Amendment notification under Section 128 of Delhi Goods and Services Tax Act, 2017 (dated – 18.11.2021) – Govt. of NCT Delhi.
View PdfAmendment notification under Section 128 of Delhi Goods and Services Tax Act, 2017 (dated – 18.11.2021) – Govt. of NCT Delhi.
- In the said notification, after the fourth proviso, the following proviso shall be inserted, namely:
- Provided also that the total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021 onward, as the case may be, shall stand waived which is in excess of an amount as specified in column (3) of the
- Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the details of outward supplies in FORM GSTR-1 by the due date, refer attachment for further details.
