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Amendment in Notification No. 76/2018 State Tax, dated the 3rd Sept, 2019 - 19/2021 State Tax - Delhi SGST

Extract

..... vernment of National Capital Territory of Delhi, in the Department of Finance (Expenditure-IV), No. 76/2018- State Tax, dated the 3rd Sept, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, published Vide No. F.3(36)/Fin(Rev-I)/2019-20/DS-VI/399, dated the3rd Sept, 2019, namely:- In the said notification,- (i) in the eighth proviso, with effect from the 20th day of May, 2021, for the Table, the following Table shall be substituted, namely:- “Table S. No. (1) Class of registe .....

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Amendment in Notification No. 76/2018 State Tax, dated the 3rd Sept, 2019 - 19/2021 State Tax - Delhi SGST

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..... Provided also that for the registered persons who failed to furnish the return in FORM GSTR-3B for the months/quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1stday of June, 2021 to the 31stday of August, 2021, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees: Provided also that where the total amount of State tax payable in the said return is nil, the total am .....

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Amendment in Notification No. 76/2018 State Tax, dated the 3rd Sept, 2019 - 19/2021 State Tax - Delhi SGST

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..... and fifty rupees 2. Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year,other than those covered under S. No. 1 One thousand rupees 3. Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year,other than those covered under S. No. 1 Two thousand and five hundred rupees‖. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER .....

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Amendment in Notification No. 76/2018 State Tax, dated the 3rd Sept, 2019 - 19/2021 State Tax - Delhi SGST

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