The Delhi Goods and Service Tax department waived off the late fees for filing GSTR-1, which will be enforced retrospectively with effect from the 19th December, 2019.
The Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, notified further amendment in the notification of the Government of National Capital Territory of Delhi in the Department of Finance(Revenue-1) No. 4/2018– State Tax, dated the 23rd February 2018.
In the said notification, after the second proviso, another proviso as under was inserted:
“Provided also that 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 details of outward supplies in FORM GSTR-1 for the months/quarters from July 2017 to November 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December 2019 to 10th January 2020,”.
For ready reference of our readers the text of Notification is reproduced below:
FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 26th August, 2020
No. 74/2019–State Tax
No. F.3 (30)/Fin (Rev-I)/2020-21/DS-IV/56.—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 the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of National Capital Territory of Delhi in the Department of Finance (Revenue-1) No. 4/2018– State Tax, dated the 23rd February, 2018, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (86)/Fin (Rev-I)/2017-18/DS-VI/92, dated the 23rd February, 2018, namely:–
In the said notification, after the second 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 for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 10th January, 2020.”.
2. This notification shall be deemed to have come into force with effect from the 19th day of December, 2019.
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
SUNIL SEHGAL, Dy. Secy. IV (Finance)
Note: The principal notification No. 4/2018-State Tax, dated 23rd February, 2018 was published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (86)/Fin (Rev-I)/2017-18/DS-VI/92, dated the 23rd February, 2018, and was subsequently amended by notification No. 75/2018-State Tax, dated the 12th September, 2019, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (49)/Fin (Rev-I)/2019-20/DS-VI/419, dated the 12th September, 2019.
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