Section 11 in THE DELHI GOODS AND SERVICES TAX (AMENDMENT) ACT, 2019
11. Amendment of section 52:- In section 52 of the principal Act,––
(a)in sub-section (4), the following provisos shall be inserted, namely:––“Provided that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing the statement for such class of registered persons as may be specified therein:Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.”;(b)in sub-section (5), the following provisos shall be inserted, namely:––“Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual statement for such class of registered persons as may be specified therein:Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.”.
