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TMI BlogDelhi Goods and Services Tax (Seventh Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... hi 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 (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force with effect from 15th day of September ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin a period of ninety days from the said date: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished."; (ii) in sub-rule (5), after the words, brackets and figure "or sub-rule (3)", the words, brackets, figure and letter "or sub-rule (3A)" shall be inserted; 3. In the principal rules, after r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted, namely:- "Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment; Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers "(including Credit Transfer Document (CTD))" shall be inserted; (iii) after the words "Designation/Status", the following shall be inserted, namely:- "Instructions: 1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a). 2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file ..... X X X X Extracts X X X X X X X X Extracts X X X X
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