Executive Summary:
This order, titled "The Delhi Goods and Services Tax Removal of Difficulties Order, 2019," addresses technical issues preventing taxpayers from electronically furnishing annual returns as required by the Delhi Goods and Services Tax Act, 2017. It extends the deadline for filing the annual return for the period from July 1, 2017, to March 31, 2018. The order is effective from August 26, 2019.
Key Points / Main Content:
* **Order Title and Authority:**
* The order is called the Delhi Goods and Services Tax Seventh Removal of Difficulties Order, 2019.
* It is issued under the powers conferred by section 172 of the Delhi Goods and Services Tax Act, 2017, with the recommendations of the Council and approval of the Lt. Governor of the National Capital Territory of Delhi.
* **Amendment to Section 44 of the DGST Act, 2017:**
* The explanation in section 44 of the Delhi Goods and Services Tax Act, 2017, is amended.
* **Deadline Extension:**
* The deadline of "31st August, 2019" for furnishing the annual return is substituted with "30th November, 2019."
* **Effective Date:**
* This order comes into force with effect from August 26, 2019.
Impact Analysis:
* Registered Persons (Taxpayers):
* Impact: Taxpayers who faced technical difficulties in furnishing their annual returns for the period from July 1, 2017, to March 31, 2018, benefit from the extended deadline.
* Action Required: Registered persons should furnish their annual returns electronically on or before November 30, 2019.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory of India containing New Delhi.
Delhi Goods and Services Tax Act, 2017: A state law enacted by the Legislative Assembly of Delhi, related to Goods and Services Tax.
Delhi Goods and Services Tax Seventh Removal of Difficulties Order, 2019: An order issued to address challenges in implementing the Delhi Goods and Services Tax Act, 2017.
Goods and Services Tax: An indirect tax used in India on the supply of goods and services.
A. K. Singh: Deputy Secretary VI, Finance Department of Delhi, signatory of the order.
New Delhi: A city and the capital of India.
Council: Refers to the Goods and Service Tax (GST) Council.
1st July, 2017: The date from which the annual return was not furnished due to technical problems.
jftLVªh la- Mh-,y-µ33002@99 Hkkjr ljdkj REGISTERED No. D.L.-33002/99
GOVERNMENT OF INDIA
vlk/kj.k
EXTRAORDINARY
çkf/dkj ls çdkf'kr
PUBLISHED BY AUTHORITY
la- 349] fnYyh] 'kqØokj] fnlEcj 13] 2019@vxzgk;.k 22] 1941 ¹jk-jk-jk-{ks-fn- la- 324
No. 349] DELHI, FRIDAY, DECEMBER 13, 2019/AGRAHAYANA 22, 1941 [N.C.T.D. No. 324
Hkkx—IV
PART—IV
jk"Vªh; jktèkkuh jkT; {ks=k] fnYyh ljdkj
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
foÙk ¼jktLo&1½ foHkkx
vkns'k
fnYyh] 12 fnlEcj] 2019
la- 7@2019&jkT; dj
fnYyh eky vkSj lsokdj ¼dfBukbZ fuokj.k½ vkns'k] 2019
Qk- la- 3¼86½@foÙk¼jkt-&1½@2019&20@Mh-,l--VI@613.—(cid:1)द(cid:3)ली माल और सेवा कर अिधिनयम, 2017
(2017 का 03) (िजसे इस आदेश म(cid:24) इसके प(cid:26)ात उ(cid:29) अिधिनयम कहा गया ह)ै क" धारा 44 क" उपधारा (1) म (cid:24) यह
उपबंिधत ह ै (cid:1)क इनपुट सेवा िवतरक, धारा 51 या धारा 52 के अधीन कर का संदाय करन े वाले )ि(cid:29), नैिमितक कराधये
)ि(cid:29) और अिनवासी कराधेय )ि(cid:29) से िभ+ ,-येक रिज./ीकृत )ि(cid:29) ,-येक िव1ीय वष3 के िलए इले5/ोिनक 7प से ऐसे
,7प और रीित म,(cid:24) जो िविहत क" जाए, ऐस े िव1ीय वष 3 के अतं के प(cid:26)ात आन े वाल े इ9तीस (cid:1)दस:बर को या उससे पूव3 एक
वा=षक िववरणी ,.तुत करेगा ;
और उ(cid:29) अिधिनयम क" धारा 44 क" उपधारा (1) म(cid:24) यथािनAदB ,-येक िव1ीय वष3 के िलए इले5/ोिनक 7प से
वा=षक िववरणी ,.तुत करने के ,योजन म(cid:24) करदाताC को कुछ तकनीक" कEठनाइयG का सामना करना पड़ रहा ह,ै िजसके
पEरणाम.व7प उ(cid:29) उपधारा (1) म(cid:24) यथािनAदB रिज./ीकृत )ि(cid:29)यG Hारा 1 जुलाई, 2017 से 31 माच,3 2018 तक क"
कालाविध के िलए उ(cid:29) वा=षक िववरणी ,.ततु नहN क" जा सक" ह ै और िजसके कारण उ(cid:29) धारा के उपबंधG को ,भावी करन े
म(cid:24) कितपय कEठनाइयां उ-प+ Oई ह P।
6403 DG /2019 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
अत: अब, राQीय राजधानी RेS (cid:1)द(cid:3)ली के उपराTयपाल, (cid:1)द(cid:3)ली माल और सेवा कर अिधिनयम, 2017 क"
धारा 172 Hारा ,द1 शि(cid:29)यG का ,योग करते Oए पEरषद क" िसफ़ाEरशG पर, कEठनाइयG को दरू करन े के िलए िनVिलिखत
आदेश करती ह ै, अथा3त ्:--
1. ससससंिंिंिंि(cid:4)(cid:4)(cid:4)(cid:4)(cid:5)(cid:5)(cid:5)(cid:5) ननननाााामममम –––– इस आदशे का संिRY नाम (cid:1)द(cid:3)ली माल और सेवा कर (कEठनाइयG को दरू करना, सातवां) आदेश,
2019 ह ै ।
(2) (cid:1)द(cid:3)ली माल और सेवा कर अिधिनयम, 2017 क" धारा 44 के .पBीकरण म,(cid:24) “31 अग.त, 2019” अंकG और
शZद के .थान पर “30 नव:बर, 2019” अंक और शZद रख े जाएंगे ।
2. यह अिधसूचना 26 अग.त, 2019 से लाग ू होगी ।
jk"Vªh; jkt/kkuh {ks= fnYyh d s mijkT;iky
d s vkn”s k l s rFkk mud s uke ij]
,- d-s flga ] mi lfpo&VI ¼foÙk½
FINANCE (REVENUE-I) DEPARTMENT
ORDER
Delhi, the 12th December, 2019
No. 07/2019-State Tax
THE DELHI GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES)
ORDER, 2019
F. No. 3(86)/Fin.(Rev.-I)/2019-20/DS-VI/613.—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, certain technical problems are being faced by the taxpayers 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 (Seventh Removal of Difficulties)
Order, 2019.
(2) In section 44 of the Delhi Goods and Services Tax Act, 2017, in the Explanation, for the figures, letters and
word “31st August, 2019”, the figures, letters and word “30th November, 2019” shall be substituted.
2. This notification shall come into force with effect from the 26th August, 2019.
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.