Executive Summary:
This notification concerns amendments to the Delhi Goods and Services Tax Act, 2017. It waives late fees for registered persons who failed to furnish the GSTR-4 return for the quarters from July 2017 to September 2018, provided they furnish the return between December 22, 2018, and March 31, 2019. The notification is effective from December 31, 2018.
Key Points / Main Content:
* **Amendments to Delhi Goods and Services Tax Act, 2017:**
* The notification introduces amendments under Section 128 of the Delhi Goods and Services Tax Act, 2017.
* **Waiver of Late Fees:**
* Late fees are waived for registered persons who failed to furnish FORM GSTR-4 returns for the quarters from July 2017 to September 2018.
* The waiver applies only if the returns are furnished between December 22, 2018, and March 31, 2019.
* **Effective Date:**
* The notification is effective from December 31, 2018.
Impact Analysis:
Registered Persons:
* Impact: Benefit from the waiver of late fees if they submit their pending GSTR-4 returns within the specified period.
* Action Required: Furnish the GSTR-4 returns for the quarters from July 2017 to September 2018 between December 22, 2018, and March 31, 2019, to avail the late fee waiver.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: A tax law enacted in the National Capital Territory of Delhi.
National Capital Territory of Delhi: A Union Territory and city in India.
Lt. Governor of National Capital Territory of Delhi: The Lieutenant Governor is the constitutional head of the National Capital Territory of Delhi.
Council: Refers to the GST council, which makes recommendations regarding GST policies.
Department of Finance RevenueI: The Finance Department of the Government of National Capital Territory of Delhi.
FORM GSTR4: A form for filing Goods and Services Tax returns.
A. K. SINGH: Deputy Secretary VI Finance, signatory of the notification.
Gazette of Delhi: The official gazette of the National Capital Territory of Delhi.
jftLVªh la- Mh-,y-µ33002@99 Hkkjr ljdkj REGISTERED No. D.L.-33002/99
GOVERNMENT OF INDIA
vlk/kj.k
EXTRAORDINARY
çkf/dkj ls çdkf'kr
PUBLISHED BY AUTHORITY
la- 217] fnYyh] cq/okj] flrEcj 4] 2019@Hkknz 13] 1941 [jk-jk-jk-{ks-fn- la- 185
No. 217] DELHI, WEDNESDAY, SEPTEMBER 4, 2019/BHADRA 13, 1941 [N.C.T.D. No. 185
Hkkx—IV
PART—IV
——————
jk"Vªh; jktèkkuh jkT; {ks=k] fnYyh ljdkj
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
—————————
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत ((((ररररााााजजजज(cid:10)(cid:10)(cid:10)(cid:10)वव वव ----1111)))) ििििववववभभभभाााागगगग
अअअअििििधधधधससससचचूूचचूू ननननाााा
(cid:1)द(cid:3)ल ी, 3 िसत(cid:10)ब र, 2019
सससस.ंंंं 77777777////2222000011118888----रररराााा(cid:11)(cid:11)(cid:11)(cid:11)यययय ककककरररर
फफफफाााा.... सससस...ंं.ंं 00003333((((33337777))))////ििििवववव(cid:14)(cid:14)(cid:14)(cid:14)((((ररररााााजजजज....----1111))))////2222000011119999----22220000////डडडडीीीीएएएएसससस----VI////444400001111....————रा(cid:14)ीय राजधानी (cid:19)े(cid:21) (cid:1)द(cid:3)ली के उपरा(cid:25)यपाल,(cid:1)द(cid:3)ली
माल और सेवाकर अिधिनयम, 2017(2017 का 03) क(cid:26) धारा 128 (cid:30)ारा (cid:31)द शि"य# का (cid:31)योग करते &ए, प)रषद ् क(cid:26)
िसफा)रश# पर,(cid:1)द(cid:3)ली सरकार,िव िवभाग (राज.व-I)क(cid:26) अिधसूचना सं3 या 73/2017-रा(cid:25)य कर, (cid:1)दनाकं 31 जनवरी 2018
िजस े सं. फा. 03(80)/िव (राज.-1)/2017-18/डीएस-VI/57 (cid:1)दनाकं 31 जनवरी 2018 के तहत (cid:1)द(cid:3)ली के राजप(cid:21),
असाधारण के भाग-IV, म8 (cid:31)कािशत (cid:1)कया गया था, म8 िन(cid:10) निलिखत संशोधन करती ह,ैअथात: ्:—
उ" अिधसूचना के पहले परंतकु के प=ात ्िन>िलिखत परंतकु अंतः.थािपत (cid:1)कया जाएगा, अथात: ् :—
“परंत ु यह और (cid:1)क उ" अिधिनयम क(cid:26) धारा 47 के अधीन संदये िवलंब फ(cid:26)स क(cid:26) रकम ऐसे रिज.Eीकृत Gि"य#
के िलए अिधHय" हो जाएगी, जो जलु ाई, 2017 स े िसतंबर, 2018 तक क(cid:26) ितमाही के िलए, दये तारीख तक
(cid:16)(cid:16)(cid:16)(cid:16)(cid:17)(cid:17)(cid:17)(cid:17)पपपप जजजजीीीीएएएएससससटटटटीीीीआआआआरररर----4444 म 8 िववरणी दने े म8 असफल रह ेह,L Mकंत ुउNह#न े 22 (cid:1)दसंबर, 2018 स े31 माच,: 2019 तक
क(cid:26) बीच क(cid:26) अविध म 8उ" िववरणी द ेदी ह।L ”।
2. यह अिधसूचना (cid:1)दस(cid:10)बर 31, 2018 से लाग ूमानी जाएगी।
रा(cid:14)ीय राजधानी (cid:19)े(cid:21) (cid:1)द(cid:3)ली के उपरा(cid:25)यपाल
के आदशे से तथा उनके नाम पर,
ए. के. Rसंह, उप-सिचव -VI (िव )
4600 DG/2019 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
पपपपाााादददद (cid:25)(cid:25)(cid:25)(cid:25)टटटट(cid:26)(cid:26)(cid:26)(cid:26)पपपपणणणण :::: मलू अिधसूचना सं3याकं 73/2017-रा(cid:25)य कर, (cid:1)दनांक 31 जनवरी 2018 िजस े सं. फा. 03(80)/िव (राज.-1)/
2017-18/डीएस-VI/57 (cid:1)दनाकं 31 जनवरी 2018 के तहत (cid:1)द(cid:3)ली के राजप(cid:21), असाधारण के भाग-IV म 8
(cid:31)कािशत क(cid:26) गई थी ।
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 3rd September, 2019
No. 77/2018-State Tax
F. No. 3(37)/Fin (Rev-I)/2019-20/ DS-VI/401.—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 amendments in
notification of the Government of National Capital Territory of Delhi, in the Department of Finance
(Revenue-I), No. 73/2017-State Tax, dated the 31st January 2018 published in the Gazette of Delhi,
Extraordinary, Part IV, vide No. F. 3(80)/Fin.(Rev-I)/2017-18/DS-VI/57 dated 31st January 2018, namely:-
In the said notification, after the first proviso, the following proviso shall be inserted, namely:–
“Provided further 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-4 for the
quarters from July, 2017 to September, 2018 by the due date but furnishes the said return between
the period from 22nd December, 2018 to 31st March, 2019.”.
2. This notification shall come into force with effect from the 31st day of 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)
Foot Note : The principal notification No. 73/2017-State Tax, dated the 31st January 2018, was published in
the Gazette of Delhi, Extraordinary, Part IV, vide No. F. 3(80)/Fin.(Rev-I)/2017-18/DS-VI/57
dated 31st January 2018.
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.