5656 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
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सं. 254] दिल्ली, बृहस्ट् पजतवार, नवम् बर 19, 2020/कार्ततक 28, 1942 [रा.रा.रा.क्षे.दि. सं. 202
No. 254] DELHI, THURSDAY, NOVEMBER 19, 2020/KARTIKA 28, 1942 [N. C. T. D. No. 202
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-24112020-223286
SG-DL-E-24112020-223286
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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[PART IV
DELHI GAZETTE : EXTRAORDINARY
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FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 19th November, 2020
No. 52/2020- State Tax
No. F. 3(59)/Fin(Rev-I)/2020-21/DS-IV/164.—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 further amendments 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 the
3rd September, 2019, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (36)/Fin (Rev-I)/2019-
20/DS-VI/399, dated the 3rd September, 2019, namely:–
In the said notification,-
(i) in the third proviso, for the Table, the following Table shall be substituted, namely: –
“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 up to rupees 5 crores in the preceding
financial year, whose principal place of
business is in the States of Chhattisgarh,
Madhya Pradesh, Gujarat, Maharashtra,
Karnataka, Goa, Kerala, Tamil Nadu,
Telangana or Andhra Pradesh or the
Union territories of Daman and Diu and
Dadra and Nagar Haveli, Puducherry,
Andaman and Nicobar Islands and
Lakshadweep
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
May, 2020
If return in FORM GSTR-3B is
furnished on or before the 12th day of
September, 2020
June, 2020
If return in FORM GSTR-3B is
furnished on or before the 23rd day of
September, 2020
July, 2020
If return in FORM GSTR-3B is
furnished on or before the 27th day of
September, 2020
3.
Taxpayers having an aggregate turnover
of up to rupees 5 crores in the preceding
financial year, whose principal place of
business is in the States of Himachal
Pradesh, Punjab, Uttarakhand, Haryana,
Rajasthan, Uttar Pradesh, Bihar, Sikkim,
Arunachal Pradesh, Nagaland, Manipur,
Mizoram,
Tripura,
Meghalaya,
Assam,West
Bengal,
Jharkhand
or
Odisha or the Union territories of Jammu
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 5th day of
July, 2020
April, 2020
If return in FORM GSTR-3B is
furnished on or before the 9th day of
4
DELHI GAZETTE : EXTRAORDINARY
PART IV]
and Kashmir, Ladakh, Chandigarh and
Delhi
July, 2020
May, 2020
If return in FORM GSTR-3B is
furnished on or before the 15th day of
September, 2020
June, 2020
If return in FORM GSTR-3B is
furnished on or before the 25th day of
September, 2020
July, 2020
If return in FORM GSTR-3B is
furnished on or before the 29th day of
September, 2020
(ii) after the third proviso, the following provisos shall be inserted, namely: –
“Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall
stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to
furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes
the said return between the period from 01st day of July, 2020 to 30th day of September, 2020:
Provided also that where the total amount of state tax payable in the said return is nil, the total amount of late
fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed
to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but
furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020.”.
2. This notification shall come into force with effect from 24th June, 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 No. 76/2018– State Tax, dated the 3rd September, 2019, was published in the Delhi
Gazette, Extraordinary, Part IV, vide No. F.3 (36)/Fin (Rev-I)/2019-20/DS-VI/399, dated the 3rd September,
2019 and was last amended vide notification number 32/2020 – State Tax, dated the 30th September, 2020,
published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (48)/Fin (Rev-I)/2020-21/DS-IV/105,
dated the 30th September, 2020.
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: 2020.11.24 19:35:36 +05'30'