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.
The Rules to come into force from September 24, 2021.
Key Amendments:
- In Rule 10 A which specify “Furnishing of Bank Account Details” the following proviso has been inserted namely:
“Provided 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”
- Rule 10 B which specify “Aadhaar authentication for registered person” has been inserted:
“The 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.”
- Rule 89 which specify “Application for refund of tax, interest, penalty, fees or any other amount”, sub-rule (1A) has been inserted:
“Any 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.”
- Rule 96C providing for Bank Account for credit for refund has been inserted:
For the purposes of sub-rule (3) of Rule 91, sub rule (4) of Rule 92 and 94, “bank account shall mean such bank account of the applicant which is in name of the applicant and obtained on his Permanent Account Number:
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.”