Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods. (Notification No. 09/2021-State Tax)

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI Notification No. 09/2021— State Tax Dated: The 17 November,2021 No. F.3(113)/Fin.(Exp-D/2021-22/DS-I/ 3|\ -In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant 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 (Expenditure-IV), No. 76/2018— State Tax, dated the 3"! Sept, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, published vide No. F.3(36)/Fin(Rev-I)/2019-20/DS-V1/399, dated the 3 Sept, 2019, namely;- In the said notification, after the seventh 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 period as specified in column (4) of the Table given below, for the tax period as specified in the corresponding entry in column (3) of the said Table, 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, namely:- Table S. No. Class of registered persons Tax period Period for which late (1) (2) . (3) fee waived 1, Taxpayers having an aggregate | March, 2021 and Fifteen days from the © turnover of more than rupees 5 | April, 2021 ‘due date of furnishing crores in the preceding financial year return 2. Taxpayers having an aggregate | March, 2021 and Thirty days from the turnover of up to rupees 5 crores in | April, 2021 due date of furnishing the preceding financial year who are return liable to furnish the return as specified under sub-section (1) of section 39 3. Taxpayers having an aggregate | January-March, Thirty days from the turnover of up to rupees 5 crores in | 2021 due date of furnishing the preceding financial year who are return.”. liable to furnish the return as specified under proviso to sub- section (1) of section 39 2. This notification shall be deemed to have come into force with effect from 20" day of April, 2021. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, APE (Ravinder Kumar) Dy. Secretary I (Finance) Copy forwarded for information to:- 1. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi. 2. The Additional Chief 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. 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. Joint Director, State Resources Division, Finance Department, Govt of NCT of Delhi, Delhi Secretariat, New Delhi. 9. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. 10. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, IP. Estate, New Delhi. A Website. 12. Guard File. - (Ravinder Kumar) Dy. Secretary I (Finance) Note: The principal notification No. 76/2018-State Tax, dated 3"! Sept, 2019 was published in the Gazette of Delhi, Extraordinary, Part IV, published Vide No. F.3(36)/Fin(Rev-I)/2019- 20/DS-V1/399, dated the 3™ Sept, 2019 and was last amended vide notification number 57/2020 — State Tax, dated the 4" Jan, 2021, published in the Gazette of Delhi, Extraordinary, Part IV, published vide No. F.3(72)/Fin(Rev-I)/2020-21/DS-IV/10, dated the 4" Jan, 2021.