Executive Summary:
This document, titled "The Delhi Goods and Services Tax Removal of Difficulties Order, 2018," addresses challenges faced by certain operators in obtaining registration and furnishing statements for October, November, and December 2018. It extends the due date for furnishing these statements to January 31, 2019. The order comes into effect from December 31, 2018.
Key Points / Main Content:
* **Order Title:** Delhi Goods and Services Tax Fourth Removal of Difficulties Order, 2018.
* **Section 52 Amendment:**
* An explanation is inserted into subsection 4 of section 52 of the Delhi Goods and Services Tax Act, 2017.
* The explanation clarifies that the due date for furnishing statements for October, November, and December 2018 is January 31, 2019.
* **Effective Date:** The order is effective from December 31, 2018.
Impact Analysis:
* **Operators Unable to Obtain Registration:**
* Impact: Operators who collected amounts during October, November, and December 2018, but could not register due to technical issues, are affected.
* Action Required: These operators must furnish the statement under subsection 4 of section 52 by January 31, 2019.
* **Tax Authorities:**
* Impact: Tax authorities are responsible for implementing and enforcing the extended deadline.
* Action Required: Process statements furnished until January 31, 2019.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory of India, also referred to as Delhi.
Delhi Goods and Services Tax Act, 2017: A law enacted by the Delhi government related to the Goods and Services Tax.
Delhi Goods and Services Tax Fourth Removal of Difficulties Order, 2018: An order issued under Section 172 of the Delhi Goods and Services Tax Act, 2017, to address challenges in implementing certain provisions.
Section 52: Section 52 of the Delhi Goods and Services Tax Act, 2017, pertaining to the collection and furnishing of statements related to outward supplies of goods or services.
Lt. Governor of National Capital Territory of Delhi: The Lieutenant Governor is the constitutional head of the National Capital Territory of Delhi.
Council: Refers to the Goods and Services Tax (GST) Council, a body responsible for making recommendations on GST-related matters.
October, November and December 2018: Months specifically mentioned with respect to the applicability of the order.
A. K. SINGH: The Deputy Secretary of Finance who issued the order on behalf of the Lt. Governor of the National Capital Territory of Delhi.
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PUBLISHED BY AUTHORITY
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के आदशे से तथा उनके नाम पर,
ए. के. _सह, उप-सिचव -VI (िवW)
FINANCE (REVENUE-1) DEPARTMENT
ORDER
Delhi, the 3rd September, 2019
No. 4/2018-State Tax
THE DELHI GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2018
F. No. 3(31)/Fin(Rev-I)/2019-20/ DS-VI/396.—WHEREAS, sub-section (4) of section 52 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 operator who collects the amount specified in sub-section (1) shall furnish a statement,
electronically, containing the details of outward supplies of goods or services or both effected through it,
including the supplies of goods or services or both returned through it, and the amount collected under sub-
section (1) during a month, in such form and manner as may be prescribed, within ten days after the end of
such month;
AND WHEREAS, certain operators, were unable to obtain registration because of technical issues
being faced by them on the common portal but they collected the amount for the months of October,
November and December 2018, as a result whereof, the statement under sub-section (4) of section 52 of the
said Act could not be furnished and because of that certain difficulties have arisen in giving effect to the
provisions of the said sub-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 (Fourth Removal of
Difficulties) Order, 2018.
2. In section 52 of the Delhi Goods and Services Tax Act, 2017, in sub-section (4), the following
Explanation shall be inserted, namely: ––
“Explanation:—For the purposes of this sub-section, it is hereby declared that the due date for
furnishing the said statement for the months of October, November and December, 2018 shall be the
31st January, 2019.”.
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.