Delhi Goods and Services Tax (Removal of Difficulties) Order, 2019.

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..... WHEREAS, sub-section (1) of section 10 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this Order referred to as the said Act) provides that- (i) a registered person engaged in the supply of services, other than supply of service referred to in clause (b) of paragraph 6 of Schedule II to the said Act, may opt for the scheme under the said sub-section; (ii .....

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..... ineligibility for the aforesaid scheme, causing hardships to a lot of small businesses and because of that, certain difficulties have arisen in giving effect to the provisions of section 10; NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Delhi Goods and Services Tax Act, 2017 and in supersession of the Delhi Goods and Services Tax (Removal of Difficulties) Orde .....

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..... en into account- (i) for determining the eligibility for composition scheme under second proviso to sub-section (1) of section 10; (ii) in computing aggregate turnover in order to determine eligibility for composition scheme. 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 .....

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