Notifications No.52/2020-State Tax

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) vey GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI eae FINANCE (REVENUE-I) DEPARTMENT \\\e Notification No. 52/2020— State Tax No. F.3(59)/Fin.(Rev-D/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 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. 76/2018— State Tax, dated the 3' September, 2019, published in the Delhi Gazette, Extraordinary, Part LV, vide No. F.3 (36)/Fin (Rev-I)/2019-20/DS-V1I/399, dated the 3° September, 2019, namely:— In the said notification,- ? \v AR \ (i) in the third proviso, for the Table, the following Table shall be substituted, namely: — ee) S iy “Table S. No. Class of registered persons Tax period Condition Taxpayers having an aggregate | February, 2020, If return in FORM GSTR- turnover of more than rupees 5 | March, 2020 and | 3B is furnished on or before crores in the preceding financial | April, 2020 the 24" day of June, 2020 year Taxpayers having an aggregate | February, 2020 If return in FORM GSTR- turnover of up to rupees 5 crores 3B is furnished on or before in the preceding financial year, the 30" day of June, 2020 adwidst Jnehouge, Eof cof = Bao whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Karnataka, Goa, Gujarat, Maharashtra, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra = and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep March, 2020 If return in FORM GSTR- 3B is furnished on or before the 3" day of July, 2020 April, 2020 If return in FORM GSTR- 3B is furnished on or before the 6" day of July, 2020 May, 2020 If return in FORM GSTR- 3B is furnished on or before the 12" day of September, June, 2020 If return in FORM GSTR- 3B is furnished on or before the 23 day of September, July, 2020 If return in FORM GSTR- 3B is furnished on or before the 27" day of September, Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, February, 2020 If return in FORM GSTR- 3B is furnished on or before the 30" day of June, 2020 March, 2020 If return in FORM GSTR- 3B is furnished on or before the 5" day of July, 2020 April, 2020 If return in FORM GSTR- 3B is furnished on or before the 9" day of July, 2020 May, 2020 If return in FORM GSTR- 3B is furnished on or before the 15" day of September, Chandigarh and Dethi 2020 June, 2020 If return in FORM GSTR- 3B is furnished on or before the 25" day of ‘September, July, 2020 If return in FORM GSTR- 3B is furnished on or before the 29" day of September, (ii) after the third proviso, the following provisos shall be inserted, namely: — “Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to. furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01° day of July, 2020 to 30" day of September, 2020: Provided also that where the total amount of state tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return fa FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01% day of July, 2020 to 30" day of September, 2020.”. 2. This notification shall come into force with effect from 24" June, 2020. By order and in the name of the Lt. Governor of the National Capital aw cies A we ae 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, [.P. Estate, New elhi . a he 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, [.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. Website. Meir (Manoj Kumar) Note: The principal notification No. 76/2018— State Tax, dated the 3" September, 2019, was published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (36)/Fin (Rev-[)/2019- 20/DS-V1/399, dated the 3"! September, 2019 and was last amended vide notification number 32/2020 — State Tax, dated the 30 September, 2020, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (48)/Fin (Rev-1/2020-21/DS-IV/105, dated the 30" September, 2020. wsle wore asa fool UHwT sorreegre, fect are ote Sar we afeiffaa, 2017 (2017 wT 03) (fH SAH aa Fa after 4 uw ofa wet var @) a) ORT 128 & Te Uist RT 148 ART We ght or war aed ey, uve @ faoret oy, usta worn aa fleet & fad fear, wes, sparen, & arT—Iv A wera fear wer on, # freaferftad sik Went Hed &, wet — wm afar 4- i) GRR was 4 after & wre oe Preaferttsa crferer wfceenfta fear orem, seq aferet _ oto wigs aha oat | ax orale aid | aris waa & afta st ate, 2020 at ord & | [2 ear foraer = dail | eat, 2020 ae yeu oigadisne— ae A feaecty fafa at 4 ae aad 5 30 UA, 2020 U See Yee WIA axis wad aap 8, fortat al wre 8 | Bus, AWA wey, 3 Wels, 2020 a Bae Yee WGT Terre, sey Wee Wey #, 6 Uers, 2020 a VWs ved WAI APR ede, Gg, ssa 12 fadax, 2020 a SUA Ueel Ueda ered UW, 2020 afe wea uiigadiane— 3 4 faaxil 23 fidax, 2020 aT SAS Vest VET at ure 21 ol und? 8 | 3 era feratar Ydacil | WXANT, 2020 af ged wgecian— sw 4 faach fora ya wea BT | Are, 2020 ate yeu wiveciane— se 4 faaxcil Saas, efearn, at unet B | VERA, TAL West, FEI, | ater, 2020 afe ped wigecin— se 4 faaxch fafan, sReraet Weer, 9 wyerg, 2020 a VEN Veet WGA ards, aferge, fone, ay ard) @ | fay, Fares, a, | AR, 2020 ae yea viva sag 4 faaeett gay we, ARGS 45 ferdax, 2020 U Ses Yeo WIT ee at ued @ | feet #8 at ort &| Weg, 2020 afe geq avec se 4 faaxehl 29 fidax, 2020 aT VHS Veet Wey at une @ | Gi) det cage & Gee, Prafates oegat a orasente fra TET, eA ects Rrra are aH ae Geng, 2017 8 wae, 2020 cH SB fery HOT GATHERS graft & aR wea Hed &: evar grat & free Raat atta ce ATE Gers, 2017 F TTA, 2020 cH & fore HWA eraray, 2000 Frat & Sea wea RTS ie ae (FAST GAT) | Ie ipl Ibe} Digi B AT—Llk @ ‘lndlBIEMe ‘ebISIA © |Pop] bap gb ‘OZOZ ‘AbrbE| OF sblba| ‘GOL / A] —BRIS / 12-0202 / (I-balala) bj / (87) € ‘Ich'} [ebNO) Lie Lele peo} IMB gb OZOZ “AbePkA| OF BAQIb “Ade halk—0202 /ZE “H IbbEpiie (Ald In|) eye : | Yardy | Jao) ‘pidibia|ts IeIsh ‘Is bila] (222) “62 ‘bj Usk) @ FbRih IPR | Bon NM oO