6405 DG /2019

(1)

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REGISTERED No. D.L.-33002/99

GOVERNMENT OF INDIA

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EXTRAORDINARY

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PUBLISHED BY AUTHORITY

la- 351]

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No. 351]

DELHI, FRIDAY, DECEMBER 13, 2019/AGRAHAYANA 22, 1941

[N.C.T.D. No. 326

Hkkx—IV

PART—IV

jk"Vªh; jktèkkuh jkT; {ks=k] fnYyh ljdkj

GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI

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la- 41@2019&jkT; dj

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dks ;k mlls igys izLrqr dj fn, gSa (

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ds LraHk ¼2½ esa ;Fkk&mfYyf[kr jkT; esa gS] ftUgksaus ekl tqykbZ] 2019 ds fy,] fnYyh eky vkSj lsok dj fu;e] 2017 ds

DELHI GAZETTE : EXTRAORDINARY

PART IV]

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jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky

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FINANCE (REVENUE-I) DEPARTMENT

NOTIFICATION

Delhi, the 12th December, 2019

No. 41/2019–State Tax

F. No. 3(88)/Fin.(Rev-I)/2019-20/DS-VI/615.—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 Table, 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 20th September, 2019;

(ii) the registered persons whose principal place of business is in the State of Jammu and Kashmir, having aggregate

turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, who have

[PART IV

DELHI GAZETTE : EXTRAORDINARY

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 20th September, 2019;

(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 (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.

No.

Name of

State

Name of District

(1)

(2)

(3)

Bihar

Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar, Supaul, Darbhanga,

Muzaffarpur, Saharsa, Katihar, Purnia, West Champaran.

Gujarat

Vadodara.

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.

Kerala

Idukki, Malappuram, Wayanad, Kozhikode.

Maharashtra

Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar.

Odisha

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

Uttarakhand

Uttarkashi and Chamoli

2. This notification shall come into force on the 31^st August, 2019.

By Order and in the Name of the Lt. Governor

of the National Capital Territory of Delhi,

A. K. SINGH, Dy. Secy.-VI (Finance)

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064

and Published by the Controller of Publications, Delhi-110054.

MANOJ

KUMAR

VERMA

Digitally signed

by MANOJ

KUMAR VERMA

Date: 2019.12.17

22:47:50 +05'30'