Delhi Goods and Services Tax (Eleventh Amendment) Rules, 2017
51/2017 – State Tax Dated:- 27-11-2017 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-110 002
No. F3(58) /Fin (Rev-I) /2017-18/DS-VI/764
Dated 27/11/2017
Notification No. 51/2017 – State Tax
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
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e inserted;
(iii) in rule 96, in sub-rule (2), the following provisos shall be inserted, namely:-
"Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.",
(iv) in rule 96A. in sub-rule (2
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