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Delhi Goods and Services Tax (Sixth Amendment) Rules, 2019 - 49/2019 – State Tax - Delhi SGST

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..... 3), the following explanation shall be inserted, namely:- “Explanation.-For the purposes of this sub-rule, the expression “shall not make any taxable supply” shall mean that the registered person shall not issue a tax invoice and, accordingly, not charge tax on supplies made by him during the period of suspension.”; (b) after sub-rule (4), the following sub-rule shall be inserted, namely:- “(5) Where any order having the effect of revocation of suspension of registration has been passed, the provisions of clause (a) of sub-section (3) of section 31 and section 40 in respect of the supplies made during the period of suspension and the procedure specified therein shall apply.”. 3. In the said rules, in rule .....

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Delhi Goods and Services Tax (Sixth Amendment) Rules, 2019 - 49/2019 State Tax - Delhi SGST

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..... to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule is required to pass the examination within the period as specified in the second proviso of sub-rule (3) of the said rule.”. 6. In the said rules, in rule 91, - (a) in sub-rule (3), with effect from the 24th September, 2019, after the words “application for refund”, the words “on the basis of a consolidated payment advice:” shall be inserted; (b) after the sub-rule (3), with effect from the 24th September, 2019, the following sub-rule shall be inserted, namely:- “(4) The State Government shall disburse the refund based on the consolidated payment advice issued under .....

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Delhi Goods and Services Tax (Sixth Amendment) Rules, 2019 - 49/2019 State Tax - Delhi SGST

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..... . 9. In the said rules, after FORM GST DRC-01, the following form shall be inserted, namely:- “FORM GST DRC-01A Intimation of tax ascertained as being payable under section 73(5)/74(5) [See Rule 142 (1A)] Part A No.: Date: Case ID No. To GSTIN…………………………… Name…………………………… Address………………………… Sub.: Case Proceeding Reference No………………- Intimation of liability under section 73(5)/section 74(5) - reg. Please refer to the above proceedings. In this regard, the amount of tax/interest/ .....

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Delhi Goods and Services Tax (Sixth Amendment) Rules, 2019 - 49/2019 State Tax - Delhi SGST

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..... …… in respect of Case ID……………….vide which the liability of tax payable as ascertained under section 73(5) / 74(5) was intimated. In this regard, this is to inform that the said liability is discharged partially to the extent of Rs. …………… through …………..………and the submissions regarding remaining liability are attached / given below: OR the said liability is not acceptable and the submissions in this regard are attached / given below: Authorised Signatory Name…………………………… GSTIN………………&hellip .....

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Delhi Goods and Services Tax (Sixth Amendment) Rules, 2019 - 49/2019 State Tax - Delhi SGST

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