Executive Summary:
This notification from the Government of Delhi waives the late fee payable under section 47 of the Delhi Goods and Services Tax Act, 2017 for specific classes of taxpayers. This applies to registered individuals and input service distributors in particular states/districts and Jammu and Kashmir, who electronically furnished details of outward supplies in FORM GSTR-1 or FORM GSTR-6 for July 2019 by September 20, 2019. The notification is effective from August 31, 2019.
Key Points / Main Content:
* **Late Fee Waiver:**
* The notification waives late fees under Section 47 of the Delhi Goods and Services Tax Act, 2017.
* **Eligibility Criteria for Registered Persons (GSTR-1):**
* Applies to registered persons whose primary business location is in specified districts of certain states (as listed in the table) or in Jammu and Kashmir.
* Applicable to those with an aggregate turnover exceeding 1.5 crore rupees in the previous or current financial year.
* Requires electronic furnishing of outward supply details in FORM GSTR-1 for July 2019 via the common portal on or before September 20, 2019.
* **Eligibility Criteria for Input Service Distributors (GSTR-6):**
* Applies to Input Service Distributors whose principal place of business is in specified districts of certain states (as listed in the table) or in Jammu and Kashmir.
* Requires electronic furnishing of FORM GSTR-6 for July 2019 via the common portal on or before September 20, 2019.
* **Effective Date:**
* The notification is effective from August 31, 2019.
* **Table of States and Districts:**
* Lists specific states and their corresponding districts to which the notification applies: Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha and Uttarakhand.
Impact Analysis:
* **Registered Taxpayers and Input Service Distributors in Specified Regions:**
* Impact: Benefit from the waiver of late fees for delayed filing of GSTR-1 or GSTR-6 for July 2019.
* Action Required: Ensure compliance with the conditions outlined in the notification, including turnover criteria and electronic filing by the specified date (September 20, 2019).
* **Government of Delhi:**
* Impact: Reduced revenue collection from late fees, but potential for improved compliance and reduced administrative burden.
* Action Required: Implement and monitor the notification to ensure accurate application and assess its impact on GST revenue.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: A law enacted by the Delhi government related to goods and services tax.
National Capital Territory of Delhi: The administrative division including the city of Delhi.
FORM GSTR-1: A form under the Delhi Goods and Services Tax Rules, 2017, used for reporting details of outward supplies.
FORM GSTR-6: A form under the Delhi Goods and Services Tax Rules, 2017, used for Input Service Distributor return.
Jammu and Kashmir: A state in India, relevant to the notification regarding tax waivers.
Council: The council on whose recommendations the Lt. Governor of National Capital Territory of Delhi, waives the amount of late fee.
Bihar: A state in India, mentioned in the table regarding districts and aggregate turnover.
Gujarat: A state in India, mentioned in the table regarding districts and aggregate turnover.
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FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 12th December, 2019
No. 41/2019–State Tax
F. No. 3(88)/Fin.(Rev-I)/2019-20/DS-VI/615.—In exercise of the powers conferred by section 128 of the
Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereafter in this notification referred to as the said Act), the
Lt. Governor of 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 the following class of taxpayers: –
(i) the registered persons whose principal place of business is in the district mentioned in column (3) of the Table
below, of the State as mentioned in column (2) of the said Table, having aggregate turnover of more than 1.5
crore rupees in the preceding financial year or the current financial year, who have furnished, electronically
through the common portal, details of outward supplies in FORM GSTR-1 of the Delhi Goods and Services Tax
Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019;
(ii) the registered persons whose principal place of business is in the State of Jammu and Kashmir, having aggregate
turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, who have[PART IV DELHI GAZETTE : EXTRAORDINARY 3
furnished, electronically through the common portal, details of outward supplies in FORM GSTR-1 of the Delhi
Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019;
(iii) the Input Service Distributors whose principal place of business is in the district mentioned in column (3) of the
above said Table, of the State as mentioned in column (2) of the said Table, who have furnished, electronically
through the common portal, return in FORM GSTR-6 of the Delhi Goods and Services Tax Rules, 2017, for the
month of July, 2019, on or before the 20th September, 2019;
(iv) the Input Service Distributors whose principal place of business is in the State of Jammu and Kashmir, who have
furnished, electronically through the common portal, return in FORM GSTR-6 of the Delhi Goods and Services
Tax Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019.
Table
Sl. Name of Name of District
No. State
(1) (2) (3)
1. Bihar Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar, Supaul, Darbhanga,
Muzaffarpur, Saharsa, Katihar, Purnia, West Champaran.
2. Gujarat Vadodara.
3. Karnataka Bagalkot, Bellari, Belagavi, Chamarajanagar, Chikkamagalur, Dakshina Kannada, Davanagere,
Dharwad, Gadag, Hassan, Haveri, Kalaburagi, Kodagu, Koppal, Mandya, Mysuru, Raichur,
Shivamogga, Udupi, Uttara Kannada, Vijayapura, Yadgir.
4. Kerala Idukki, Malappuram, Wayanad, Kozhikode.
5. Maharashtra Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar.
6. Odisha Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri, Rayagada, Nawarangpur.
7. Uttarakhand Uttarkashi and Chamoli
2. This notification shall come into force on the 31st August, 2019.
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.