Notification, 2021

Text

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(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

FINANCE (EXPENDITURE-I) DEPARTMENT

Notification No. 19/2021- State Tax Dated: The 23"! November,2021 No. F.3(125)/Fin.(Exp-1)/2021-22/DS-I/ 326 — 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), the Lieutenant Governor of the 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 (Expenditure-IV), No. 76/2018— State Tax, dated the 3 Sept, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, published Vide No. F,3(36)/Fin(Rev-1)/2019-20/DS-V1/399 , dated the 3 Sept, 2019, namely:- In the said notification,-

(i) in the eighth proviso, with effect from the 20" day of May, 2021, for the Table, the following Table shall be substituted, namely:— “Table S. Class of registered persons Tax period Period for which late fee No. (2) (3) waived

1. Taxpayers having an aggregate | March, 2021, Fifteen days from the due turnover of more than rupees 5 | April, 2021 and date of furnishing return crores in the preceding financial | May, 2021 year

2. Taxpayers having an aggregate | March, 2021 Sixty days from the due turnover of up to rupees 5 crores date of furnishing return in the preceding financial year | April, 2021 Forty-five days from the who are liable to furnish the due date of furnishing return as specified under sub- return section (1) of section 39 May, 2021 Thirty days from the due date of furnishing return 3 Taxpayers having an aggregate | January-March, Sixty days from the due turnover of up to rupees 5 crores | 2021 date of furnishing return.”; in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39

(ii) after the eighth proviso, the following provisos shall be inserted, namely:— “Provided also that for the registered persons who failed to furnish the return in FORM GSTR-3B for the months/quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1% day of June, 2021 to the 31 day of August, 2021, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees:

Provided also that where the total amount of State tax payable in the said return is nil, the total amount of late fee under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees for the registered persons who failed to furnish the return in FORM GSTR-3B for the months / quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1‘tday of June, 2021 to the 31% day of August, 2021:

Provided also that the total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021onwards, as the case may be, shall stand waived which is in excess of an amount as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, namely:— Table S. No. Class of registered persons Amount I. Registered persons whose total amount of State tax payable in | Two hundred and the said return is nil fifty rupees

2. Registered persons having an aggregate turnover of up to | One thousand rupees 1.5 crores in the preceding financial year, other than | rupees those covered under S. No. 1

3. Taxpayers having an aggregate turnover of more than rupees | Two thousand 1.5 crores and up to rupees 5 crores in the preceding financial | and five hundred year, other than those covered under S. No. 1 rupees”.

By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, (Ravinder Kumar) Copy forwarded for information to:-

1. 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 notification in Delhi Gazette Part-IV (Extraordinary) in today’s date.

3. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.

4. The 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, I. P. Estate, New Delhi.

7. The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi

8. Joint Director, State Resources Division, Finance Department, Govt of NCT of Delhi, Delhi Secretariat, New Delhi.

9. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.

10. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New hi.

. Website.

(Ravinder Kumar) Note: The principal notification No. 76/2018-State Tax, dated 3™ September, 2019, was published in the Gazette of Delhi, Extraordinary, Part IV, published Vide No. F.3(36)/Fin(Rev-I)/2019-20/DS-VI/399, dated the 3" September, 2019 and was last amended vide notification number 09/2021 — State Tax, dated the 17 November, 2021, published in the Gazette of Delhi, Extraordinary, Part IV, published Vide No. F.3(113)/Fin.(Exp-]/2021- 22/DS-1/311, dated the 17" November, 2021.

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.

Other instruments under the same Act

All of the The Delhi Goods and Services Tax Act, 2017