Government of The National Capital Territory of Delhi Gazette Notification — 30-Jun-2023

Executive Summary & Key Takeaways

What it means

This notification waives the late fee exceeding ₹500 for registered persons who failed to furnish the final return in FORM GSTR-10 by the due date but furnished it between April 1, 2023, and June 30, 2023.

Key Changes

The Lieutenant Governor of the National Capital Territory of Delhi waives the amount of late fee referred to in section 47 of the Delhi Goods and Services Tax Act, 2017.
The waiver applies to registered persons who failed to furnish the final return in FORM GSTR-10 by the due date.
The waiver is applicable only if the GSTR-10 return was furnished between April 1, 2023, and June 30, 2023.
The late fee waived is the amount exceeding ₹500.

Impact Analysis

Impact on Registered Persons

Businesses should review their late fee payments for GSTR-10 returns filed within the specified period and reconcile with the revised fee structure.

Impact on Government

The government needs to ensure proper implementation and communication of this waiver to all stakeholders.

Suggested Action Items

The Delhi GST department should issue clarifications and guidelines for the smooth implementation of this waiver.

Key Entities Referenced

Lieutenant Governor of National Capital Territory of Delhi: The authority issuing the notification under the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017. Delhi Goods and Services Tax Act, 2017: The legal framework under which the notification is issued. Section 128 provides the power to waive late fees. Section 47 of the Delhi Goods and Services Tax Act, 2017: Specifies the late fee provisions that are being partially waived by this notification. FORM GSTR-10: The form for furnishing the final return, for which the late fee waiver is applicable. Council: The notification is based on the recommendations of the Council.

रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA एएसस..जजीी..--डडीी..एएxललxx..G--अअID..H--00x11x00x 7722002233--224466992277 SSGG--DDLLxx--EExG--00ID11E00x77x22x00 2233--224466992277 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 204] दिल्ली, िक्रु वार, िनू 30, 2023/आषाढ़ 9, 1945 [रा.रा.रा.क्षे.दि. स.ं 120 No. 204] DELHI, FRIDAY, JUNE 30, 2023/ASHADHA 9, 1945 [N. C. T. D. No.120 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI foÙk ¼O;;&I½ foHkkx vf/klwpuk fnYyh] 30 twu] 2023 la[;k& 08@2023&jkT; dj Qk- la- 03¼05½@foÙk¼O;;&I½@2023&24@Mh,l&I@581.—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsokdj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 128 }kjk çnRr 'kfDr;ks a dk ç;kxs djr s gq,] ifj"kn dh flQkfj'kks a ij] jftLVªh—r O;fDr;ksa] tks fu;r rkjh[k rd ç:Ik th,lVhvkj&10 es a vfare fooj.kh çLrqr djus es a vlQy jgrs gS] fdarq ftUgksua s mDr fooj.kh 1 vçSy] 2023 ls 30 twu] 2023 rd dh vof/k ds e/; çLrqr dj nh gS] ds fy, vf/kfu;e dh /kkjk 47 es a fufnZ"V foyac Qhl dh jde dk 500 #i;s ls vkf/kD; es a vf/kR;tu djr s gSaA jk"Vªh; jkt/kkuh {k=s fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij] jfoUnz dqekj] mi lfpo ¼O;;& I½ 4155 DG/2023 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 30th June, 2023 No. 08/2023-State Tax F. No. 3 (05)/Fin.(Exp-I)/2023-24/DS-I/581.—In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), 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 Act, which is in excess of five hundred rupees for the registered persons who fail to furnish the final return in FORM GSTR-10 by the due date but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023. 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.

FORM GSTR