Delhi Goods and Services Tax (Sixth Amendment) Rules, 2019

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....ed in these rules, they shall come into force with effect from 9th October, 2019. 2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 21A,- (a) in sub-rule (3), the following explanation shall be inserted, namely:- "Explanation.-For the purposes of this sub-rule, the expression "shall not make any taxable supply" shall mean that the registered person shall not issue a tax invoice and, accordingly, not charge tax on supplies made by him during the period of suspension."; (b) after sub-rule (4), the following sub-rule shall be inserted, namely:- "(5) Where any order having the effect of revocation of suspension of registration has been passed, the provisions of cla....

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....rule (6) shall be omitted with effect from the 1st July, 2017. 5. In the said rules, in rule 83A, in sub-rule (6), for clause (i), the following clause shall be substituted, namely:- "(i) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule is required to pass the examination within the period as specified in the second proviso of sub-rule (3) of the said rule.". 6. In the said rules, in rule 91, - (a) in sub-rule (3), with effect from the 24th September, 2019, after the words "application for refund", the words "on the basis of a consolidated payment advice:" shall be inserted; (b) after the sub-rule (3), with ....

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....cated to him or desires to file any submissions against the proposed liability, he may make such submission in Part B of FORM GST DRC-01A." . 9. In the said rules, after FORM GST DRC-01, the following form shall be inserted, namely:- "FORM GST DRC-01A Intimation of tax ascertained as being payable under section 73(5)/74(5) [See Rule 142 (1A)] Part A No.: Date: Case ID No. To GSTIN................................. Name................................. Address.............................. Sub.: Case Proceeding Reference No..................- Intimation of liability under section 73(5)/section 74(5) - reg. Please refer to the above proceedings. In this regard, the amount of tax/interest/penalty payabl....