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Delhi Goods and Services Tax (Seventh Amendment) Rules, 2020 - 50/2020– State Tax - Delhi SGST

Extract

..... FINANCE (EXPENDITURE-IV) DEPARTMENT NOTIFICATION No. 50/2020- State Tax Delhi, the 7th July, 2021 No. F.3(95)/Fin.(Exp-IV)/2021-22/DS-IV/533.- In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, 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 Delh .....

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Delhi Goods and Services Tax (Seventh Amendment) Rules, 2020 - 50/2020 State Tax - Delhi SGST

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..... tate or Union territory 4. Sub-section (2A) of section 10 Registered persons not eligible under the composition levy under sub-sections (1) and (2), but eligible to opt to pay tax under sub-section (2A), of section 10 three per cent of the turnover of taxable supplies of goods and services in the State or Union territory.’’. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy. IV (Finance) Note: The principal rules were publi .....

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