Executive Summary:
This notification, issued by the Lt. Governor of the National Capital Territory of Delhi, effective September 21, 2020, provides amendments to a previous notification regarding the Delhi Goods and Services Tax Act, 2017. It concerns waiving late fees for registered persons who failed to furnish FORM GSTR-4 returns for the quarters from July 2017 to March 2019, provided they furnish the returns between September 22, 2020, and October 31, 2020.
Key Points / Main Content:
Amendments to Delhi Goods and Services Tax Act, 2017
* The notification amends the Government of National Capital Territory of Delhi's Department of Finance, RevenueI notification No. 73/2017 State Tax, dated January 30, 2018.
Late Fee Waiver for GSTR-4 Returns
* Late fees exceeding ₹250 under section 47 of the Delhi Goods and Services Tax Act, 2017, are waived for registered persons who file FORM GSTR-4 returns for the quarters from July 2017 to March 2019 between September 22, 2020, and October 31, 2020.
* Late fees are fully waived if the total amount of state tax payable in the said return is nil.
Effective Date
* The notification is effective from September 21, 2020.
Impact Analysis:
Registered Persons who failed to furnish FORM GSTR-4 returns:
* Impact: Benefit from the waiver of late fees exceeding ₹250 or a full waiver if no tax is payable.
* Action Required: Furnish the pending GSTR-4 returns for the specified quarters (July 2017 – March 2019) between September 22, 2020, and October 31, 2020, to avail of the late fee waiver.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory and a state equivalent region of India.
Delhi Goods and Services Tax Act, 2017: A law enacted by the Legislative Assembly of Delhi relating to Goods and Services Tax.
Finance RevenueI Department: A department of the Government of National Capital Territory of Delhi.
Lt. Governor of the National Capital Territory of Delhi: The Lieutenant Governor of Delhi, the head of state of the National Capital Territory of Delhi.
FORM GSTR4: A form related to the Goods and Services Tax return for composition scheme taxpayers.
Council: Refers to the Goods and Services Tax Council.
September, 2020: The month and year during which the notification came into force.
Manoj Kumar: Dy. Secy.IV Finance official of the Delhi government.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सर कार
GOVERNMENT OF INDIA
एस.जी.-डी.एxलxx.G-अID.-H2x0x1x 12020-223200
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असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
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No. 253] DELHI, THURSDAY, NOVEMBER 19, 2020/KARTIKA 28, 1942 [N. C. T. D. No. 201
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 19th November, 2020
No. 67/2020- State Tax
No. F. 3(61)/Fin(Rev-I)/2020-21/DS- IV/165.—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 the 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. 73/2017– State Tax, dated the 30th January,
2018, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F. 3(80)/Fin.(Rev-I)/2017-18/DS-VI/57,
dated the 30th January, 2018, namely :–
In the said notification: -
After the second proviso, the following proviso shall be inserted, namely: –
Provided also that late fee payable under section 47 of the said Act, shall stand waived which is in excess of
two hundred and fifty rupees and shall stand fully waived where the total amount of central tax payable in the said
return is nil, for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July,
2017 to March, 2019 by the due date but furnishes the said return between the period from 22nd day of September,
2020 to 31st day of October, 2020.
2. This notification shall come into force from the 21st September, 2020.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
MANOJ KUMAR, Dy. Secy.-IV (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.