Delhi Goods and Services Tax (Sixth Amendment) Rules, 2018

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....017 (Delhi Act 03 of 2017), the Lt. Governor of 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 (Sixth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force from the date of 19th June, 2018. 2. I....

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.... purposes of the said Chapter XVI."; (ii) for rule 109A, the following shall be substituted with effect from the date of publication of this notification in the Delhi Gazette, namely:- (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act, 2017 may appeal to the Special Commissioner/Additional Commissioner/Joint Commissioner where suc....

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.... nature or class of appeals or any other basis that may be deemed appropriate by the Commissioner. (iii) in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:- "Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B ....

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....solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Name of Authorised Signatory Designation/Status…………………… Place: …………….. Date: …………….. For ....