The Lt. Governor of Delhi on 27th July, 2020 notified the Delhi Goods and Services Tax (Tenth Removal of Difficulties) Order, 2019 prescribing a change in the furnishing of annual returns.
Every registered person other than an Input Service Distributor, a person paying tax under section 51 or 52, a casual taxable person and a non-resident taxable person, is required to furnish an electronic annual return in the prescribed form, on or before the 31st of the December following the end of the financial year.
However, the taxpayers faced certain technical problems, due to which the registered persons could not furnish the annual returns for the period from 1st July, 2017 to the 31st March, 2018.
Therefore, to remedy this difficulty the order now provides that the Explanation in section 44 of the Delhi Goods and Services Tax Act, 2017, which specifies the procedure for filing Annual return, it is now declared that the annual return for the period from 1st July, 2017, to 31st March, 2018, shall be furnished on or before 31st January 2020.
Click here the read the order.
