Amending the DGST Rules, 2017 (Third Amendment Rules, 2018).
14/2018-State Tax Dated:- 22-6-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF NATIONAL CAPITAL
TERRITORY OF DELHI
FINANCE (REVENUE-I) DEPARTMENT
DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110002
Notification No. 14/2018-State Tax
No. F3(1)/Fin (Rev-I)/2018-19/DS-VI/279
Dated: 22-06-2018
In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Delhi Goods and Services Tax (Third A
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
returned to the principal:
Provided further that the challan endorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.";
(ii) in rule 127, in clause (iv), after the words ''to furnish a performance report to the Council by the tenth", the word "day" shall be inserted;
(iii) in rule 129, in sub-rule (6), for the words "as allowed by the Standing Committee", the words "as may be allowed by the Authority" shall be substituted;
(iv) in rule 133, after sub-rule (3), the following sub-rule may be inserted, namely:-
"(4) If the re
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.";
(vi), after rule 138D, the following Explanation shall be inserted, with effect from the Ist of April, 2018, namely:-
"Explanation. – For the purposes of this Chapter, the expressions 'transported by railways', 'transportation of goods by railways', 'transport of goods by rail' and 'movement of goods by rail' does not include cases where leasing of parcel space by Railways takes place.".
By order and in the name of the Lt.
Governor of the National C
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =