3320 DG/2020
(1)
रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
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असाधारण
EXTRAORDINARY
प्राजधकार से प्रकाजित
PUBLISHED BY AUTHORITY
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षेत्र दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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सं. 140] दिल्ली, मंगलवार, िुलाई 28, 2020/श्रावण 6, 1942 [रा.रा.रा.क्षे.दि. सं. 76
No. 140] DELHI, TUESDAY, JULY 28, 2020/SRAVANA 6, 1942 [N.C.T.D. No. 76
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-28072020-220717
SG-DL-E-28072020-220717
[PART IV
DELHI GAZETTE : EXTRAORDINARY
2
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FINANCE (REVENUE-I) DEPARTMENT
ORDER
Delhi, the 27th July, 2020
THE DELHI GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2019
No. 10/2019-State Tax
No. F.3 (19 )/Fin (Rev-I)/2020-21/DS-IV/36.&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 1st July, 2017 to the 31st 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 the National Capital Territory of Delhi, on
recommendations of the Council, hereby makes the following Order, to remove the difficulties,
namely:––
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
1. Short title.––This Order may be called the Delhi Goods and Services Tax (Tenth 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 “31st December, 2019”, the figures, letters and word “31st January, 2020”
shall be substituted.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
SUNIL SEHGAL, Dy. Secry. IV (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: 2020.07.28
19:06:35 +05'30'