C-lys 2568 [Ces \4ae] ACT T [Pole fei L&]i1/txro AY-ll- Zeze (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) vey GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI eae FINANCE (REVENUE-I) DEPARTMENT ua se ‘ DELHI SACHIVALAYA, LP. ESTATE, NEW DELHI-110002 \\\e \ No.F3( 59 )/Fin(Rev-I)/2020-21/DS-IV/ VEG Dated: /% ee 1 / fo Notification No. 52/2020— State Tax No. F.3(59)/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) (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, hereby makes the following further amendments in the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Revenue-I), No. 76/2018— State Tax, dated the 3' September, 2019, published in the Delhi Gazette, Extraordinary, Part LV, vide No. F.3 (36)/Fin (Rev-I)/2019-20/DS-V1I/399, dated the 3° September, 2019, namely:— In the said notification,- ? \v AR \ (i) in the third proviso, for the Table, the following Table shall be substituted, namely: — ee) S iy “Table S. No. Class of registered persons Tax period Condition
(1) (2) (3) (4) Taxpayers having an aggregate | February, 2020, If return in FORM GSTR- turnover of more than rupees 5 | March, 2020 and | 3B is furnished on or before crores in the preceding financial | April, 2020 the 24" day of June, 2020 year Taxpayers having an aggregate | February, 2020 If return in FORM GSTR- turnover of up to rupees 5 crores 3B is furnished on or before in the preceding financial year, the 30" day of June, 2020 adwidst Jnehouge, Eof cof \a3\r| Me tanaen BO pe acd = Bao whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Karnataka, Goa, Gujarat, Maharashtra, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra = and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep March, 2020 If return in FORM GSTR- 3B is furnished on or before the 3" day of July, 2020 April, 2020 If return in FORM GSTR- 3B is furnished on or before the 6" day of July, 2020 May, 2020 If return in FORM GSTR- 3B is furnished on or before the 12" day of September, 2020 June, 2020 If return in FORM GSTR- 3B is furnished on or before the 23 day of September, 2020 July, 2020 If return in FORM GSTR- 3B is furnished on or before the 27" day of September, 2020 Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, February, 2020 If return in FORM GSTR- 3B is furnished on or before the 30" day of June, 2020 March, 2020 If return in FORM GSTR- 3B is furnished on or before the 5" day of July, 2020 April, 2020 If return in FORM GSTR- 3B is furnished on or before the 9" day of July, 2020 May, 2020 If return in FORM GSTR- 3B is furnished on or before the 15" day of September, Chandigarh and Dethi 2020 June, 2020 If return in FORM GSTR- 3B is furnished on or before the 25" day of ‘September, 2020 7 July, 2020 If return in FORM GSTR- 3B is furnished on or before the 29" day of September, 2020
(ii) after the third proviso, the following provisos shall be inserted, namely: — “Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to. furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01° day of July, 2020 to 30" day of September, 2020:
Provided also that where the total amount of state tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return fa FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01% day of July, 2020 to 30" day of September, 2020.”.
2. This notification shall come into force with effect from 24" June, 2020.
By order and in the name of the Lt. Governor of the National Capital aw cies A we ae Dy. Secretary IV (F inance) No.F3(59)/Fin(Rev-I)/2020-21/DS-IV/ / é 4 Dated: / YM Yo 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-IV (Extraordinary) in today’s date.
3. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, [.P. Estate, New elhi . a 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, [.P.
Estate, New Delhi
7. The Additional Secretary (Law), Govt: of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi
8. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, - Delhi.
9, OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. |
10. Website. Meir
11. Guard File. \W | (Manoj Kumar) Dy. Secretary IV (Finance) Note: The principal notification No. 76/2018— State Tax, dated the 3" September, 2019, was published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (36)/Fin (Rev-[)/2019- 20/DS-V1/399, dated the 3"! September, 2019 and was last amended vide notification number 32/2020 — State Tax, dated the 30 September, 2020, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (48)/Fin (Rev-1/2020-21/DS-IV/105, dated the 30" September, 2020.
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