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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governorof 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. Short title and commencement.- (1) These rules may be called the Delhi Goods and Services Tax (Fifth Amendment) Rules, 2021. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....put tax credit for the said months in accordance with the condition above."; (iii) in sub-rule (2) of rule 59,after the first proviso, the following proviso shall be inserted, namely:- "Provided further that a registered person may furnish such details, for the month of May, 2021, using IFF from the 1st day of June, 2021 till the 28th day of June, 2021.".   By Order an....