Notification No. 08/2022-State Tax

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Rorged aera o af Are ae sare ferra a. fay art BRT (i) (2) (3) (4) scaeiine altihkaig wore sil Teiefted Art! fedex, 2020 fear aiemhaq aT deta Teas o ae Prada are an fda, GQ) @ aia 2020 Fala fey ve alee st oer 52 ait Vests He 2, | scasite ais were ol fefeRat are | facae 2020, sat aif at cede Teds & oR Freq aes de wy ()| adey2020, | 4) @ ari # clea wet & fire var afetias a amr] feday, 2020 | vei aR ae Ff or Se var ae w few mea 52] waa, 2021 |e A Rae oe wee id 4 Patter we fear en, seq — ART 52 ht SIRT ane ae ah (riist GAR) wR UREeara, fect & wears akira, sree afrarera, fect | ura, Ag feet a ya afiRad aft wed ant at ate # feet wera year aera (faa), wer wast aa Rect uae, ech arate, ad foci TM, Us wr, esi, aT was, as. wee, aefacat | feeeit | faa Hat & aaa, wee word ast fect avon, feecht afore, ag fest | afeRad afr Gare), welts woreri ea fect ura, och uftrarcra, ad facet) Barras, Erect | act wfever & Pioit aes, 20, fecst fern, gaat afar, eect | 0 FS wea & fay orale, wsita woe aa feecirerar, Rect ara, agleeel | 4 dead | 12 TSH | Sagat (ist GAR) waarad-I (fra) (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT Notification No. 08/2022-State Tax Dated: 3/7/2022 No. F.3 (/ G )/Fin.(Exp-])/2022-23/DS-/geet -In exercise of the powers conferred by sub- section (1) of section 50 read with section 148 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Lieutenant Governor of National Capital Territory of Delhi on the recommendations of the Council, hereby notifies the rate of interest per annum to be ‘Nil’, for the class of registered persons mentioned in column (2) of the Table given below, who were required to furnish the statement in FORM GSTR-8, but failed to furnish the said statement for the months mentioned in the corresponding entry in column (3) of the said Table by the due date, for the period mentioned in the corresponding entry in column (4) of the said Table, namely:— TABLE Sl. Class of registered persons Months Period for which No. interest is to be Nil 1. | Electronic commerce operators having | December, 2020 | From the date of the following Goods and Services Tax Identification Numbers who could not file the statement under sub-section (4) of section 52 of the said Act, for the month of December, 2020, by the due- date, due to technical glitch on the portal but had deposited the tax collected under sub-section (1) of section 52 for the said month in the electronic cash ledger, namely:— R P A A V E Y N S depositing the tax collected under sub- section (1) of section 52 of the said Act in the electronic cash ledger till the date of filing of statement under sub-section (4) of section 52. 2, Electronic commerce operators having | September, 2020,| From the date of the following Goods and Services Tax | October, 2020, | depositing the - tax Identification Numbers who could not | November, 2020, | collected under sub- file the statement under sub-section (4) | December, 2020 | section (1) of section of section 52 of the said Act for the | and January, | 52 of the said Act in months mentioned in column (3), by the | 2021. the electronic cash due-date, due to technical glitch on the ledger till the date of portal but had deposited the tax filing of statement collected under sub-section (1) of under sub-section (4) section 52 for the said months in the of section 52. electronic cash ledger: By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, md, Dy. Secretary I (Finance) Copy forwarded for information to:- Ll. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi. The Additional Chief Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-[V (Extraordinary) in today’s date. The Principal Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi. The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi. . The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. Joint Director, State Resources Division, Finance Department, Govt. of NCT of Delhi, Delhi Secretariat, New Delhi, The P.S, to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. OSD to Chief Secretary, Govt. .of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi. Website. Guard File. wit. Dy. Secretary I (Finance)