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TMI BlogDelhi Goods and Services Tax (Composition and Registration) (Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... n 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi hereby makes the following rules to amend the Delhi Goods and Services Tax (Composition and Registration) Rules, 2017, namely:- 1. (1) These rules may be called the Delhi Goods and Services Tax (Composition and Registration) (Amendment) Rules, 2017. (2) They sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the words "the said rule", the words, "sub-rule (2) of rule 8" shall be substituted; 6. In the said rules, in rule 21, for clause (b), the following clauses shall be substituted, namely:- "(b) issues invoice or bill without supply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or (c) violates the provisions of section 171 of the Act or the rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered person on the common portal."; 9. In the said rules, in rule 26, in sub-rule (3), for the words "specified under the provisions of the Information Technology Act, 2000 (21 of 2000)", the words "or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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