Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020 (Notification No.33/2020-State Tax)

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-I) DEPARTMENT No. F.3(40)/Fin.(Rev-1)/2020-21/DS-IV/ /4 & Dated: 30 /% fe Notification No. 33/2020- State Tax No. F.3(40)/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), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of the National Capital Territory of Delhi, in the Department of Finance (Revenue-I), No, 04/2018- State Tax, dated the 23 February, 2018, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (86)/Fin (Rev-I)/2017-1 8/DS-VI/92, dated the 23" February, 2018 namely:— In the said notification, after the third proviso, the following proviso shall be inserted, namely: — “Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the months of March, 2020, April, 2020 and May, 2020, and for the quarter ending 31*' March, 2020, for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1, on or before the 30" day of June, 2020.” 2. This notification shall come into force with effect from 3" April, 2020. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, were 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. 3. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. 4. The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi. 3. 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, Delhi Sachivalaya, I.P. Estate, New Delhi. 10. Guard File. 1lY Website. (Manoj Kumar) Note: The principal notification No. 04/2018— State Tax, dated the 23 February, 2018, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (86)/Fin (Rev-I)/2017- 18/DS-VI1/92, dated the 23" February, 2018 and was last amended by notification No. 04/2020- State Tax, dated the 1“ September, 2020, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (38)/Fin (Rev-I)/2020-21/DS- IV /74, dated the 1° September, 2020. (Albedo Is |Lots) ci Dik ss a } 2 ARL 2 & L—AIRPIAIIN beak ale aap Joh BAB Up 0202 ‘kin OF biaen Bay (2 8a aE & ke Ale @ JpibK wbLIN b 1 —ALe\DINAUN Binh BY ‘DY © (Bile) Dita [eb 0Z0Z ‘falls FE Ale Lelgie @ 020% ‘Bk Ale Wie ‘pil ‘blgilehis JIB 840% ‘[AbaAch €% BALD 26/ TABS / 81-102 / (I-painia) inp} / (98)¢ ‘Ich’ 4 Alike @ Indie “hind @ 402) ‘ah YANN (go baalh ‘DE paw bible i ipa ALAS [HOB) Ke |b IRINA pi In ime & ‘Al—llt @ Indie ‘EhinlA eb fpeat in ‘020% ‘AbD | BID (ale oy c™ Hed “piped Wish ‘lbss bine} 42>) ‘6Z “BRIN De ‘be|Es Unk) “9 /MPoe) Fe “piibials Yaody ‘Amal BOR) ke [bipina pUSIA ‘(alb)) bial BpAlbiie “7 Woe) Be Sane ip [pile ‘blpejs 4pok) AleaB oR) EB Yun BUSA ‘EJB w KEE Lp 9