Finance Department Notifies Amendments to Delhi GST Rules: One

The Finance Department of the Delhi government has notified several amendments to the Delhi Goods and Services Tax (GST) Rules, aimed at streamlining compliance and providing clarity on various provisions. A key amendment includes the explicit inclusion of One Person Companies (OPCs) in the definition of a "person" for GST purposes, aligning the state's rules with the central GST law. The amendments also revise various forms and update provisions related to interest calculations. Furthermore, the notifications extend the due dates for filing GSTR-3B for certain categories of taxpayers and provide extensions for filing returns for non-resident taxable persons and input service distributors. These changes are part of the ongoing efforts to simplify the GST regime, reduce compliance burdens, and create a more taxpayer-friendly environment. The amendments are expected to benefit a wide range of businesses operating in Delhi by providing greater clarity and flexibility in meeting their GST obligations.