The Delhi Goods and Service Tax Department notified the Delhi Goods and Services Tax (Tenth Removal of Difficulties) Order, 2019.
As per Section 44(1) of the Delhi Goods and Services Tax Act, 2017 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.
For the purpose of furnishing of the annual return electronically for every financial year under section 44(1) of the Act, certain technical problems are being faced by the taxpayers as a result whereof, the said annual return for the period from the 1st July 2017 to the 31st March 2018 could not be furnished by the registered persons, and because of that, certain difficulties have arisen in giving effect to the provisions of the said section.
“In section 44 of the Delhi Goods and Services Tax Act, 2017, in the Explanation, for the figures, letters and word “31st December, 2019”, the figures, letters and the word “31st January 2020” shall be substituted,” the notification said.
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