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of <h1>Delhi GST Rules Amended: Key Changes in Asset Valuation, Input Tax Credits, and Form Modifications.</h1> The Delhi Goods and Services Tax (Second Amendment) Rules, 2019, effective from April 1, 2019, introduce several amendments to the Delhi GST Rules, 2017. Key changes include clarifications on the valuation of assets, adjustments in input tax credit calculations for construction projects, and modifications to various GST forms. The amendments specify the calculation methods for input tax credits and the conditions under which they must be reversed or claimed. Additionally, the rules outline procedures for assessment, demand notices, and rectification orders, with updates to corresponding GST forms to reflect these changes. These amendments aim to streamline GST compliance and reporting processes.
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