TMI BlogAmendment in Notification No. 76/2018– State Tax, dated the 3rd Sept, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... 128 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as the said Act), the Lieutenant Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Expenditure-I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en days from the due date of furnishing return 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 March, 2021 Sixty days from the due date of furnishing return April, 2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urn 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 amount of late fee under section 47 of the said Act shall stand waived which is in exce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) Class of registered persons (2) Amount (3) 1. Registered persons whose total amount of State tax payable in the said return is nil Two hundred and fifty rupees 2. Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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