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    <title>Delhi Goods and Services Tax (Fifth Amendment) Rules, 2018.</title>
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    <description>Delhi amends GST rules to: deem value added under clause (b) of section 15(2) as paid for section 16(2) proviso purposes; extend rule 83&#039;s time limit to eighteen months; prescribe an inverted duty refund formula in rule 89 using Turnover of inverted rated supplies, Net ITC and Adjusted Total Turnover with defined terms; require inward supplies to be received against tax invoices for reliefs; and mandate deposit of fifty percent of specified cess into the Fund.</description>
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