Executive Summary:
This order, titled the Delhi Goods and Services Tax Removal of Difficulties Order, 2018, addresses difficulties in furnishing the annual return for the period from July 1, 2017, to March 31, 2018, due to delays in developing the electronic system. It extends the deadline for furnishing the annual return to March 31, 2019. The order comes into force on December 11, 2018.
Key Points / Main Content:
* **Order Title and Authority:**
* The order is called the Delhi Goods and Services Tax Removal of Difficulties Order, 2018.
* It is issued under Section 172 of the Delhi Goods and Services Tax Act, 2017.
* **Extension of Deadline:**
* The deadline for furnishing the annual return for the period from July 1, 2017, to March 31, 2018, is extended to March 31, 2019.
* This is clarified through an Explanation inserted after subsection 2 of section 44 of the Delhi Goods and Services Tax Act, 2017.
* **Effective Date:**
* The order comes into force on December 11, 2018.
Impact Analysis:
**Registered Persons (excluding Input Service Distributors, those paying tax under sections 51 or 52, casual taxable persons, and non-resident taxable persons):**
* Impact: Benefit from the extended deadline to furnish their annual return for the period from July 1, 2017, to March 31, 2018.
* Action Required: Furnish the annual return for the specified period on or before March 31, 2019.
**Delhi Goods and Services Tax Council:**
* Impact: Their recommendations were considered in making the order to remove the difficulties.
* Action Required: None explicitly stated.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory of India, where the order is issued by the Lt. Governor.
Delhi Goods and Services Tax Act, 2017: A law enacted by the Delhi government related to Goods and Services Tax.
Delhi Goods and Services Tax Removal of Difficulties Order, 2018: An order issued to remove difficulties in implementing the Delhi Goods and Services Tax Act, 2017.
A.K. SINGH: The Dy. Secy.VI Finance, who issued the order on behalf of the Lt. Governor of National Capital Territory of Delhi.
Council: Refers to the GST council, based on whose recommendations the order is issued.
Lt. Governor of National Capital Territory of Delhi: The administrator of the National Capital Territory of Delhi, who has issued the order.
September 3, 2019: Date when the order was issued.
Finance RevenueI Department: Department under which the order was issued
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ए. के. Xसह,,,, उप-सिचव-VI (िव* त)
FINANCE (REVENUE-I) DEPARTMENT
ORDER
Delhi, the 3rd September, 2019
No.1/2018–State Tax
THE DELHI GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES)
F.No. F.3(29)/Fin(Rev-I)/2019-20/DS-VI/394.—WHEREAS, sub-section (1) of section 44 of the Delhi
Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this Order referred to as the said Act) provides that every
registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual
taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically
in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such
financial year;
AND WHEREAS, for the purpose of furnishing of the annual return electronically for every financial year as
referred to in sub-section (1) of section 44 of the said Act, the electronic system to be developed is at the advanced
stage and is likely to be made operational by the 31st January, 2019 as a result whereof, the said annual return for the
period from the 1st July, 2017 to the 31st March, 2018 could not be furnished by the registered persons, as referred to in
the said sub-section (1) and because of that, certain difficulties have arisen in giving effect to the provisions of the said
section;
NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Delhi Goods and Services Tax
Act, 2017, the Lt.Governor of National Capital Territory of Delhi, on recommendations of the Council, hereby makes
the following Order, to remove the difficulties, namely:––
1. Short title.––This Order may be called the Delhi Goods and Services Tax (Removal of Difficulties) Order,
2018.
2. In section 44 of the Delhi Goods and Services Tax Act, 2017, after sub-section (2), the following
Explanation shall be inserted, namely:––
“Explanation.- For the purposes of this section, it is hereby declared that the annual return for the
period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on or before the 31st March, 2019.”.
2. This order shall come into force with effect from the 11th day of December, 2018.
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
A.K. SINGH, Dy. Secy.-VI (Finance)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.