Delhi Goods and Services Tax (Third Removal of Difficulties) Order, 2019. - Order No. 3/2019-State Tax - Delhi SGST

THE DELHI GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2019 Delhi, the 12th September, 2019 Order No. 3/2019-State Tax No. F.3(42 )/Fin (Rev-I)/2019-20/ DS-VI/427.- Whereas, clause (c) of sub-section (3) of section 31 the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereinafter referred to as the said Act) provides that a registered person supplying exempted goods or services or both or paying tax under the provisions of section 10 shall issue, instead of a tax invoice, a bill of supply, and therefore any person not covered by the said clause has to issue a tax invoice; Now, Therefore, in exercise of the powers conferred by section 172 of the said Act, 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 (Third Removal of Difficulties) Order, 2019. 2. For the removal of difficulties, it is hereby clarified that provisions of clause (c) of sub-section (3) of section 31 of the said Act shall apply to a person paying tax under notification No 2/2019-State Tax (Rate) dated the 12th September, 2019 published in the Gazette of Delhi, Extraordinary, Part-IV vide number No. F.3(52)/Fin.(Rev-I)/2019-20/ DS-VI/425, dated the 12th September, 2019. 2. This order shall come into force with effect from the 8th day of March, 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)