Government of The National Capital Territory of Delhi Finance Department

Amendment in Notification

Issue Date: 02 July 2025 Published: 03 July 2025

Gazette ID: SG-DL-E-03072025-264344 Download PDF

Back to Feed

Core Purpose

The Lieutenant Governor of the National Capital Territory of Delhi waives late fees under section 47 of the Delhi Goods and Services Tax Act, 2017, for specific financial years, related to returns under section 44.

Detailed Summary

The Government of the National Capital Territory of Delhi, through its Finance (Expenditure-I) Department, issued Notification No. 08/2025-State Tax on July 2, 2025. In exercise of powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Lieutenant Governor, upon recommendations of the Council, waived the late fee referred to in section 47 of the said Act. This waiver applies to the return to be furnished under section 44 of the Act for financial years 2017-18, 2018-19, 2019-20, 2020-21, 2021-22, or 2022-23. The waiver covers any late fee in excess of what was payable under section 47 up to the date of furnishing FORM GSTR-9 for the respective financial year. This relief is for registered persons who were required to furnish the reconciliation statement in FORM GSTR-9C along with the annual return in FORM GSTR-9 for the specified financial year but failed to do so, and subsequently furnished FORM GSTR-9C on or before March 31, 2025. A proviso clarifies that no refund will be available for late fees already paid in respect of delayed furnishing of FORM GSTR-9C for these financial years.

Full Text

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-03072025-264344 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 193] DELHI, WEDNESDAY, JULY 2, 2025/ASHADHA 11, 1947 [N. C. T. D. No. 112 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 2nd July, 2025 No. 08/2025-State Tax F. No. 3 (14)/Fin.(Exp-I)/2025-26/DS-I/625.—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 waives the amount of late fee referred to in section 47 of the said Act in respect of the return to be furnished under section 44 of the said Act, for the financial years 2017-18 or 2018-19 or 2019-20 or 2020-21 or 2021-22 or 2022-23, which is in excess of the late fee payable under section 47 of the said Act upto the date of furnishing of FORM GSTR-9 for the said financial year, for the class of registered persons, who were required to furnish reconciliation statement in FORM GSTR-9C along with the annual return in FORM GSTR-9 for the said financial year but failed to furnish the same along with the said return in FORM GSTR-9, and furnish the said statement in FORM GSTR-9C, subsequently on or before the 31st March, 2025: Provided that no refund of late fee already paid in respect of delayed furnishing of FORM GSTR-9C for the said financial years shall be available. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi RAVINDER KUMAR, Jt. Secy.(Fin.) 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.

Never miss important gazettes

Create a free account to save gazettes, add notes, and get email alerts for keywords you care about.

Sign Up Free