TaxTMI 
TaxTMI 
Seeks to amend Notification No. 76/2018– State Tax, dated the 3rd September, 2019
X X X X Extracts X X X X
X X X X Extracts X X X X
....28 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 further amendments in the notification of the Government of National Capital Territory of Delhi, in the Department....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., 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 February, 2020 If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....halaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi 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 5th day of July, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the 9th da....
X X X X Extracts X X X X
X X X X Extracts X X X X
....day of July, 2020 to 30th day of September, 2020: Provided also 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 fu....