In exercise of the powers conferred by sub-section (1) of section 50 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) 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 further amendment in notification of the Government of National Capital Territory of Delhi in the Department of Finance (Revenue- I), No.13/2017-State Tax, dated the 30th June,2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. No.F3(14)/Fin(Rev-I)/2017-18/DS-VI/358, dated the 30th June, 2017, namely:-
In the said notification, in the first paragraph, for the first proviso, the following proviso shall be substituted, namely:-
"Provided that the rate of interest per annum shall be as specified in column (3) of the Table given below for the period mentioned therein, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who are required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, namely:-
TABLE
1.
2.
3.
2. This notification shall come into force from the 24th day of June, 2020.
By Order and in the Name of the Government of
National Capital Territory of Delhi,
MANOJ KUMAR, Dy. Secy. -IV (Finance)
Note: The principal notification No.13/2017 - State Tax, dated the 30th June,2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. No.F3( 14 )/Fin(Rev-I)/2017-18/DS-VI/358, dated the 30th June,2017 and was last amended vide notification number 31/2020 - State Tax, dated the 27/10/2020, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. No. F3(54)/Fin(Rev-I)/2020-21/DS-IV/132, dated the 27/10/2020.