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Section 11: Amendment of section 52

The Delhi Goods and Services Tax ( Amendment) Act, 2021 (Delhi Act 06 of 2019)Union territory Regulations of Delhi · 2017

In section 52 of the principal Act,— {a) In sub-section (4), the following provisos shall be inserted, namely:— “Provided that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing the statement for such class of registered persons as may be specified therain:

Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.";

{b} in sub-section (5), the following provisos shall be inserted, namely:— “Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual statement for such class of registered persons as may be specified therain:

Provided further that any extension of time limit notified by the Commissioner of Central tax shall bo deemed to be notified by the Commissioner.".

Where this provision sits

ActThe Delhi Goods and Services Tax ( Amendment) Act, 2021 (Delhi Act 06 of 2019)
Section11
Marginal noteAmendment of section 52
JurisdictionUnion territory of Delhi
StatusIn force as published by the source

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