(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) _ GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT DELHI SACHIVALAYA, LP. ESTATE: NEW DELHI-110002 Notification No. 18/2021-— State Tax Dated: The 23" November,2021 No. F.3(126)/Fin.(Exp-I)/2021-22/DS-I/ 32-S- In exercise of the powers conferred by subsection (1) of section 50 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) read with section 148 of the said Act, the Lieutenant Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Expenditure-IV), No. 13/2017 — State Tax, dated the 30% June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, published Vide No.
F.3(14)/Fin(Rev-1)/2017-18/DS-VI/358, dated the 30" June, 2017, namely:- In the said notification, in the first paragraph, in the first proviso,-
(i) for the words, letters and figure “required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax”, the words “liable to pay tax but fail to do so” shall be substituted;
(ii) in the Table, in column 4, in the heading, for .the words “Tax period”, the words “Month/Quarter” shall be substituted;
(iii) in the Table, for serial number 4, 5, 6 and 7, the following shall be substituted, namely:—
(1) (2) “4. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year
(4) March, 2021, April, 2021 and May, 2021
(3) 9 per cent for the first 15 days from the due date and 18 per cent thereafter
5. Taxpayers having an/| Nil for the first 15 days from | March, aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 the due date, 9 per cent for the next 45 days, and 18 per cent thereafter 2021 Nil for the first 15 days from the due date, 9 per cent for the next 30 days, and 18 per cent thereafter April, 2021 Nil for the first 15 days from the due date, 9 per cent for the May, 2021 next 15 days, and 18 per cent thereafter Taxpayers having an/| Nil for the first 15 days from | March, aggregate turnover of up to | the due date, 9 per cent for the | 2021 rupees 5 crores in the | next 45 days, and 18 per cent preceding financial year | thereafter who are liable to furnish | Nil for the first 15 days from | April, 2021 the return as specified | the due date, 9 per cent for the under proviso to sub- | next 30 days, and 18 per cent section (1) of section 39 thereafter Nil for the first 15 days from | May, 2021 the due date, 9 per cent for the next 15 days, and 18 per cent thereafter Taxpayers who are liable | Nil for the first 15 days from | Quarter to furnish the return as | the due date, 9 per cent for the | ending specified under sub-section | next 45 days, and 18 per cent | March,
(2) of section 39 thereafter 2021”.
2. This notification shall be deemed to have come into force with effect fromthel 8” day of May, 2021.
No. F.3 (126)/Fin (Exp-1)/2021-22/DS-I/ 32 ~ By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, oo (Ravinder Kumar) Dy. Secretary-I (Finance) Dated: The 23"! November,2021 Copy forwarded for information to:-
1.
2.
The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi.
The Additional Chief 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 Delhi, Delhi Sachivalaya, L.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, IP.
Estate, New Delhi .
Joint Director, State Resources Division, Finance Department, Govt of NCT of Delhi, Delhi Secretariat, New Delhi. :
9. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.
10. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New elhi.
LY. Website.
12. Guard File. LE (Ravinder Kumar) Dy. Secretary-I (Finance) Note: The principal notification number 13/2017 — State Tax, dated the 30" June, 2017, was published in the Gazette of Delhi, Extraordinary, Part IV, published Vide No.
F.3(14)/Fin(Rev-1)/2017-18/DS-VI/358, dated the 30" June, 2017 and was last amended vide notification number 08/2021 —State Tax, dated the 17% November,2021, published in the Gazette of Delhi, Extraordinary, Part IV, published Vide No. F.3(112)/Fin.(Exp-I)/2021- 22/DS-1/310 , dated the 17" November,2021.