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Amending the DGST Rules, 2017 (Third Amendment Rules, 2018).

GST - States - 14/2018-State Tax - Dated:- 22-6-2018 - GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-I) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110002 Notification No. 14/2018-State Tax No. F3(1)/Fin (Rev-I)/2018-19/ .....

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h, 2018. 2. In the Delhi Goods and Services Tax Rules, 2017,- (i) in rule 45, in sub-rule (l), after the words, "where such goods are sent directly to a job worker", occurring at the end, the following shall be inserted, namely:- ", an .....

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ther job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal."; (ii) in rule 127, in clause (iv), after the words ''to furnish a performa .....

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even non-contravention of the provisions of section 171 or these rules, but the Authority is of the opinion that further investigation or inquiry is called for in the matter, it may, for reasons to be recorded in writing, refer the matter to the Dire .....

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s present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote."; (vi), after rule 138D, the following Explanation shall be inserted, with effect from the Ist of April, 2018, namely:- "Explan .....

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