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TMI BlogDelhi Goods and Services Tax (Composition and Registration) (Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) , the Lt. Governor of the National Capital Territory of Delhi hereby makes the following rules to amend the Delhi Goods and Services Tax (Composition and Registration) Rules, 2017, namely:- 1. (1) These rules may be called the Delhi Goods and Services Tax (Composition and Registration) (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d rules, in rule 19, in sub-rule (1), in clause (d), for the words the said rule , the words, sub-rule (2) of rule 8 shall be substituted; 6. In the said rules, in rule 21, for clause (b), the following clauses shall be substituted, namely:- (b) issues invoice or bill without supply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or (c) vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hrough electronic verification code, shall be made available to the registered person on the common portal. ; 9. In the said rules, in rule 26, in sub-rule (3), for the words specified under the provisions of the Information Technology Act, 2000 (21 of 2000) , the words or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and figures within 30 days , the words and figures within 90 days shall be substituted; 13. In the said rules, in Form GST REG-25 , in the table,- (a) against serial Number 1, for the words and letters, Provisional ID , the letters GSTIN shall be substituted; (b) the words Place and shall be omitted. By Order and in the Name of the Lt. Governor of the National Capit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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