Notification No. 78/2020-State Tax

Ze (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES Notification No. 78/2020 — State Tax No. F.2(319 VPOLICY-GS1/2020/ 276 — 28S _ In exercise of the powers conferred by the first proviso to rule 46 of the Delhi Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of National Capital Territory of Delhi in the Department of Trade and Taxes, No.12/2017 — State Tax, dated the 30" June,2017, published in) the Delhi Gazette,. Extraordinary, Part IV, vide No. ‘F3 (786)/POLIC Y/GST/201 7/470-80, dated the 30" June, 2017, namely:— In the said notification, with effect from the 01“ day of April, 2021, for the Table, the following shall be substituted, namely,- “Table Serial Number Aggregate Turnover in the Number of Digits of Harmonised (1) preceding Financial Year System of Nomenclature 1. Upto rupees five crores 4 2. more than rupees five crores 6 Provided that a registered person having aggregate turnover up to five crores rupees in the previous financial year may not mention the number of digits of HSN Code, as specified in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons.” On VIVEK PANDEY COMMISSIONER (STATE TAX) No. F.2(319)/POLICY-GST/2020/ 2 #6- 2&3" Datedg?. /14/2020 10. Guard File. 11. Website. opy forwarded for information to: _ The Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. ae Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi _ The Chief Commissioner, Central Tax, Delhi, Govt. of India, C.R. Building, IP. Estate, New Delhi. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, 1.P. Estate, New Delhi The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi All Special/Additional/Joint Commissioners, Vyapar Bhawan, I.P Estate, New Delhi. The Special Commissioners (PR), Department of Trade And Taxes, Vyapar Bhawan, LP Estate, New Delhi to arrange to give wide publicity to this notification. All Asstt. Commissioners/GSTOs, Department of Trade And Taxes, Vyapar Bhawan, 1.P Estate, New Delhi, through their Zonal Incharges. Department of Trade And Taxes, 9.. The President/Secretary, Sales Tax Bar Association (Regd.), Department of Trade And Taxes, Vyapar Bhawan, LP Estate, New Delhi. ASSISTANT COMMISSIONE R (POLICY) Note: The principal notification No.12/2017 — State Tax, dated the 30™ June, 2017, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (786)/POLICY/GST/2017/470- dated the 30" June, 2017. eee / feriarq.. / gt 2020 ait, 2(310) / Wife oie / 2020 729-6 — ZS —onegen, Rect are atte tarare Pre 2017 & fay 46S UES Wa arr yeu wal ar marr wea By afeag MT RroTRet ox okt BS Was, ae, ATHIV F tw. 3(7e8) / sifersht / cert / 2017 / 470-80, arg - oom afr 4, 1 apt, 2021 8 ward, uroh & fare, Prfeftrd wfeenfaa em, aaa “arett A GAT qiadl fata aS aaa] am vale Sear S Uriah wore B sei 1. 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Sir, . Please find attached Notification no. 78/2020-State Tax, dated 07.12.2020 in English and Hindi (two copies each) for publication in Part IV of the Delhi Gazette Extraordinary. Yours faithfully’ Encl.: As above. (VIVEK MITTAL) Assistant Commissioner (Policy) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES POLICY BRANCH CERTIFICATE It is hereby certified that the contents of the soft copy as well as the hard copy as given in Notification No. 78/2020-State Tax, No. F.2(319)/Policy-GST/2020/276-285 dated 07/12/2020 are the same and also approved by the competent authority. A copy of the aforesaid notification has been e-mailed to ([email protected]) in PDF Format. t ‘ wo . aN (VIVEK MITTAL)