TMI BlogDelhi Goods and Services Tax (Amendment) Rules, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... lumn (3), for the word goods , the words, goods and services shall be substituted. 4. In the said rules, in rule 8, in sub rule (1), (a) the first proviso shall be omitted; (b) in the second proviso, for the words Provided further , the word Provided shall be substituted. 5. In the said rules, for rule 11, the following rule shall be substituted, namely:- 11 Separate registration for multiple places of business within a State. -(1) Any person having multiple places of business within a State, requiring a separate registration for any such place of business under subsection (2) of section 25 shall be granted separate registration in respect of each such place of business subject to the following conditions, namely:- (a) such person has more than one place of business as defined in clause (85) of section 2; (b) such person shall not pay tax under section 10 for any of his places of business if he is paying tax under section 9 for any other place of business; (c) all separately registered places of business of such person shall pay tax under the Act on supply of goods or se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing rule shall be inserted, namely:- Rule 41A. Transfer of credit on obtaining separate registration for multiple places of business within a State. -(1) A registered person who has obtained separate registration for multiple places of business in accordance with the provisions of rule 11 and who intends to transfer, either wholly or partly, the unutilized input tax credit lying in his electronic credit ledger to any or all of the newly registered place of business, shall furnish within a period of thirty days from obtaining such separate registrations, the details in FORM GST ITC-02A electronically on the common portal, either directly or through a Facilitation Centre notified in this behalf by the Commissioner: Provided that the input tax credit shall be transferred to the newly registered entities in the ratio of the value of assets held by them at the time of registration. Explanation .- For the purposes of this sub-rule, it is hereby clarified that the value of assets means the value of the entire assets of the business whether or not input tax credit has been availed thereon. (2) The newly registered person (trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ignature of the supplier or his authorised representative. . 11. In the said rules, in rule 80, in sub-rule (3), after the words Every registered person , the words, brackets and figures other than those referred to in the proviso to sub-section (5) of section 35, shall be inserted. 12. In the said rules, in rule 83, (a) in sub-rule (1), in clause (a), for the words Central Board of Excise the words Central Board of Indirect Taxes shall be substituted; (b) in sub-rule (3), in the second proviso, for the words eighteen months , the words thirty months shall be substituted; (c) for sub-rule (8), the following sub-rule shall be substituted, namely:- (8) A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to- (a) furnish the details of outward and inward supplies; (b) furnish monthly, quarterly, annual or final return; (c) make deposit for credit into the electronic cash ledger; (d) file a claim for refund; (e) file an appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued. . 17. In the said rules, in rule 92, in sub-rule (4), the following provisos shall be inserted, namely:- Provided that the order issued in FORM GST RFD-06 shall not be required to be revalidated by the proper officer: Provided further that the payment advice in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said payment advice was issued. . 18. In the said rules, in rule 96A , (a) in the marginal heading, for the words Refund of integrated tax paid on export , the word Export shall be substituted; (b) in sub-rule (1), in clause (b), after the words convertible foreign exchange , the words or in Indian rupees, wherever permitted by the Reserve Bank of India shall be inserted. 19. In the said rules, in FORM GST REG-01 , in instruction 12, for the words business verticals at both the places where they occur, the words places of business shall be substituted. 20. In the said rules, in FORM GST REG-17 , at the end, the following Note shall be inserted, namely:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Signature of authorised signatory _______________________________________ Name _______________________________________ Designation/Status ____________________________ Date---dd/mm/yyyy Instructions: 1. Transferor refers to the registered person who has an existing registration in a State or Union territory. 2. Transferee refers to the place of business for which a separate registration has been obtained under rule 11. . 23. In the said rules, in FORM GST PCT-05 , in the Table, after serial number 5 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- 6 To furnish information for generation of e-way bill 7 To furnish details of challan in FORM GST ITC-04 8 To file an application for amendment or cancellation of enrolment under rule 58 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25. In the said rules, in FORM GST RFD-01 , for the declaration under rule 89(2)(f), the following declaration shall be substituted, namely:- DECLARATION [rule 89(2)(f)] I hereby declare that tax has not been collected from the Special Economic Zone unit /the Special Economic Zone developer in respect of supply of goods or services or both covered under this refund claim. Signature Name Designation / Status . 26. In the said rules, in FORM GST RFD-01A , for the declaration under rule 89(2)(f), the following declaration shall be substituted, namely:- DECLARATION [rule 89(2)(f)] I hereby declare that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Amount of tax paid Central tax State/UT tax Integrated tax CESS 1 2 3 4 5 6 7 8 9 1. Integrated Cash Ledger tax Credit Ledger 2. Central tax Cash Ledger ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Penalty 3. Late fee 4. Others (specify) (b) after clause 17, the following shall be inserted, namely:- 18. Place of supply wise details of the integrated tax paid (admitted amount only) mentioned in the Table in sub-clause (a) of clause 15 (item (a)), if any Place of Supply (Name of State/UT) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 4 5 6 7 . Admitted amount [in the Table in sub-clause (a) of clause 14 (item (a))] By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, A.K. SINGH, Dy. Secretary VI (Finance) Note : The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification dated the 22nd June,2017, published vide No. F.3(10)/Fin.(Rev-I)/2017-18/DS-VI/342, dated the 22nd June, 2017 and last amended vide notification No.74/2018-State Tax, dated the 19th December, 2019, published vide F.3(35)/Fin.(Rev-I)/2019-20/DS-VI/629 dated the 19th December, 2019. - Notification Tax Management India - taxmanageme ..... 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