Notification, 2019

Text

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16 NQ 4 (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

No. F.3(88)/Fin(Rev-1)/2019-20/DS-VU/ 6/5” Dated Lif bP ALE Notification No. 41/2019- State Tax

No. F.3(88)/Fin(Rev-1)/2019-20/- . In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (3 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 under section 47 of the said Act, by the following class of taxpayers: —

(i) the registered persons whose principal place of business is in the district mentioned in column (3) of the Table below, of the State as mentioned in column (2) of the said 4, ose Table, having aggregate turnover of more than 1.5 crore rupees in the preceding Frc We financial year or the current financial year, who have furnished, electronically through the common portal, details of outward supplies in FORM GSTR-1 of the Delhi Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the ti) the registered persons whose principal place of business is in the State of Jammu and a Kashmir, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, who have furnished, electronically through the common portal, details of outward supplies in FORM GSTR-1 of the Delhi Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the * (iii)the Input Service Distributors whose principal place of business is in the district mentioned in column (3) of the above said Table, of the State as mentioned in column (art

(2) of the said Table, who have furnished, electronically through the common portal, return in FORM GSTR-6 of the Delhi Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019;

(iv)the Input Service Distributors whose principal place of business is in the State of Jammu and Kashmir, who have furnished, electronically through the common portal, return in FORM GSTR-6 of the Delhi Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019.

Table SL. Name of Name of District No. State t, Bihar Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar, Supaul, Darbhanga, Muzaffarpur, Saharsa, Katihar, Purnia, West Champaran.

2. Gujarat Vadodara.

3 Karnataka | Bagalkot, Bellari, Belagavi, Chamarajanagar, Chikkamagalur, Dakshina Kannada, Davanagere, Dharwad, Gadag, Hassan, Haveri, Kalaburagi, Kodagu, Koppal, Mandya, Mysuru, Raichur, Shivamogga, Udupi, Uttara Kannada, Vijayapura, Yadgir.

4, Kerala Idukki, Malappuram, Wayanad, Kozhikode.

5. | Maharashtra | Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar.

6. Odisha Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri, Rayagada, Nawarangpur.

a Uttarakhand | Uttarkashi and Chamoli

2. This notification shall come into force on the 31" August, 2019, By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, Rhy (A.K. Singh) Copy forwarded for information to:- L.

Zs wy The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi The Secretary (GAD), Government of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. The Additional Secretary to the Hon’ble Chief Minister, Government 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 P.A. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.

The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, IP. Estate, New Delhi.

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WW, (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.

Other instruments under the same Act

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