3377 DG/2025
(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, बृहस्ट्पजतवार, मई 22, 2025/ ज्येष्ठ 1, 1947
[रा.रा.रा.क्षे.दि. सं. 67
No. 161]
DELHI, THURSDAY, MAY 22, 2025/ JYAISHTHA 1, 1947
[N. C. T. D. No. 67
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-24052025-263331
SG-DL-E-24052025-263331
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 22nd May, 2025
No. 23/2024-State Tax
F. No. 3 (05)/Fin.(Exp-I)/2025-26/DS-I/446.—In exercise of the powers conferred by section 128 of the
Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereafter in this notification referred to as the said Act), and in
supersession of the notification of the Government of National Capital Territory of Delhi, in the Department of
Finance (Expenditure-I), No. 22/2021 – State Tax, dated the 18th November, 2021, published in the Gazette of Delhi,
Extraordinary, Part IV, vide number F3(118)/Fin(Exp-I)/2021-22/DS-I/317, dated the 18th November, 2021, except as
respects things done or omitted to be done before such supersession, the Lieutenant Governor of the National Capital
Territory of Delhi, on the recommendations of the Council, hereby waives the amount of late fee payable under
section 47 of the said Act by any registered person, required to deduct tax at source under the provisions of section 51
of the said Act, for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due
date, which is in excess of an amount of twenty-five rupees for every day during which such failure continues:
Provided that the total amount of late fee payable under section 47 of the said Act by such registered person
for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, shall stand
waived which is in excess of an amount of one thousand rupees:
Provided further that the total amount of late fee payable under section 47 of the said Act by the registered
person, who fails to furnish the return in FORM GSTR-7 for a month by the due date, where the total amount of State
Tax deducted at source in the said month is nil, shall stand waived.
2.
This notification shall come into force on the 1stday of November, 2024.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi
RAVINDER KUMAR, Jt. Secy. (Fin.)
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. GORAKHA NATH YADAVA
Digitally signed by GORAKHA NATH
YADAVA
Date: 2025.05.24 10:13:36 +05'30'