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

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..... vided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the principal Rules), in rule 3, in sub-rule (4), for the words sixty days , the words ninety days shall be substituted. 3. In the principal Rules, in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, said form , the words or after receiving a recommendation from the Ministry of External Affairs, Government of India shall be inserted. 4. In the principal Rules, in rule 40, with effect from the 1stday of July, 2017, in sub-rule (1), for clause (b), the following shall be substituted, namely:- (b) the registered person shall .....

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..... l be substituted, namely:- Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board. . 7. In the principal Rules, for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:- 103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authori .....

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..... 1. Type of Entity (Choose one) UN Body __ Embassy____ Other Person __ 2. Country 2A. Ministry of External Affairs, Government of India‟ Recommendation (if applicable) Letter No. Date 3. Notification details Notification No. Date 4. Address of the entity in State Building No./Flat No. Floor No. Name of the Premises/Building Road/Street City/Town/Village .....

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..... ified in clause (a) of sub-section (9) of section 25 of the Act) Are you a citizen of India? Yes / No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State PIN Code .....

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..... f Proper Officer: Designation: Jurisdiction: Place: Date: Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the Government. Every person required to obtain a unique identity number shall submit the application electronically. Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer. The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government. The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the Authorised Signatory details in the applica .....

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