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Delhi Goods and Services Tax (Eighth Amendment) Rules, 2020 - 58/2020– State Tax - Delhi SGST

Extract

..... FINANCE (EXPENDITURE-IV) DEPARTMENT NOTIFICATION Delhi, the 7th July, 2021 No. 58/2020- State Tax No. F.3(96)/Fin.(Exp-IV)/2021-22/DS-IV/534.- 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 Del .....

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Delhi Goods and Services Tax (Eighth Amendment) Rules, 2020 - 58/2020 State Tax - Delhi SGST

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..... urn or Nil details of outward supplies shall mean a return under section 39 or details of outward supplies under section 37, for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1, as the case may be.”. 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 published in the Gazette of Delhi, Extraordinary, Part IV, vide notification dated the 22nd June, 2 .....

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Delhi Goods and Services Tax (Eighth Amendment) Rules, 2020 - 58/2020 State Tax - Delhi SGST

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