Notification, 2018
A notification made under the The Delhi Goods and Services Tax Act, 2017.
Made under The Delhi Goods and Services Tax Act, 2017.
Text
Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.
x\z\^% (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
Notification No. 7/2018- State Tax
No. F.3(89)/Fin (Rev-I)/2017-18/- In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) (hereafter in this notification referred to as the said Act), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-6 by the due date under section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues.
2. This notification shall come into force with effect from the 23rd day of January, 2018. By order and in the name of the \ cr *&) ^t. Governor of the National Capital %^K^\ Territory of Delhi, Copy forwarded for information to:-
1. The Principal Secretary (GAD), Government of NCT of Delhi in duplicate with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today's date.
2. The Principal Secretary to the Hon^ble Lieutenant Governor, Delhi.
3. The Principal Secretary to the Hont>le Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi.
The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.
\_Ji^The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi.
The Secretary to Finance Minister, Govt, of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi The P.A. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.
The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi
9. OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, (A.K. Singh)
Provisions this notification answers to
Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.
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