Order, 2019

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

09 | oF} (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE ae Pea pnet] Coltey ol GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI ve

THE DELHI GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES)

ORDER, 2018

Order No.4/2018-State Tax

No. F.3(31)/Fin(Rev-1)/2019-20 /- WHEREAS, sub-section (4) of section 52 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 operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under sub-section (1) during a month, in such form and manner as may be prescribed, within ten days after the end of such month;

AND WHEREAS, certain operators, were unable to obtain registration because of technical issues being faced by them on the common portal but they collected the amount for the months of October, November and December 2018, as a result whereof, the statement under sub-section

(4) of section 52 of the said Act could not be furnished and because of that certain difficulties have arisen in giving effect to the provisions of the said sub-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: — |. Short title. —This Order may be called the Delhi Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018.

2. In section 52 of the Delhi Goods and Services Tax Act, 2017, in sub-section (4), the following Explanation shall be inserted, namely: — “Explanation: - For the purposes of this sub-section, it is hereby declared that the due date for furnishing the said statement for the months of October, November and December, 2018 shall be the 31° January, 2019.”, This order shall come into forée with effect from the 315! day of December, 2018. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi (A.K. Singh) No. F.3 (31)/Fin(Rev-1)/2019-20/DS-VU 396 Dated: 6 2 | 04 ] 19 Copy forwarded for information to:- is a.

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The Addl. Chief Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, Delhi The Principal Secretary (GAD), Government of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi The Additional Secretary to the Hon’ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi The P.A. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. The Commissioner, State Tax, Delhi, Vyapar Bhawan, L.P. Estate, New Delhi. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, 1.P. Estate, New Delhi OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. .

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Provisions this order answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Delhi Goods and Services Tax Act, 2017