Delhi Goods and Services Tax (Fifth Amendment) Rules, 2021 - 27/2021– State Tax - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 14th December, 2021 No. 27/2021 State Tax No. F. 3(135)/Fin.(Exp-I)/2021-22/DS-I/403 .-In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governorof 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 (Fifth Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they shall come into force with effect from 1st June, 2021 2. In the Delhi Goods and Services Tax Rules, 2017,- (i) in sub-rule (1) of rule 26, in the fourth proviso, with effect from the 31st day of May, 2021, for the figures, letters and words 31st day of May, 2021 , the figures, letters and words 31stday of August, 2021 shall be substituted; (ii) in sub-rule (4) of rule 36, for the second proviso, the following proviso shall be substituted, namely:- Provided further that such condition shall apply cumulatively for the period April, May and June, 2021 and the return in FORM GSTR-3B for the tax period June, 2021 or quarter ending June, 2021, as the case may be, shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above. ; (iii) in sub-rule (2) of rule 59,after the first proviso, the following proviso shall be inserted, namely:- Provided further that a registered person may furnish such details, for the month of May, 2021, using IFF from the 1st day of June, 2021 till the 28th day of June, 2021. . By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANOJ 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. 15/2021 State Tax, dated the 9th December 2021, published in the Gazette of Delhi, Extraordinary, Part IV, published vide No. F. 3(134)/Fin.(Exp-I)/2021-22/DS-I/395, dated the 9 th December 2021.