Government of The National Capital Territory of Delhi Finance Department

Waiver of Late Fee

Issue Date: 22 May 2025 Published: 24 May 2025

Gazette ID: SG-DL-E-24052025-263331 Download PDF

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Core Purpose

Notification waiving late fee payable under section 47 of the Delhi Goods and Services Tax Act, 2017 for failure to furnish FORM GSTR-7.

Detailed Summary

The Lieutenant Governor of the National Capital Territory of Delhi, exercising powers under section 128 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), and in supersession of notification No. 22/2021 – State Tax, dated 18th November, 2021 (published vide F3(118)/Fin(Exp-I)/2021-22/DS-I/317), has waived the late fee payable under section 47 of the said Act. This waiver applies to any registered person required to deduct tax at source under section 51 for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards by the due date. The amount of late fee waived is that in excess of twenty-five rupees for every day of failure. Furthermore, the total late fee payable under section 47 for failure to furnish FORM GSTR-7 for June, 2021 onwards is waived if it exceeds one thousand rupees. The total late fee is also waived entirely for registered persons who fail to furnish FORM GSTR-7 by the due date for a month where the total State Tax deducted at source is nil. This notification, issued by the Finance (Expenditure-I) Department on 22nd May, 2025 (Notification No. 23/2024-State Tax, F. No. 3 (05)/Fin.(Exp-I)/2025-26/DS-I/446), comes into force on 1st November, 2024.

Full Text

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-24052025-263331 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 161] DELHI, THURSDAY, MAY 22, 2025/JYAISHTHA 1, 1947 [N. C. T. D. No. 67 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 22nd May, 2025 No. 23/2024-State Tax F. No. 3 (05)/Fin.(Exp-I)/2025-26/DS-I/446.—In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Expenditure-I), No. 22/2021 – State Tax, dated the 18th November, 2021, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F3(118)/Fin(Exp-I)/2021-22/DS-I/317, dated the 18th November, 2021, except as respects things done or omitted to be done before such supersession, the Lieutenant Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act by any registered person, required to deduct tax at source under the provisions of section 51 of the said Act, for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, which is in excess of an amount of twenty-five rupees for every day during which such failure continues: Provided that the total amount of late fee payable under section 47 of the said Act by such registered person for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, shall stand waived which is in excess of an amount of one thousand rupees: Provided further that the total amount of late fee payable under section 47 of the said Act by the registered person, who fails to furnish the return in FORM GSTR-7 for a month by the due date, where the total amount of State Tax deducted at source in the said month is nil, shall stand waived. 2. This notification shall come into force on the 1stday of November, 2024. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi RAVINDER KUMAR, Jt. Secy. (Fin.)

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