Delhi Goods and Services Tax Notification No. 67/2020- State Tax
No. F. 3(61)/Fin(Rev-I)/2020-21/DS- IV/165.—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 National Capital Territory of Delhi in the Department of Finance, Revenue-I, No. 73/2017– State Tax, dated the 30th January, 2018, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F. 3(80)/Fin.(Rev-I)/2017-18/DS-VI/57, dated the 30th January, 2018, namely :–
In the said notification: –
After the second proviso, the following proviso shall be inserted, namely: –
Provided also that 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 failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2019 by the due date but furnishes the said return between the period from 22nd day of September, 2020 to 31st day of October, 2020.
- This notification shall come into force from the 21st September, 2020.
