Delhi Goods and Services Tax (Second Amendment) Rules, 2022. - 19/2022-State Tax

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Fourth Schedule
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Capital Goods Meant for Use in Export Goods
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Cottage & Village Industry Products
Effective Rate of Duty
Exhibitions and Trade Fairs
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Gas and Oil Authorities / Companies
Goods for Specific Use or Purposes
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Produced in Govt. Factories, Mines, Mints, Prisons, Defence
Repair, Reconditioning and Re-engineering
Set-off of Duty
Ship, Ship Soteres and Ship Breaking
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Solar and Other Natural Energy, Chulhas and Nuclear Fuel
Special Excise Duty (SED)
Surcharge and Special Additional Duties
Technical, Educational and Research Institutions
Textile and Textile Articles
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<h1>Delhi GST Rules Updated: New Clauses Added, Input Tax Credit Modified, Language Revised to Simplify Compliance.</h1> The Delhi Goods and Services Tax (Second Amendment) Rules, 2022, effective from October 1, 2022, introduces several changes to the Delhi GST Rules, 2017. Key amendments include the insertion of clauses in Rule 21 regarding the non-filing of returns for specified periods, modifications to rules on input tax credit and payment timelines, and the omission of certain forms and rules. It also updates language in various rules, such as substituting 'auto-drafted' with 'auto-generated' in Rule 60. These changes aim to streamline procedures and clarify compliance requirements under the Delhi GST framework.

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