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

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....on 44 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 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 ma....

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.... Goods and 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 Delhi Goods and Services Tax (Removal of Difficulties) Order, 2018. 2. In section 44 of the Delhi Goods and Services Tax Act, 2017, after sub-section (2),....