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

Jan 13, 2022 | by TeamLease RegTech Legal Research Team

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Finance & Taxation ComplianceThe Finance Department, Delhi on January 5, 2022 has issued The Delhi Goods and Services Tax (Sixth Amendment) Rules, 2021 to further amend The Delhi Goods and Services Tax Rules, 2017. This shall come into force on August 1, 2021.

The following amendments are made namely: -

• Rule 80 which specify “Annual Return” has been substituted namely: -

“Every registered person, other than those referred to in the second proviso to section 44, an Input Service Distributer, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year as specified under section 44 electronically in FORM GSTR-9 on or before the thirty-first day of December following the end of such financial year through the common portal either directly or through a Facilitation Centre notified by the commissioner.”

• In FORM GSTR-9 paragraph 7 the following shall be inserted namely: -

“For FY 2020-21, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2021 to September 2021.

• In Paragraph 7, Serial Number 13, the following shall be inserted namely: -

“For FY 2020-21, details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April 2021 to September 2021 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filing up these details. However, any ITC which was reversed in the FY 2020-21 as per second proviso to sub-section.”

 

[Notification No. 30/2021 – State Tax]

 


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