Executive Summary:
This document, titled "The Delhi Goods and Services Tax Removal of Difficulties Order, 2018," addresses difficulties in furnishing the annual return electronically under Section 44 of the Delhi Goods and Services Tax Act, 2017. It extends the deadline for furnishing the annual return for the period from July 1, 2017, to March 31, 2018. The order comes into force with effect from December 31, 2018.
Key Points / Main Content:
Amendment to Section 44:
* In Section 44 of the Delhi Goods and Services Tax Act, 2017, the date "31st March, 2019" is substituted with "30th June, 2019" in the Explanation.
Short Title and Commencement:
* This order is called the Delhi Goods and Services Tax Third Removal of Difficulties Order, 2018.
* The order comes into force with effect from December 31, 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: The deadline for furnishing the annual return for the period from July 1, 2017, to March 31, 2018, has been extended.
Action Required: Take note of the extended deadline of June 30, 2019, for furnishing the annual return.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory of India
Delhi Goods and Services Tax Act, 2017: A state act regarding goods and services tax in Delhi
Delhi Goods and Services Tax Third Removal of Difficulties Order, 2018: An order issued to address difficulties in implementing the Delhi Goods and Services Tax Act, 2017
Finance Department, Delhi: The finance department of the Government of National Capital Territory of Delhi
Lt. Governor of National Capital Territory of Delhi: The Lieutenant Governor, the constitutional head of the National Capital Territory of Delhi
Goods and Services Tax Council: A constitutional body responsible for making recommendations on issues related to Goods and Services Tax (GST) in India.
A. K. SINGH: Dy. Secy.VI Finance of Delhi, signatory of the order
Mayapuri, New Delhi: Location of the Dte. of Printing at Government of India Press
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आदशे करती ह,ै अथात6 ् :—
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2018 ह ै।
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श\द के 2थान पर “30 जून, 2019” अंक और श\द रखे जाएंगे ।
2. यह आदशे (cid:1)दस(cid:10)बर 31, 2018 से लागू माना जाएगा।
राRीय राजधानी SेT (cid:1)द(cid:3)ली के उपराUयपाल
के आदशे से तथा उनके नाम पर,
ए. के. ^सह, उप-सिचव -VI (िव,)
FINANCE (REVENUE-1) DEPARTMENT
ORDER
Delhi, the 3rd September, 2019
No. 3/2018-State Tax
THE DELHI GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2018
No. F. 3(30)/Fin(Rev-I)/2019-20/ DS-VI/395.—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, through the electronic system to be
developed is at the advanced stage, it may likely to take some more time for being made operational 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 (Third Removal of
Difficulties) Order, 2018.
2. In section 44 of the Delhi Goods and Services Tax Act, 2017, in the Explanation, for the figures,
letters and word “31st March, 2019”, the figures, letters and word “30th June, 2019” shall be substituted.
2. This order shall come into force with effect from the 31st 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.