Returns in FORM GSTR-3B : Delhi Goods and Services Tax Act, 2017
Delhi, the 30th September, 2020
No. 32/2020– State Tax
“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 (4) |
|
1. |
Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year |
February, 2020, March, 2020 and April, 2020 |
If return in FORM GSTR-3B is furnished on or before the 24th day of June, 2020 |
|
2 |
Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees five crores in the preceding financial year |
February, 2020 and March, 2020 |
If return in FORM GSTR-3B is furnished on or before the 29th day of June, 2020 |
|
April, 2020 |
If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 |
||
|
3. |
Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year |
February, 2020 |
If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 |
|
March, 2020 |
If return in FORM GSTR-3B is furnished on or before the 3rd day of July, 2020 |
||
|
April, 2020 |
If return in FORM GSTR-3B is furnished on or before the 6th day of July, 2020.”. |
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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