Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019. (Notification No.74/2019-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. 74/2019 — State Tax No. F.3 (30)/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), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of National Capital Territory of Delhi in the Department of Finance(Revenue-1) No. 4/2018- 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-V1/92, dated the 23" February, 2018, 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 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19" December, 2019 to 10" January, 2020.”. 2. This notification shall be deemed to have come into force with effect from the 19" day of December, 2019. By order and in the name of the Lt. Governor of the National Capital Territory of em (Sunil Sehgal) Copy forwarded for information to:- 1. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi 2. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi 3. The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi. 4. The Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. 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 PS. 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. Lt. Website. y (Sunil Sehgal) Note: The principal notification No. 4/2018-State Tax, dated 23 February, 2018 was published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (86)/Fin (Rev-I)/2017- 18/DS-V1/92. dated the 23 February, 2018.and was subsequently amended by notification No. 75/2018-State Tax, dated the 12'" September, 2019, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (49)/Fin (Rev-1)/2019-20/DS-V1/419, dated the 12" September, 2019. | Joop) SL ‘pPibRjb od) ‘Aats |po2l Ele [blRINIA RUSSIA ‘Llttp| Be} “PRI (Lats PIF) hak Alte boa @ gible Wb kip kb SE OZOZ ‘Bbbin OF B 6102 ‘Apba} 6F biBA Be 6102 ‘Abbi: A LLOZ ‘RIDIN IBD) / ile YO ‘Ypbilo |B Bebsale higj @ [pbplfe bébissojs — bitree fe [bln pia AS paw Lip 1 [pbplls PK INE BZ) alt lee (£0 Le £102) Lb0Z y ff Dale [POD] Ele [pliainls Bel sala FH verse | 5. ae ® sifted wfea, wsfta wont aa feed weary, feet wfraren, fod Fal @ afea, wsira waerht as feos ura, feoot fracas, ad feo | ofeRedt afer (fate), wsfra waar aa feet unr, fect aftrarea, ag feet aon ufeager & Prot afer, 29, fecett fers war, ger afrare, feet fecett | _ (ater Werte) oc O N ana 12/09/2019, a feet @ worma, sre, am—4 A Bura(49)/faa ( = 1) /2019-20 / SWS, V1 /419, are 12/09/2019 ert asnfea wt we at