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Seeks to give effect to the provisions of rule 46 of the DGST Rules, 2017

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.... NOTIFICATION Delhi, the 4th November, 2020 No. 71/2019-STATE TAX No. F. 3(57)/Fin (Rev-I)/2020-21/DS-IV/136.-In exercise of the powers conferred by rule 5 of the Delhi Goods and Services Tax (Fou....