The Department of Finance, Govt. of Delhi on February 06, 2026, issued the Delhi Goods and Services Tax (Second Amendment) Rules, 2024, further to amend the Delhi Goods and Services Tax Rules, 2017.
The following has been stated:
• The amendment primarily incorporates references to the newly inserted Section 74A across multiple procedural rules relating to demand, adjudication, and recovery. Various rules, such as Rules 36, 88B, 88C, 96B, 121, 142, and related forms, have been amended to include proceedings under Section 74A alongside Sections 73 and 74.
• A significant change is the insertion of Rule 47A, which prescribes a 30-day time limit for issuing tax invoices in cases where the recipient is liable to pay tax under reverse charge (Section 9(3)/(4)).
• The amendments rationalise refund provisions under Rule 89 by deleting sub-rules (4A) and (4B) and modifying the refund formula. References restricting certain input tax credit refunds have been removed, and Rule 96(10) has also been omitted.
• A comprehensive new Rule 164 has been inserted to prescribe the procedure for waiver of interest and penalty under the newly inserted Section 128A. It lays down detailed provisions regarding application filing (Forms GST SPL-01 and SPL-02), timelines, verification, appeal withdrawal requirements, adjudication procedure, deemed approval in case of delay, and consequences of non-payment of required tax amounts.
• Important changes have also been made in appeal-related forms (GST APL-01 and APL-05) by reducing the maximum cap of pre-deposit amounts (from ₹25/50 crore to ₹20/40 crore, as applicable), thereby easing the financial burden on appellants.
• Further, Form GST REG-20 and REG-31 have been modified to introduce clearer procedures for suspension and cancellation of registration, especially in cases involving failure to furnish bank account details under Rule 10A or non-filing of returns under Rule 21.
[Notification no. - F.3 (40)/Fin.(Exp-I)/2025-26/DS-I/114]
