In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act,

रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सर कार GOVERNMENT OF INDIA एस.जी.-डी.एलxx.x-GअID.-H2x4xx1 12020-223286 SG-DLxx-ExG-2ID4E1x1x2x0 20-223286 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 254] दिल्ली, बृहस्ट्प जतवार, नवम्ब र 19, 2020/कार्ततक 28, 1942 [रा.रा.रा.क्ष.ेदि. स.ं 202 No. 254] DELHI, THURSDAY, NOVEMBER 19, 2020/KARTIKA 28, 1942 [N. C. T. D. No. 202 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I fnYyh] 19 uoEcj] 2020 I IV —jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ ¼ftls blds i'pkr bl vf/klwpuk eas mä vf/kfu;e dgk x;k gS½ dh /kkjk 128 ds lkFk ifBr /kkjk 148 }kjk çnÙk 'kfä;ks a dk ç;ksx djr s gq,] ifj"kn dh flQkfj'kks a ij] jk"Vªh; jkt/kkuh {ks= fnYyh ds foÙk foHkkx] ¼jktLo&I½ dh vf/klwpuk laŒ 76@2018& jkT; dj] fnukad 3 flracj] 2019] ftls la-Qk- 3¼36½@foÙk¼jktLo&I½@2019&20@Mh,l&VI@399] fnukad 3 flracj] 2019 ds rgr fnYyh ds jkti=] vlk/kkj.k] ds Hkkx&IV eas çdkf'kr fd;k x;k Fkk] es a fuEufyf[kr vkSj la'kk/s ku djrs gSa] vFkkZr~ & mä vf/klwpuk eas]& ¼i½ rhljs ijra qd eas rkfydk ds LFkku ij fuEufyf[kr rkfydk izfrLFkkfir fd;k tk,xk] vFkkZr&~ 5656 DG/2020 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] Ø-la- iath—r O;fä;ks a dk oxZ dj vof/k “kr Z ¼1½ ¼2½ ¼3½ ¼4½ 1 djnkrk ftldk iwoZorhZ foÙkh; o"kZ Qjojh] 2020] ekpZ] ;fn iz#i th,lVhvkj& 3[k eas fooj.kh 24 twu] eas dqy vkorZ 5 djksM+ #i;s ls 2020 vkSj vçSy] 2020 ;k mlls igy s izLrqr dh tkrh gSA vf/kd gks 2020 2 djnkrk ftldk iwoZorhZ foÙkh; o"kZ Qjojh] 2020 ;fn iz#i th,lVhvkj& 3[k eas fooj.kh 30 twu] eas dqy vkorZ 5 djksM+ #i;s rd 2020 ;k mlls igy s izLrqr dh tkrh gSA gSa] ftudk ewy dkjksckj dk LFkku ekpZ] 2020 ;fn iz#i th,lVhvkj& 3[k eas fooj.kh 3 tqykbZ] NÙkhlx<+] e/; çn's k] xqtjkr] 2020 ;k mlls igy s izLrqr dh tkrh gSA egkjk"Vª] dukZVd] xksok] dsjy] vçSy] 2020 ;fn iz#i th,lVhvkj& 3[k eas fooj.kh 6 tqykbZ] rfeyukMq] rsyaxkuk] vka/kz çn's k 2020 ;k mlls igy s izLrqr dh tkrh gSA jkT; eas] ;k la?k “kkflr izns'k neu ebZ] 2020 ;fn iz#i th,lVhvkj& 3[k eas fooj.kh 12 vkSj nho vkSj nknjk vkSj ukxj flracj] 2020 ;k mlls igys izLrqr dh tkrh gSA gosyh] iqMqpjs h] vaMeku vkSj fudksckj }hi ,oa y{k}hi gS twu] 2020 ;fn iz#i th,lVhvkj& 3[k eas fooj.kh 23 flracj] 2020 ;k mlls igys izLrqr dh tkrh gSA tqykbZ] 2020 ;fn iz#i th,lVhvkj& 3[k eas fooj.kh 27 flracj] 2020 ;k mlls igys izLrqr dh tkrh gSA 3 djnkrk ftldk iwoZorhZ foÙkh; o"kZ Qjojh] 2020 ;fn iz#i th,lVhvkj& 3[k eas fooj.kh 30 twu] eas dqy vkorZ djksM+ #i;s 5 rd 2020 ;k mlls igy s izLrqr dh tkrh gSA gSa] ftudk ewy dkjksckj dk LFkku ekpZ] 2020 ;fn iz#i th,lVhvkj& 3[k eas fooj.kh 5 tqykbZ] fgekpy çns'k] iatkc] mÙkjk[kaM] 2020 ;k mlls igy s izLrqr dh tkrh gSA gfj;k.kk] jktLFkku] mÙkj çn's k] fcgkj] flfDde] v:.kkpy çn's k] vçSy] 2020 ;fn iz#i th,lVhvkj& 3[k eas fooj.kh 9 tqykbZ] ukxkySaM] ef.kiqj] fetksje] f=iqjk] 2020 ;k mlls igy s izLrqr dh tkrh gSA e?s kky;] vle] if'pe caxky] >kj[kaM ;k mM+hlk jkT; eas] ;k la?k ebZ] 2020 ;fn iz#i th,lVhvkj& 3[k eas fooj.kh 15 “kkflr izns'k tEe w vkSj d'ehj] flracj] 2020 ;k mlls igys izLrqr dh tkrh gSA yík[k] paMhx< ;k fnYyh eas gS twu] 2020 ;fn iz#i th,lVhvkj& 3[k eas fooj.kh 25 flracj] 2020 ;k mlls igys izLrqr dh tkrh gSA tqykbZ] 2020 ;fn iz#i th,lVhvkj& 3[k eas fooj.kh 29 flracj] 2020 ;k mlls igys izLrqr dh tkrh gSA ¼ii½ rhljs ijarqd ds i'pkr] fuEufyf[kr ijra qdks dks vr%LFkkfir fd;k tk,xk] vFkkZr~& Þ ijra q ;g Hkh fd mu jftLVªh—r O;fä;ks a ds fy,] mä vf/kfu;e dh /kkjk 47 ds çko/kkuks a ds rgr fdlh dj vof/k es n;s foyca 'kqYd dks #i;s nks lkS ipkl ls vf/kd vf/kR;tu djrh gS ftUgksus a fu;r rkjh[k rd ekg tqykbZ] 2017 ls tuojh] 2020 rd ds fy, ç:i eas fooj.kh çLrqr ugh a dh gS yfsdu og mä fooj.kh dk s 1 tqykbZ] 2020 ls 30 flrEcj] 2020 dh vof/k ds nkSjku çLrqr djr s gSa% ijra q ;g Hkh fd ;fn mä fooj.kh eas lan;s jkT; dj dh jkf'k 'kwU; gS rks mä vf/kfu;e dh /kkjk 47 ds çko/kkuks a ds rgr n;s foyca Qhl dks mu jftLVªh—r O;fä;ks a ds fy, vf/kR;tu fd;k tkrk gS ftUgksus fu;r rkjh[k rd ekg tqykbZ] 2017 ls tuojh] 2020 rd ds fy, eas fooj.kh çLrqr ugha dh gS ysfdu og mä fooj.kh dks 1 tqykbZ] 2020 ls 30 flrEcj] 2020 dh vof/k ds nkSjku çLrqr djr s gaS AßA 2- ;g vf/klwpuk 24 twu] 2020 ls ykxw gksxh A jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkn's k ls rFkk muds uke ij] eukst dqekj] mi lfpo&IV ¼foÙk½[PART IV DELHI GAZETTE : EXTRAORDINARY 3 eyw vf/klwpuk laŒ 76@2018&jkT; dj] fnukad 3 flracj] 2019] ftls la-Qk- 3¼36½@foÙk ¼jktLo&I½@ 2019&20@Mh,l&VI@399] fnukad 3 flracj] 2019 ds rgr fnYyh ds jkti=] vlk/kkj.k] ds Hkkx&IV eas çdkf'kr fd;k x;k Fkk vkSj bldk vkf[kjh ckj la'kks/ku vf/klwpuk la- 32@2020&jkT; dj] rkjh[k 30 flrEcj] 2020 ds }kjk fd;k x;k Fkk ftldk s l-aQk- 3¼48½@foÙk ¼jktLo&I½@2020&21@Mh,l& IV@105] fnukad 30 flrEcj] 2020] ds rgr fnYyh ds jkti=] vlk/kkj.k] ds Hkkx&IV eas çdkf'kr fd;k x;k Fkk A FINANCE (REVENUE-I) DEPARTMENT NOTIFICATION Delhi, the 19th November, 2020 No. 52/2020- State Tax No. F. 3(59)/Fin(Rev-I)/2020-21/DS-IV/164.—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), read with section 148 of the said Act, the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Revenue-I), No. 76/2018– State Tax, dated the 3rd September, 2019, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (36)/Fin (Rev-I)/2019- 20/DS-VI/399, dated the 3rd September, 2019, namely:– In the said notification,- (i) in the third proviso, for the Table, the following Table shall be substituted, namely: – “TABLE S. No. Class of registered persons Tax period Condition (1) (2) (3) (4) 1. Taxpayers having an aggregate turnover February, 2020, If return in FORM GSTR-3B is of more than rupees 5 crores in the March, 2020 and furnished on or before the 24th day of preceding financial year April, 2020 June, 2020 2. Taxpayers having an aggregate turnover February, 2020 If return in FORM GSTR-3B is of up to rupees 5 crores in the preceding furnished on or before the 30th day of financial year, whose principal place of June, 2020 business is in the States of Chhattisgarh, March, 2020 If return in FORM GSTR-3B is Madhya Pradesh, Gujarat, Maharashtra, furnished on or before the 3rd day of Karnataka, Goa, Kerala, Tamil Nadu, July, 2020 Telangana or Andhra Pradesh or the Union territories of Daman and Diu and April, 2020 If return in FORM GSTR-3B is Dadra and Nagar Haveli, Puducherry, furnished on or before the 6th day of Andaman and Nicobar Islands and July, 2020 Lakshadweep May, 2020 If return in FORM GSTR-3B is furnished on or before the 12th day of September, 2020 June, 2020 If return in FORM GSTR-3B is furnished on or before the 23rd day of September, 2020 July, 2020 If return in FORM GSTR-3B is furnished on or before the 27th day of September, 2020 3. Taxpayers having an aggregate turnover February, 2020 If return in FORM GSTR-3B is of up to rupees 5 crores in the preceding furnished on or before the 30th day of financial year, whose principal place of June, 2020 business is in the States of Himachal March, 2020 If return in FORM GSTR-3B is Pradesh, Punjab, Uttarakhand, Haryana, furnished on or before the 5th day of Rajasthan, Uttar Pradesh, Bihar, Sikkim, July, 2020 Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, April, 2020 If return in FORM GSTR-3B is Assam,West Bengal, Jharkhand or furnished on or before the 9th day of Odisha or the Union territories of Jammu4 DELHI GAZETTE : EXTRAORDINARY PART IV] and Kashmir, Ladakh, Chandigarh and July, 2020 Delhi May, 2020 If return in FORM GSTR-3B is furnished on or before the 15th day of September, 2020 June, 2020 If return in FORM GSTR-3B is furnished on or before the 25th day of September, 2020 July, 2020 If return in FORM GSTR-3B is furnished on or before the 29th day of September, 2020 (ii) after the third proviso, the following provisos shall be inserted, namely: – “Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020: Provided also that where the total amount of state tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 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. 76/2018– State Tax, dated the 3rd September, 2019, was published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (36)/Fin (Rev-I)/2019-20/DS-VI/399, dated the 3rd September, 2019 and was last amended vide notification number 32/2020 – State Tax, dated the 30th September, 2020, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (48)/Fin (Rev-I)/2020-21/DS-IV/105, dated the 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.