Delhi Goods and Services Tax (Composition and Registration) (Amendment) Rules, 2017
07\/2017 Dated:- 30-6-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
\nFINANCE (REVENUE-1) DEPARTMENT
\nNOTIFICATION No. 7\/2017
\nDelhi, the 30th June, 2017
\nNo. 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:-
\n1. (1) These rules may be called the Delhi Goods and Services Tax (Composition and Re<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion code” shall be substituted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ords “or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Commissioner in this behalf.” shall be substituted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Delhi Goods and Services Tax (Composition and Registration) (Amendment) Rules, 201707\/2017 Dated:- 30-6-2017 Delhi SGSTGST – StatesDelhi SGSTDelhi SGSTGOVERNMENT 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 … Continue reading “Delhi Goods and Services Tax (Composition and Registration) (Amendment) Rules, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6520","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6520","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6520"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6520\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6520"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6520"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6520"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n5. In the said rules, in rule 19, in sub-rule (1), in clause (d), for the words “the said rule”, the words, “sub-rule (2) of rule 8” shall be substituted;
\n6. In the said rules, in rule 21, for clause (b), the following clauses shall be substituted, namely:-
\n“(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
\n(c) violates the provisions of section 171 of the Act or the rules made thereunder.”;
\n7. In the said rules, in rule 22, in sub-rule (3), the words, “sub-rule (1) of ” shall be omitted.
\n8. In the said rules, in rule 24,-
\n(i) in sub-rule (1), “second proviso” shall be omitted;
\n(ii) after sub-rule (3), the follow<\/p>\n
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\n10. 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:-
\n“5. Category of Registered Person
\n(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government.
\n(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II.
\n(iii) Any other supplier eligible for composition levy.”
\n11. In the said rules, in Form GST CMP-07, for the brackets, words a<\/p>\n
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