Amendment in Notification No. 13/2017 – State Tax, dated the 30th June, 2017

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....tion (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 Lieutenant Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Expenditure-IV), No. 1....

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.... aggregate turnover of more than rupees 5 crores in the preceding financial year 9 per cent for the first 15 days from the due date and 18 per cent thereafter March, 2021, April, 2021 and May, 2021 5. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of sectio....

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....hereafter April, 2021 Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter May, 2021 7. Taxpayers who are liable to furnish the return as specified under sub- section (2) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 45 days, and 18 per cent thereafter Quarter ending March, 2021". 2. Th....