Delhi Goods and Services Tax (Tenth Amendment) Rules, 2017

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..... 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 further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Delhi Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall be deemed to have come into force from the 18th day of Octo .....

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..... t-2 , the following Statement shall be substituted, namely:- Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated tax and cess involved in debit note, if any Integrate .....

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..... mely:- Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of Recipient Invoice details Shipping bill/ Bill of export/ Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess invol .....

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..... e of the Lt. Governor of the National Capital Territory of Delhi, A. K. SINGH, Dy. Secy. VI (Finance) Note : The principal rules were published in Delhi Gazette, Extraordinary, Part-IV, dated 22nd June, 2017 vide Notification No.F.3(10)/Fin.(Rev.-I)/2017-18/DS-VI/342, dated 22.06.2017 and last amended vide Notification No. 45/2017-State Tax, dated 09.11.2017 . - Notificatio .....

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