GST – States – 07/2017 – Dated:- 30-6-2017 – GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION No. 7/2017 Delhi, the 30th June, 2017 No. F. 3(12 )/Fin(Rev-I)/2017-18/DS-VI/355.-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 to amend the Delhi Goods and Services Tax (Composition and Registration) Rules, 2017, namely:- 1. (1) These rules may be called the Delhi Goods and Services Tax (Composition and Registration) (Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 22nd day of June, 2017.
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e (2) of rule 8 shall be substituted; 6. In the said rules, in rule 21, for clause (b), the following clauses shall be substituted, namely:- (b) issues invoice or bill without supply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or (c) violates the provisions of section 171 of the Act or the rules made thereunder. ; 7. In the said rules, in rule 22, in sub-rule (3), the words, sub-rule (1) of shall be omitted. 8. In the said rules, in rule 24,- (i) in sub-rule (1), second proviso shall be omitted; (ii) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period
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tion as notified by the Commissioner in this behalf. shall be substituted. 10. In the said rules, in Form GST CMP-04, in the table, for serial number 5 and the entries related thereto, the following shall be substituted, namely:- 5. Category of Registered Person (i) Manufacturers, other than manufacturers of such goods as may be notified by the Government. (ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II. (iii) Any other supplier eligible for composition levy. 11. In the said rules, in Form GST CMP-07, for the brackets, words and figures [See rule 6(6)] , the brackets, words and figures [See rule 6(5)] shall be substituted. 12. In the said rules, in Form GST REG-12, for the words and figures within 30 d
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