Amended Notification of the Delhi Goods and Services Tax (Sixth Amendment) Rules, 2020 (Notification dated – 28.05.2021) – Govt. of Delhi

• 31st, May 2021
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Amended Notification of the Delhi Goods and Services Tax (Sixth Amendment) Rules, 2020 (Notification dated – 28.05.2021) – Govt. of Delhi

• This notification has come into effect from 27.05.2020.
• “Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 21st day of April, 2020 to the 30th day of September, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC).
• Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27th day of May, 2020 to the 30th day of September, 2020, also be allowed to furnish the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic verification code (EVC).”.