6499 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
fnYyh] 31 fnlEcj] 2020
-I
-
-IV
.
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सं. 296] ᳰद᭨ली, बृह᭭ पितवार, ᳰदस᭥ बर 31, 2020/पौष 10, 1942 [रा.रा.रा.ᭃे.ᳰद. सं. 253
No. 296] DELHI, THURSDAY, DECEMBER 31, 2020/PAUSHA 10, 1942 [N. C. T. D. No. 253
भारतसरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-01012021-224083
SG-DL-E-01012021-224083
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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çfr'kr] vkSj mlds ckn 30
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[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
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FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 31st December, 2020
No. 51/2020-State Tax
No. F. 3(69)/Fin(Rev-I)/2020-21/DS-IV/268.— 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) 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 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. No.F3(14)/Fin(Rev-I)/2017-18/DS-VI/358, dated the 30th June, 2017, namely:–
In the said notification, in the first paragraph, for the first proviso, the following proviso shall be substituted,
namely:–
“Provided that the rate of interest per annum shall be as specified in column (3) of the Table given below for
the period mentioned therein, 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, namely:-
TABLE
S.
No.
(1)
Class of registered persons
(2)
Rate of interest
(3)
Tax period
(4)
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 till
24th day of June, 2020
February, 2020,
March
2020,
April, 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
Nil till the 30th day of June, 2020,
and 9 per cent thereafter till the
30th day of September, 2020
February, 2020
Nil till the 3rd day of July, 2020,
and 9 per cent thereafter till the
30th day of September, 2020
March, 2020
Nil till the 6th day of July, 2020,
and 9 per cent thereafter till the
30th day of September, 2020
April, 2020
Nil till the 12th day of September,
2020, and 9 per cent thereafter till
the 30th day of September, 2020
May, 2020
Nil till the 23rd day of September,
2020, and 9 per cent thereafter till
the 30th day of September, 2020
June, 2020
Nil
till the
27th day of
September, 2020, and 9 per cent
thereafter till the 30th day of
September, 2020
July, 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
Nil till the 30th day of June, 2020,
and 9 per cent thereafter till the
30th day of September, 2020
February, 2020
Nil till the 5th day of July, 2020,
and 9 per cent thereafter till the
30th day of September, 2020
March, 2020
Nil till the 9th day of July, 2020,
April, 2020
4
DELHI GAZETTE : EXTRAORDINARY
PART IV]
Odisha or the Union territories of Jammu and
Kashmir, Ladakh, Chandigarh and Delhi
and 9 per cent thereafter till the
30th day of September, 2020
Nil till the 15th day of September,
2020, and 9 per cent thereafter till
the 30th day of September, 2020
May, 2020
Nil till the 25th day of September,
2020, and 9 per cent thereafter till
the 30th day of September, 2020
June, 2020
Nil
till the
29th day of
September, 2020, and 9 per cent
thereafter till the 30th day of
September, 2020
July, 2020.”.
2. This notification shall come into force from the 24th day of June, 2020.
By Order and in the Name of the Government of
National Capital Territory of Delhi,
MANOJ KUMAR, Dy. Secy. -IV (Finance)
Note: The principal notification No.13/2017 – State Tax, dated the 30th June,2017, published in the Gazette of Delhi,
Extraordinary, Part IV, vide No. No.F3( 14 )/Fin(Rev-I)/2017-18/DS-VI/358, dated the 30th June,2017 and
was last amended vide notification number 31/2020 – State Tax, dated the 27/10/2020, published in the
Gazette of Delhi, Extraordinary, Part IV, vide No. No. F3(54)/Fin(Rev-I)/2020-21/DS-IV/132, dated the
27/10/2020.
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: 2021.01.01
21:31:27 +05'30'