{"act":{"id":"delhi-goods-services-tax-act-2017","short_title":"The Delhi Goods and Services Tax Act, 2017","long_title":null,"act_number":"3","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Delhi","unit":"section","section_count":174,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/a80716b6-b6b8-4a70-9070-1e71422b6495.pdf","url":"https://indiacode.ecourtsindia.com/delhi-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"172","heading":null,"text":"(1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or expedient for the purpose of removing the said difficulty: Provided that no such order shall be made after the expiry of a period of three years from the date of commencement of this Act. (2) Every order made under this section shall be laid, as soon as may be, after it is made, before the State Legislature.","html":"<p>(1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or expedient for the purpose of removing the said difficulty: Provided that no such order shall be made after the expiry of a period of three years from the date of commencement of this Act. (2) Every order made under this section shall be laid, as soon as may be, after it is made, before the State Legislature.</p>","words":115,"text_source":"ocr"},"classification":[],"instruments":[{"key":"88a0e219","kind":"notification","title":"Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States. (Notification No.09/2019-State Tax)","year":2020,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-extend-the-due-date-for-furnishing-form-gstr-3b-for-the-month-88a0e219/"},{"key":"e4ec0a8b","kind":"order","title":"Order No. 09/2019-State Tax","year":2020,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/order-no-09-2019-state-tax-e4ec0a8b/"},{"key":"370d5b40","kind":"order","title":"The Delhi Goods and Services Tax (REMOVAL OF DIFFICULTIES) ORDER, 2018","year":2019,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/the-delhi-goods-and-services-tax-removal-of-difficulties-order-2018-370d5b40/"},{"key":"5cd9c8fd","kind":"order","title":"Seeks to extend the due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C under section 44 of the Delhi Goods and Services Tax Act, 2017.","year":2019,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-extend-the-due-date-for-furnishing-form-gstr-9-form-gstr-9a-5cd9c8fd/"},{"key":"6438a8a1","kind":"order","title":"in supercession of the Delhi Goods and Services Tax (Removal of Difficulties) Order, 2017, No. 01/2017 - State Tax","year":2019,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/in-supercession-of-the-delhi-goods-and-services-tax-removal-of-6438a8a1/"},{"key":"7d769c79","kind":"order","title":"Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31st December, 2019 and for FY 2018-19 till 31st March, 2020","year":2019,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-extend-the-last-date-for-furnishing-of-annual-return-7d769c79/"},{"key":"7e6dd932","kind":"order","title":"Seeks to extend the due date for furnishing the statement in FORM GSTR-8 by e-commerce companies for the months of October to December, 2018 till 31.01.2019.","year":2019,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-extend-the-due-date-for-furnishing-the-statement-in-form-gstr-7e6dd932/"},{"key":"8a2688d7","kind":"order","title":"The Delhi Goods and Services Tax (REMOVAL OF DIFFICULTIES) ORDER, 2018","year":2019,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/the-delhi-goods-and-services-tax-removal-of-difficulties-order-2018-8a2688d7/"},{"key":"998989c4","kind":"order","title":"Seeks to supersede Removal of Difficulties Order No. 1/2017 - State Tax in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019","year":2019,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-supersede-removal-of-difficulties-order-no-1-2017-state-tax-998989c4/"},{"key":"af0890e1","kind":"order","title":"Removal of difficulty order regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019","year":2019,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/removal-of-difficulty-order-regarding-extension-of-due-date-for-filing-af0890e1/"},{"key":"d6f51540","kind":"order","title":"every operator who collects the amount specified in sub-section (1) shall furnish a statement, containing the details of outward supplies of goods or services or both, electronically","year":2019,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/every-operator-who-collects-the-amount-specified-in-sub-section-1-d6f51540/"},{"key":"ef1cc88f","kind":"order","title":"The Delhi Goods and Services Tax (REMOVAL OF DIFFICULTIES) ORDER, 2018","year":2019,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/the-delhi-goods-and-services-tax-removal-of-difficulties-order-2018-ef1cc88f/"},{"key":"1812926f","kind":"order","title":"seeks to remove difficulties regarding filing of Annual returns by extending the due date for filing of Annual return / Reconciliation Statement for the Financial year 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C to 30th November, 2019.","year":2019,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-remove-difficulties-regarding-filing-of-annual-returns-by-1812926f/"},{"key":"fb39b6c5","kind":"order","title":"Seeks to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers.","year":2019,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-extend-the-time-limit-for-filing-an-application-for-fb39b6c5/"},{"key":"2cb15e94","kind":"order","title":"Seeks to amend Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so as to extend the due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 till 30.06.2019.","year":2019,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-amend-removal-of-difficulty-order-no-1-2018-dated-11-12-2018-2cb15e94/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/delhi-goods-services-tax-act-2017/section/172/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/a80716b6-b6b8-4a70-9070-1e71422b6495.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/7905c17c-0f89-430e-9228-75eb07a04102/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}