TMI BlogDelhi Goods and Services Tax (Sixth Amendment) Rules, 2018X X X X Extracts X X X X X X X X Extracts X X X X ..... rcise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of National Capital Territory of Delhi hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Delhi Goods and Services Tax (Sixth Amendment) Rules, 2018. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Provided that where the said transporter has obtained a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI. ; (ii) for rule 109A, the following shall be substituted with effect from the date of publication of this notification in the Delhi Gazette, namely:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax Officer, within six months from the date of communication of the said decision or order: Provided that the Commissioner may fix the jurisdiction of the respective authority on the basis of territory or pecuniary limit or nature or class of appeals or any other basis that may be deemed appropriate by the Commissioner. (iii) in rule 138C, after sub-rule (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mely:- FORM GST ENR-02 [See Rule 58(1A)] Application for obtaining unique common enrolment number [Only for transporters registered in more than one State or Union Territory having the same PAN] 1. (a) Legal name (b) PAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For office use Enrolment No. Date - . By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, A. K. SINGH, Dy. Secy.-VI (Finance) Note : The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide F. No. 3(10)/Fin (Rev-I)/2017-18/DS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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