{"id":260420,"date":"2022-01-21T11:00:50","date_gmt":"2022-01-21T05:30:50","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=260420"},"modified":"2022-01-21T10:21:40","modified_gmt":"2022-01-21T04:51:40","slug":"delhi-goods-and-services-tax-eighth-amendment-rules-2021","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/01\/21\/delhi-goods-and-services-tax-eighth-amendment-rules-2021\/","title":{"rendered":"Delhi Goods and Services Tax (Eighth Amendment) Rules, 2021"},"content":{"rendered":"<p style=\"text-align: justify;\">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.<\/p>\n<p style=\"text-align: justify;\">The Rules to come into force from September 24, 2021.<\/p>\n<p style=\"text-align: justify;\">\n<h4 style=\"text-align: justify;\"><span style=\"color: #0000ff;\">Key Amendments:<\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li>In Rule 10 A which specify \u201cFurnishing of Bank Account Details\u201d the following proviso has been inserted namely:<\/li>\n<\/ul>\n<blockquote><p>\u201cProvided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhar number of the proprietor\u201d<\/p><\/blockquote>\n<ul style=\"text-align: justify;\">\n<li>Rule 10 B which specify \u201cAadhaar authentication for registered person\u201d has been inserted:<\/li>\n<\/ul>\n<blockquote>\n<p style=\"text-align: justify;\">\u201cThe registered person, other than a person notified under sub-section (6D) of section 25, who has been issued a certificate of registration under rule 10 shall undergo authentication of the Aadhar number of the proprietor.\u201d<\/p>\n<\/blockquote>\n<ul style=\"text-align: justify;\">\n<li>Rule 89 which specify \u201cApplication for refund of tax, interest, penalty, fees or any other amount\u201d, sub-rule (1A) has been inserted:<\/li>\n<\/ul>\n<blockquote>\n<p style=\"text-align: justify;\">\u201cAny person, claiming refund under section 77 of the Act of any tax paid by him, in respect of a transaction considered by him to be an intra-State supply, which is subsequently held to be an inter-state supply, may, before the expiry of a period of two years from the date of payment of the tax on the inter-State supply, file an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.\u201d<\/p>\n<\/blockquote>\n<ul style=\"text-align: justify;\">\n<li>Rule 96C providing for Bank Account for credit for refund has been inserted:<\/li>\n<\/ul>\n<blockquote>\n<p style=\"text-align: justify;\">For the purposes of sub-rule (3) of Rule 91, sub rule (4) of Rule 92 and 94, &#8220;bank account shall mean such bank account of the applicant which is in name of the applicant and obtained on his Permanent Account Number:<\/p>\n<p style=\"text-align: justify;\">Provided that in case of proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhar Number of the proprietor.&#8221;<\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>On January 17, 2022, the Finance Department, Delhi has issued the Delhi Goods and Services Tax (Eighth Amendment) Rules, 2021 to further <\/p>\n","protected":false},"author":8808,"featured_media":236825,"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-260420","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 v26.4 (Yoast SEO v26.4) - 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Key amendments: In Rule 10A which specifies \u201cComposition levy\u201d, the following proviso has been inserted, namely: - \u201cProvided\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","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":254741,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/27\/central-goods-and-services-tax-eighth-amendment-rules-2021\/","url_meta":{"origin":260420,"position":1},"title":"Central Goods and Services Tax (Eighth Amendment) Rules, 2021","author":"Bhumika Indulia","date":"September 27, 2021","format":false,"excerpt":"On September 24, 2021, the Central Government on the recommendations of the Council, makes the Central Goods and Services Tax (Eighth Amendment) Rules, 2021 to amend the Central Goods and Services Tax Rules, 2017. Key Amendments: In the Rule 10 A relating to Furnishing of Bank Account Details of Central\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","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\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":251263,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/14\/manner-of-furnishing-of-return-or-details-of-outward-supplies-by-short-messaging-service-facility-notified-under-delhi-goods-and-services-tax-eighth-amendment-rules-2020\/","url_meta":{"origin":260420,"position":2},"title":"Manner of furnishing of return or details of outward supplies by short messaging service facility notified under Delhi Goods and Services Tax (Eighth Amendment) Rules, 2020","author":"Prachi Bhardwaj","date":"July 14, 2021","format":false,"excerpt":"The Delhi Government has notified Delhi Goods and Services (Eighth Amendment) Rules, 2020 on July 07, 2021, effective from July 01, 2021. 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 &quot;Legislation Updates&quot;","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":250935,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/08\/delhi-goods-and-services-tax-eleventh-amendment-rules-2020\/","url_meta":{"origin":260420,"position":3},"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 &quot;Legislation Updates&quot;","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":260420,"position":4},"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 &quot;Legislation Updates&quot;","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":260420,"position":5},"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 &quot;Legislation Updates&quot;","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":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/260420","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=260420"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/260420\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/236825"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=260420"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=260420"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=260420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}