State Tax

4221 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 I fnYyh] 3 tqykbZ] 2023 I I 591.—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsokdj vf/kfu;e] 2017 ¼2 017 dk 03½ ¼ ftls blesa blds i' pkRk~ mDr vf/kfu;e dgk x;k gS½ dh /kkjk 128 }kjk çnR r 'kfDr;ksa dk ç;ksx djrs gq,] ifj"kn~ dh flQkfj'k ij foR rh; o"kZ 2022&23 ls mD r vf/kfu;e dh /kkjk 44 ds v/khu çL rqr dh tkus okyh fooj.kh ds laca/k esa uhps nh xbZ lkj.kh ds LraHk ¼2½ esa rR LFkkuh çfof’V;ksa esa mY ysf[kr jftL Vªh—r O;fDr;ksa ds oxksaZ] tks ns; rkjh[k ij fooj.kh çL rqr djus esa vlQy gks tkrs gSa] ds fy, mD r vf/kfu;e dh /kkjk 47 esa fofufnZ" V foyac Qhl dh jde dks vf/kR ;Dr djrs gaS] tks uhps nh xbZ lkj.kh ds L raHk ¼3½ esa ;Fk k fofufnZ" V jde ls vf/kd gS] vFkkZRk~%& सं. 206] दिल्ली , सोमवार, िुलाई 3, 2023/आषाढ़ 12 , 1945 [रा.रा.रा.क्षे.दि. सं. 122 No. 206] DELHI, MON DAY , JULY 3, 2023 /ASHADHA 12, 194 5 [N. C. T. D. No. 122 GOVERNMENT OF INDIA SG-DL-E-04072023-246990 2 DELHI GAZETTE : EXTRAORDINARY PART IV] 1- ,sls jftL Vªh—r O;fDr ftudk ml foR rh; o"kZ esa ikap djksM+ #i, rd ladfyr vkorZ gSA jkT; ;k la?k jkT ; {ks= esa vkorZ 0 -02 çfr'kr ij laxf.kr vf /kdre jde ds v/khu jgrs gq, iP phl #i, çfrfnuA 2- ,sls jftL Vªh—r O;fDr ftudk ml foR rh; o"kZ esa ladfyr vkorZ ikap djksM+ #i, ls vf/kd vkSj chl djksM+ #i, rd gSA jkT; ;k la?k jkT ; {ks= esa vkorZ 0 -02 çfr'kr ij laxf.kr vf/kdre jde ds v/khu jgrs gq, ip kl #i, çfrfnuA ijUrq jftLVªh—r O;fDr;ksa ds fy, tks mD r vf/kfu;e dh /kkjk 44 ds v/khu 2017&18] 2018&19] 2019&20] 2020&21 ;k 2021&22 fdlh Hkh foR rh; o"kZ ds fy, fu;r rkjh[k rd fooj.kh çL rqr djus esa vlQy jgrs gS fdU rq 1 vçSy] 2023 ls 30 twu] 2023 ds chp dh vof/k ds fy, fooj.kh çL rqr djrs gS] mD r vf/kfu;e dh /kkjk 47 ds v/khu mD r fooj.kh ds laca/k esa lans; foyac 'kqY d dh dqy jde dk vf/kR ;tu dj fn;k tk,xk tks 10 gtkj #i, ls vf/kd gSA jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkns'k ls rFkk mu ds uke ij] jfoUnz dqekj] mi lfpo ¼O;;& I½ FINANCE (EXPENDITURE -I) DEPARTMENT NOTIFICATION Delhi, the 3rd July, 2023 No. 07/2023 -State Tax F. No. 3 (06)/Fin.(Exp -I)/2023 -24/DS -I/591.—In exercise of the powers conferred by section 128 of the Delhi Goods an d 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 year 2022 -23 onwards, which is in excess of amount as specified in Column (3) of the Table below, for the classes of register ed persons mentioned in the corresponding entry in Column (2) of the Table below, who fails to furnish the return by the due date, namely: — TABLE Serial Number Class of registered persons Amount (1) (2) (3) 1. Registered persons having an aggregate turno ver of up to five crore rupees in the relevant financial year. Twenty -five rupees per day, subject to a maximum of an amount calculated at 0.02 per cent. of turnover in the State or Union territory. 2. Registered persons having an aggregate turnover of more than five crores rupees and up to twenty crore rupees in the relevant financial year. Fifty rupees per day, subject to a maximum of an amount calculated at 0.02 per cent. of turnover in the State or Union territory. Provided that for the registered per sons who fail to furnish the return under section 44 of the said Act by the due date for any of the financial years 2017 -18, 2018 -19, 2019 -20, 2020 -21 or 2021 -22, but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023, the total amount of late fee under section 47 of the said Act payable in respect of the said return, shall stand waived which is in excess of ten thousand rupees. By Order and in the Name of the Lt. Governor of the National Capital Territ ory 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.