The Delhi Government notified the 21stday of April, 2020 as an effective date for provisions of Delhi Goods and Services Tax (Fourth Amendment) Rules, 2019.
The government empowered under clause (c) of rule 9 and rule 25 of the Delhi Goods and Services Tax (Fourth Amendment) Rules, 2019 made vide notification No. 31/2019 – State Tax, dated June 5, 2020, appointed the 21st April, 2020, as the date from which the said provisions of the rules, shall come into force.
The provisions in the notification pertains to furnishing of bank account details; value of supply in cases where Kerala Flood Cess is applicable; refund of taxes to the retail outlets established in the departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist; etc.
In the Delhi Goods and Services Tax Rules, 2017 after rule 10, the “After a certificate of registration in FORM GST REG-06 has been made available on the common portal and a Goods and Services Tax Identification Number has been assigned, the registered person, except those who have been granted registration under rule 12 or, as the case may be rule 16, shall as soon as may be, but not later than forty-five days from the date of grant of registration or the date on which the return required under section 39 is due to be furnished, whichever is earlier, furnish information with respect to details of bank account, or any other information, as may be required on the common portal in order to comply with any other provision,” rule shall be inserted.Subscribe Taxscan AdFree to view the Judgment