Delhi Goods and Services Tax (Second Amendment) Rules, 2021

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....ds and Services Tax Act, 2017 (03 of 2017), the Lieutenant 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. (i) These rules may be called the Delhi Goods and Services Tax (Second Amendment) Rules, 2021.     (ii) These rules sha....