{"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":"<p style=\"text-align: justify;\"><span id=\"page3R_mcid18\" class=\"markedContent\"><span dir=\"ltr\">T<\/span><\/span><span id=\"page3R_mcid19\" class=\"markedContent\"><span dir=\"ltr\">he Lt. Governor of the National Capital Territory of Delhi<\/span><\/span><span id=\"page3R_mcid20\" class=\"markedContent\"><span dir=\"ltr\">, <\/span><\/span><span id=\"page3R_mcid21\" class=\"markedContent\"><span dir=\"ltr\">on the recommendations of the Council, makes <\/span><\/span><span id=\"page3R_mcid25\" class=\"markedContent\"><span dir=\"ltr\"><span id=\"page3R_mcid33\" class=\"markedContent\">Delhi Goods and Services Tax (Tenth <\/span><span id=\"page3R_mcid34\" class=\"markedContent\">Amendment) Rules, 2020 t<span id=\"page3R_mcid21\" class=\"markedContent\">o amend the <\/span><span id=\"page3R_mcid22\" class=\"markedContent\">Delhi <\/span><span id=\"page3R_mcid23\" class=\"markedContent\"><\/span><span id=\"page3R_mcid24\" class=\"markedContent\">Goods and <\/span>Services Tax Rules, 2017.<br \/>\n<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span id=\"page3R_mcid38\" class=\"markedContent\"><span dir=\"ltr\">In the Delhi Goods and Services Tax Rules<\/span><\/span><span id=\"page3R_mcid39\" class=\"markedContent\"><span dir=\"ltr\">, 2017, in rule 8 relating to Application for Registration , for sub<\/span><\/span><span id=\"page3R_mcid40\" class=\"markedContent\"><span dir=\"ltr\">&#8211;<\/span><\/span><span id=\"page3R_mcid41\" class=\"markedContent\"><span dir=\"ltr\">rule (4A), the following sub<\/span><\/span><span id=\"page3R_mcid42\" class=\"markedContent\"><span dir=\"ltr\">&#8211;<\/span><\/span><span id=\"page3R_mcid43\" class=\"markedContent\"><span dir=\"ltr\">rule shall be substituted with effect from 01<\/span><\/span><span id=\"page3R_mcid44\" class=\"markedContent\"><span dir=\"ltr\">st <\/span><\/span><span id=\"page3R_mcid45\" class=\"markedContent\"><span dir=\"ltr\">April, 2020.<br \/>\n<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><span id=\"page3R_mcid47\" class=\"markedContent\"><\/span><span style=\"color: #008000;\"><span id=\"page3R_mcid48\" class=\"markedContent\"><span dir=\"ltr\">\u201c(4A) Where an applicant, other than a person notified under sub<\/span><span dir=\"ltr\">&#8211;<\/span><span dir=\"ltr\">section (6D) of sectio<\/span><span dir=\"ltr\">n 25, opts for <\/span><span dir=\"ltr\">authentication of Aadhaar number, he shall, while submitting the application under sub<\/span><span dir=\"ltr\">&#8211;<\/span><span dir=\"ltr\">rule (4), with <\/span><span dir=\"ltr\">effect from 21<\/span><span dir=\"ltr\">st <\/span><span dir=\"ltr\">August, 2020, undergo authentication of Aadhaar number and the date of submission of <\/span><span dir=\"ltr\">the application in such cases shall be <\/span><\/span><span id=\"page3R_mcid48\" class=\"markedContent\"><span dir=\"ltr\">the date of authentication of the Aadhaar number, or fifteen days <\/span><span dir=\"ltr\">from the submission of the application in <\/span><span dir=\"ltr\">Part B <\/span><span dir=\"ltr\">of <\/span><span dir=\"ltr\">FORM GST REG<\/span><span dir=\"ltr\">&#8211;<\/span><span dir=\"ltr\">01 <\/span><span dir=\"ltr\">under sub<\/span><span dir=\"ltr\">&#8211;<\/span><span dir=\"ltr\">rule (4), whichever <\/span><span dir=\"ltr\">is earlier.\u201d.<\/span><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Delhi 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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