CH Pte Ose] las of F/ 12/14 (TO BE PUBLISHED IN PART IV OF THE DELHT GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT DELHT SACHIVALAYA, LP. ESTATE: NEW DELHI-110 002 THE DELHI GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2019 No, F.3(99)/Fin.(Rev-I)/2019-20/ DS-VI/ & 3S Dated: 34 /, j2- /19 Order No, 08/2019-State Tax No. F.3(99)/Fin.(Rev-1)/2019-20/ -- WHEREAS, sub-section (1) of section 44 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 registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person. shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year;
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2. AND WHEREAS, for the purpose of furnishing of the annual return electronically for ah ery financial year as referred to in sub-section (1) of section 44 of the said Act, certain SAKE technical problems are being faced by the taxpayers as a result whereof, the said annual Zan” return for the period from the 1" July, 2017 to the 31" March, 2018 and for the period from I* April. 2018 to the 31 March, 2019 could not be furnished by the registered persons, as referred to in the said sub-section (1) and because of that. certain difficulties have arisen in ov 4 giving effect to the provisions of the said section.
a, 3 NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Delhi ye 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: — GN (1) Short tithe—This Order may be called the Delhi Goods and Services Tax (Eighth ee [roves Removal of Difficulties) Order, 2019, os (2) For the Exp!sziation in section 44 of the Delhi Goods and Services Tax Act, 2017, the ox® YS following Explanation shall be substituted. namely: — nv 0 A “Explanation.- For the purposes of this section, it is hereby declared that the annual return for the period from the 1“July, 2017 to the 31*'March, 2018 shall be furnished on or before the 31" December, 2019 and the annual return for the period from the 1* April, 2018 to the 31° March, 2019 shall be furnished on or before the 31°March, 2020. ”.
4 This notification shall come into force with effect from the 14" November, 2019.
By order and in the name of the Lt. Governor of the National Capital Territory of Delhi (A.K. Singh) Dy. Secretary VI (Finance) No. F,3(99)/Fin.(Rev-1)/2019-20/ DS-V/2 25 Dated: 24) 2414 Copy forwarded for information to:-
1. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi = The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi ;
3: The Secretary (GAD), Government of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date.
4, The Additional Secretary to the Hon’ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi
5. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P.
Estate, New Delhi
6. The P.A, to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.
ed The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi.
3. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi
9. OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.
10. Guard File.
LE Website.
(A.K.'Singh) Dy. Secretary VI (Finance)