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 ..... rvices 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-IV), No. 76/2018- State Tax, da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under sub-section (1) of section 39 March, 2021 Sixty days from the due date of furnishing return April, 2021 Forty-five days from the due date of furnishing return May, 2021 Thirty days from the due date of furnishing return 3 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 proviso to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and fifty rupees 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: Provided also thatthe total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... res 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 KUMAR, Dy. Secy-I (Finance) Note: The principal notification No. 76/2018-State Tax, dated 3rd September, 2019, was published in the Gazette of Delhi, Extraordinary, Part IV, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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