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of <h1>Delhi GST Rules Amended: New Provisions Added After Rule 26, Effective July 1, 2017, u/s 164 Authority.</h1> The Delhi Goods and Services Tax (Second Amendment) Rules, 2017, issued under the authority of the Lieutenant Governor of the National Capital Territory of Delhi, amends the existing Delhi Goods and Services Tax Rules, 2017. This amendment is enacted under the powers granted by section 164 of the Delhi Goods and Services Tax Act, 2017. The new rules are titled the Delhi Goods and Services Tax (Second Amendment) Rules, 2017, and will take effect on July 1, 2017. A specific insertion is made in the rules after rule 26 and before Form GST CMP-1.
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