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of <h1>Delhi GST Rules Amended: Timeframe Extended, Input Tax Credit Updated, New Advance Ruling Members Appointed.</h1> The Delhi Goods and Services Tax (Fifth Amendment) Rules, 2017, amends various provisions of the Delhi Goods and Services Tax Rules, 2017. Key changes include extending the time frame in rule 3 from sixty to ninety days, modifying rule 17 to include recommendations from the Ministry of External Affairs, and updating rule 40 regarding input tax credit declarations. Rule 61 and rule 87 are revised to specify conditions and payment methods. Rule 103 is replaced to appoint officers as members of the Authority for Advance Ruling. Additionally, updates are made to various forms related to registration and tax credits.
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