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Delhi Goods and Services Tax (Third Amendment) Rules, 2020 - 16/2020- State Tax - Delhi SGST

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..... rule (4), the following sub-rule shall be inserted, namely:- “(4A) The applicant shall, while submitting an application under sub-rule (4), with effect from 01.04.2020, undergo authentication of Aadhaar number for grant of registration.”. 3. In the said rules, in rule 9, in sub-rule (1), with effect from 01.04.2020, the following sub-rule shall be inserted, namely:- “Provided that where a person, other than those notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, then the registration shall be granted only after physical verification of the principle place of business in the presence of the said person, not later than sixty days from the .....

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Delhi Goods and Services Tax (Third Amendment) Rules, 2020 - 16/2020- State Tax - Delhi SGST

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..... se, input tax in respect of such capital goods denoted as ‘A' shall be credited to the electronic credit ledger subject to the condition that the ineligible credit attributable to the period during which such capital goods were covered by clause (a),denoted as ‘Tie', shall be calculated at the rate of five percentage points for every quarter or part thereof and added to the output tax liability of the tax period in which such credit is claimed: Provided further that the amount ‘Tie' shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax and declared in FORM GSTR-3B. Explanation.- An item of capital goods declared under clause (a) on its receipt shall .....

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Delhi Goods and Services Tax (Third Amendment) Rules, 2020 - 16/2020- State Tax - Delhi SGST

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..... fied, in FORM GSTR-9C for the financial year 2018-2019, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.”. 7. In the said rules, in rule 86, after sub-rule (4), the following sub-rule shall be inserted, namely:- “(4A) Where a registered person has claimed refund of any amount paid as tax wrongly paid or paid in excess for which debit has been made from the electronic credit ledger, the said amount, if found admissible, shall be re-credited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-03.”. 8. In the said rules, in rule 89, in sub-rule (4), for clause (C), the following clause shall be substituted, namely:- &lsqu .....

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Delhi Goods and Services Tax (Third Amendment) Rules, 2020 - 16/2020- State Tax - Delhi SGST

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..... quo;; (b) in sub-rule (4), after the words, brackets and figure“amount refundable under sub-rule (1)”, the words, brackets, figure and letter “or sub-rule (1A)”, shall be inserted; (c) in sub-rule (5), after the words, brackets and figure “amount refundable under sub-rule (1)”, the words, figures and letter “or sub-rule (1A)”, shall be inserted. 10. In the said rules, in rule 96, in sub-rule (10),in clause (b) with effect from the 23rd October, 2017, the following Explanation shall be inserted, namely,- “Explanation.-For the purpose of this sub-rule, the benefit of the notifications mentioned therein shall not be considered to have been availed only where the registered person has paid I .....

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Delhi Goods and Services Tax (Third Amendment) Rules, 2020 - 16/2020- State Tax - Delhi SGST

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..... f India writes off the requirement of realisation of sale proceeds on merits, the refund paid to the applicant shall not be recovered. (2) Where the sale proceeds are realised by the applicant, in full or part, after the amount of refund has been recovered from him under sub-rule (1) and the applicant produces evidence about such realization within a period of three months from the date of realisation of sale proceeds, the amount so recovered shall be refunded by the proper officer, to the applicant to the extent of realisation of sale proceeds, provided the sale proceeds have been realised within such extended period as permitted by the Reserve Bank of India.”. 12. In the said rules, in rule 141, in sub-rule (2), for the word “ .....

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Delhi Goods and Services Tax (Third Amendment) Rules, 2020 - 16/2020- State Tax - Delhi SGST

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