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

Jan 07, 2022 | by TeamLease RegTech Legal Research Team

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Finance & Taxation ComplianceThe Finance Department, Delhi on January 6, 2022 has issued the Delhi Goods and Services Tax (Seventh Amendment) Rules, 2021 to further amend the Delhi Goods and Services Tax Rules, 2017. This shall be in effect from August 29, 2021.

The following amendments were made namely: -

• In rule 26(1) which specify “also that a registered person registered under the provisions of the Companies Act, 2013(18 of 2013) shall, during the period from the 27th day of April, 2021 to the [31st Day of October, 2021], also be allowed to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using invoice furnishing facility, verified through electronic verification code (EVC).” Has been substituted.

• In Rule 138 E which specify “Restriction on furnishing of information” the following has been inserted namely: -

“Provided also that the said restriction shall not apply during the period from the1st day of May, 2021 till the 18th day of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021”

 

[Notification No. 32/2021–State Tax]

 


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