Delhi Goods and Services Tax (Fifth Amendment) Rules, 2017
22\/2017-State Tax Dated:- 22-8-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
FINANCE (REVENUE-1) DEPARTMENT
\nNOTIFICATION No. 22\/2017-State Tax
\nNew Delhi, the 22nd August, 2017
\nNo. F. 3(25)\/Fin(Rev-I)\/2017-18\/DS-VI\/546.-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:-
\n1. (1) These rules may be called the Delhi Goods and Services Tax (Fifth Amendment) Rules, 2017.
\n (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
\n2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the principal Rules), in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be subs<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n In the principal Rules, in rule 61, with effect from the 1stday of July, 2017, in sub-rule (5), for the words “specify that”, the words “specify the manner and conditions subject to which the” shall be substituted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n suppliers may not furnish Bank Account details.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Village = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Delhi Goods and Services Tax (Fifth Amendment) Rules, 201722\/2017-State Tax Dated:- 22-8-2017 Delhi SGSTGST – StatesDelhi SGSTDelhi SGSTFINANCE (REVENUE-1) DEPARTMENT NOTIFICATION No. 22\/2017-State Tax New Delhi, the 22nd August, 2017 No. F. 3(25)\/Fin(Rev-I)\/2017-18\/DS-VI\/546.-In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), … Continue reading “Delhi Goods and Services Tax (Fifth 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-7456","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7456","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=7456"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7456\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7456"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7456"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7456"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n6. In the principal Rules, in rule 87,-
\n(a) in sub-rule (2), the following shall be inserted, namely:-
\n “Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days.
\n Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board's payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board.”; and
\n (b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:-
\n “Provided further that a person suppl<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(b) with effect from the 22nd June, 2017 for “FORM GST REG-13”, the following Form shall be substituted, namely:-
\n“FORM GST REG-13
\n[See Rule 17]
\nApplication\/Form for grant of Unique Identity Number (UIN) to UN Bodies\/ Embassies \/others
\nState \/UT – District –
\nPART A
\n(i)
\nName of the Entity
\n(ii)
\nPermanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
\n(iii)
\nName of the Authorised Signatory
\n(iv)
\nPAN of Authorised Signatory
\n(Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
\n(v)
\nEmail Address of the Authorised Signatory
\n(vi)
\nMobile Number of the Authorised Signatory (+91)
\nPART B
\n1.
\nType of Entity (Choose one)
\nUN Body __ Embassy____ Other Person __
\n2.
\nCountry
\n2A.
\nMinistry of External Affairs, Government of India‟ Recommendation (if applicable)
\nLetter No.
\nDate
\n3.
\nNotification detai<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDistrict
\nBlock\/Taluka
\nState
\nPIN Code
\n8.
\nBank Account Details (add more if required)
\nAccount Number
\nType of Account
\nIFSC
\nBank Name
\nBranch Address
\n9.
\nDocuments Uploaded
\nThe authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution \/ power of attorney, authorizing the applicant to represent the entity.
\nOr
\nThe proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution \/ power of attorney, authorizing the applicant to represent the UN Body \/ Embassy etc. in India and link it along with the UIN generated and allotted to respective UN Body\/ Embassy etc.
\n10.
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
\nPlace: (Signature)
\nDate:
\nName <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n