Delhi Govt waives late fee upto specified limit for filing Annual Returns of registered taxpayers
The Delhi Government, based on the GST Council’s recommendations, has waived the late fee specified in section 47 of the Delhi Goods and Services Tax Act, 2017 (“the DGST Act”) vide Notification No. 07/2023-State Tax dated July 03, 2023 for the annual return filing under section 44 starting from the financial year 2022-23.
This decision aims to provide relief to taxpayers and reduce the financial burden. It encourages timely filing of annual returns and ensures that taxpayers are not penalized for delays. By implementing this waiver, the Delhi Government intends to promote compliance and streamline the filing process for businesses in the region.
Refer Notification : https://egazette.gov.in/WriteReadData/2023/246990.pdf