Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020. (Notification No. 67/2020-State Tax)

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-I]) DEPARTMENT Notification No. 67/2020- State Tax No. F.3(61)/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 National Capital Territory of Delhi in the Department of Finance, Revenue-I, No. 73/2017— State Tax, dated the 30" January, 2018, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3(80)/Fin.(Rev-1)/2017- 18/DS-VI/57, dated the 30™ January, 2018, namely :— In the said notification: - After the second proviso, the following proviso shall be inserted, namely: — -Provided also that 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 where the total amount of central tax payable in the said return is nil, for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2019 by the due date but furnishes the said return between the period from 22™ day of September, 2020 to 31% day of October, 2020. 2. This notification shall come into force from the 21*' September, 2020. By order and in the name of the Lt. Governor of the National Capital ir ts wo 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 The 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. . QSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. . Website. 11. Guard File. we We 0 (Man Kumar) So Note: The principal notification No. 73/2017- State Tax, dated the 30" January, 2018 was published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3(80)/Fin.(Rev- 1)/2017-18/DS-VI/57, dated the 30" January, 2018 and was last amended vide notification number 77/2018 — State Tax, dated the 3" September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3(37)/Fin.(Rev-I)/2019-20/DS-VI/401, dated the 30 September, 2019.