Executive Summary:
This notification, issued by the Lieutenant Governor of the National Capital Territory of Delhi, waives late fees for failing to furnish FORM GSTR-3B returns. It applies to returns from July 2017 onwards, with specific waivers based on the amount of state tax payable and periods of non-compliance. The notification is effective from December 31, 2018.
Key Points / Main Content:
Late Fee Waiver:
* Late fees exceeding ₹25 per day are waived for registered persons failing to furnish FORM GSTR-3B by the due date under Section 47 of the Delhi Goods and Services Tax Act, 2017.
Nil Return Late Fee Waiver:
* If the total state tax payable is nil, late fees exceeding ₹10 per day are waived for failure to furnish the return by the due date.
Waiver for Past Non-Compliance:
* Late fees are waived for registered persons who failed to furnish FORM GSTR-3B for July 2017 to September 2018, provided they furnish the return between December 22, 2018, and March 31, 2019.
Supersession of Previous Notifications:
* This notification supersedes earlier notifications No. 28/2017, No. 50/2017, and No. 64/2017, except for actions already taken or omitted before this supersession.
Effective Date:
* The notification is effective from December 31, 2018.
Impact Analysis:
Registered Persons:
* Impact: Reduction or elimination of late fee penalties for delayed GSTR-3B filings.
* Action Required: Review filing history, assess eligibility for late fee waivers, and ensure timely filing of GSTR-3B returns within the specified periods to avail waivers.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: A tax law enacted in Delhi.
National Capital Territory of Delhi: The formal name for the Delhi region, a Union Territory of India.
Lt. Governor of National Capital Territory of Delhi: The head of state of Delhi.
Council: An advisory body whose recommendations are considered in the notification.
Department of Finance, Revenue1: A department of the Government of National Capital Territory of Delhi.
FORM GSTR3B: A form for filing returns, specifically mentioned in the context of late fees.
A.K. SINGH: The Deputy Secretary of Finance.
Mayapuri, New Delhi: Location of the Government of India Press.
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FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 3rd September, 2019
No. 76/2018 – State Tax
No. F.3(36)/Fin.(Rev-I)/2019-20/DS-VI/399.—In exercise of the powers conferred by section 128 of the
Delhi Goods and Services Tax Act, 2017 (03 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, and in supersession of the
notification of the Government of National Capital Territory of Delhi in the Department of Finance(Revenue-1)
No.28/2017 – State Tax, dated the 27th September, 2017 published in the Gazette of Delhi, Extraordinary, Part IV, vide
number No. F.3 (28 )/Fin (Rev-I)/2017-18/ DS-VI/631, dated the 27th September, 2017, notification of the Government
of National Capital Territory of Delhi in the Department of Finance (Revenue-1) No. 50/2017 – State Tax, dated the
27th November, 2017 published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.3 (55 )/Fin.(Rev-
I)/2017-18/ DS-VI/761, dated the 27th November, 2017 and notification of the Government of National Capital
Territory of Delhi in the Department of Finance (Revenue-1) No. 64/2017–State Tax, dated the 12th December, 2017
published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.3 (71 )/Fin. (Rev-I)/2017-18/ DS-VI/809,
dated the 12th December, 2017,except as respects things done or omitted to be done before such supersession, hereby
waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for
the month of July, 2017 onwards by the due date under section 47 of the said Act,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 of state tax payable in the said return is nil, the amount of late fee
payable by such registered person for failure to furnish the said return for the month of July, 2017 onwards by the due
date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for
every day during which such failure continues:
Provided further 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 return in FORM GSTR-3B for the months of July, 2017 to
September, 2018 by the due date but furnishes the said return between the period from 22ndDecember, 2018 to
31st March, 2019.
(2) This notification shall come into force with effect from 31st December, 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.