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)

Notification, 2020

Q: What is the 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) made under?

It states that it was made under section 128 of the Delhi Goods and Services Tax Act.

Q: Where can I read the 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)?

The English text is set out on this page, reproduced from the document India Code holds for it, and the original PDF is linked from here.

Q: When was the 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) made?

It is recorded under the year 2020.

A notification made under the The Delhi Goods and Services Tax Act, 2017.

Kind Notification Year 2020 Jurisdiction Delhi Text 3,165 characters

Made under The Delhi Goods and Services Tax Act, 2017.

Source document (PDF, 1.9 MB)

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.

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-I) DEPARTMENT
Notification No. 53/2020— State Tax
No. F.3(66)/Fin.(Rev-D/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), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of National Capital Territory of Delhi in the Department of Finance (Revenue-I), No. 4/2018— State Tax, dated the 237 February, 2018, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (86)/Fin (Rev-I)/2017- 18/DS-V1/92, dated the 23" February, 2018, namely:— In the said notification, for the fourth proviso, the following proviso shall be substituted, namely: — “Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table belowin FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of the said Table:- Table SIL. No. Month/ Quarter Dates k. March, 2020 10" day of July, 2020
2. April, 2020 24" day of July, 2020 3, May, 2020 28" day of July, 2020
4. June, 2020 05" day of August, 2020
5. January to March, 2020 17" day of July, 2020
6. April to June, 2020 03" day of August, 2020.”.
2. This notification shal! come into force with effect from 24" June, 2020. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, (Manoj Kumar) Copy forwarded for information to:- I, a The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi. The Principal Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. The Secretary (Finance), Govt. of NCT of Dethi, Delhi Sachivalaya, I.P. Estate, New Delhi The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi 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 Sachivalaya, I.P. Estate, New Delhi The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. ah Website.
1. Guard File.
(Manoj Kumar) Note: The principal notification No. 4/2018— State Tax, dated the 23 February, 2018, was published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (86)/Fin (Rev-I)/20i7- 18/DS-V1/92, dated the 23" February, 2018 and was last amended by notification No. 33/2020- State Tax, dated 30” September, 2020, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (40)/Fin (Rev-I)/2020-21/DS-VI/106, dated 30" September, 2020. Dated: 27) 12/2422

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

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