https://www.taxtmi.com/notifications?id=136960 The notification amends the late fee proviso of the Delhi SGST Notification No. 13/2017 by inserting four taxpayer categories-based on aggregate turnover and return-filing provisions of Section 39-and prescribing a phased late fee schedule across sequential post-due-date time bands for specified tax periods. The amendment is issued under section 50 read with section 148 of the Delhi GST Act and is deemed effective from a stated date in April 2021. en-us Wed, 17 Nov 2021 00:00:00 +0530 Fri, 19 Nov 2021 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136960 The notification amends the late fee proviso of the Delhi SGST Notification No. 13/2017 by inserting four taxpayer categories-based on aggregate turnover and return-filing provisions of Section 39-and prescribing a phased late fee schedule across sequential post-due-date time bands for specified tax periods. The amendment is issued under section 50 read with section 148 of the Delhi GST Act and is deemed effective from a stated date in April 2021. Notifications GST - States Wed, 17 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136960