Delhi Goods and Services Tax (First Amendment) Rules, 2021.

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..... oods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely: - 1 . Short title and commencement . - (1) These rules may be called the Delhi Goods and Services Tax (First Amendment) Rules, 2021. (2) .....

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..... STR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period; (c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent. of such tax liability under rule 86B, shall not be allowed to furnish the details of outward su .....

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