Delhi GST Rules Amended: Job Workers Can Issue Challans; Changes in Rules 127, 129, 133, 134; Railway Terms Clarified.

The Delhi Goods and Services Tax (Third Amendment) Rules, 2018, effective from March 23, 2018, modify the Delhi Goods and Services Tax Rules, 2017. Key amendments include: allowing job workers to issue or endorse challans when goods are transferred between them; inserting the word "day" in rule 127; substituting authority references in rule 129; permitting further investigation by the Director General of Safeguards in rule 133; establishing a quorum and majority decision-making process for the Authority in rule 134; and clarifying that certain railway transportation terms exclude leasing of parcel space.