Seeks to make seventh amendment (2021) to CGST Rules, 2017.(Notification No. 32/2021-State Tax)

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZE’ TE EXTRAORDINARY) GOVERNMENT (3¥ NATIONAL CAPITAL TERRI? ORY OF DELHI Notification No. 32/2021— State Tax Dated: thes January 2022 No. F.3(141)/Fin.(Exp-D)/2}21-22/DS-I/ 3 - In exercise of the powers conferred by section 164 of the Delhi Goods and Servises Tax Act, 2017 (03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, on the iecommendations of the Council, hereby makes the following rules firther to amend the Delhi Goods arid Services Tax Rules, 2017, namely: — 1. Short title and commenzement. ~(1) These rules may be salled the Delhi Goods and Services Tax (Seventh Amerdment) Rules, 2021. (2) Save as otherwise proviced in these rules, they shall come into force with effect from the 2gth August, 2021. 2. In the Delhi Goods and Services Tax Rules, 2017, — (i) in sub-rule (1) of rule 26,- (a) in the fourth proviso, sv the figures, letters end words “3 .‘ day of August, 2021”, the figures, letters and words ‘31°' day of Ostober, 2021” shall be substituted; (b) with effect from the 1$ day of Noverber, 2021, all the provisos shall be omitted; (ii) with effect from the 1 day of May. 2021, in rule 138E, after the fourth proviso, the following proviso shall be inserted, namely:- “Provided also that the said restriction shall not app:y during the period from thel* day of May, 2021 till the 18" day of August, 2021, in case where the veturn in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, (ili) in FORM GST ASMT-14, - (a) after the words, “with effect from ------ ”, the words, “vide Order Reference No. --- ----, dated ------ ” shall se inserted; (b) the words, “for ccuducting busin<ss wittiout registration despite being liable for registration” shall be cmitted; (c) at the end after “Designation”, the word “Address” s10'l be inserted. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, Whe (Manoj Kumar) No. F.3 (141)/F in.(Exp-)/2021-22/DS-1/ LS Dated: the¢’ January 2022 Copy forwarded for information to:- The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi. The Additional Chief Secretary (GAD), Govt of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. The Principal Secretary (Finance), Govt. of NCT cf Delhi, Delhi Sachivalaya, IP. Estate, New Delhi. 4. The Commissioner, State Tax, Deihi, Vyapar Bhawan, I.P. Estate, New Delhi. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I. P. Estate, New Delhi. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I. P. Estate, New Delhi. The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, LP, Estate, New Delhi Joint Director, State Resources Division, Finance Department, Govt of NCT of Delhi, Delhi Secretariat, New Delhi. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. 10. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi. . Website. 12. Guard File. 6 \LAY WA (Manoj Kumar) Dy. 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