6403 DG /2019

(1)

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REGISTERED No. D.L.-33002/99

GOVERNMENT OF INDIA

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EXTRAORDINARY

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PUBLISHED BY AUTHORITY

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No. 349]

DELHI, FRIDAY, DECEMBER 13, 2019/AGRAHAYANA 22, 1941

[N.C.T.D. No. 324

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PART—IV

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GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI

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Qk- la- 3¼86½@foÙk¼jkt-&1½@2019&20@Mh-,l--VI@613.—
दली माल और सेवा कर अिधिनयम, 2017

(2017 का 03) (िजसे इस आदेश म इसके पात उ अिधिनयम कहा गया है) क" धारा 44 क" उपधारा (1) म यह

उपबंिधत है
क इनपुट सेवा िवतरक, धारा 51 या धारा 52 के अधीन कर का संदाय करने वाले )ि, नैिमितक कराधेय

)ि और अिनवासी कराधेय )ि से िभ+ ,-येक रिज./ीकृत )ि ,-येक िव1ीय वष3 के िलए इले5/ोिनक 7प से ऐसे

,7प और रीित म, जो िविहत क" जाए, ऐसे िव1ीय वष3 के अंत के पात आने वाले इ9तीस
दस:बर को या उससे पूव3 एक

वा=षक िववरणी ,.तुत करेगा ;

और उ अिधिनयम क" धारा 44 क" उपधारा (1) म यथािनAदB ,-येक िव1ीय वष3 के िलए इले5/ोिनक 7प से

वा=षक िववरणी ,.तुत करने के ,योजन म करदाताC को कुछ तकनीक" कEठनाइयG का सामना करना पड़ रहा है, िजसके

पEरणाम.व7प उ उपधारा (1) म यथािनAदB रिज./ीकृत )ियG Hारा 1 जुलाई, 2017 से 31 माच3, 2018 तक क"

कालाविध के िलए उ वा=षक िववरणी ,.तुत नहN क" जा सक" है और िजसके कारण उ धारा के उपबंधG को ,भावी करने

म कितपय कEठनाइयां उ-प+ Oई हP ।

2

DELHI GAZETTE : EXTRAORDINARY

PART IV]

अत: अब, राQीय राजधानी RेS
दली के उपराTयपाल,
दली माल और सेवा कर अिधिनयम, 2017 क"

धारा 172 Hारा ,द1 शियG का ,योग करते Oए पEरषद क" िसफ़ाEरशG पर, कEठनाइयG को दूर करने के िलए िनVिलिखत

आदेश करती है , अथा3त् :--

1. संि नाम

संि नाम

संि नाम

संि नाम – इस आदेश का संिRY नाम
दली माल और सेवा कर (कEठनाइयG को दूर करना, सातवां) आदेश,

2019 है ।

(2)
दली माल और सेवा कर अिधिनयम, 2017 क" धारा 44 के .पBीकरण म, “31 अग.त, 2019” अंकG और

शZद के .थान पर “30 नव:बर, 2019” अंक और शZद रखे जाएंगे ।

2. यह अिधसूचना 26 अग.त, 2019 से लागू होगी ।

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FINANCE (REVENUE-I) DEPARTMENT

ORDER

Delhi, the 12th December, 2019

No. 07/2019-State Tax

THE DELHI GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES)

ORDER, 2019

F. No. 3(86)/Fin.(Rev.-I)/2019-20/DS-VI/613.—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;

AND WHEREAS, for the purpose of furnishing of the annual return electronically for every financial year as

referred to in sub-section (1) of section 44 of the said Act, certain technical problems are being faced by the taxpayers as

a result whereof, the said annual return for the period from the 1^st July, 2017 to the 31^st March, 2018 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 giving effect to the provisions of the said 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 (Seventh Removal of Difficulties)

Order, 2019.

(2) In section 44 of the Delhi Goods and Services Tax Act, 2017, in the Explanation, for the figures, letters and

word “31^st August, 2019”, the figures, letters and word “30^th November, 2019” shall be substituted.

2. This notification shall come into force with effect from the 26^th August, 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.

MANOJ

KUMAR

VERMA

Digitally signed

by MANOJ

KUMAR VERMA

Date: 2019.12.18

19:16:31 +05'30'