State Tax rate

7770 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] 15 fnlEcj] 2023 I I .—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsok dj vf /kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 128 }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq, ifj"kn dh flQkfj'kksa ij fnYyh ds jkti=] vlk/kkj.k ds Hkkx& IV esa] la- Qk- 03¼80½@foÙk¼jktLo& I½@2017&18@Mh,l& VI@57] }kjk çdkf'kr bl ljdkj dh vf/klwpuk la - 73@2017&jkT; dj] 31 tuojh ] 2018 dk fuEufyf[kr vkSj la'kks/ku djrs gaS] vFkkZRk~ %& mä vf/klwpuk ds ikapok ijarqd ds i'pkr~ fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk] vFkkZRk~%& ^^ijarq ;g Hkh fd jftLVªh —r O;fä;ksa] tks tqykbZ] 2017 ls ekpZ] 2019 rd dh frekgh ds fy, ;k 2019&20 ls 2021&2022 rd foÙkh; o"kZ ds fy, fu;r rkjh[k rd esa fooj.kh çLrqr djus esa vlQy gks x, gSa fdarq ftUgksaus mä fooj.kh 1 vçSy] 2023 ls 30 twu] 2023 rd dh vof/k ds e/; çLrqr dj nh gS] ds fy, mä vf/kfu;e dh /kkjk 47 ds v/khu ns; foyac Qhl dh jde vf/kR;ftr gks tk,xh] tks 250 #i;s ds vkf/kD; esa gS vkSj iwjh No. 367] DELHI, FRIDAY, DECE MBER 15 2023/ AGRAHAYANA 24, 1945 [N. C. T. D. No. 337 GOVERNMENT OF INDIA SG-DL-E-16122023-250719 2 DELHI GAZETTE : EXTRAORDINARY PART IV] ewy vf/klwpuk la - 73@2017&jkT; dj] fnYyh ds jkti=] vlk/kkj.k ds Hkkx& IV esa la- Qk- 03¼80½@foÙk ¼jktLo& I½@2017&18@Mh,l& VI@57] rkjh[k 31 tuojh] 2018 }kjk çdkf'kr dh xbZ FkhA vkSj mldk fnYyh ds jkti=] vlk/kkj.k ds Hkkx& IV esa la- Qk- 03¼31½@foÙk ¼O;;& I½ 2022&23@Mh,l& I@898] }kjk çdkf'kr vf/klwpuk la - 12@2022& jkT; dj] 17 uoacj] 2022 }kjk vafre la'kks/ku fd;k x;k A jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij ] jfoUnz dqekj ] mi lfpo ¼O;;& I½ FINANCE (EXPENDITURE -I) DEPARTMENT NOTIFICATION Delhi, the 15th December,2023 No. 02/2023 -State Tax No. F. 3 (16)/Fin.(Exp -I)/2023 -24/DS -I/1058.—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, here by makes the following further amendments in this Government’s Notification No. 73/2017 – State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, vide No.F.3(80)/Fin.(Rev -I)/2017/18/DS -VI/57, dated 31st January, 2018, namely: — In the said no tification, after the fifth 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 which is in excess of two hundred and fifty rupees and shall stan d fully waived where the total amount of central tax payable in the said return is nil, for the registered persons who fail to furnish the return in FORM GSTR -4 for the quarters from July, 2017 to March 2019 or for the Financial years from 2019 -20 to 2021 -22 by the due date but furnish the said return between the period from the1stday of April, 2023 to the 30thday of June, 2023.”. Note : The principal notification No. 73/2017 – State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F. 3(80)/Fin.(Rev -I)/2017/18/DS -VI/57, dated 31st January, 2018 and was last amended, vide notification number 12/2022 – State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, vide No.F.3(31)/Fin.(Exp -I)/2022 -23/DS -I/898, dated 17th November, 2022. 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.