Delhi Goods and Services Tax (Second Amendment) Rules, 2021 - 07/2021- State Tax - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 29th November, 2021 No. 07/2021- State Tax No. F. 3(132)/Fin.(Exp-I)/2021-22/ DS-I/350 .-In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely: - 1. (i) These rules may be called the Delhi Goods and Services Tax (Second Amendment) Rules, 2021. (ii) These rules shall come into force with effect from 27th April, 2021. 2. In the Delhi Goods and Services Tax Rules, 2017, in rule 26 in sub-rule (1), after the third proviso, the following proviso shall be inserted, namely:- Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27th day of April, 2021 to the 31st day of May, 2021, also be allowed to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using invoice furnishing facility, verified through electronic verification code (EVC). . By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy.-I (Finance) Note : The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide Notification No.03/2017-State Tax, dated the 22nd June, 2017, Published Vide No. F.3(10)/Fin(Rev-I)/2017-18/DS-VI/342, dated the 22nd June, 2017 and last amended vide notification No. 01/2021-State Tax, Dated the 26th November 2021, published in the Gazette of Delhi, Part IV, Published Vide No. F.3(131) /Fin.(Exp-I)/2021-22/DS-I/334 dated the 26th November 2021.