4701 DG/2020
(1)
रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
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असाधारण
EXTRAORDINARY
प्राजधकार से प्रकाजित
PUBLISHED BY AUTHORITY
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षेत्र दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
I
अजधसूचना
दिल्ली, 30 जसतम् बर, 2020
I
IV
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No. 200] DELHI, THURSDAY, OCTOBER 1, 2020/ASVINA 9, 1942 [N. C. T. D. No. 146
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-05102020-222252
SG-DL-E-05102020-222252
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 30th September, 2020
No. 32/2020– State Tax
No. F.3(48)/Fin.(Rev-I)/2020-21/DS-IV/ 105 .—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 amendment 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 the3rd
September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, videNo. No. F.3(36)/Fin.(Rev-I)/2019-
20/DS-VI/ 399, dated the 3rd September, 2019, 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 shall stand waived for the tax period 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 fail to furnish the returns in FORM GSTR-3B by the due date, but
furnishes the said return according to the condition mentioned in the corresponding entry in column (4) of the said
ssTable, namely:--.
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
TABLE
S. No.
(1)
Class of registered persons
(2)
Tax period
(3)
Condition
(4)
1.
Taxpayers having an aggregate turnover
of more than rupees 5 crores in the
preceding financial year
February, 2020, March,
2020 and April, 2020
If return in FORM GSTR-3B is
furnished on or before the 24th day
of June, 2020
2
Taxpayers having an aggregate turnover
of more than rupees 1.5 crores and up to
rupees five crores in the preceding
financial year
February,
2020
and
March, 2020
If return in FORM GSTR-3B is
furnished on or before the 29th day
of June, 2020
April, 2020
If return in FORM GSTR-3B is
furnished on or before the 30th day
of June, 2020
3.
Taxpayers having an aggregate turnover
of up to rupees 1.5 crores in the
preceding financial year
February, 2020
If return in FORM GSTR-3B is
furnished on or before the 30th day
of June, 2020
March, 2020
If return in FORM GSTR-3B is
furnished on or before the 3rd day of
July, 2020
April, 2020
If return in FORM GSTR-3B is
furnished on or before the 6th day of
July, 2020.”.
2. This notification shall come into force with effect from the 20th day of March, 2020.
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
MANOJ KUMAR, Dy. Secy. IV (Finance)
Note: The principal notification number 76/2018 – State Tax, dated the 3rd September, 2019, published in the
Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(36)/Fin.(Rev-I)/2019-20/DS-VI/ 399, dated the
3rd September, 2019.
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: 2020.10.05 22:50:17 +05'30'