Section 172
Section 172 of the Delhi Goods and Services Tax Act, 2017. 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 mad
(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.
Section 172, The Delhi Goods and Services Tax Act, 2017 (Act 3 of 2017).
Made under this section, and citing it
15 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
- Order No. 09/2019-State TaxOrder 2020
- 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)Notification 2020
- 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, 2019Order 2019
- 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.Order 2019
- 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.Order 2019
- 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.Order 2019
- 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, 2020Order 2019
- Seeks to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers.Order 2019
- 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. 01.02.2019Order 2019
- The Delhi Goods and Services Tax (REMOVAL OF DIFFICULTIES) ORDER, 2018Order 2019
- The Delhi Goods and Services Tax (REMOVAL OF DIFFICULTIES) ORDER, 2018Order 2019
- The Delhi Goods and Services Tax (REMOVAL OF DIFFICULTIES) ORDER, 2018Order 2019
- 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, electronicallyOrder 2019
- in supercession of the Delhi Goods and Services Tax (Removal of Difficulties) Order, 2017, No. 01/2017 - State TaxOrder 2019
- 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.Order 2019
Questions about Section 172
How do I find court cases under Section 172 of the Delhi Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Delhi Goods and Services Tax Act 172, section 172 Delhi Goods and Services Tax Act, section 172 of the Delhi Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 172 of the Delhi Goods and Services Tax Act, and has it changed?
The rules and notifications made under it are where it actually bites, and there are 15: most recently Order No. 09/2019-State Tax (2020), then 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) (2020), and 13 more.
When was the Delhi Goods and Services Tax Act enacted?
Delhi Goods and Services Tax Act was enacted in 2017 as Act 3 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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). This page is not a substitute for legal advice.