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Delhi Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018

..... 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 details of outward supplies of goods o .....

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..... Services Tax Act, 2017, 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 . 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 purp .....

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