Rules of Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) - F.3(770)/Policy/VAT/GST/2017/485-94 - Delhi SGST

DEPARTMENT OF TRADE AND TAXES NOTIFICATION NO. F. 3(770)/Policy/VAT/GST/2017/485-94 Delhi, the 1st July, 2017 As mandated under the following Rules of Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017):- 1. Composition Rule 1 sub rule (1), (3), (4) (6). 2. Refund Rule 1 sub rule (1) and Rule 7. 3. Registration Rule 1 sub rule (1) (4), Rule 5 sub rule (1), Rule 6 sub rule (1), Rule 7 sub rule (1), Rule 8 sub rule (1), Rule 10 sub rule (1), Rule 12 sub rule (1), Rule 13, Rule 16 sub rule (1), Rule 17 sub rule (1). 4. Accounts and records Rule 3 sub rule (1) (3). 5. Assessment and Audit Rule 1 sub rule (1). 6. Return Rule 1, 2, 3, 4, 5, 6, 7, 8, 21 sub rule (1) (2), 22, 23 sub rule (1), 24 sub rule (1). Facilitation Centre has been established at the Vyapar Bhawan, Indraprastha Estate, New Delhi 02, for the purpose of this Act and any other Rules thereunder. This notification shall come into force with effect from the 1st day of July, 2017. H. RAJESH PRASAD Commissioner, State Tax, Delhi