7770 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

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दिल्ली, िुक्रवार, दिसम्बर 15, 2023/अग्रहायण 24, 1945

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No. 367]

DELHI, FRIDAY, DECEMBER 15 2023/AGRAHAYANA 24, 1945

[N. C. T. D. No. 337

भारत सरकार

GOVERNMENT OF INDIA

एस.जी.-डी.एल.-अ.-16122023-250719

SG-DL-E-16122023-250719

2

DELHI GAZETTE : EXTRAORDINARY

PART IV]

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FINANCE (EXPENDITURE-I) DEPARTMENT

NOTIFICATION

Delhi, the 15th December,2023

No. 02/2023-State Tax

No. F. 3 (16)/Fin.(Exp-I)/2023-24/DS-I/1058.—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 makes the following further

amendments in this Government’s Notification No. 73/2017– State Tax, published in the Gazette of Delhi,

Extraordinary, Part IV, vide No.F.3(80)/Fin.(Rev-I)/2017/18/DS-VI/57, dated 31^st January, 2018, namely: —

In the said notification, after the fifth proviso, the following proviso shall be inserted, namely: —

“Provided also that the 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 where the total amount of central tax payable

in the said return is nil, for the registered persons who fail to furnish the return in FORM GSTR-4 for the quarters

from July, 2017 to March 2019 or for the Financial years from 2019-20 to 2021-22 by the due date but furnish the said

return between the period from the1^stday of April, 2023 to the 30^thday of June, 2023.”.

Note : The principal notification No. 73/2017– State Tax, published in the Gazette of Delhi, Extraordinary, Part IV,

vide No. F.3(80)/Fin.(Rev-I)/2017/18/DS-VI/57, dated 31st January, 2018 and was last amended, vide

notification number 12/2022 – State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, vide

No.F.3(31)/Fin.(Exp-I)/2022-23/DS-I/898, dated 17^th November, 2022.

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: 2023.12.16

16:36:49 +05'30'