Seeks to provide relief by lowering of interest rate for the month of March and April, 2021. (Notification No. 08/2021-State Tax)

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI Notification No. 08/2021- State Tax Dated: The 17 November,2021 No. F.3(112)/Fin.(Exp-I)/2021-22/DS-I/ 3|D -In exercise of the powers conferred by sub- section (1) of section 50 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) read with section 148 of the said Act, the Lieutenant Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following amendments in notification of the Government of National Capital Territory of Delhi in the Department of Finance (Expenditure-IV), No. 13/2017 —State Tax, dated the 30" June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, published vide No. F.3(14)/Fin(Rev-I))/2017- 18/DS-VI/358, dated the 30" June, 2017, namely :— (i) In the said notification, in the first paragraph, in the first proviso, in the Table after S. No. 3,the following shall be inserted, namely: — “4. | Taxpayers having an aggregate | 9 per cent for the first 15 March, 2021, turnover of more than rupees 5 crores | days from the due date | April, 2021 in the preceding financial year and 18 per cent thereafter 5. | Taxpayers having an aggregate | Nil for the first 15 days March, 2021, turnover of up to rupees 5 crores in the | from the due date, 9 per | April,2021 preceding financial year who are liable | cent for the next 15 days, to furnish the return as specified under | and 18 per cent thereafter sub-section (1) of Section 39 6. Taxpayers having an aggregate | Nil for the first 15 days | March,2021, turnover of up to rupees 5 crores in the | from the due date, 9 per April,2021 preceding financial year who are liable | cent for the next 15 days, to furnish the return as specified under | and 18 per cent thereafter proviso to sub-section (1) of section 39 7. | Taxpayers who are liable to furnish the | Nil for the first 15 days Quarter return as specified under sub-section | from the due date, 9 per ending (2) of section 39. cent for the next 15 days, | March, and 18 per cent thereafter 2021.”. (ii) This Notification shall be deemed to have come into force with effect from the 18" day of April, 2021. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, Sa (Ravinder Kumar) Dy. Secretary I (Finance) Copy forwarded for information to:- 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 M e e 0. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. 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. 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, I. P. 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. 2. Guard File. Nest Lea (Ravinder Kumar) Dy. Secretary I (Finance) Note: The principal Notification No. 13/2017-State Tax, dated the 30" June, 2017, was published in the Gazette of Delhi, Extraordinary, Part IV, published Vide No. F.3(14)/Fin(Rey-I)/2017-18/DS-VI/358, dated the 30" June, 2017, and was last amended vide Notification No. 51/2020-State Tax, date the 31°* Dec, 2020, published in the Gazette of Delhi, Extraordinary, Part IV, Published Vide No. F.3(69)/Fin.(Rev-])/2020-21/DS-IV/268, dated the 315' Dec, 2020.