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Delhi Goods and Services Tax (Fourth Amendment) Rules, 2017

GST - States - F.3(22)/Fin(Rev-I)/2017-18/DS-VI/515 - Dated:- 11-8-2017 - FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 11th August, 2017 No. F. 3(22)/Fin(Rev-I)/2017-18/DS-VI/515.- In exercise of the powers conferred by section 164 of the D .....

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called the . (2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette. 2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the principal Rules), in rule 24, with effect .....

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substituted, namely:- 34. Rate of exchange of currency, other than Indian rupees, for determination of value.- (1) The rate of exchange for determination of value of taxable goods shall be the applicable rate of exchange as notified by the Board unde .....

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he generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act. . 4. In the principal Rules, in rule 46, for the third proviso, the following proviso shall be substituted, namely:- Provid .....

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O SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) n .....

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:- (5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify that return shall be furnishe .....

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R-2- (a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods and PART B of the said return shall be elect .....

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nd the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the .....

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