Notification on the Delhi Goods and Services Tax (Second Amendment) Rules, 2022 (dated- 16.01.2023) – Government of Delhi

  • 18th, January 2023
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 Notification on the Delhi Goods and Services Tax (Second Amendment) Rules, 2022 (dated- 16.01.2023) – Government of Delhi

  • The Government of Delhi, vide a notification amended various provisions and forms of the Delhi Goods and Services Tax Rules, 2017and non furnishing of GSTR3B for a continuous period of 6 months or for a continuous period of two tax periods would be a ground for cancellation of GST registration, and including the provisions pertaining to the input tax credit and omitted various forms including Form GSTR-1A, Form GSTR-2 and Form GSTR-3. This shall come into force from 1st day of October 2022 Please refer to the notification for more details.
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