Delhi Govt waives Late fee for Filing Annual Returns of Registered Taxpayers having Turnover up to Rs.20Cr [Read Notification]

The Delhi Government vide notification no. No. 07/2023-State Tax  has waived the late fee for filing the annual returns of the registered taxpayers having turnover up to Rs. 20 crore.

Under the authority granted by section 128 of the Delhi Goods and Services Tax Act (Delhi GST Act), 2017, the Lieutenant Governor of the National Capital Territory of Delhi, based on the recommendations of the Council, granted an exemption from the late fee specified in section 47 of the Delhi GST Act.

This exemption applied to the submission of returns under section 44 of the Delhi GST Act for the financial year 2022-23 and onwards. The exemption is applicable to the registered individuals mentioned in Column (2) of the following table, who fail to submit their returns by the designated deadline.

Serial Number	Class of registered persons	Amount
1	Registered persons having an aggregate turnover of up to five crore rupees in the relevant financial year	Twenty-five rupees per day, subject to a maximum of an amount calculated at 0.02 per cent. of turnover in the State or Union territory.
2	Registered persons having an aggregate turnover of more than five crores rupees and up to twenty crore rupees in the relevant financial year.	Fifty rupees per day, subject to a maximum of an amount calculated at 0.02 per cent. of turnover in the State or Union territory.

The notification also stated that if registered individuals fail to submit the return as required by section 44 of the Delhi GST Act within the specified deadline for any of the financial years 2017-18, 2018-19, 2019-20, 2020-21, or 2021-22, but proceed to submit the said return between April 1, 2023, and June 30, 2023, the total late fee payable under section 47 of Delhi GST Act for the said return will be waived. This waiver applies to any amount in excess of ten thousand rupees.

Recently, the Delhi Govt has notified the special procedures for revocation of the cancelled GST registration. According to the notification no. No. 03/2023-State Tax  issued on 21st June 2023, the registered person may apply for revocation of the cancellation of such registration up to the 30th day of June, 2023.

Read More: Delhi Govt. notifies Special Procedures for Revocation of Cancelled GST Registration: Deadline up to 30th June 2023

To Read the full text of the Order CLICK HERE

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