TaxTMI 
TaxTMI 
Delhi Goods and Services Tax (Fourth Amendment) Rules, 2017
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.... Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Delhi Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of publication in the O....
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....nge for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act.". 4. In the principal Rules, in rule 46, for the third proviso, the following proviso shall be substituted, namely:- "Provided also that in the case of the ....
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.... details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify that return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (6) Where a return in FORM GSTR-3B has been furnished....
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.... credited to the electronic credit ledger of the registered person.". 6. In the principal Rules, in rule 83, with effect from 1st July 2017, in sub-rule (3), in the second proviso, for the word "sub-section", the word "sub-rule" shall be substituted. 7. In the principal Rules, in rule 89, with effect from 1st July 2017, in sub-rule (4), in clause (E), for the word "sub-section", the word "cl....