Delhi Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018 - ORDER No. 4/2018-State Tax - Delhi SGST
Extract
..... FINANCE (REVENUE-1) DEPARTMENT ORDER No. 4/2018-State Tax Delhi, the 3rd September, 2019 THE DELHI GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2018 F. No. 3(31)/Fin(Rev-I)/2019-20/ DS-VI/396.-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 deta .....
..... ifficulties, namely: - 1. Short title.-This Order may be called the Delhi Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018. 2. In section 52 of the Delhi Goods and Services Tax Act, 2017, in sub-section (4), the following Explanation shall be inserted, namely: - “Explanation:-For the purposes of this sub-section, it is hereby declared that the due date for furnishing the said statement for the months of October, November and December, 2018 shall be the 31st January, 2019 .....