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of <h1>Delhi GST Rules Updated: New Registration, E-Invoice, and Refund Procedures Effective Dec 2018. Compliance Boost for Businesses.</h1> The Delhi Goods and Services Tax (Fourteenth Amendment) Rules, 2018, effective from December 31, 2018, introduce several changes to the Delhi GST Rules, 2017. Key amendments include adjustments to registration requirements for businesses without a physical presence in a state, modifications to job worker transactions, and the removal of signature requirements for electronic invoices and bills under the Information Technology Act, 2000. The rules also update refund application forms and procedures, introduce new forms for annual returns and reconciliation statements, and establish guidelines for revisional authority notices and demand summaries. These changes aim to streamline GST processes and enhance compliance.
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