Section 8: Amendment of section 44

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

In the principal Act, in section 44, in sub-section (1), Ly the following provisos “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 return for such class of registered persons as may be spacified therein:

Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deamed to be notified by the Commissioner.”,

Where this provision sits

Act	The Delhi Goods and Services Tax ( Amendment) Act, 2021 (Delhi Act 06 of 2019)
Section	8
Marginal note	Amendment of section 44
Jurisdiction	Union territory of Delhi
Status	In force as published by the source

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