No. F. 3 (17)/Fin (Rev-I)/2020-21/DS-IV/121.—In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:-
- (1) These rules may be called the Delhi Goods and Services Tax (Seventh Amendment) Rules, 2019.
(2) Save as otherwise provided in these rules, they shall come into force on the 14th November, 2019. - In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),-
(i) in FORM GST RFD-01, in Annexure 1,
(a) for Statement 1A, the following Statement shall be substituted, namely:-
“Statement 1A [rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure
Note: The principal rules were published in the Delhi Gazette, Extraordinary, Part IV, (i) vide notification dated the 22nd June, 2017, published vide No. F.3 (10)/Fin (Rev-I)/2017-18/DS-VI/342, dated the 22nd June, 2017 and last amended vide notification No. 49/2019-State Tax, dated:-14/10/2020, published vide No. F. 3 (51)/Fin (Rev-I)/2020-21/DS-IV/120, dated:- 14/10/2020.
