Amendments in Notification No.04/2018- State Tax, dated the 23rd February 2018, no. F.3(86)/Fin.(Rev-I)/2017-18/DS-VI/92. - 75/2018-State Tax - Delhi SGST

NOTIFICATION Delhi, the 12th September, 2019 No. 75/2018-State Tax No. F.3 (49)/Fin (Rev-I)/2019-20/ DS-VI/419.- In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following amendments in notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Revenue-I), No.04/2018- State Tax, dated the 23rd February 2018, published in the Gazette of Delhi, Extraordinary, Part IV, vide no. F.3(86)/Fin.(Rev-I)/2017-18/DS-VI/92 dated 23rd February, 2018, namely:- In the said notification, after the proviso, the following proviso shall be inserted, namely: Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to September, 2018 by the due date but furnish the said details in FORM GSTR-1 between the period from 22nd December, 2018 to 31st March, 2019. . 2. This notification shall come into force with effect from the 31st day of December, 2018. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, A.K. SINGH, Dy. Secy. - VI (Finance) Note: The principal notification No. 4/2018-State Tax, dated 23rd February, 2018 was published in the Gazette of Delhi, Extraordinary, Part IV, vide no. F.3 (86)/Fin(Rev-I)/2017-18/DS-VI/92, Dated 23rd February, 2018.