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.

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GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

FINANCE (REVENUE-D DEPARTMENT

Notification No. 68/2020- State Tax No. F.3(56)/Fin.(Rev-I)/2020-21/ DS-IV/___: 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 Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act which is in excess of two hundred and fifty rupees, for the registered persons who fail to furnish the return in FORM GSTR-10 by the due date but furnishes the said return between the period from 22"! day of September, 2020 to 31 day of December, 2020.”.

2. This notification shall come into force from the 218 September, 2020. By order and in the name of the ec Ch Lt. Governor of the National Capital Territory of Delhi, (Manoj Kumar) Copy forwarded for information to:-

1. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi.

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

3. /The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi V1 he 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, J.P. Estate, New Delhi

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

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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