waives the late fee paid under section 47 of the DGST Act

Notification, 2019

Q: What is the waives the late fee paid under section 47 of the DGST Act made under?

It states that it was made under section 47 of the Delhi Goods and Services Tax Act, section 128 of the Delhi Goods and Services Tax Act.

Q: Where can I read the waives the late fee paid under section 47 of the DGST Act?

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 waives the late fee paid under section 47 of the DGST Act made?

It is recorded under the year 2019.

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

Kind Notification Year 2019 Jurisdiction Delhi Text 2,466 characters

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

Source document (PDF, 407 KB)

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.

680880 [6M7 0? /0?/l‘i 9M (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) i
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
i Notification No. 41/2018 — State Tax
No. F.3 (18)/Fin (Rev-I)/2019~20/- 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 waives the late fee paid under section 47 of the said Act, by the following classes of taxpayers:-
(i) the registered persons whose return in FORM GSTR-3B of the Delhi Goods and Services Tax Rules, 2017 for the month of October, 2017, was submitted but not filed on the common portal, after generation of the application reference number;
(ii) the registered persons who have filed the return in FORM GSTR-4 of the Delhi Goods and Services Tax Rules, 2017 for the period October to December, 2017 by the due date but late fee was erroneously levied on the common portal;
(iii) the Input Service Distributors who have paid the late fee for filing or submission of the return in FORM GSTR—6 of the Delhi Goods and Services Tax Rules, 2017 for any tax period between the ISI day ofJanuary, 2018 and the 23rd day ofJanuary, 2018.
2. This notification shall be deemed to have come into force with effect fromithe 04‘h day of September, 2018.
By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, Prill’l W /@ (A.K. Singh) gag/f Copy forwarded for information to:- The Addli Chief Secretary (Finance), Government of NCT of Delhi. Delhi Sachivalaya, Delhi The Principal 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 Principal Secretary to the Hon'ble Lieutenant Governor, Delhi The Additional Secretary to the Hon’ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, l.P Estate, New Delhi The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, l.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, l.P. Estate. New Delhi. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, l.P. Estate, New Delhi OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi.
Guard File.
Website.
W (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

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recorded by India Code; the text, where shown, is what its own document carried. This page is not a substitute for legal advice.