Delhi Goods and Services Tax (Fifth Amendment) Rules, 2021

Dec 20, 2021 | by TeamLease RegTech Legal Research Team

Loading audio.....

Finance & Taxation ComplianceThe Finance Department of Delhi on December 14, 2021 has issued the Delhi Goods and Services Tax (Fifth Amendment) Rules, 2021 to further amend the Delhi Goods and Services Tax Rules, 2017.

The following amendment have been made:

• In rule 36, which specifies Documentary requirements and conditions for claiming input tax credit, in sub-rule (4), second proviso has been substitute, namely:

“Provided further that such condition shall apply cumulatively for the period April, May and June, 2021 and the return in FORM GSTR-3B for the tax period June, 2021 or quarter ending June, 2021, as the case may be, shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above. 

• In rule 59, which specifies Form and manner of furnishing details of outward supplies, in Sub-rule (2) the following proviso has been inserted, namely:

“Provided further that a registered person may furnish such details, for the month of May, 2021, using IFF from the 1st day of June, 2021 till the 28th day of June, 2021.

This notification shall come into force with effect from June 01, 2021

[Notification No. 27/2021– State Tax]


Related Updates

Alternate Text

Get updates on the go on RuleZbook Mobile App.