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Core Purpose

Notification waiving late fees in excess of Rs. 500 under Section 47 of the Delhi Goods and Services Tax Act, 2017 for registered persons filing FORM GSTR-10 between 1 April and 30 June 2023.

Detailed Summary

The Finance (Expenditure-I) Department, Government of National Capital Territory of Delhi, in exercise of powers under section 128 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), issued Notification No. 08/2023-State Tax (F. No. 3(05)/Fin.(Exp-I)/2023-24/DS-I/581) dated 30th June 2023, on the recommendations of the GST Council, waiving the amount of late fee referred to in section 47 of the Act in excess of Rs. 500 for registered persons who failed to furnish the final return in FORM GSTR-10 by the due date but furnished it between 1st April 2023 and 30th June 2023; issued by order of and in the name of the Lt. Governor of the National Capital Territory of Delhi, signed by Ravinder Kumar, Deputy Secretary (Expenditure-I).

Full Text

4155 DG/2023 (1) रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L. -33002/99 EXTRAORDINARY PUBLISHED BY AUTHORITY PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI foÙk ¼O;;& I½ foHkkx vf/klwpuk fnYyh] 30 twu] 2023 la[;k& 08@2023&jkT; dj Qk- la- 03¼05½@foÙk¼O;;& I½@2023&24@Mh,l& I@581.—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsokdj vf/kfu;e] 2017 ¼20 17 dk 03½ dh /kkjk 128 }kjk çnR r 'kfDr;ksa dk ç;ksx djrs gq,] ifj"kn dh flQkfj'kksa ij] jftL Vªh—r O;fDr;ksa] tks fu;r rkjh[k rd ç:Ik th,lVhvkj&10 esa vafre fooj.kh çLrqr djus esa vlQy jgrs gS] fdarq ftU gksaus mDr fooj.kh 1 vçSy] 2023 ls 30 twu] 2023 rd dh vof/k ds e/; çLrqr dj nh gS] ds fy, vf/kfu;e dh /kkjk 47 esa fufnZ" V foyac Qhl dh jde dk 500 #i;s ls vkf/kD ; esa vf/kR;tu djrs gSaA jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij ] jfoUnz dqekj] mi lfpo ¼O;;& I½ No. 204] DELHI, FRIDAY , JUNE 30, 2023 /ASHADHA 9, 194 5 [N. C. T. D. No. 120 GOVERNMENT OF INDIA SG-DL-E-01072023-246927 SG-DL-E-01072023-246927 2 DELHI GAZETT E : EXTRAORDINARY PART IV] FINANCE (EXPENDITURE -I) DEPARTMENT NOT IFICATION Delhi, the 30th June, 2023 No. 08/2023 -State Tax F. No. 3 ( 05)/Fin.(Exp -I)/2023 -24/DS -I/581.—In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Lieutenant Governor of National Capi tal Territory of Delhi, on the recommendations of the Council, hereby waives the amount of late fee referred to in section 47 of the Act, which is in excess of five hundred rupees for the registered persons who fail to furnish the final return in FORM GSTR -10 by the due date but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023. 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.

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