{"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 v27.4 (Yoast SEO v27.4) - 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