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TMI BlogDelhi Goods and Services Tax (Fourteenth Amendment) Rules, 2020.X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed by- (a) biometric-based Aadhaar authentication and taking photograph, unless exempted under sub-section (6D) of section 25, if he has opted for authentication of Aadhaar number; or (b) taking biometric information, photograph and verification of such other KYC documents, as notified, unless the applicant is exempted under sub-section (6D) of section 25, if he has opted not to get Aadhaar authentication done, of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this sub-rule. . 3. In the said rules, in rule 9,- (a) in sub-rule (1), - (i) after the words applicant within a period of ,for the word three , the word seven shall be substituted; (ii) for the proviso, the following proviso shall be substitut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing clauses shall be inserted, namely:- (e) avails input tax credit in violation of the provisions of section 16 of the Act or the rules made thereunder; or (f) furnishes the details of outward supplies in FORM GSTR-1 under section 37 for one or more tax periods which is in excess of the outward supplies declared by him in his valid return under section 39 for the said tax periods; or (g) violates the provision of rule 86B. . 5. In the said rules, in rule 21A,- (a) in sub-rule (2), the words ,after affording the said person a reasonable opportunity of being heard, shall be omitted; (b) after sub-rule (2), the following sub-rule shall be inserted, namely: - (2A) Where, a comparison of the returns furnished by a registered person under section39 with (a) the details of outward supplies furnished in FORM GSTR-1; or (b) the details of inward supplies derived based on the details of outward supplies furnished by his suppliers in their FORM GSTR-1, or such other analysis, as may be carried out on the recommendations of the Council, show that there are significant differences or anomalies indicating contravention of the provisions of the Act or the ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d rules, in rule 59, after sub-rule (4), the following sub-rule shall be inserted, namely: - (5) Notwithstanding anything contained in this rule, - (a) a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for preceding two months; (b) a registered person, required to furnish return for every quarter under the proviso to sub-section (1) of section 39, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period; (c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent. of such tax liability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... km. , the figures and letters 200 km. shall be substituted; (b) in the Table, against serial number 2, in column 2, for the figures and letters 100 km. , the figures and letters 200 km. shall be substituted. 11. In the said rules, in rule 138E, - (a) in clause (b), for the words two months , the words two tax periods shall be substituted; (b) after clause (c),the following clause shall be inserted, namely:- (d) being a person, whose registration has been suspended under the provisions of sub-rule (1) or sub-rule (2) or sub-rule (2A) of rule 21A. . 12. In the said rules, after FORM GST REG-30, the following FORM shall be inserted, namely- FORM GST REG 31 [See rule 21A] Reference No. Date: DD MM YYYY To, GSTIN Name: Address: Intimation for suspension and notice for cancellation of registration In a comparison of the following, namely, (i) returns furnished by you under section 39 of the Delhi Goods and Services Tax Act,2017; (ii) outwards supplies details furnished by you in FORM GSTR-1; (iii) auto-generated details of your in wards supplies for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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