Executive Summary:
This notification concerns amendments to the Delhi Goods and Services Tax Act, 2017. It provides a waiver of late fees for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for the months/quarters from July 2017 to November 2019 by the due date, but furnished the details between December 19, 2019, and January 10, 2020. This notification is effective from December 19, 2019.
Key Points / Main Content:
Amendment to Notification 4/2018-State Tax:
* A proviso is inserted into Notification No. 4/2018-State Tax, dated February 23, 2018.
Late Fee Waiver:
* Late fees payable under Section 47 of the Delhi Goods and Services Tax Act, 2017 are waived.
* The waiver applies to registered persons who failed to furnish FORM GSTR-1 details for July 2017 to November 2019 by the due date.
* The waiver is conditional on furnishing the GSTR-1 details between December 19, 2019, and January 10, 2020.
Effective Date:
* The notification is effective from December 19, 2019.
Impact Analysis:
Registered Persons:
Impact: Registered persons who filed their GSTR-1 details between December 19, 2019, and January 10, 2020, for the period of July 2017 to November 2019, will not be charged late fees.
Action Required: No action is required if GSTR-1 was filed within the specified period.
Tax Authorities:
Impact: The tax authorities are required to implement the late fee waiver for eligible registered persons.
Action Required: Ensure compliance with the notification and update systems to reflect the late fee waiver.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: A tax law enacted in Delhi, India, in 2017.
National Capital Territory of Delhi: A Union Territory and city in India. The policy is issued by the government of this territory.
Lt. Governor of the National Capital Territory of Delhi: The executive head of the National Capital Territory of Delhi.
GST Council: A constitutional body responsible for making recommendations on issues related to Goods and Services Tax in India.
FORM GSTR-1: A monthly/quarterly return that needs to be filed by all registered persons under GST, containing details of outward supplies.
Section 47 of the Delhi Goods and Services Tax Act, 2017: Section pertaining to late fees under the Delhi Goods and Services Tax Act, 2017.
New Delhi, Delhi: Location of the Dte. of Printing at Government of India Press and Controller of Publications.
Sunil Sehgal: Deputy Secretary IV, Finance Department, National Capital Territory of Delhi.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सर कार
GOVERNMENT OF INDIA
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असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
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No. 167] DELHI, WEDNESDAY, AUGUST 26, 2020/BHADRA 4, 1942 [N. C. T. D. No. 110
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 26th August, 2020
No. 74/2019–State Tax
No. F.3 (30)/Fin (Rev-I)/2020-21/DS-IV/56.—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 the National Capital Territory of Delhi, on
the recommendations of the Council, hereby makes the following further amendment in the notification of the
Government of National Capital Territory of Delhi in the Department of Finance(Revenue-1) No. 4/2018– State Tax,
dated the 23rd February, 2018, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (86)/Fin
(Rev-I)/2017-18/DS-VI/92, dated the 23rd February, 2018, namely:–
In the said notification, after the second proviso, the following proviso shall be inserted, namely:–
“Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the
registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the
months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM
GSTR-1 between the period from 19th December, 2019 to 10th January, 2020.”.
2. This notification shall be deemed to have come into force with effect from the 19th day of December, 2019.
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
SUNIL SEHGAL, Dy. Secy. IV (Finance)
Note: The principal notification No. 4/2018-State Tax, dated 23rd February, 2018 was published in the Delhi
Gazette, Extraordinary, Part IV, vide No. F.3 (86)/Fin (Rev-I)/2017-18/DS-VI/92, dated the 23rd February, 2018,and
was subsequently amended by notification No. 75/2018-State Tax, dated the 12th September, 2019, published in the
Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (49)/Fin (Rev-I)/2019-20/DS-VI/419, dated the 12th September,
2019.
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.