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

Q: What is the 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. 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 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.?

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 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. 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 3,207 characters

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

Source document (PDF, 600 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.

(6 Tigi Be (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
No. F.3(86)/Fin.(Rev-1)/2019-20/ DS-VU 6/3 Dated: feb / 108 PA 7S
THE DELHI GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES)
ORDER, 2019
Order No. 07/2019-State Tax
No. F.3(86)/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; ic (P AND WHEREAS, for the purpose of furnishing of the annual return electronically for every financial year as referred to in sub-section (1) of section 44 of the said Act, certain technical problems rot being faced by the taxpayers as a result whereof, the said annual return for the period from the 1" July, 2017 to the 31° March, 2018 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 giving effect to the provisions of the said section.
(c pe Ro Ky 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:——
1. Short title—This Order may be called the Delhi Goods and Services Tax (Seventh Removal of Difficulties) Order, 2019.
2. In section 44 of the Delhi Goods and Services Tax Act, 2017, in the Explanation, for the figures, letters and word “31" August, 2019”, the figures, letters and word “30"" November, 2019” shall be substituted.
2 This notification shall come into force with effect from the 26" August, 2019. cw By order and in the name of the Lt. Governor of the National Capital \ p Ww : Territory of Delhi (A.K. Singh) Copy forwarded for information to:- L.
Li;
The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi :
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. 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, I.P. Estate, New Delhi. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, IP. Estate, New Delhi OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.
Guard File.
Websitc.

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

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