This notification, No. 7/32017State Tax No. F. 3(80)/Fin. (Rev-I)/2017-18/DSVI/57, issued by the Government of the National Capital Territory of Delhi, Department of Finance (Revenue-I), and dated January 31, 2018, concerns a waiver of late fees associated with filing FORM GSTR-4 under the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017).
The notification, issued under the authority of the Lt. Governor of Delhi, and based on the recommendations of the Council, waives the late fee exceeding ₹25 per day for registered persons who fail to furnish the GSTR-4 return by the due date.
A reduced late fee waiver is provided where the total state tax payable in the return is nil. In such cases, the late fee exceeding ₹10 per day is waived.
This notification is effective from December 29, 2017.
The notification was issued by A. K. Singh, Dy. Secy. VI Finance.
Key Entities Referenced
Delhi: National Capital Territory of Delhi, India
Delhi Goods and Services Tax Act, 2017: A law enacted by the Delhi government related to Goods and Services Tax.
Section 128: Section of the Delhi Goods and Services Tax Act, 2017, granting powers related to waiving late fees.
Lt. Governor of the National Capital Territory of Delhi: The Lieutenant Governor, the constitutional head of the National Capital Territory of Delhi.
Council: Refers to the Goods and Services Tax (GST) Council.
Section 47: Section of the Delhi Goods and Services Tax Act, 2017, pertaining to late fees.
FORM GSTR4: A specific form related to filing Goods and Services Tax returns.
A. K. SINGH: Dy. Secy. VI Finance, Government of National Capital Territory of Delhi
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PART—IV
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GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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के आदेश स ेतथा उनके नाम पर,
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637 DG/2018 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 31st January, 2018
No. 73/2017–State Tax
No. F. 3 (80)/Fin (Rev-I)/2017-18/DS-VI/57.—In exercise of the powers conferred by section 128
of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) (hereafter in this notification
referred to as the said Act), the Lt. Governor of the National Capital Territory of Delhi, on the
recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said
Act, by any registered person for failure to furnish the return in FORM GSTR-4 by the due date, which is
in excess of an amount of twenty five rupees for every day during which such failure continues:
Provided that where the total amount payable in lieu of state tax in the said return is nil, the amount
of late fee payable under section 47 of the said Act, by any registered person for failure to furnish the said
return by the due date shall stand waived to the extent which is in excess of an amount of ten rupees for
every day during which such failure continues.
2. This notification shall come into force with effect from the 29th day of December, 2017.
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.