5225 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
fnYyh] 27 vDrwcj] 2020
I
IV
.— fnYyh eky vkSj lsok dj vf/kfu;e] 2017
¼2017 dk 03½ ¼ftls blds i'pkr bl vf/klwpuk esa mä vf/kfu;e dgk x;k gS½ dh /kkjk 50 dh mi/kkjk ¼1½ ds lkFk
ifBr /kkjk 148 }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] jk’Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] ifj"kn dh flQkfj'kksa
ij] jk’Vªh; jkt/kkuh {ks= fnYyh ds foÙk foHkkx ¼jktLo&I½ dh vf/klwpuk la 13@2017&jkT; dj] fnukad 30@06@2017]
ftls la- Qk- 3¼14½@foÙk ¼jktLo& I ½@2017&18@Mh,l&VI@358 ds rgr fnYyh ds jkti= vlk/kkj.k ds Hkkx& IV]
esa çdkf'kr fd;k x;k Fkk] esa fuEufyf[kr la'kks/ku djrs gS] vFkkZr~%—
mä vf/klwpuk ds nwljs ijarqd ds ckn fuEufyf[kr ijUrqd var%LFkkfir fd;k tk,xk] vFkkZr~ %—
Þijarq mu iath—r O;fä;ksa ds oxZ ds fy,] tks dh fuEu rkfydk ds LraHk ¼2½ esa fufnZ"V fd, x, gSa vkSj ftudks
ç:i th,lVhvkj&3[k esa fooj.kh çLrqr djuk vfuok;Z gS] ysfdu tks LraHk ¼4½ esa rRLFkkuh çfof"V esa fufnZ"V dj vof/k
dh mä fooj.kh dks fu;r rkjh[k rd] ns; dj ds Hkqxrku ds lkFk] çLrqr ugha djrs gSa] ysfdu LraHk ¼5½ esa rRLFkkuh
çfof"V esa mYysf[kr 'krZ ds v/khu mä fooj.kh çLrqr djrs gSa] ns; çfr o"kZ C;kt dh nj] LraHk ¼3½ esa rRLFkkuh çfof"V esa
fufnZ"V fuEufyf[kr nj gSa %—
सं. 235] दिल्ली, मंगलवार, अक् तूबर 27, 2020/कार्तिक 5, 1942 [रा.रा.रा.क्षे.दि. सं. 183
No. 235] DELHI, TUESDAY, OCTOBER 27, 2020/KARTIKA 5, 1942 [N. C. T. D. No. 183
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-28102020-222781
SG-DL-E-28102020-222781
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
1
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jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns'k ls rFkk muds uke ij
eukst dqekj] mi lfpo&IV ¼foÙk½
ewy vf/klwpuk la 13@2017&jkT; dj] fnukad 30@06@2017] ftls la- Qk- 3¼14½@foÙk ¼jktLo& I½@
2017&18@Mh,l&VI@358 ds rgr fnYyh ds jkti= vlk/kkj.k ds Hkkx& IV, esa çdkf'kr fd;k x;k Fkk A
FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 27th October, 2020
No. 31/2020– State Tax
No. F. 3(54)/Fin.(Rev-I)/2020-21/DS-IV/132.—In exercise of the powers conferred by sub-section (1) of
section 50 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 notification of the Government of
National Capital Territory of Delhi, in the Department of Finance ( Revenue-I), No.13/2017- State Tax, dated the 30th
June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(14)/Fin.(Rev-I)/2017-18/DS-VI/
358, dated the 30th June, 2017, namely:—
In the said notification, in the first paragraph, the following provisos shall be inserted, namely:—
“Provided that, the rate of interest per annum shall be 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 are required
to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax for the months
mentioned in the corresponding entry in column (4) of the said Table by the due date, but furnish the said return
according to the condition mentioned in the corresponding entry in column (5) of the said Table, namely:—
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
TABLE
S.
No.
(1)
Class of registered persons
(2)
Rate of interest
(3)
Tax period
(4)
Condition
(5)
1.
Taxpayers having an aggregate
turnover of more than rupees 5
crores in the preceding financial
year
Nil for first 15 days
from the due date,
and
9
per
cent
thereafter
February, 2020,
March
2020,
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
Nil
February, 2020,
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
Nil
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 13/2017 – State Tax, dated the 30th June, 2017, published in the Gazette of
Delhi, Extraordinary, Part IV, vide No. F. 3(14)/Fin.(Rev-I)/2017-18/DS-VI/358, dated the 30th June, 2017.
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.
SURENDER
MAHADASAM
Digitally signed by SURENDER
MAHADASAM
Date: 2020.10.28 16:14:53 +05'30'