Delhi Goods and Services Tax (Fifth Amendment) Rules, 2020

Feb 22, 2021 | by Avantis RegTech Legal Research Team

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Finance & Taxation Compliance

The Finance Department of Delhi on February 16, 2021 have issued the “Delhi Goods and Services Tax (Fifth Amendment) Rules, 2020” to further amend the “Delhi Goods and Services Tax Rules, 2017”.

Following are the key highlights of the notification:

• Insertion of proviso under the proviso of Rule 26 (1), “Provided further that a registered person under the provisions of the Companies Act, 2013 (18 of 2013) shall during the period from the 21st day of April, 2020 to the 30th day of June 2020, also be allowed to furnish the return under section 39 in FORM GSTR – 3B verified through electronic verification code (EVC)”. 

• Insertion of Rule 67A – Manner of furnishing of return by short messaging service facility “Notwithstanding anything contained in this chapter, for a registered person who is required to furnish a Nil return under section 39 in Form GSTR – 3B for a tax period, any reference to electronic furnishing shall include furnishing of the said return through a short messaging service using the registered mobile  mobile number and the said return shall be verified by a registered mobile number based on One Time Password facility.

Explanation – For the purpose of this rule, a Nil return shall mean a return under section 39 for a tax period that has nil or no entry in all the Tables in Form GSTR - 3B.

[Notification No – 38/2020]

 


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