In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act

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एस.जी.-डी.एल.-अ.-27082020-221366

SG-DL-E-27082020-221366

असाधारण

EXTRAORDINARY

प्राधिकार से प्रकाशित

PUBLISHED BY AUTHORITY

सं. 167] दिल्ली, बुधवार, अगस्त 26, 2020/भाद्र 4, 1942 [रा.रा.रा.क्षे.दि. सं. 110 No. 167] DELHI, WEDNESDAY, AUGUST 26, 2020/BHADRA 4, 1942 [N. C. T. D. No. 110

भाग IV PART IV

राष्ट्रीय राजधानी राज्य क्षेत्र दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI

वित्त (राजस्व-I) विभाग

अधिसूचना

दिल्ली, 26 अगस्त, 2020

सं. 74/2019-राज्य कर

सं.फा. 3(30)/वित्त(राजस्व-I)/2020-21/डी.एस. IV/56.—दिल्ली माल एवं सेवाकर अधिनियम, 2017 (2017 का 03) की धारा 128 द्वारा प्रदत्त शक्तियों का प्रयोग करते हुए राष्ट्रीय राजधानी क्षेत्र, दिल्ली के उपराज्यपाल, जीएसटी परिषद्‌ की सिफारिशों पर, दिल्ली के राजपत्र, असाधारण भाग-4 में सं.फा. 3(86)/वित्त(राजस्व-I)/2017-18/डी.एस. VI/92, तारीख 23/02/2018 द्वारा प्रकाशित, दिल्ली सरकार के वित्त विभाग (राजस्व- I) की अधिसूचना संख्यांक 4/2018 - राज्य कर, तारीख 23/02/2018, में निम्नलिखित और संशोधन करते हैं, अर्थात्‌ः-

उक्त अधिसूचना में, दूसरे परंतुक के पश्चात्‌, निम्नलिखित परंतुक अंतःस्थापित किया जाएगा, अर्थात्‌ :-

राष्ट्रीय राजधानी क्षेत्र दिल्ली के उपराज्यपाल

के आदेश से तथा उनके नाम पर

सुनील सहगल, उप सचिव- IV (वित्त) टिप्पणः मूल अधिसूचना संख्यांक 4/2018-राज्य कर, तारीख 23/02/2018, दिल्ली के राजपत्र, असाधारण भाग-4 में सं.फा. 3(86)/वित्त(राजस्व-I)/2017-18/डी.एस.VI/92, तारीख 23/02/2018 द्वारा प्रकाशित की गई थी और अंतिम संशोधन अधिसूचना सं. 75/2018-राज्य कर, तारीख 12/09/2019, जो दिल्ली के राजपत्र, असाधारण, भाग-4 में सं.फा.3(49)/वित्त (राजस्व- I)/2019-20/डी.एस. VI/419, तारीख 12/09/2019 द्वारा संशोधित की गई थी। FINANCE (REVENUE-I) DEPARTMENT

NOTIFICATION

Delhi, the 26th August, 2020

No. 74/2019–State Tax

No. F.3 (30)/Fin (Rev-I)/2020-21/DS-IV/56.—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 the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of National Capital Territory of Delhi in the Department of Finance(Revenue-1) No. 4/2018– State Tax, dated the 23rd February, 2018, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (86)/Fin (Rev-I)/2017-18/DS-VI/92, dated the 23rd February, 2018, namely:–

In the said notification, after the second proviso, the following proviso shall be inserted, namely:– "Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 10th January, 2020.".

2. This notification shall be deemed to have come into force with effect from the 19th day of December, 2019.

By Order and in the Name of the

Lt. Governor of the National Capital Territory of Delhi,

SUNIL SEHGAL, Dy. Secy. IV (Finance) Note: The principal notification No. 4/2018-State Tax, dated 23rd February, 2018 was published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (86)/Fin (Rev-I)/2017-18/DS-VI/92, dated the 23rd February, 2018,and was subsequently amended by notification No. 75/2018-State Tax, dated the 12th September, 2019, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (49)/Fin (Rev-I)/2019-20/DS-VI/419, dated the 12th September, 2019.

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