Booby 7 oo 1) 92210 (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) : (27Ef AC! (to FF" eee “Aoft- DOVO C~ loo B629ICGLT 02/1) /QoRe GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-I) DEPARTMENT DELHI SACHIVALAYA, LP. ESTATE: NEW DELHI-110 002 No.F3(54)/Fin(Rev-1)/2020-21/DS-IV// 9-2 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 subsection (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 0 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 ReCPL ur ( UY — oN vg ) Gs th (Vy. Poona ws | by 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 GSTR-3B iS 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, Nu Sa? | ae j Kumar) Dy. Secretary [V (Finance) No.F3(54)/ Fin(Rev-1)/2020-21/DS-IV/ A¥=2 Dated: CU Lope?
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, N_ w Delhi .
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, De!hi Sachivalaya, I.P Estate, New 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.
10 Vebsite. x bs oe Il. Guard File, WA \Y a Nh We CaN (Manoj Kumar) Dy. Secretary [V (Finance) 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.
a (cect wera sea, SB APT aR A were) wea wari as frost UHR frat @rorea—1) fer, fect ufearera, ang. ti. geez, ad feeet—110002.
fester: f/ 12/0 WRT. 3(64) / Mea(ererea—1) / 2020-21 / SA-1V / A Pag STERTEAT GAT 31 /2020-RTSY HX WT, 364) /fraRrera—-1) 2020-21/8e-iv/ - feed Wa ate Bar oferrre, 2017 (2017 &T os)(fSR gs wear ga aff 4 wen off wer wear 8) aH ear 50 o) SuERT 9) @ wer ued emer 1g aR wen weet wr war aee By, wsha werent aa fee wmreae, owe a fore ox wea woe aa fot & fa ent QoRa-1) 1 ofiyert ew 13/2017-sey ay, feat 30/06/2017, Ry vt wr 3(14) / fra aea— I) /2017-18 /Swa_-vi /358 GB aed eel B wares sree B an LV, 4 weer fere sr en, ¥ freee deters ore @ orerfee— om oye 1a RR ge s oe Pafeted vege sieenfter fro orem, srefa Re SAG red aathal a at & fer, wit at fren afer & ety (2) ¥ AfSee fey mez ak fore) mem vigudeir-sw 4 awl weg wear afta & afar a) eat (4) 3 cee wife F fifere ae oral at ot facet at fred atte dn, ta oe d ya We, Wea Fel wed 8, cea wy (6) A cee ofeft F wedfted od BS ache ve free) sega eed 8, tu off af eno wt ex, war (3) ¥ ceort vf a Ate !
i Prafaredr ee g afore | Modo | Goad akpal ar | eqn oT ax oR arafey wo | 1) 3 2) (4) (5) 2 1 erate forrar ydact | Fad ark @ | wea, 2020, | ufe meg oileadiane— Pt at 4 wear} ae use dae] ard, 2020 six] se 4 faawit 24 up, < ats ante wry S| fer & fare eper | ater, 2020 2020 U wae vee fern By wire, = - Sea | wey Hl viral B | ae 9 wfagre | 7 pearl ferent | gpg way), 2020 aie | afe meg ovine qeadt fairs ay # ard, 2020 aq 4 faa 29 WF, wa sma 1.5 ave . 2020 Uf Gea Ee wTT G afte eB Wed Ht wed zB cet 5 ars wr | yey aitet, 2020 ufe trey uflveadiaie— | ah Bl se 4 faaxoiy 30 of, 2020 U wT yee | ere foraeT | BRT THYENY, 2020 are eT ada fala af 4 vivEdianR—-sey FH |_| ee omet 1s ate] foaxcit 30 WA, 2020 | é | lie Ib Ineo) DEYLOK fy Ai THR 2 IOAIBIME Kehinls gb [JbO2| DAD w BSE /TA-INIS /81—L10% /([ —bain Dbl (eg ith ipl “ZL0%/ 90/08 abibd| (Be) Al—bRya bo (Ald In| Ltt) ee es NES re Cole eo” Be opOIA—ZLOZ/EL ibbRBie Wh in [Sle Sie LL | 2r ap “OL |! >I fe pllbijis 22) Aba [eod| ep {biinls PISIA ‘plebbilbl hab| & bel x hak 6 [Yoee “PRlbRIE IbIsh IKE blab] a9) '6Z ‘bye Usb &p ght 'b Ib °g [Yeee) Ble “pilbb|bs [Bob] ‘AlN [00D] lp [bisioIs USI ‘(gie) PRI L apie 2 | Pee} sb ‘pPibk|r [Jo ALPALS [893] 8 [bIBIOIA RUSIN ‘pis Lf t bl ‘9 | ) | ay Bb idlbk YPd2] “AWEALY DOD! EW [blBISIN PUGIA ‘bj BbNDIIe @ Uebbak ieilellly °¢ | Poe} Se “VAN [h'Blle ‘Lbi, Alhlko ‘do! ‘deb pain ‘DpBii 9 [Peal Sb “PP lbRJin YOR! ‘Alebala add) Eby [Laliginiy RUPSIA ‘Inlte| Del ‘bRlin ‘¢ | felelBloK ft loALII Me Ae dillt china Uoa) 2 BMD \b lolie Daj Qjk PADIS wh [eb Yoom) 3 RE IpRI [OOS] ‘Alea [ood] KIB [bl INIA USA ‘beli| bINUBS BelbIES ‘bik Ub °Z Hoe) “RBIbRI Dibholah® ‘bij bli ob [J99)) ‘iholAhS fable “L Daltile BE [Bbiele wbpabtio bd fella jp DPE! thy bilo|D/K ORS Ot fb.g= 4? |b» b | OE/ / M-BAS / e020 / (Iban) 2 /(PS)E “Leaks (Bb) AI-bRjk ha (Aled Jo|Ls44) j Lee = or eyed vn phe ee oo aN “Sh hu PLO [Dp Leb lie gp bIhRolAh® eb OO] KiB [biBINIA BUSI | Uel@ Tu bb 020% pik 0 IbbYvplie 8h -z L 8 [DLN |b PBK P8h BAO Ib 020% ‘BLOI) 9 UnAbbI b BRE—ALSL DENALI hea ble S Pls [ee bBaK 8h BRE Ip 0207 ‘Bien € [nappy & BAC—ALOL PA ALIN beak Pi 0202 ‘Pll reales @ {pls |p bBaAK 28h RIAD |b IB ®b pha OZ0Z ‘KIe hole