Notification, 2020

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.

Booby 7 oo 1) 92210 (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) eee “Aoft- DOVO

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

FINANCE (REVENUE-I) DEPARTMENT

Notification No. 31/2020— State Tax No. F.3(54)/Fin.(Rev-1)/2020-21/DS-LV/ Dated: ol Ff of ? -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) (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, sreby makes the following amendment in notification of the Government of National Capital Territory of Delhi, in the Department of Finance ( Revenue-I), No.13/2017- State Tax, dated the 30" June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(14)/Fin.(Rev-D)/2017-18/DS-VI/ 358, dated the 30" June, 2017, namely:— In the :aid notification, in the first paragraph, the following provisos shal namely | be inserted, “P) ovided that, the rate of nterest per annum shall be 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 are required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax for the months mentioned in the corresp: ding entry in column (4) of the said Table by the due date, but furnish the said i V" return j cording to the condition mentioned in the corresponding entry in column (5) of the _~ said Teo] namely:-- ch ‘Table |S. | Class of registered Rate of interest | Tax period Condition ( ly No. | persons & Ey} 2) 3) (4) (5) Qn ke es payers having an | Nil for first 15 | February, If return in FORM oy yO aggregate turnover of more | days from the | 2020, March | GSTR-3B is ; tian rupees 5 crores in the due date, and 9 2020, April, furnished on or we \\|ace | preced. g financial year per cent | 2020 before the 24!" day thereafter of June, 2020 2 Taxpaye: $ having an | Nil February, If return in FORM aggreg te turnover of more 2020, March, | GSTR-3B is than pees 1.5 crores and 2020 furnished on or up t rupees five crores in before the 29" day the ¢ 2ceding financial year of June, 2020 April, 2020 ‘| If return in FORM | GSTR-3B is furnished on or | | before the 30 day | of June, 2020

3. | Taxpayers having an/| Nil February, If return in FORM | aggregate turnover of up to 2020 GSTR-3B 18 L meee 1.5 crores in the furnished on or preceding financial year before the 30! day | of June, 2020 March, 2020 | If return in FORM furnished on or before the 3 day of July, 2020 April, 2020 Ss If return in FORM GSTR-3B is furnished on or before the 6" day of July, 2020.”

2. This notification shall come into force with effect from the 20" day of March, 2020. By order and in the name of the Lt. Governor of the National Capital a of Delhi, Copy forwarded for information to:-

1. ‘T. 2Principal Secretary to the Hon’ble Lieutenant Governor, Delhi.

2. Th: Principal Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-[V (Extraordinary) in today’s date.

3. Tl + Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, A4-——~T e Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi. ‘ ne Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, 6 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 onditvalaya. LP, Estate, New Delhi

8. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secreta at, Delhi.

9, OSD t' Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New i n Delhi.

We CaN (Manoj Kumar) Note: he principal notification number 13/2017 — State Tax, dated the 30" June, 2017, publi t ed in the Gazette of Delhi, Extraordinary, Part IV, vide No, F.3(14)/Fin.(Rev-1)/2017- 18/E ,-VI/ 358, dated the 30" June, 2017.

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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