{"act":{"id":"delhi-goods-services-tax-act-2017","short_title":"The Delhi Goods and Services Tax Act, 2017","long_title":null,"act_number":"3","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Delhi","unit":"section","section_count":174,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/a80716b6-b6b8-4a70-9070-1e71422b6495.pdf","url":"https://indiacode.ecourtsindia.com/delhi-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"128","heading":null,"text":"The Government may, by notification, waive in part or full, any penalty referred to in section 122 or section 123 or section 125 or any late fee referred to in section 47 for such class of taxpayers and under such mitigating circumstances as may be specified therein on the recommendations of the Council.","html":"<p>The Government may, by notification, waive in part or full, any penalty referred to in section <a href=\"/delhi-goods-services-tax-act-2017/section/122/\">122</a> or section <a href=\"/delhi-goods-services-tax-act-2017/section/123/\">123</a> or section <a href=\"/delhi-goods-services-tax-act-2017/section/125/\">125</a> or any late fee referred to in section <a href=\"/delhi-goods-services-tax-act-2017/section/47/\">47</a> for such class of taxpayers and under such mitigating circumstances as may be specified therein on the recommendations of the Council.</p>","words":53,"text_source":"ocr"},"classification":[],"instruments":[{"key":"afe05db0","kind":"notification","title":"Notification No. 12/2022-State Tax","year":2022,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-12-2022-state-tax-afe05db0/"},{"key":"6e55c8af","kind":"notification","title":"Notification No. 07/2022-State Tax","year":2022,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-07-2022-state-tax-6e55c8af/"},{"key":"e2a17a6c","kind":"notification","title":"Notification No. 33/2021-State Tax","year":2022,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-33-2021-state-tax-e2a17a6c/"},{"key":"8a802c6f","kind":"notification","title":"Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021.9Notification 33/2021-State Tax )","year":2022,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-extend-form-gstr-3b-late-fee-amnesty-scheme-from-31-08-2021-8a802c6f/"},{"key":"c2b3f6b4","kind":"notification","title":"Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7.(Notification No. 22/2021-State Tax)","year":2021,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-rationalize-late-fee-for-delay-in-filing-of-return-in-form-c2b3f6b4/"},{"key":"d53782fc","kind":"notification","title":"Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020.(Notification No. 28/2021-State Tax)","year":2021,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-waive-penalty-payable-for-non-compliance-of-provisions-of-d53782fc/"},{"key":"c22b1d9a","kind":"notification","title":"Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods.(Notification No. 19/2021-State Tax)","year":2021,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-rationalize-late-fee-for-delay-in-filing-of-return-in-form-c22b1d9a/"},{"key":"3f436597","kind":"notification","title":"19-2021-State Tax","year":2021,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/19-2021-state-tax-3f436597/"},{"key":"05eb88c8","kind":"notification","title":"29-2021-State Tax","year":2021,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/29-2021-state-tax-05eb88c8/"},{"key":"c4fb08f3","kind":"notification","title":"Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 – Central Tax, dated the 21st March, 2020. (Notification No. 89/2020-State Tax)","year":2021,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-waive-penalty-payable-for-noncompliance-of-the-provisions-of-c4fb08f3/"},{"key":"63667717","kind":"notification","title":"14-2021-State Tax","year":2021,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/14-2021-state-tax-63667717/"},{"key":"e681ddf2","kind":"notification","title":"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)","year":2021,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-amend-notification-no-76-2018-central-tax-in-order-to-provide-e681ddf2/"},{"key":"65b05016","kind":"notification","title":"Notification No.57/2020-State Tax","year":2021,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-57-2020-state-tax-65b05016/"},{"key":"0a214d76","kind":"notification","title":"24-2021-State Tax","year":2021,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/24-2021-state-tax-0a214d76/"},{"key":"72edfffc","kind":"notification","title":"Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1.(Notification No. 20/2021-State Tax)","year":2021,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-rationalize-late-fee-for-delay-in-furnishing-of-the-statement-72edfffc/"},{"key":"0ae17c88","kind":"notification","title":"Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4.(Notification No. 21/2021-State Tax)","year":2021,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-rationalize-late-fee-for-delay-in-filing-of-return-in-form-0ae17c88/"},{"key":"24ffb9f1","kind":"notification","title":"28-2021-State Tax","year":2021,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/28-2021-state-tax-24ffb9f1/"},{"key":"97fb1834","kind":"notification","title":"Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020. (Notification No. 57/2020-State Tax)","year":2021,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-amend-notification-no-52-2020-central-tax-in-order-to-provide-97fb1834/"},{"key":"2953e644","kind":"notification","title":"47-2020-State Tax","year":2021,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/47-2020-state-tax-2953e644/"},{"key":"f56bc335","kind":"notification","title":"Notifications No.67/2020-State Tax","year":2020,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notifications-no-67-2020-state-tax-f56bc335/"},{"key":"5da633b7","kind":"notification","title":"Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020. (Notification No. 68/2020-State Tax)","year":2020,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-grant-waiver-reduction-in-late-fee-for-not-furnishing-form-5da633b7/"},{"key":"644336ee","kind":"notification","title":"Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020. (Notification No. 32/2020-State Tax)","year":2020,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-provide-relief-by-conditional-waiver-of-late-fee-for-delay-in-644336ee/"},{"key":"676df017","kind":"notification","title":"Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019. (Notification No. 74/2019 - State Tax)","year":2020,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-waive-late-fees-for-non-filing-of-form-gstr-1-from-july-2017-676df017/"},{"key":"812c56d9","kind":"notification","title":"Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020 (Notification No.33/2020-State Tax)","year":2020,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-provide-relief-by-conditional-waiver-of-late-fee-for-delay-in-812c56d9/"},{"key":"8d436587","kind":"notification","title":"Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019. (Notification No.74/2019-State Tax)","year":2020,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-waive-late-fees-for-non-filing-of-form-gstr-1-from-july-2017-8d436587/"},{"key":"96d24357","kind":"notification","title":"Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020. (Notification No. 04/2020 - State Tax","year":2020,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-extend-the-one-time-amnesty-scheme-to-file-all-form-gstr-1-96d24357/"},{"key":"af444cbb","kind":"notification","title":"Notification No. 68/2020-State Tax","year":2020,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-68-2020-state-tax-af444cbb/"},{"key":"bd31bd49","kind":"notification","title":"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)","year":2020,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-grant-waiver-reduction-in-late-fee-for-not-furnishing-form-bd31bd49/"},{"key":"c3aeb365","kind":"notification","title":"Notification No 74/2019-State tax","year":2020,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-74-2019-state-tax-c3aeb365/"},{"key":"d164a652","kind":"notification","title":"Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers. (Notification No. 53/2020-State Tax)","year":2020,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-provide-relief-by-waiver-of-late-fee-for-delay-in-furnishing-d164a652/"},{"key":"e908c599","kind":"notification","title":"Notifications No.52/2020-State Tax","year":2020,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notifications-no-52-2020-state-tax-e908c599/"},{"key":"00dace7e","kind":"notification","title":"Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020. (Notification No. 52/2020-State Tax)","year":2020,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-provide-one-time-amnesty-by-lowering-waiving-of-late-fees-for-00dace7e/"},{"key":"f3c357c4","kind":"notification","title":"amendments in the notification no 73/2017 - state tax","year":2019,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/amendments-in-the-notification-no-73-2017-state-tax-f3c357c4/"},{"key":"08ce747a","kind":"notification","title":"waives the late fee paid under section 47 of the DGST Act","year":2019,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/waives-the-late-fee-paid-under-section-47-of-the-dgst-act-08ce747a/"},{"key":"1bc61c00","kind":"notification","title":"Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019.","year":2019,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-waive-the-late-fees-in-certain-cases-for-the-month-of-july-1bc61c00/"},{"key":"b7ba7175","kind":"notification","title":"07/2018 Reduction of late fee in case of delayed filing of FORM GSTR-6","year":2018,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/07-2018-reduction-of-late-fee-in-case-of-delayed-filing-of-form-gstr-6-b7ba7175/"},{"key":"5eae1f77","kind":"notification","title":"73/2017 Waives the late fee payable for failure to furnish the return in FORM GSTR-4","year":2018,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/73-2017-waives-the-late-fee-payable-for-failure-to-furnish-the-return-5eae1f77/"},{"key":"e641a563","kind":"notification","title":"06/2018 Reduction of late fee in case of delayed filing of FORM GSTR-5A","year":2018,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/06-2018-reduction-of-late-fee-in-case-of-delayed-filing-of-form-gstr-e641a563/"},{"key":"ddc4781d","kind":"notification","title":"04/2018 Reduction of late fee in case of delayed filing of FORM GSTR-1","year":2018,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/04-2018-reduction-of-late-fee-in-case-of-delayed-filing-of-form-gstr-1-ddc4781d/"},{"key":"33c3f7aa","kind":"notification","title":"Rescinds the notification of the Govt. of Delhi in the Department of Finance (Revenue-I) No. 6/2018 - State Tax, dated the 23rd February, 2018.","year":2018,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/rescinds-the-notification-of-the-govt-of-delhi-in-the-department-of-33c3f7aa/"},{"key":"e52d6dd7","kind":"notification","title":"50/2017 Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017","year":2017,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/50-2017-seeks-to-waive-late-fee-payable-for-delayed-filing-of-form-e52d6dd7/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/delhi-goods-services-tax-act-2017/section/128/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/a80716b6-b6b8-4a70-9070-1e71422b6495.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/7905c17c-0f89-430e-9228-75eb07a04102/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}