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of <h1>Delhi GST Notification Amended: Changes in Tax Conditions, New Entry for Renting Services, and Annexure III Added.</h1> The Lieutenant Governor of the National Capital Territory of Delhi, following recommendations from the Council, has amended Notification No. 13/2017-State Tax (Rate) dated 30th June 2017. Key changes include the omission of certain tax conditions for suppliers under the Delhi Goods and Services Tax Act, 2017, and the introduction of a new entry for services related to renting residential dwellings to registered persons. Additionally, a new Annexure III has been added, requiring suppliers opting to pay tax on goods transport services under forward charge to make a declaration. These amendments are effective from 18th July 2022.
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