Returns in FORM GSTR-3B : Delhi Goods and Services Tax Act, 2017

 FINANCE (REVENUE-I) DEPARTMENT 
NOTIFICATION

Delhi, the 30th September, 2020

No. 32/2020– State Tax

Returns in FORM GSTR-3B
No. F.3(48)/Fin.(Rev-I)/2020-21/DS-IV/ 105 .—In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Revenue-I), No.76/2018- State Tax, dated the3rd September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, videNo. No. F.3(36)/Fin.(Rev-I)/2019- 20/DS-VI/ 399, dated the 3rd September, 2019, namely:–

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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 (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.”.

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2. This notification shall come into force with effect from the 20th day of March, 2020.

By Order and in the Name of the 
Lt. Governor of the National Capital Territory of Delhi, 
MANOJ KUMAR, Dy. Secy. IV (Finance)

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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