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Taxation Delhi Ministry of Finance Delhi Goods and Services Tax Act, 2017

Delhi Goods and Services Tax (FifthAmendment) Rules, 2022

27-Mar-2023 | No. F.3 (41)/Fin.(Exp-I)/2022-23/DS-I/256

The Lieutenant Governor of National Capital Territory of Delhi has issued the Delhi Goods and Services Tax (Fifth Amendment) Rules, 2022, amending the provisions of the Delhi Goods and Services Tax Rules, 2017, effective from 26th December 2022. The highlights of the amendment are: 1. Modifications in Rule 8(1), stating that a person while applying for registration shall not be required to declare his e-mail or mobile number in the application form. 2. Modifications in Rule 8(2) stating now the PAN shall be validated and verified through separate one-time passwords sent to the mobile number and e-mail address linked to the Permanent Account Number. 3. Insertion of Rule 37A related to the Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availing thereto. 4. Insertion of Rule 88C related to the Manner of dealing with differences in liability reported in the statement of outward supplies and that reported in the return. 5. Further, changes have been made in FORM GST REG-01, FORM GST REG-17, and FORM GST REG-19. The other amendments are attached as per the attached annexure.

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