This notification, No. 4/12018-State Tax No. F.3(18)/Fin./Rev-I/2019-20/DSVI/385, issued by the Government of the National Capital Territory of Delhi, Department of Finance (Revenue-I), and dated September 2nd, 2019, announces a waiver of late fees under Section 47 of the Delhi Goods and Services Tax Act, 2017. This waiver, enacted under the powers conferred by Section 128 of the same Act, applies to specific classes of taxpayers.
Specifically, the waiver applies to:
1. Registered persons whose GSTR-3B returns for October 2017 were submitted but not filed on the common portal after generating an Application Reference Number (ARN).
2. Registered persons who filed GSTR-4 returns for the period of October to December 2017 by the due date but were erroneously levied a late fee on the common portal.
3. Input Service Distributors (ISDs) who paid late fees for filing or submitting GSTR-6 returns for any tax period between January 1st, 2018, and January 23rd, 2018.
The notification takes effect retroactively from September 4th, 2018. The order is issued under the authority of the Lt. Governor of the National Capital Territory of Delhi, and signed by A.K. Singh, Dy. Secy. VI Finance.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory and metropolitan region in India.
Delhi Goods and Services Tax Act, 2017: A law enacted by the Legislative Assembly of Delhi relating to Goods and Services Tax.
Lt. Governor of National Capital Territory of Delhi: The Lieutenant Governor is the constitutional head of the National Capital Territory of Delhi.
Council: Refers to the Goods and Services Tax (GST) Council, a constitutional body responsible for making recommendations on GST-related matters.
FORM GSTR3B: A monthly self-declaration to be filed by registered taxpayers, summarizing details of outward supplies, input tax credit claimed, and tax payable.
Delhi Goods and Services Tax Rules, 2017: The rules and regulations governing the implementation of the Delhi Goods and Services Tax Act, 2017.
FORM GSTR4: A return form to be filed by taxpayers who have opted for the composition scheme under GST.
Input Service Distributors: An office of the supplier of goods or services or both that receives tax invoices issued under section 31 for the purposes of distributing the credit of central tax, State tax, integrated tax or Union territory tax paid on the said invoices to a supplier of goods or services or both having the same Permanent Account Number as that of the said office.
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PUBLISHED BY AUTHORITY
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No. 204] DELHI, TUESDAY, SEPTEMBER 3, 2019/BHADRA 12, 1941 [N.C.T.D. No. 171
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PART—IV
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GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत ((((ररररााााजजजज(cid:9)(cid:9)(cid:9)(cid:9)वववव----1111)))) ििििववववभभभभाााागगगग
अअअअििििधधधधससससचचूूचचूू ननननाााा
(cid:1)द(cid:3)ल ी, 2 िसत(cid:10)ब र, 2019
सससस..ंं..ंं 44441111////2222000011118888----रररराााा(cid:10)(cid:10)(cid:10)(cid:10)यय यय ककककरररर
सससस..ंं..ंंफफफफाााा.... 00003333((((11118888))))////ििििवववव(cid:13)(cid:13)(cid:13)(cid:13)((((ररररााााजजजज....----1111))))////2222000011119999----22220000//// डडडडीीीीएएएएसससस----VVVVIIII////333388885555....————रा(cid:14)ीय राजधानी (cid:19)े(cid:21) (cid:1)द(cid:3)ली के उपरा(cid:25)यपाल,(cid:1)द(cid:3)ली
माल और सेवा कर अिधिनयम, 2017 (2017 का 3) क(cid:28) धारा 128 (cid:29)ारा (cid:30)द(cid:31)त शि त य! का (cid:30)योग करते $ए, प&रषद क(cid:28)
िसफा&रश! पर, उ त अिधिनयम क(cid:28) धारा 47 के अधीन िन(cid:10)न िलिखत करदाता* के वग , (cid:29)ारा संद(cid:31)त िवलंब शु(cid:3)क का
अिध(cid:31) यजन करती ह:ै
(i) ऐसे रिज0 1ीकृत 2 यि त िज3 ह!ने (cid:1)द(cid:3)ली माल और सेवा कर िनयम, 2017 के (cid:15)(cid:15)(cid:15)(cid:15)(cid:16)(cid:16)(cid:16)(cid:16)पपपप जजजजीीीीएएएएससससटटटटीीीीआआआआरररर----3333खखखख म 6
अ तबू र, 2017 मास के िलए िववरणी (cid:30)0त तु क(cid:28) थी 8कत ु आवेदन संदभ , सं:य ाकं सृजन होने के प;च ात
सामा3 य पोट,ल पर फाइल नह> क(cid:28) थी।
(ii) ऐसे रिज0 1ीकृत 2 यि त िज3 ह!ने (cid:1)द(cid:3)ली माल और सेवा कर िनयम, 2017 के (cid:15)(cid:15)(cid:15)(cid:15)(cid:16)(cid:16)(cid:16)(cid:16)पपपप जजजजीीीीएएएएससससटटटटीीीीआआआआरररर----4444 म 6
अ तबू र, से (cid:1)दसबं र 2017 क(cid:28) अविध के िलए िनयत तारीख तक िववरणी फाइल क(cid:28) है 8कत ु सामा3य पोट,ल
पर गलती से िवलंब शु(cid:3) क उ?गहृ ीत $आ था।
4558 DG/2019 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
(iii) ऐसे इनपुट सेवा िवतरक िज3 ह!ने (cid:1)कसी कर अविध जो 1 जनवरी, 2018 और 23 जनवरी, 2018 के मBय
थी, (cid:1)द(cid:3)ली माल और सेवा कर िनयम, 2017 के (cid:15)(cid:15)(cid:15)(cid:15)(cid:16)(cid:16)(cid:16)(cid:16)पपपप जजजजीीीीएएएएससससटटटटीीीीआआआआरररर----6666 म 6 िववरणी फाइल करने या (cid:30)0त तु
करन े के िलए िवलंब शु(cid:3) क संद(cid:31) त (cid:1)कया ह।ै
2. यह अिधसूचना 04 िसतंबर, 2018 से (cid:30)वृ(cid:31)त $ए समझे जाएंग।े
रा(cid:14)ीय राजधानी (cid:19)े(cid:21) (cid:1)द(cid:3)ली के उपरा(cid:25)यपाल
के आदेश से तथा उनके नाम पर,
ए. के. Eसह, उप-सिचव-VI (िवF)
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 2nd September, 2019
No. 41/2018-State Tax
No. F.3(18)/Fin (Rev-I)/2019-20/ DS-VI/385.—In exercise of the powers conferred by section 128 of the
Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on the
recommendations of the Council, hereby waives the late fee paid under section 47 of the said Act, by the following
classes of taxpayers:-
(i) the registered persons whose return in FORM GSTR-3B of the Delhi Goods and Services Tax Rules,
2017 for the month of October, 2017, was submitted but not filed on the common portal, after generation
of the application reference number;
(ii) the registered persons who have filed the return in FORM GSTR-4 of the Delhi Goods and Services Tax
Rules, 2017 for the period October to December, 2017 by the due date but late fee was erroneously
levied on the common portal;
(iii) the Input Service Distributors who have paid the late fee for filing or submission of the return in FORM
GSTR-6 of the Delhi Goods and Services Tax Rules, 2017 for any tax period between the 1st day of
January, 2018 and the 23rd day of January, 2018.
2. This notification shall be deemed to have come into force with effect from the 04th day of September, 2018.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
A.K. SINGH, Dy. Secy.- VI (Finance)
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.