Delhi Goods and Services Tax (Composition and Registration) (Amendment) Rules, 2017

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....ers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi hereby makes the following rules to amend the Delhi Goods and Services Tax (Composition and Registration) Rules, 2017, namely:- 1. (1) These rules may be called the Delhi Goods and Services Tax (Composition and Registration) (Amendment) R....

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.... said rules, in rule 19, in sub-rule (1), in clause (d), for the words "the said rule", the words, "sub-rule (2) of rule 8" shall be substituted; 6. In the said rules, in rule 21, for clause (b), the following clauses shall be substituted, namely:- "(b) issues invoice or bill without supply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or (c....

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....verified through electronic verification code, shall be made available to the registered person on the common portal."; 9. In the said rules, in rule 26, in sub-rule (3), for the words "specified under the provisions of the Information Technology Act, 2000 (21 of 2000)", the words "or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or v....