Delhi Goods and Services Tax (Third Amendment) Rules, 2021. - 13/2021-State Tax - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 2nd December, 2021 No. 13/2021 State Tax No. F. 3(133)/Fin.(Exp-I)/2021-22/DS-I/372.- 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. Short title and commencement. - (1) These rules may be called the Delhi Goods and Services Tax (Third Amendment) Rules, 2021. (2) These rules shall come into force with effect from 1st May, 2021. 2. In the Delhi Goods and Services Tax Rules, 2017, (i) In sub-rule (4) of rule 36, after the first proviso, the following proviso shall be inserted, namely:- Provided further that such condition shall apply cumulatively for the period April and May, 2021 and the return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above. ; (ii) In sub-rule (2) of rule 59, the following proviso shall be inserted, namely:- Provided that a registered person may furnish such details, for the month of April, 2021, using IFF from the 1st day of May, 2021 till the 28th day of May, 2021. . 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. 07/2021-State Tax, dated the 29th November 2021, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F. 3(132)/Fin.(Exp-I)/2021-22/DS-I/350 dated the 29th November, 2021.