Amended notification of the Delhi Goods and Services Tax (Third Amendment) Rules, 2021 (dated-02.12.2021)-Govt. of NCT Delhi.
View PdfAmended notification of the Delhi Goods and Services Tax (Third Amendment) Rules, 2021 (dated-02.12.2021)-Govt. of NCT Delhi.
- These rules shall come into force with effect from 1st May, 2021.
- In the Delhi Goods and Services Tax Rules, 2017,
- In sub-rule (4) of rule 36, after the first proviso, the following proviso shall be inserted, namely:-
- “Provided further that such condition shall apply cumulatively for the period April and May, 2021 and the return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.”;
- In sub-rule (2) of rule 59, the following proviso shall be inserted, namely:-
- “Provided that a registered person may furnish such details, for the month of April, 2021, using IFF from the 1st day of May, 2021 till the 28th day of May, 2021