The Delhi Government has on 30th September, 2020 issued two Notifications and one Removal of Difficulty Order which is based upon the earlier decisions of the GST Council against which Notifications were already issued by Central Government.
Lets discuss the issues on which said Notifications / Order has been issued:
1. Relaxation in filing of application for revocation of cancellation of GST registration
The Delhi Government notified the Delhi Goods and Services Tax (Removal of Difficulties) Order, 2020 so as to remove the difficulties of the taxpayers.
The Delhi Government sought to clarify that for the purpose of calculating the period of 30 days for filing application for revocation of cancellation of registration for those registered persons who were served notice and where cancellation order was passed up to 12th June, 2020, the later of the “date of service of the said cancellation order; or 31st day of August, 2020” dates shall be considered.
As per Section 30(1) of the Delhi GST Act,2017 read with Rule 23 of the Delhi GST Rules, 2017 , any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in the FORM GST REG-21, within thirty days from the date of service of the cancellation order.
Due to GST being a new law the taxpayers could not apply for revocation of cancellation within 30 days from the date of service of the cancellation order, as a result whereof certain difficulties have arisen in giving effects to the provisions of sub-section (1) of section 30 of the said Act.
Therefore, the government with the objective to curb the difficulties decided that where cancellation order was passed up to 12th June, 2020 the later of the “date of service of the said cancellation order; or 31st day of August, 2020” dates shall be considered for the purpose of revocation of the cancellation.
In view of above the taxpayers whose GST registration was cancelled upto 12th June, 2020, could have applied for revocation of such cancellation upto 30th September,2020 i.e. within 30 days of 31st August,2020.
The above order of Delhi Government in line with Removal of Difficulty Order No. 01/2020- Central Tax dated 25th June, 2020.
2. Waiver in late fee in delayed filing of GSTR-3B:
The Delhi Government has issued Notification No 32/2020 – State Tax dated 30th September, 2020 which seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020, in line with that earlier provided vide Notification No 32/2020 – Central Tax dated 3rd April, 2020
In line with the Central Tax Notification the State Notification shall come into force with effect retrospectively from the 20th March, 2020.
In may be noted here that subsequent to above Notification No 52/2020 – Central Tax dated 24th June, 2020 was issued which provided one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.The Delhi GST Notification in this regard seems pending.
3. Waiver of late fee in delayed filing of GSTR-1:
The Delhi Government has issued Notification No 33/2020 – State Tax dated 30th September, 2020 in line with the Notification No 33/2020 – Central Tax dated 3rd April, 2020 for waiving off late fee in delayed filing of GSTR-1 for the months of March, 2020, April, 2020 and May, 2020 and quarterly GSTR-1 for quarter ending 31st March,2020, if such returns are filed by 30th June, 2020.
As this Notification is based upon Notification No 33/2020 – Central Tax dated 3rd April, 2020 , the State Notification is stated to be come into force retrospectively from 3rd April, 2020.
In may be noted here that subsequent to above another Notification No 53/2020 – Central Tax dated 24th June, 2020 was issued which further provided relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers. The Delhi GST Notification in this regard seems pending.
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