State Tax rate

रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA एस.जी.-डी.एxxलx.G-अID.H-1x6xx1 22023-250719 SG-DLxx-ExG-1ID6E1x2x2x0 23-250719 असाधारण EXTRAORDINARY प्राजधकार स े प्रकाजित PUBLISHED BY AUTHORITY स.ं 367] दिल्ली, िक्रु वार, दिसम्बर 15, 2023/अग्रहायण 24, 1945 [रा.रा.रा.क्ष.ेदि. स.ं 337 No. 367] DELHI, FRIDAY, DECEMBER 15 2023/AGRAHAYANA 24, 1945 [N. C. T. D. No.337 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I fnYyh] 15 fnlEcj] 2023 I I .—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 128 }kjk çnÙk 'kfä;ks a dk ç;ksx djr s gq, ifj"kn dh flQkfj'kks a ij fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV eas] la- Qk- 03¼80½@foÙk¼jktLo&I½@2017&18@Mh,l&VI@57] }kjk çdkf'kr bl ljdkj dh vf/klwpuk la- 73@2017&jkT; dj] 31 tuojh] 2018 dk fuEufyf[kr vkSj la'kks/ku djr s gaS] vFkkZRk~ %& mä vf/klwpuk ds ikpa ok ijra dq ds i'pkr~ fuEufyf[kr ijra dq var%LFkkfir fd;k tk,xk] vFkkZRk~%& ^^ijarq ;g Hkh fd jftLVªh—r O;fä;ks]a tks tqykbZ] 2017 ls ekpZ] 2019 rd dh frekgh ds fy, ;k 2019&20 ls 2021&2022 rd foÙkh; o"kZ ds fy, fu;r rkjh[k rd eas fooj.kh çLrqr dju s eas vlQy gks x, gSa fdarq ftUgksua s mä fooj.kh 1 vçSy] 2023 ls 30 twu] 2023 rd dh vof/k ds e/; çLrqr dj nh gS] ds fy, mä vf/kfu;e dh /kkjk 47 ds v/khu n;s foyca Qhl dh jde vf/kR;ftr gks tk,xh] tk s 250 #i;s ds vkf/kD; eas gS vkSj iwjh rjg vf/kR;ftr gks tk,xh tgka mä fooj.kh eas ns; dsUæh; dj dh dqy jde 'kwU; gSA^^ 7770 DG/2023 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] eyw vf/klwpuk la- 73@2017&jkT; dj] fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV es a la- Qk- 03¼80½@foÙk ¼jktLo&I½@2017&18@Mh,l&VI@57] rkjh[k 31 tuojh] 2018 }kjk çdkf'kr dh xbZ FkhA vkSj mldk fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV esa la- Qk- 03¼31½@foÙk¼O;;&I½ 2022&23@Mh,l&I@898] }kjk çdkf'kr vf/klwpuk la- 12@2022& jkT; dj] 17 uoacj] 2022 }kjk vafre la'kks/ku fd;k x;kA jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkn's k ls rFkk muds uke ij] jfoUnz dqekj] mi lfpo ¼O;;& I½ FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 15th December,2023 No. 02/2023-State Tax No. F. 3 (16)/Fin.(Exp-I)/2023-24/DS-I/1058.—In exercise of the powers conferred by section 128 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 makes the following further amendments in this Government’s Notification No. 73/2017– State Tax, 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 fifth proviso, the following proviso shall be inserted, namely: — “Provided also that the amount of 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 fail to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March 2019 or for the Financial years from 2019-20 to 2021-22 by the due date but furnish the said return between the period from the1stday of April, 2023 to the 30thday of June, 2023.”. Note : The principal notification No. 73/2017– State Tax, 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 and was last amended, vide notification number 12/2022 – State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, vide No.F.3(31)/Fin.(Exp-I)/2022-23/DS-I/898, dated 17th November, 2022. 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.