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

Order, 2019

Q: What is the 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 made under?

It states that it was made under section 44 of the Delhi Goods and Services Tax Act, section 172 of the Delhi Goods and Services Tax Act.

Q: Where can I read the 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?

The English text is set out on this page, reproduced from the document India Code holds for it, and the original PDF is linked from here.

Q: When was the 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 made?

It is recorded under the year 2019.

A order made under the The Delhi Goods and Services Tax Act, 2017.

Kind Order Year 2019 Jurisdiction Delhi Text 3,691 characters

Made under The Delhi Goods and Services Tax Act, 2017.

Source document (PDF, 761 KB)

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.

CH Pte Ose] las of F/ 12/14 (TO BE PUBLISHED IN PART IV OF THE DELHT GAZETTE EXTRAORDINARY)
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
THE DELHI GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES)
ORDER, 2019
No, F.3(99)/Fin.(Rev-I)/2019-20/ DS-VI/ & 3S Dated: 34 /, j2- /19 Order No, 08/2019-State Tax
No. F.3(99)/Fin.(Rev-1)/2019-20/ -- 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;
fic p)
2. AND WHEREAS, for the purpose of furnishing of the annual return electronically for ah ery financial year as referred to in sub-section (1) of section 44 of the said Act, certain SAKE technical problems are being faced by the taxpayers as a result whereof, the said annual Zan” return for the period from the 1" July, 2017 to the 31" March, 2018 and for the period from I* April. 2018 to the 31 March, 2019 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 ov 4 giving effect to the provisions of the said section.
a, 3 NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Delhi ye 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: — GN (1) Short tithe—This Order may be called the Delhi Goods and Services Tax (Eighth ee [roves Removal of Difficulties) Order, 2019, os (2) For the Exp!sziation in section 44 of the Delhi Goods and Services Tax Act, 2017, the ox® YS following Explanation shall be substituted. namely: — nv 0 A “Explanation.- For the purposes of this section, it is hereby declared that the annual return for the period from the 1“July, 2017 to the 31*'March, 2018 shall be furnished on or before the 31" December, 2019 and the annual return for the period from the 1* April, 2018 to the 31° March, 2019 shall be furnished on or before the 31°March, 2020. ”. 4 This notification shall come into force with effect from the 14" November, 2019. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi (A.K. Singh) No. F,3(99)/Fin.(Rev-1)/2019-20/ DS-V/2 25 Dated: 24) 2414 Copy forwarded for information to:-
1. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi = The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi ;
3: The Secretary (GAD), Government of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. 4, The Additional Secretary to the Hon’ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi
5. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi
6. The P.A, to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.
ed The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi.
3. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi
9. OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.
10. Guard File.
LE Website.

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

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. Recorded by India Code; the text, where shown, is what its own document carried. This page is not a substitute for legal advice.