Amended notification of the Delhi Goods and Services Tax (Seventh Amendment) Rules, 2020 (dated – 07.07.2021) – Govt. of Delhi

• 09th, July 2021
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Amended notification of the Delhi Goods and Services Tax (Seventh Amendment) Rules, 2020 (dated – 07.07.2021) – Govt. of Delhi

      1.This notification shall come into effect from 01.04.2020.

• • In the Delhi Goods and Services Tax Rules, 2017, in rule 7, for the Table, the following Table shall be substituted, namely:
  • Sub-sections (1) and (2) of section 10 -Manufacturers, other than manufacturers of such goods as maybe notified by the Government-half per cent of the turnover in the State or Union territory.
  • Sub-sections (1) and (2) of section 10-Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II-two and a half per cent. Of the turnover in the State or Union territory.
  • Sub-sections (1) and (2) of section 10 -Any other 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.
  • Sub-section (2A) of section 10-Registered persons not eligible under the composition levy under subsections (1) and (2), but eligible to opt to pay tax under sub-section (2A), of section 10.-three per cent of the turnover of taxable supplies of goods and services in the State or Union territory.’’.