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

Dec 31, 2019 | by Avantis RegTech Legal Research Team


Finance & Taxation Compliance

The Lt. Governor of National Capital Territory of Delhi on December 24, 2019, has extended the due date for furnishing Form GSTR-9 (Annual return) and Form GSTR-9C (Reconciliation Statement) for the period from July 01, 2017 to March 31, 2018 and for the period from April 01, 2018 to March 31, 2019.  

For the extension Government of Delhi issued Delhi Goods and Services Tax (Eighth Removal of Difficulties) Order, 2019, namely:

For the Explanation in section 44 of the Delhi Goods and Services Tax Act, 2017, which specifies the procedure for filing Annual return, the following Explanation has been substituted, namely:

Explanation: For the purposes of this section, it is hereby declared that the annual return for the period from July 01, 2017 to March 31, 2018 shall be furnished on or before December 31, 2019 and the annual return for the period from April 01, 2018 to March 31, 2019 shall be furnished on or before March 31, 2020.

This notification will come into force with effect from November 14, 2019.

[Order No. 08/2019-State Tax(F. 3(99)/Fin(Rev-I)/2019-20/DS-VI/635)]


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