. LY (inance), Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi 4. The 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, IP Estate, New Delhi 6. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhj Sachivalaya, LP, Estate, New Delhi 7. The Additional] Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, LP. 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 10. AGuard File, i wan (Mahoj Kumar) Dy, Secretary IV (Finance) Note: The Principal notj ication number 76/2018 — State Tax, dated the 3" September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F 33 6)/Fin.(Rev-1)/20 19. Ur. 3(48) / foro) / 2020-21 / Bice, V/ - feet are aie Bar a safety, 2017 (2017 @T 03)(fSrat sas Ras Se aaa F sp Seay wer aay &) BT ar 128 ROR & ft ary (eTeRa—1) ah afar zy 76/2018-W1a a Rais 03/09 /2019, fort Yoo. 3(36) / Ra(eraRI—1) /2019-20 /SreI-vi,/ g09 ® cet foot a May NOMEN Tw, sn var ara an, 3 Freer leh ae @ Hay Te SENET 9 SRR seg Bane Rie ge see Ra oe a Peg oe RABE i fy Ret aT at Pe erate rar ude RANT, 2020, Are fart af & ae arad 5 2020 3X site, 2020 Rea forqer oda Ra, 2020 ferta of & ae ana 15 2020 RIS wa SY ata a ofa 5 OWS wad ap Uo, 2020 are tag vivadisiz—3aq Cae ved WIT pt ord fata at 4 aa snad 15 4 fdazvft 39 , 2020 UT are, 2020 afe wey olradia—se 4 faaoht 3 erg, 2020 ont & 4 fare 6 Weng, 2020 viet & |” 2. BY SHERTTAT Bt 20 Ard 2020 8 SRL AAT GET WH wat as feet & soma @ anger Sven sae a ay De gy (ato GA) 3. wea, fact fur, sie waar as fect aor, Rect afar, ae Reh 4. AYE, WoT ax, fleet, ara waa, ane. wee, ae Rest ee Ns FA BAR) nO