Delhi, the 30th September, 2020
No. 32/2020– State Tax
In the said notification, after the second proviso, the following proviso shall be inserted, namely: –
“Provided also that the amount of late fee payable under section 47 shall stand waived for the tax period as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, but furnishes the said return according to the condition mentioned in the corresponding entry in column (4) of the said as Table, namely:–.
|
S. No. (1) |
Class of registered persons (2) |
Tax period (3) |
Condition |
|
1. |
Taxpayers having an aggregate turnover of more than rupees |
February, 2020, March, 2020 and April, 2020 |
If return in FORM GSTR-3B is furnished on |
|
2 |
Taxpayers having an aggregate turnover of more than rupees |
February, 2020 and March, 2020 |
If return in FORM GSTR-3B is furnished on |
|
April, 2020 |
If return in FORM GSTR-3B is furnished on |
||
|
3. |
Taxpayers having an aggregate turnover of up to rupees 1.5 |
February, 2020 |
If return in FORM GSTR-3B is furnished on |
|
March, 2020 |
If return in FORM GSTR-3B is furnished on |
||
|
April, 2020 |
If return in FORM GSTR-3B is furnished on |
2. This notification shall come into force with effect from the 20th day of March, 2020.
Note: The principal notification number 76/2018 – State Tax, dated the 3rd September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(36)/Fin.(Rev-I)/2019-20/DS-VI/ 399, dated the 3rd September, 2019.
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