This notification provides a special procedure for registered persons who failed to furnish a valid return within 30 days of the assessment order issued on or before February 28, 2023, under Section 62(1) of the Delhi Goods and Services Tax (DGST) Act, 2017.
If these registered persons follow the specified procedures, the assessment order will be deemed to have been withdrawn.
Key Changes
Registered persons must furnish the return on or before June 30, 2023.
The return must be accompanied by payment of interest due under Section 50(1) of the DGST Act, 2017 and the late fee payable under Section 47 of the DGST Act, 2017.
This applies irrespective of whether an appeal has been filed against the assessment order under Section 107 of the DGST Act, 2017 or whether such an appeal has been decided.
Impact Analysis
Impact on Registered Persons
This provides relief from potential penalties and legal actions arising from the initial non-compliance.
Suggested Action Items for Registered Persons
Keep records of the return filed and payments made for future reference.
Impact on Government
This measure could improve overall GST compliance in Delhi.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: The primary legislation governing the levy and collection of GST in Delhi.
Section 62(1) of the Delhi Goods and Services Tax Act, 2017: Deals with assessment of tax where return has not been furnished.
Section 148 of the Delhi Goods and Services Tax Act, 2017: Empowers the government to notify special procedures for registered persons.
Section 50(1) of the Delhi Goods and Services Tax Act, 2017: Deals with interest on delayed payment of tax.
Section 47 of the Delhi Goods and Services Tax Act, 2017: Deals with late fee for delay in furnishing returns.
Section 107 of the Delhi Goods and Services Tax Act, 2017: Deals with appeals to Appellate Authority.
Lieutenant Governor of National Capital Territory of Delhi: The authority issuing the notification based on the recommendations of the Council.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एxलxx.G-अID.H-2x3xx0 62023-246781
SG-DLxx-ExG-2ID3E0x6x2x0 23-246781
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
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No. 187] DELHI, FRIDAY, JUNE 23, 2023/ASHADHA 2, 1945 [N. C. T. D. No.103
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 23rd June, 2023
No. 06/2023-State Tax
No. F. 3 (03)/Fin.(Exp-I)/2023-24/DS-I/552.—In exercise of the powers conferred by section 148 of the
Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereinafter referred to as the said Act), the Lieutenant Governor
of National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies that the registered
persons who failed to furnish a valid return within a period of thirty days from the service of the assessment order
issued on or before the 28th day of February, 2023 under sub-section (1) of section 62 of the said Act, as the classes of
registered persons, in respect of whom said assessment order shall be deemed to have been withdrawn, if such
registered persons follow the special procedures as specified below, namely,-
(i) The registered persons shall furnish the said return on or before the 30th day of June 2023;
(ii) The return shall be accompanied by payment of interest due under sub-section (1) of section 50 of the said
Act and the late fee payable under section 47 of the said Act,
irrespective of whether or not an appeal had been filed against such assessment order under section 107 of
the said Act or whether or not the appeal, if any, filed against the said assessment order has been decided.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
RAVINDER KUMAR, Dy. Secy. (Exp.-I)
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.