Notification No.68/2019-State Tax

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-)) DEPARTMENT Notification No 68/2019- State Tax No. F.3(67)/Fin.(Rev-1)/2020-21/ DS-IV/ » In exercise of the powers conferred by secuion 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of * the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, ramely:- 1. (1) These rules may be calied the Delhi Goods and Services Tax (Eighth Amendment) Rules, (2) They shall come into force with effect from 13" December, 2019.” 2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 48, after sub-rule (3), the following sub-rules shall be inserted, namely:- “(4) The invoice shall be prepared by such class of registered persons as may be notified by the Gevernment. on the recommendations of the Council, by including such particulars contained in FORM GST INV-01 after obtaining an Invoice Reference Number by uploading information contained therein on the Common Goods and Services Tax Electronic Portal in Vv \k ch manner and subject to such conditions and restrictions as may be specified in the ane - _ AYE )¢° notification. “A \ (5) Every invoice issued by a person to whom sub-rule (4) applies in any manner other than \ p the manner specified in the said sub-rule shall not be treated as an invoice. C (6) The provisions of sub-rules (1) and (2) shall not apply to an invoice prepared in the manner cf specified in sub-rule (4).”. 0 é as ® a 5 (fp! By order and in the name of the ( je Lt. Governor of the National Capital Territony of Delhi, : of MAL © py forwarded for information to:- a The Principal Secretary to the Hon’ble Lieutenant Governor, Dethi. O\ 2.\ The Principal Secretary (GAD), Govt. of NCT of Delhi with the request to publish the AL wbtification in Delhi Gazette Part-[V (Extraordinary) in today’s date. Gl 3. e Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi 4/ The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi. 5. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi 6. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi 7. The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, © New Delhi 8 The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. 9. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. 10. Website. 11. Guard File. (Manoj Kumar) Note: The principal rules were published in the Delhi Gazette, Extraordinary, Part IV, vide notification dated the 22" June, 2017, published vide No. F.3(10)/Fin(Rev-1)/2017-18/DS- VI/342,, dated the 22"4 June, 2017 and last amended vide notification No. 56/2019 - State Tax, - dated the 15/10/2020, published vide No. F.3(17)/Fin.(Rev-I)/2020-21/ DS-IV/121, dated (Rect wares sree BS aT ae A verre) Rt 164 ERT Wee wifteat or wat oes ET, WTS Worerh aa fect 3 sorcuura, feet are aie Sar wee fran, cory wr aie debe aa @ few Prafetss fron aed &, sat — (1) ga Braet or wits are Peat ara atte Gar we Greet eieiters) fram, 2019 & | (2) a fray 13 Pea, 2019 wl Age ETT i feast sre afk War He faH, 2017 (BO get gad cea Gar faq wet Te 8), o fay 48 4 aufan (3) 3 gear AafSfan sofia setenftes Bren cE, serie read aréqrat—o1 8 ofa tet ARR at uPA and, tS vorgiga afpal & af ERT TAK 5) sete ore, oY ee eats are fore oe oem (@) ary rar Tar 8, fereet sm oor fafafese usa weer a fees & cIRETTE (ATS BA) Sur. 367) / aeraes-l) / 2020-21 / Stga-1V/ AS 4 festa: XZ } Ja )>020 gfefat Rrafeted at geri vd erazae erlaret eg arene: 1. ana sara, Sect S vera wa, sareggre Ufearea, fee | Ratt @ vm aftan we wea oma HH are 4 feck worea art — UR wee A Wererres | 3. fe far, wef wart as feech aan, fect afearer, ag feccit| 4 /argas, w8T ay, feet, AIR Was, sg. Tee, AE fees | facet | aera afra (fa), wees ware aa Reet aor, fect wearers, Fe ech | Sar ufacer & Att aA, 29, Rect fers wer, gern Sferarers, fect fect | 10. aa Use | IL 1. 11S wget Dn ee) = (ritst GAR) e o fom ya fron face @ WGA, ASTER, ATT afi afte, ate 22 VF, 2017 BL. 3(10),/ ra (enared—1) / 2017-18 / S14. VI 342, ASRS 22 GH, 2017 art were feu me of afte saa afer