4221 DG/2023
(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
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I
I
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सं. 206]
दिल्ली, सोमवार, िुलाई 3, 2023/आषाढ़ 12, 1945
[रा.रा.रा.क्षे.दि. सं. 122
No. 206]
DELHI, MONDAY, JULY 3, 2023/ASHADHA 12, 1945
[N. C. T. D. No. 122
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-04072023-246990
SG-DL-E-04072023-246990
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
1-
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FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 3rd July, 2023
No. 07/2023-State Tax
F. No. 3 (06)/Fin.(Exp-I)/2023-24/DS-I/591.—In exercise of the powers conferred by section 128 of the
Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereinafter referred to as the said Act), the Lieutenant Governor
of National Capital Territory of Delhi, on the recommendations of the Council, hereby waives the amount of late fee
referred to in section 47 of the said Act in respect of the return to be furnished under section 44 of the said Act for the
financial year 2022-23 onwards, which is in excess of amount as specified in Column (3) of the Table below, for the
classes of registered persons mentioned in the corresponding entry in Column (2) of the Table below, who fails to
furnish the return by the due date, namely:—
TABLE
Serial
Number
Class of registered persons
Amount
(1)
(2)
(3)
1.
Registered persons having an aggregate turnover
of up to five crore rupees in the relevant financial
year.
Twenty-five rupees per day, subject to a
maximum of an amount calculated at 0.02 per
cent. of turnover in the State or Union territory.
2.
Registered persons having an aggregate turnover
of more than five crores rupees and up to twenty
crore rupees in the relevant financial year.
Fifty rupees per day, subject to a maximum of an
amount calculated at 0.02 per cent. of turnover in
the State or Union territory.
Provided that for the registered persons who fail to furnish the return under section 44 of the said Act by the
due date for any of the financial years 2017-18, 2018-19, 2019-20, 2020-21 or 2021-22, but furnish the said return
between the period from the 1st day of April, 2023 to the 30th day of June, 2023, the total amount of late fee under
section 47 of the said Act payable in respect of the said return, shall stand waived which is in excess of ten thousand
rupees.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
RAVINDER KUMAR, Dy. Secy. (Exp. I)
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: 2023.07.04 11:51:25 +05'30'