6243 DG/2020
(1)
रिज᭭ᮝी सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
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असाधारण
EXTRAORDINARY
ᮧािधकार से ᮧकािशत
PUBLISHED BY AUTHORITY
भाग IV
PART IV
रा᳦ीय राजधानी रा᭔य ᭃेᮢ ᳰद᭨ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
I
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सं. 275] ᳰद᭨ली, सोमवार, ᳰदस᭥ बर 21, 2020/अᮕहायण 30, 1942 [रा.रा.रा.ᭃे.ᳰद. सं. 230
No. 275] DELHI, MONDAY, DECEMBER 21, 2020/AGRAHAYANA 30, 1942 [N. C. T. D. No. 230
भारतसरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-23122020-223864
SG-DL-E-23122020-223864
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 21st December, 2020
No. 53/2020–State Tax
No. F. 3(66 )/Fin(Rev-I)/2020-21/DS-IV/238.—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 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-I), 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, for the fourth proviso, the following proviso shall be substituted, 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 fail to furnish the details of outward supplies for the months
or quarter mentioned in column (2) of the Table belowin FORM GSTR-1 by the due date, but
furnishes the said details on or before the dates mentioned in column (3) of the said Table:—
TABLE
Sl. No.
(1)
Month/ Quarter
(2)
Dates
(3)
1.
March, 2020
10th day of July, 2020
2.
April, 2020
24th day of July, 2020
3.
May, 2020
28th day of July, 2020
1
ekpZ] 2020
tqykbZ] 2020 dk 10oka fnu
2
vizSy] 2020
tqykbZ] 2020 dk 24oka fnu
3
ebZ] 2020
tqykbZ] 2020 dk 28oka fnu
4
twu] 2020
vxLr] 2020 dk 5oka fnu
5
tuojh ls ekpZ] 2020
tqykbZ] 2020 dk 17oka fnu
6
vizSy ls twu] 2020
vxLr] 2020 dk 3oka fnu^^
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
4.
June, 2020
05th day of August, 2020
5.
January to March, 2020
17th day of July, 2020
6.
April to June, 2020
03rd day of August, 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. 4/2018–State Tax, dated the 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 last amended by notification No. 33/2020-State Tax, dated
30th September, 2020, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F. 3 (40)/Fin
(Rev-I)/2020-21/DS-VI/106, dated 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: 2020.12.23 09:10:29
+05'30'