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<h1>GST Rules Revised: Enhanced Valuation, Registration, and Tax Collection Procedures for Improved Compliance and Transparency</h1> The Delhi Goods and Services Tax (Fourth Amendment) Rules, 2023 introduces several modifications to the existing GST rules. Key changes include redefining service supply valuation for related parties, updating registration forms, modifying cancellation procedures, and adjusting tax collection statement formats. The amendments aim to streamline GST compliance and clarify administrative processes for tax deductors and collectors.