Executive Summary:
This notification, issued by the Government of National Capital Territory of Delhi, implements amendments to a previous notification regarding the Delhi Goods and Services Tax Act, 2017. It concerns the waiver of late fees for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 by the due date for specific months or quarters. The notification is effective from June 24, 2020, and specifies deadlines in July and August 2020 for submitting the GSTR-1 form to qualify for the late fee waiver.
Key Points / Main Content:
Amendment to Notification 4/2018-State Tax:
The notification amends the Government of National Capital Territory of Delhi's notification No. 4/2018-State Tax, dated February 23, 2018.
Late Fee Waiver for GSTR-1 Filings:
Late fees under Section 47 of the Delhi Goods and Services Tax Act, 2017, are waived for registered persons who:
Failed to furnish details of outward supplies in FORM GSTR-1 by the original due date for specific months or quarters.
Furnish the said details on or before the revised dates mentioned in the table provided.
Table of Revised Dates:
The notification includes a table specifying the revised dates for GSTR-1 submission to qualify for the late fee waiver:
March 2020: July 10, 2020
April 2020: July 24, 2020
May 2020: July 28, 2020
June 2020: August 5, 2020
January to March 2020: July 17, 2020
April to June 2020: August 3, 2020
Effective Date:
This notification is effective from June 24, 2020.
Impact Analysis:
Registered Persons:
Impact: Benefit from a waiver of late fees if they submit their GSTR-1 forms by the revised dates for the specified periods.
Action Required: Review the table of revised dates and ensure GSTR-1 forms are submitted on or before the applicable deadline to avail the late fee waiver.
Government of National Capital Territory of Delhi (Finance/Revenue Department):
Impact: Implementation of revised guidelines for late fee waivers related to GSTR-1 filings.
Action Required: Ensure the notification is properly disseminated and implemented, and that systems are updated to reflect the late fee waivers for eligible taxpayers.
Key Entities Referenced
National Capital Territory of Delhi: A union territory and metropolitan region in India, encompassing Delhi and its surrounding urban areas. This notification pertains to the Government of NCT of Delhi.
Delhi Goods and Services Tax Act, 2017: A state law enacted by the Delhi government relating to Goods and Services Tax.
Council: Refers to the GST Council, a body that makes recommendations on GST-related matters.
FORM GSTR-1: A monthly or quarterly return that registered taxpayers are required to file, detailing their outward supplies (sales).
Finance RevenueI Department: The department of the Government of National Capital Territory of Delhi responsible for financial and revenue matters.
Manoj Kumar: Deputy Secretary IV, Finance, Government of National Capital Territory of Delhi, who issued the order.
Delhi Gazette: The official gazette of the Government of National Capital Territory of Delhi, in which notifications, rules, and regulations are published.
Mayapuri, New Delhi: Location of the Government of India Press in New Delhi.
रिज(cid:7021)(cid:7069)ी स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सर कार
GOVERNMENT OF INDIA
एस.जी.-डी.एxलxx.G-अID.-H2x3x1x 22020-223864
SG-DLxx-ExG-2ID3E1x2x2x0 20-223864
असाधारण
EXTRAORDINARY
(cid:7079)ािधकार स े (cid:7079)कािशत
PUBLISHED BY AUTHORITY
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भाग IV
PART IV
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FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 21st December, 2020
No. 53/2020–State Tax
No. F. 3(66 )/Fin(Rev-I)/2020-21/DS-IV/238.—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 makes the following further amendment in the
notification of the Government of National Capital Territory of Delhi in the Department of Finance
(Revenue-I), 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, for the fourth proviso, the following proviso shall be substituted, 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 fail to furnish the details of outward supplies for the months
or quarter mentioned in column (2) of the Table belowin FORM GSTR-1 by the due date, but
furnishes the said details on or before the dates mentioned in column (3) of the said Table:—
TABLE
Sl. No. Month/ Quarter Dates
(1) (2) (3)
1. March, 2020 10th day of July, 2020
2. April, 2020 24th day of July, 2020
3. May, 2020 28th day of July, 2020[PART IV DELHI GAZETTE : EXTRAORDINARY 3
4. June, 2020 05th day of August, 2020
5. January to March, 2020 17th day of July, 2020
6. April to June, 2020 03rd day of August, 2020.”.
2. This notification shall come into force with effect from 24th June, 2020.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
MANOJ KUMAR, Dy. Secy. IV (Finance)
Note : The principal notification No. 4/2018–State Tax, dated the 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 last amended by notification No. 33/2020-State Tax, dated
30th September, 2020, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F. 3 (40)/Fin
(Rev-I)/2020-21/DS-VI/106, dated 30th September, 2020.
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.