The Government of NCT of Delhi has notified the Delhi Goods and Services Tax (Second Amendment) Rules, 2022. These Amendment Rules were notified on 17th February, 2023 and come into force with effect retrospectively, from the 15th November, 2022.
The Amendment Rules seek to amend the Delhi Goods and Services Tax Rules, 2017. The Amendment Rules seek to revise instruction relating to FORM GSTR-9. GSTR-9 (annual returns) is now amended to mention the period after the FY 2021-22 as ‘April 2022 to October 2022 filed up to 30th November 2022’ instead of ‘April 2022 to September 2022’ in various tables.
