{"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":"44","heading":null,"text":"(1) 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. (2) Every registered person who is required to get his accounts audited in accordance with the provisions of sub-section (5) of section 35 shall furnish, electronically, the annual return under sub-section (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed.","html":"

(1) 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. (2) Every registered person who is required to get his accounts audited in accordance with the provisions of sub-section (5) of section 35 shall furnish, electronically, the annual return under sub-section (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed.

","words":136,"text_source":"ocr"},"classification":[],"instruments":[{"key":"d3c02dcc","kind":"notification","title":"Notification No. 10/2022-State Tax","year":2022,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-10-2022-state-tax-d3c02dcc/"},{"key":"fe88f464","kind":"notification","title":"Notification no.-31/2021-State Tax","year":2021,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-31-2021-state-tax-fe88f464/"},{"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":"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":"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":"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":"d11ec4ef","kind":"notification","title":"Seeks to make filing of annual return under section 44 (1) of DGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.","year":2019,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-make-filing-of-annual-return-under-section-44-1-of-dgst-act-d11ec4ef/"},{"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":"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":"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/"},{"key":"aced5d81","kind":"notification","title":"Commencement of remaining sections except provisio to section 42 (9) , Provisio to Section 43(9), 51 and 52","year":2017,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/commencement-of-remaining-sections-except-provisio-to-section-42-9-aced5d81/"},{"key":"c628aac2","kind":"notification","title":"Notification No. 30/2021-State Tax","year":2022,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-30-2021-state-tax-c628aac2/"},{"key":"aa644d5c","kind":"notification","title":"Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores.(Notification No. 30/2021-State Tax)","year":2022,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-amend-rule-80-of-the-cgst-rules-2017-and-notify-form-gstr-9-aa644d5c/"},{"key":"fecd3041","kind":"notification","title":"Notification No-56/2019- State Tax","year":2021,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-56-2019-state-tax-fecd3041/"},{"key":"d426e6ae","kind":"notification","title":"Notification No. 56/2019-State Tax","year":2020,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-56-2019-state-tax-d426e6ae/"},{"key":"65371ad6","kind":"notification","title":"Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. Primarily related to Simplification of the Annual Return / Reconciliation Statement (Notification No. 56/2019-State Tax)","year":2020,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-carry-out-seventh-amendment-2019-in-the-cgst-rules-2017-65371ad6/"},{"key":"44e4614b","kind":"notification","title":"Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”).","year":2019,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-provide-exemption-from-furnishing-of-annual-return-44e4614b/"},{"key":"4544a8cd","kind":"notification","title":"Delhi Goods and Services Tax (Tenth Amendment) Rules, 2018","year":2019,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/delhi-goods-and-services-tax-tenth-amendment-rules-2018-4544a8cd/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/delhi-goods-services-tax-act-2017/section/44/","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."}