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Delhi Goods and Services Tax (Second Amendment) Rules, 2022. - 19/2022-State Tax - Delhi SGST

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..... ules, 2017 (herein after referred to as the said rules), in rule 21, after clause (g), the following clauses shall be inserted, namely:- “(h) being a registered person required to file return under subsection (1) of section 39 for each month or part thereof, has not furnished returns for a continuous period of six months; (i) being a registered person required to file return under proviso to subsection (1) of section 39 for each quarter or part thereof, has not furnished returns for a continuous period of two tax periods.”; 3. In rule 36 of the said rules,- (a) in sub-rule (2), the words, letters and figure, “, and the relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such person&rdquo .....

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Delhi Goods and Services Tax (Second Amendment) Rules, 2022. - 19/2022-State Tax - Delhi SGST

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..... id registered person subsequently makes the payment of the amount towards the value of such supply along with tax payable thereon to the supplier thereof, he shall be entitled to re-avail the input tax credit referred to in sub-rule (1).”; (b) sub-rule (3) shall be omitted; 5. In rule 38 of the said rules,- (a) in clause (a), in sub-clause (ii), the word, letters and figure, “in FORM GSTR-2” shall be omitted; (b) in clause (c), for the words, letters and figure, “and shall be furnished in FORM GSTR-2”, the words, letters and figure, “ and the balance amount of input tax credit shall be reversed in FORM GSTR-3B” shall be substituted; (c) clause (d) shall be omitted; 6. In rule 42 of the said rules, i .....

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Delhi Goods and Services Tax (Second Amendment) Rules, 2022. - 19/2022-State Tax - Delhi SGST

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..... rules, in sub-rule (3), for the words, letters and figures, “FORM GSTR-3 or FORM GSTR-3B, as the case may be”, the letters and figure, “FORM GSTR-3B” shall be substituted; 14. FORM GSTR-1A, FORM GSTR-2 and FORM GSTR-3 of the said rules shall be omitted; 15. In FORM GST PCT-05 of the said rules, in Part-A, in the table, against Sr. No.1, under the heading “List of Activities”, the words, “and inward”, shall be omitted. By Order and in the Name of the Lt. Governor of National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. (Exp-I) Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification No. 3/2017- State Tax, dated 22nd June, 2017, publis .....

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Delhi Goods and Services Tax (Second Amendment) Rules, 2022. - 19/2022-State Tax - Delhi SGST

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