48 DG/2021
(1)
रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
xxxGIDHxxx
xxxGIDExxx
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] 4 tuojh] 2021
I
IV
.—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky]
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 128 ds lkFk ifBr /kkjk 148 }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] ifj"kn dh
flQkfj'kksa ij] jk"Vªh; jkt/kkuh {ks= fnYyh ds foÙk foHkkx ¼jktLo&I½ dh vf/klwpuk laŒ 76@2018&jkT; dj] 3
flrEcj] 2019] ftls la0 Qk0 03¼36½@foÙk ¼jktLo&I½@2019&20@Mh,l&IV@399] fnukad 3 flrEcj] 2019 ds
rgr fnYyh ds jkti=] vlk/kkj.k] ds Hkkx&IV esa çdkf'kr fd;k x;k Fkk] esa fuEufyf[kr vkSj la'kks/ku djrs gSa]
vFkkZr~ &
mä vf/klwpuk ds rhljs ijarqd ds ckn fuEufyf[kr ijarqdksa dks var% LFkkfir fd;k tk,xk] vFkkZr~&
Þijarq ;g Hkh fd mu jftLVªh—r O;fä;ksa ds oxZ ds fy,] tksfd mä ijarqd esa fufnZ"V rkfydk ds LraHk
¼2½ esa fufnZ"V fd, x, gS] tks mä rkfydk ds LraHk ¼3½ esa fufnZ"V dj vof/k ds fy, mä rkfydk ds LraHk ¼4½
सं. 4]
दिल्ली, मंगलवार, िनवरी 5, 2021/पौष 15, 1942
[रा.रा.रा.क्षे.दि. सं. 259
No. 4]
DELHI, TUESDAY, JANUARY 5, 2021/PAUSHA 15, 1942
[N. C. T. D. No. 259
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-06012021-224239
SG-DL-E-06012021-224239
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
esa mfYyf[kr 'krZ ds v/khu fooj.kh çLrqr ugha djrs gS] ysfdu mä fooj.kh dks flracj] 2020 ds 30osa fnu rd
çLrqr djrs gSa] mä vf/kfu;e dh /kkjk 47 ds çko/kkuksa ds v/khu ns; foyaHk Qhl dks nks lkS ipkl #i;s ls
vf/kd vf/kR;ä fd;k tkrk gS] vkSj mu djnkrkvksa ds fy, ns; foyaHk Qhl dks iwjh rjg ls vf/kR;ä fd;k
tkrk gS tgk¡ dqy ns; dsUæh; dj fd jkf'k 'kwU; gS%
ijarq ;g Hkh fd mu dj nkrkvksa ds fy, ftudk iwoZorhZ foÙkh; o"kZ esa dqy vkorZ 5 djksM+ #i;s ls
vf/kd gS] tksfd fu;r rkjh[k rd ebZ] 2020 ls tqykbZ] 2020 ekg ds fy, ç:i th,lVhvkj&3[k esa fooj.kh
çLrqr ugha djrs gSa] ysfdu mä fooj.kh dks flracj] 2020 ds 30osa fnu rd çLrqr djrs gSa] mä vf/kfu;e dh
/kkjk 47 ds çko/kkuksa ds v/khu ns; foyaHk Qhl dks nks lkS ipkl #i;s ls vf/kd vf/kR;ä fd;k tkrk gS] vkSj
mu djnkrkvksa ds fy, ns; foyaHk Qhl dks iwjh rjg ls vf/kR;ä fd;k tkrk gS tgk¡ dqy ns; jkT; dj fd
jkf'k 'kwU; gSAßA
2-
;g vf/klwpuk 25 twu 2020 ls çHkkoh gqbZ le>h tk,xh A
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 laŒ 76@2018&jkT; dj] fnukad 3 flrEcj] 2019] tks la0Qk0 03¼36½@foÙk
¼jktLo&I½@2019&20@Mh,l& IV@399] fnukad 3 flrEcj] 2019 ds rgr fnYyh ds jkti=] vlk/kkj.k]
ds Hkkx&IV esa çdkf'kr fd;k x;k Fkk vkSj ftldk vkf[kjh ckj la'kks/ku vf/klwpuk la- 52@2020&jkT;
dj] fnukad 19/11/2020 }kjk fd;k x;k Fkk] tks la0Qk0 03¼59 ½@foÙk ¼jktLo&I½@2020&21@Mh,l&
IV@164] fnukad 19/11/2020 ds rgr fnYyh ds jkti=] vlk/kkj.k] ds Hkkx&IV esa çdkf'kr fd;k x;k Fkk
FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 4th January, 2021
No. 57/2020- State Tax
No. F.3 (72)/Fin (Rev-I)/2020-21/DS- IV/10.—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 the National Capital Territory of Delhi, on the recommendations
of the Council, hereby makes the following further amendments in the notification of the Government of the 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 IVvide number F.3 (36)/Fin (Rev-I)/2019-
20/DS-VI/399, dated the 3rd September, 2019, namely:–
In the said notification, after the third proviso, the following provisos shall be inserted, namely: –
“Provided also that for the class of registered persons mentioned in column (2) of the Table of the above
proviso, who fail to furnish the returns for the tax period as specified in column (3) of the said Table, according to the
condition mentioned in the corresponding entry in column (4) of the said Table, but furnishes the said return till the
30thday of September, 2020, the total amount of late fee payable under section 47 of the said Act, shall stand waived
which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total
amount of state tax payable in the said return is nil:
Provided also that for the taxpayers having an aggregate turnover of more than rupees 5 crores in the
preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July,
2020, by the due date but furnish the said return till the 30th day of September, 2020, the total amount of late fee
under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall
stand fully waived for those taxpayers where the total amount of state tax payable in the said return is nil.”.
2. This notification shall be deemed to have come into effect from the 25th day of 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)
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
Note: The principal notification No. 76/2018-State Tax, dated the 3rd September, 2019 was published in the Delhi
Gazette, Extraordinary, Part IV vide number F.3 (36)/Fin (Rev-I)/2019-20/DS-VI/399, dated the
3rd September, 2019 and was last amended vide notification number 52/2020 – State Tax, dated the
19/11/2020, published in the Delhi Gazette, Extraordinary, Part IV vide number F3(59)/Fin (Rev-I)/2020-
21/DS- IV /164, dated the 19/11/ 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.
SURENDER
MAHADASAM
Digitally signed by SURENDER
MAHADASAM
Date: 2021.01.06 15:58:08 +05'30'