{"id":251054,"date":"2021-07-09T17:30:33","date_gmt":"2021-07-09T12:00:33","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=251054"},"modified":"2021-07-09T18:06:23","modified_gmt":"2021-07-09T12:36:23","slug":"delhi-goods-and-services-tax-tenth-amendment-rules-2020","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/09\/delhi-goods-and-services-tax-tenth-amendment-rules-2020\/","title":{"rendered":"Delhi Goods and Services Tax (Tenth Amendment) Rules, 2020"},"content":{"rendered":"

T<\/span><\/span>he Lt. Governor of the National Capital Territory of Delhi<\/span><\/span>, <\/span><\/span>on the recommendations of the Council, makes <\/span><\/span>Delhi Goods and Services Tax (Tenth <\/span>Amendment) Rules, 2020 to amend the <\/span>Delhi <\/span><\/span>Goods and <\/span>Services Tax Rules, 2017.
\n<\/span><\/span><\/span><\/p>\n

In the Delhi Goods and Services Tax Rules<\/span><\/span>, 2017, in rule 8 relating to Application for Registration , for sub<\/span><\/span>–<\/span><\/span>rule (4A), the following sub<\/span><\/span>–<\/span><\/span>rule shall be substituted with effect from 01<\/span><\/span>st <\/span><\/span>April, 2020.
\n<\/span><\/span><\/p>\n

 <\/p>\n

<\/span>\u201c(4A) Where an applicant, other than a person notified under sub<\/span>–<\/span>section (6D) of sectio<\/span>n 25, opts for <\/span>authentication of Aadhaar number, he shall, while submitting the application under sub<\/span>–<\/span>rule (4), with <\/span>effect from 21<\/span>st <\/span>August, 2020, undergo authentication of Aadhaar number and the date of submission of <\/span>the application in such cases shall be <\/span><\/span>the date of authentication of the Aadhaar number, or fifteen days <\/span>from the submission of the application in <\/span>Part B <\/span>of <\/span>FORM GST REG<\/span>–<\/span>01 <\/span>under sub<\/span>–<\/span>rule (4), whichever <\/span>is earlier.\u201d.<\/span><\/span><\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

The Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, makes Delhi Goods and Services Tax <\/p>\n","protected":false},"author":8808,"featured_media":236120,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[],"class_list":["post-251054","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations"],"yoast_head":"\nDelhi Goods and Services Tax (Tenth Amendment) Rules, 2020 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/09\/delhi-goods-and-services-tax-tenth-amendment-rules-2020\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Delhi Goods and Services Tax (Tenth Amendment) Rules, 2020\" \/>\n<meta property=\"og:description\" content=\"The Lt. 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The Delhi Goods and Services (Eighth Amendment) Rules, 2020 amends the Delhi Goods and Services Tax Rules, 2017 in the following manner: In the Delhi Goods and Services\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":251405,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/16\/delhi-goods-and-services-tax-seventh-amendment-rules-2020\/","url_meta":{"origin":251054,"position":1},"title":"Delhi Goods and Services Tax (Seventh Amendment) Rules, 2020","author":"Prachi Bhardwaj","date":"July 16, 2021","format":false,"excerpt":"The Delhi Government has notified Delhi Goods and Services (Seventh Amendment) Rules, 2020 on July 07, 2021, effective from April 01, 2021. The Delhi Goods and Services (Seventh Amendment) Rules, 2020 amends the Delhi Goods and Services Tax Rules, 2017 in the following manner: \u00a0 S.No. Section under which composition\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":250935,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/08\/delhi-goods-and-services-tax-eleventh-amendment-rules-2020\/","url_meta":{"origin":251054,"position":2},"title":"Delhi Goods and Services Tax (Eleventh Amendment) Rules, 2020","author":"Bhumika Indulia","date":"July 8, 2021","format":false,"excerpt":"The Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council makes Delhi Goods and Services Tax (Eleventh Amendment) Rules, 2020 further to amend the Central Goodss and Services Tax Rules, 2017 . The Rules shall come into force on the 30thday of September, 2020.\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/GOODS-AND-SERVICES-TAX.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/GOODS-AND-SERVICES-TAX.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/GOODS-AND-SERVICES-TAX.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/GOODS-AND-SERVICES-TAX.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/GOODS-AND-SERVICES-TAX.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":257821,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/11\/27\/delhi-goods-and-services-tax-fourteenth-amendment-rules-2020\/","url_meta":{"origin":251054,"position":3},"title":"Delhi Goods and Services Tax (Fourteenth Amendment) Rules, 2020","author":"Prachi Bhardwaj","date":"November 27, 2021","format":false,"excerpt":"The National Capital Territory of Delhi has notified the Delhi Goods and Services Tax (Fourteenth Amendment) Rules, 2020 vide notification dated November, 2021. The amendment provides that where, a comparison of the returns furnished by a registered person under section 39 with: the details of outward supplies furnished in FORM\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":258518,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/15\/delhi-goods-and-services-tax-fourth-amendment-rules-2021\/","url_meta":{"origin":251054,"position":4},"title":"Delhi Goods and Services Tax (Fourth Amendment) Rules, 2021","author":"Prachi Bhardwaj","date":"December 15, 2021","format":false,"excerpt":"The Government of Delhi has notified the Delhi Goods and Services Tax (Fourth Amendment) Rules, 2021 vide notification dated December 9, 2021. The Delhi Goods and Services Tax (Fourth Amendment) Rules, 2021 amends the Delhi Goods and Services Tax Rules, 2017 in the following manner: In Rule 90, in sub\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":260420,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/01\/21\/delhi-goods-and-services-tax-eighth-amendment-rules-2021\/","url_meta":{"origin":251054,"position":5},"title":"Delhi Goods and Services Tax (Eighth Amendment) Rules, 2021","author":"Bhumika Indulia","date":"January 21, 2022","format":false,"excerpt":"On January 17, 2022, the Finance Department, Delhi has issued the Delhi Goods and Services Tax (Eighth Amendment) Rules, 2021 to further amend the Delhi Goods and Services Tax Rules, 2017. 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