The Delhi Government notified the waiver of the late fee for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July 2017 to January 2020.

The notification seeks to amend the Notification No. 76/2018– State Tax, dated the 3rd September, 2019.

The notification states that taxpayers having an aggregate turnover of more than Rs.5 crores in the preceding financial year for the tax period February 2020, March 2020 and April, 2020 if return in FORM GSTR-3B is furnished on or before the 24 June, 2020.

The Government notified that the taxpayers having an aggregate turnover of up to Rs.5 crores in the preceding financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

In the above case of the tax period February 2020; March 2020; April 2020; May 2020; June 2020; July 2020 if return in FORM GSTR-3B is furnished on or before 30  June, 2020; 3 July, 2020; 6 July, 2020; 12 September, 2020; 23 September, 2020; and  27 September, 2020 respectively.

The Government notified that taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam,West Bengal, Jharkhand or Orissa or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

In the above case of the tax period February 2020; March 2020; April 2020; May 2020; June 2020; July 2020 if return in FORM GSTR-3B is furnished on or before 30 June, 2020; 5 July, 2020; 9 July, 2020; 15 September, 2020; 25 September, 2020 and 29 September, 2020 respectively.

The government notified that the total amount of late fee payable for a tax period, under section 47 of the Delhi Goods and Services Tax Act, 2017 shall stand waived which is in excess of an amount of Rs. 250 for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020.

It was further notified that where the total amount of state tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July 2017 to January 2020, by the due date but furnishes the said return between the period from 1 July 2020 to 30th day of September 2020. This notification shall come into force with effect from 24th June 2020.