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of <h1>Delhi GST Rules Amended: Settle Dues to Drop Proceedings, New Forms for Annual Returns, Input Tax Credit Adjustments.</h1> The Delhi Goods and Services Tax (Eighth Amendment) Rules, 2018, effective from September 4, 2018, introduce several changes to the Delhi Goods and Services Tax Rules, 2017. Key amendments include provisions for dropping proceedings if pending returns and dues are settled, adjustments in input tax credit eligibility, and specifications for goods in batches or lots. The rules redefine 'Adjusted Total Turnover' and impose conditions for claiming tax refunds on exports. The notification also updates forms GST REG-20 and GST ITC-04, and introduces new forms GSTR-9 and GSTR-9A for annual returns, detailing requirements for tax and credit reporting.
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