4372 DG/2025

(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

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.

.

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सं. 193]

दिल्ली, बुधवार, िुलाई 2, 2025/आषाढ़ 11, 1947

[रा.रा.रा.क्षे.दि. सं. 112

No. 193]

DELHI, WEDNESDAY, JULY 2, 2025/ASHADHA 11, 1947

[N. C. T. D. No. 112

भारत सरकार

GOVERNMENT OF INDIA

एस.जी.-डी.एल.-अ.-03072025-264344

SG-DL-E-03072025-264344

2

DELHI GAZETTE : EXTRAORDINARY

PART IV]

FINANCE (EXPENDITURE-I) DEPARTMENT

NOTIFICATION

Delhi, the 2nd July, 2025

No. 08/2025-State Tax

F. No. 3 (14)/Fin.(Exp-I)/2025-26/DS-I/625.—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 years 2017-18 or 2018-19 or 2019-20 or 2020-21 or 2021-22 or 2022-23, which is in excess of the late fee

payable under section 47 of the said Act upto the date of furnishing of FORM GSTR-9 for the said financial year, for

the class of registered persons, who were required to furnish reconciliation statement in FORM GSTR-9C along with

the annual return in FORM GSTR-9 for the said financial year but failed to furnish the same along with the said return

in FORM GSTR-9, and furnish the said statement in FORM GSTR-9C, subsequently on or before the

31^st March, 2025:

Provided that no refund of late fee already paid in respect of delayed furnishing of FORM GSTR-9C for the

said financial years shall be available.

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.

KUMER CHAND

MEENA

Digitally signed by KUMER CHAND

MEENA

Date: 2025.07.03 22:08:39 +05'30'