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of <h1>Delhi GST Rules Amended: Changes to Forms, Refunds, and Credits for 2017-19; Revised Certification for GSTR-9C.</h1> The Delhi Goods and Services Tax (Seventh Amendment) Rules, 2019, effective from November 14, 2019, introduce modifications to the Delhi GST Rules, 2017. Key changes include updates to various forms such as GST RFD-01 and GSTR-9, addressing refund types and input tax credits, particularly for fiscal years 2017-18 and 2018-19. The amendments provide options for reporting transactions, credit notes, and adjustments in specific tables. Certification requirements for reconciliation statements (FORM GSTR-9C) are also revised, allowing flexibility in reporting certain financial details. The notification emphasizes compliance with the DGST Act, 2017, and related rules.
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