Notification/Circular No. – F. No. F.3 (07 )/Fin.(Exp-I)/2025-26/DS-I/475 dated June 2,2025
Applicable Act/Rule – Delhi Goods and Services Tax Act, 2017; Delhi Goods and Services Tax Rules, 2017
Applicable Section/Rule – Rule 12(3),28,142(3),159(2) of Delhi Goods and Services Tax Rules, 2017
FORM GST REG-01 is the application form used by entities to apply for GST registration under various categories like regular taxpayers, TDS/TCS deductors, and non-residents.
FORM GST REG-08 is used by tax authorities to issue an order for cancellation of registration of persons required to collect tax at source (TCS).
Amendments –
“(2) Notwithstanding anything contained in sub-rule (1), the value of supply of services by a supplier to a recipient who is a related person, by way of providing corporate guarantee to any banking company or financial institution on behalf of the said recipient, shall be deemed to be one per cent of the amount of such guarantee offered, or the actual consideration, whichever is higher.”
“(xiva) One Person Company”.
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