Delhi Goods and Services Tax (Seventh Amendment) Rules, 2020

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....d Services Tax Act, 2017 (03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Delhi Goods and Services Tax (Seventh Amendment) Rules, 2020.     (2) They shall come into force w....

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....r supplier eligible for composition levy under sub-sections (1) and (2) of section 10 half per cent. of the turnover of taxable supplies of goods and services in the State or Union territory 4. Sub-section (2A) of section 10 Registered persons not eligible under the composition levy under sub-sections (1) and (2), but eligible to opt to pay tax under sub-section (2A), of section 10 ....