Seeks to amend Notification No. 76/2018– State Tax, dated the 3rd September, 2019 - 52/2020- State Tax - Delhi SGST

..... notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Revenue-I), No. 76/2018- State Tax, dated the 3rd September, 2019, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (36)/Fin (Rev-I)/2019- 20/DS-VI/399, dated the 3rd September, 2019, namely:- In the said notification,- (i) in the third proviso, for the Table, the following Table shall be substituted, namely: - “TABLE S. No. (1) Class of registered persons (2) Tax perio .....

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Seeks to amend Notification No. 76/2018 State Tax, dated the 3rd September, 2019 - 52/2020- State Tax - Delhi SGST

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..... ber, 2020 June, 2020 If return in FORM GSTR-3B is furnished on or before the 23rd day of September, 2020 July, 2020 If return in FORM GSTR-3B is furnished on or before the 27th day of September, 2020 3. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, M .....

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Seeks to amend Notification No. 76/2018 State Tax, dated the 3rd September, 2019 - 52/2020- State Tax - Delhi SGST

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..... to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020: Provided also that where the total amount of state tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of .....

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Seeks to amend Notification No. 76/2018 State Tax, dated the 3rd September, 2019 - 52/2020- State Tax - Delhi SGST

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