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TMI BlogDelhi Goods and Services Tax (Fifth Amendment) Rules, 2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) Save as otherwise provided, they shall come into force from the date of 13th June, 2018. 2. In the Delhi Goods and Services Tax Rules, 2017, - (i) in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:- Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16. ; (ii) in rule 83, in sub-rule (3), in the second proviso, for the words one year , the words eighteen months shall be substituted; (iii) with effect from 01st July, 2017, in rule 89, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be substituted, namely:- (3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order- (a) reduction in prices; (b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen percent. from the date of collection of the higher amount till the date of the return of such amount or recovery of the amount including interest not returned, as the case may be; (c) the deposit of an amount equ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or a period of not less than five years ; (b) after the Consent , the following shall be inserted, namely:- Declaration I hereby declare that: (i) I am a citizen of India; (ii) I am a person of sound mind; (iii) I have not been adjudicated as an insolvent; and (iv) I have not been convicted by a competent court. ; (x) in FORM GST RFD-01, in Annexure-1, (a) for Statement 1A, the following Statement shall be substituted, namely:- Statement 1A [see rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl. No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (b) for Statement 5B, the following Statement shall be substituted, namely:- Statement 5B [see rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl. No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Integrated Tax Central Tax State Tax/ Union territory Tax No. Date Taxable Value Integrated Tax Central Tax State Tax/ Union territory Tax 1 2 3 4 5 6 7 8 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 8 9 . By Order and in the Name 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 the Gazette of Delhi, Extraordinary, Part IV, vide No. F3(10)/Fin(RevI)/2017-18/DS-VI/342 dated the 22nd June, 2017 and last amended vide notification No. 21/2018-State Tax, dated the 02nd July, 2018, published vide number F3(2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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