Executive Summary:
This order, titled the Delhi Goods and Services Tax Second Removal of Difficulties Order, 2019, addresses issues faced by certain operators in obtaining registration and furnishing statements under subsection 4 of section 52 of the Delhi Goods and Services Tax Act, 2017. It substitutes the deadline of "31st January, 2019" with "07th February, 2019" in the Explanation of subsection 4 of section 52. This order takes effect from February 1st, 2019.
Key Points / Main Content:
* **Purpose:** To remove difficulties arising from certain operators being unable to obtain registration and furnish statements.
* **Authority:** Issued by the Lt. Governor of the National Capital Territory of Delhi, based on the recommendations of the Council, and in exercise of powers conferred by section 172 of the Delhi Goods and Services Tax Act, 2017.
* **Amendment to Section 52:** In subsection 4 of section 52 of the Delhi Goods and Services Tax Act, 2017, the explanation is modified.
* The figures, letters and word "31st January, 2019" are substituted with "07th February, 2019".
* **Effective Date:** The order comes into force on February 1st, 2019.
* **Short Title:** The order is called the "Delhi Goods and Services Tax Second Removal of Difficulties Order, 2019".
Impact Analysis:
Operators unable to obtain registration:
* Impact: The deadline extension may allow operators who faced technical issues in obtaining registration and submitting statements for October, November, and December 2018 to comply with the requirements of subsection 4 of section 52.
* Action Required: Furnish the statement under subsection 4 of section 52 by the revised deadline of February 7th, 2019.
Key Entities Referenced
National Capital Territory of Delhi: The administrative territory governed by the Government of the National Capital Territory of Delhi.
Delhi Goods and Services Tax Act, 2017: A law enacted by the legislature of Delhi concerning the Goods and Services Tax.
Delhi Goods and Services Tax Second Removal of Difficulties Order, 2019: An order issued to address challenges in implementing the Delhi Goods and Services Tax Act, 2017.
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 that makes recommendations concerning GST-related matters.
Section 52 of the Delhi Goods and Services Tax Act, 2017: A specific section within the Delhi Goods and Services Tax Act, 2017, pertaining to the collection and furnishing of statements related to outward supplies.
A.K. Singh: The Dy. Secy.VI Finance, who issued the order on behalf of the Lt. Governor of the National Capital Territory of Delhi.
October, November and December 2018: The months during which certain operators faced technical issues on the common portal, preventing them from obtaining registration.
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ए. के. _संह, उप-सिचव-VI (िवV)
FINANCE (REVENUE-1) DEPARTMENT
ORDER
THE DELHI GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES)
Delhi, the 3rd September, 2019
No. 02/2019-State Tax
F. No. 3 (41)/Fin (Rev-I)/2019-20/ DS-VI/405.—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 subsection (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 (Second Removal of
Difficulties) Order, 2019.
2. In section 52 of the Delhi Goods and Services Tax Act, 2017, in sub-section (4), in the Explanation,
for the figures, letters and word “31st January, 2019”, the figures, letters and word “07th February,
2019” shall be substituted.
2. This Order shall come into force with effect from the 01st day of February, 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.