Delhi Goods and Services Tax (Second Removal of Difficulties) Order, 2019 - Order No. 02/2019-State Tax - Delhi SGST

FINANCE (REVENUE-1) DEPARTMENT ORDER No. 02/2019-State Tax THE DELHI GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) Delhi, the 3rd September, 2019 F. No. 3 (41)/Fin (Rev-I)/2019-20/ DS-VI/405 .- 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 subsection (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: 1. Short title. This Order may be called the Delhi Goods and Services Tax (Second Removal of Difficulties) Order, 2019. 2. In section 52 of the Delhi Goods and Services Tax Act, 2017, in sub-section (4), in the Explanation, for the figures, letters and word 31st January, 2019 , the figures, letters and word 07th February, 2019 shall be substituted. 2. This Order shall come into force with effect from the 01st day of February, 2019. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, A.K. SINGH, Dy. Secy.-VI (Finance)