Notification No.57/2020-State Tax

PT (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-I) DEPARTMENT No.F3(72)/Fin(Rey-I)/2020-21/DS- IV / \® Dated: 4 Wires | Notification No. 57/2020 — State Tax No. F.3 (72)/Fin (Rev-I)/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 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 the National Capital Territory of Delhi in the Department of Finance (Revenue-I), No. 76/201 8— State Tax, dated the ~ September, 2019, published in the Delhi Gazette, Extraordinary, Part 1V vide number F.3 (36)/Fin (Rev-1)/2019-20/DS-VI/399, dated the 3 ‘September, 2019, namely:— In the said notification, after the third proviso, the following provisos shall be inserted, namely: — “Provided also that for the class of registered persons mentioned in column (2) of the Table of the above proviso, who fail to furnish the returns for the tax period as specified in column (3) of the said Table, according to the condition mentioned in the corresponding entry in column (4) of the said Table, but furnishes the said return till the 30"day of September, 2020, the total amount of late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of state tax payable in the said return is nil: Provided also that for the taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date but furnish the said return till the 30" day of September, 2020, the tote! amount of late fee under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of state tax payable in the said return is nil.”. 2. This notification shall be deemed to have come into effect from the 25" day of June, S\ 2020 4 \ oor Bo Hf —2G-01- 22 By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, (Mahoj Kumar) Copy forwarded for information to:- : |. 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. he Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi te 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, Deihi Sachivalaya, I.P. Estate, New Delhi. 10. Website. 11. Guard File. (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 number F.3 (36)/Fin (Rev-1)/2019- 20/DS-VI/399, dated the 3" September, 2019 and was last amended vide notification number 52/2020 — State Tax, dated the 19/11/2020, published in the Delhi Gazette, Extraordinary, Part IV vide number F3(59)/Fin(Rev-1)/2020-21/DS- IV /164, dated the 19/11/2020. - On ort ye pet) wes weet sa feos Grae agen 4 om afar wer var 8) GT at 128 G Mer usd IRI 148 ERT Wed afpat er wart aed oy, uftee at ferorftel oe, wsfta wort aa fect & fa fart SUR, & APT-IV A werfsre feat wan en, 4 freafefaa sie weiter ord & aeafq — aut frarcit ar Ridax, 2020 & 30d fea TH vega wea & we stefaaa a arr 47 } wet & oe eg fact ore ot at dt cae ert 8 ale aftiern fear we 8, ae va Wy ve Wt fe oA eral & fay fora qdeadt feta af 4 wa oad 5 as Vveclen-3e A flax weqa wel aed &, ofa we faaxett wr Ridax, 2020 H 30% fea Tare SRY SY aft afteem fear one @, sie wa wearmneil } fey ca facie wre at we yi de (HATS GAR) viata Peteked wl waael vd sagan wrarel eg spree: 1. 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