{"id":251405,"date":"2021-07-16T19:30:29","date_gmt":"2021-07-16T14:00:29","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=251405"},"modified":"2021-07-16T17:51:23","modified_gmt":"2021-07-16T12:21:23","slug":"delhi-goods-and-services-tax-seventh-amendment-rules-2020","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/16\/delhi-goods-and-services-tax-seventh-amendment-rules-2020\/","title":{"rendered":"Delhi Goods and Services Tax (Seventh Amendment) Rules, 2020"},"content":{"rendered":"

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:<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n
S.No.<\/strong><\/td>\nSection under which composition levy is opted<\/strong><\/td>\nCategory of registered persons<\/strong><\/td>\nRate of Tax<\/strong><\/td>\n<\/tr>\n
1<\/td>\n(1A)<\/td>\n(2)<\/td>\n(3)<\/td>\n<\/tr>\n
1.<\/td>\nSub-sections (1) and (2) of section 10<\/td>\nManufacturers, other than manufactures of such goods as may be notified by the Government<\/td>\nhalf per cent of the turnover<\/p>\n

in the State or Union territory.<\/td>\n<\/tr>\n

2.<\/td>\nSub-sections (1) and (2) of section 10<\/td>\nSuppliers making supplies referred to<\/p>\n

in clause (b) of paragraph 6 of<\/p>\n

Schedule II<\/td>\n

two and a half per cent. of<\/p>\n

the turnover in the State or<\/p>\n

Union territory<\/td>\n<\/tr>\n

3.<\/td>\nSub-sections (1) and (2) of section<\/p>\n

10<\/td>\n

Any other supplier eligible for<\/p>\n

composition levy under sub-sections<\/p>\n

(1) and (2) of section 10<\/td>\n

half per cent of the turnover<\/p>\n

of taxable supplies of goods<\/p>\n

and services in the State or<\/p>\n

Union territory<\/td>\n<\/tr>\n

4.<\/td>\nSub-section (2A) of section 10<\/td>\nRegistered persons not eligible under<\/p>\n

the composition levy under subsections<\/p>\n

(1) and (2), but eligible to opt<\/p>\n

to pay tax under sub-section (2A), of<\/p>\n

section 10.<\/td>\n

three per cent of the<\/p>\n

turnover of taxable supplies<\/p>\n

of goods and services in the<\/p>\n

State or Union territory.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n

\n

*Tanvi Singh, Editorial Assistant has put this story together.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

The Delhi Government has notified Delhi Goods and Services (Seventh Amendment) Rules, 2020 on July 07, 2021, effective from April 01, 2021. <\/p>\n","protected":false},"author":121,"featured_media":218013,"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-251405","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations"],"yoast_head":"\nDelhi Goods and Services Tax (Seventh 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\/16\/delhi-goods-and-services-tax-seventh-amendment-rules-2020\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" 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