(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-l) DEPARTMENT DELHI SACHIVALAYA, IJ’. ESTATE: NEW DELHI-110 002 No. F.3 (on/Fin (Rev-I)/2019—20/DS-Vl/ 9.90 Dated: ”1/0 7/,7 THE DELHI GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2018 Order No. 2/2018-Stnte Tax AND WHEREAS. sub-section (3) of section 37 of the said Act provides that- Any registered person, who has furnished the detnils under sub—section (I) for any tux period and which haveremained unmatched under section 42 or section 43. shall, upon discovery of any error or omission therein,rectify such error or omission in such manner as may be prescribed, and shall pay tax and interest. ifany. in case there is short payment of tax on account of such error or omission, in return to be furnished for such tax period:
Provtded that no rectification of error or omission in respect of the details furnished under sub-section (1) shull be allowed nfler fumishing of the return under section 39 for the month of September following the end ofthe financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier;
AND WHEREAS, the financial year 20l7-18 was the first year of the implementation of the Goods and Services Tax in India and the taxpayers were still in the process of familierising themselves with the new taxation system And due to lack ofsaid familiarity-
(i) the registered persons eligible to avail input tax credit could not ellim the some in terms of
(ii) "'e “gim‘ed mm"! could "01 rectify the error or omission in terms of rovisi b.
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(3) ofsection 37 within the stipulaled time, p s section as a result whereof cerln section l6 and sub-section in difficulties have Misen in giving effect: to the rovisi f '(3) organ" :7; p one o subsection (4) of NOW. THEREFORE. in exercise of the powers conferred by sectAct, 20l7. the Lt, Governor 0! National Capital Territory of Delhimakes the following Order, to remove the difficulties, namely:— ion [72 of the Delhi Goods and Services Tax, on recommendations of the Council, hereby l, Short title—This 0rd » .Dimcum“) Order, 20l8.- 9" may be called the Delhi Goods and Services Tu (Second Removal of2, In sub-section (4) ofsection 16 ot‘the said Act. the following proviso shall be illened nlm l. e y: - “Provided that the registered ‘ cred f .
‘ ‘ person shall be entitled to 'Jaitshmg of the return under section 39 for the month of September 2 ‘2‘)!“ “x ufler lie due date of rn under the slid section for the month of March 20 , till the due offil'nishing ofthe 19 m respect of y invoice or invoice relating to such \ ** ‘ ' ' ' -ll£ the details of which debit note for supply ofgoods or serum or both made during the financml year 20l7 , ~ ' .
have been uploaded by the supplier under sub-section (l) ofseetion 37 till the due date for furnishing the details under sub-section (1) ofsaid section for the month of March, 20l9.".
3. in sub-section (3) of section 37' of the said Act, afier the existing proviso, the following proviso shull be inserted, namely: — “Provided further that the rectification of error or omission in respect of the details furnished under sub-section (I) shall be allowed uher furnishing ofthe return under section 39 for the month of September, 2018 till the due date for furnishing the details under sub-section (I) for the month of March, 20l9 or for the quarter January. 20l9 to March, 20l9.".
4, This order shall come into force with effect front the 31flday of December, 2018.
By order and in the name of the Lt. Governor of the National Capital Territory of Delhi.
(A.K. Singli) Dy. Secretory VI (Flnunce) No.F.3(61)/Fin(Rev-I)/2019-20/DS-VI/ 9°20 Dated:
[3/57/17 Copy forwarded for information to:- l. The Addl. ChiefSecretary (Finance), Govemment ofNCT of Delhi, Delhi Saohivalaya, Delhi2. The Principal Secretary (GAD), Government oi'NCT of Delhi with the request to publish thenotification in Delhi Gazette Part-[V (Extraordinary) in today’s date.3. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi4, The Additional Secretary to the Hon’ble Chief Minister, Government ofNCT of Delhi, DelhiSachivaluya, l.P Estate, New Delhi
5. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Saehivalaya, LP. Estate,New Delhi
6. The PA. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.7, The Commissioner, State Tax, Delhi, Vyapar Bhawan, LP. Estate, New Delhi.8, The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, LP.Estate, New Delhi
9. OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, LP. Estate, NewDelhi,
10. Guard File, 1 | Website.
Dy. Secretary Vl (Flnlnce) ~\