Notification No. 14/2020-State Tax

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) ~ , \3g0)ACTT) fell Sea EAL 4S, GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI — fj-ver ise ice FINANCE (REVENUE-I) DEPARTMENT oS | No.F.3(55\/Fin(Rev-1)/2020-21/DS-IV//3 5 Dated: 04/U foe stiffer a ai ~~ * - Notification No. 14/2020— State Tax - "No. F.3 (SS¥Fin (Rev-1¥2020-21/DS-IV/ —In exercise of the powers conferred by the sixth proviso to vu +6 of the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Lt. sowermor Of the National Capital Territory of Delhi, on the recommendations of the Council, and in superscssaom Of the notification of the National Capital Territory of Delhi in the Department of Finance, th newemme-l| No. 72/2019 — State Tax, dated the 16 July, 2020, published in the Gazette of Delhi, Exwaordinary, Part [V, vide number No. F.3 (18)/Fin (Rev-1)/2020-21/DS-IV/29, dated the 16 July, 2020, except as respects things done or omitted to be done before such supersession, hereby notifies that an invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five hundred crore rupees, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of said rules, and registered person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, to an unregistered person (hereinafter referred to as B2C invoice), shall have Dynamic Quick Response (QR) code: Provided that where such registered person makes a Dynamic Quick Response (QR) code available to the recipient through a digital display, such B2C invoice issued by such registered person containing cross-reference of the payment using a Dynamic Quick Response (QR) code, shall be deemed to be having Quick Response (QR) code. _. This mowfication shail come inio force from the i* day of October 2020. By order and in the name of the ret te , Lt. Governor of the National Capital yy Delhi, (Manoj Kumar) Copy forwarded for information to:- |. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi. 2. The Principal Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. 3. / The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi ‘The Commissioner, State Tax, Delhi, Wyapar Bhawan, I.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 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 4 /N8. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. fy (¥ 9. OSD to Chief Secretary, Govt. of NCT of Dethi, Delhi Sachivalaya, | _P. Estate, New Delhi. of \\' 10. Website. <) 11. Guard File. Epcos A cuat gre EN Me (feceht warra sree | APT aE A yesrerref) usta wor aa feeel arr WT. 3(65) / faei(erarea—l) / 2020-21 / SyA-1v /A FS feria: © of: Uff : fecet Ale ote Gar oy afifas, 2017 (es gad sus usar oe Maa wer var 8) @ faaa 46 G BS Wye eR wed what or warT aed ay, ufeyq at fies oe ale feat S Were, 2020 ert vera wsita wort aa fect & faa fear ( —]) of ager &, seat 8 vect fear var es a ae ar ate far wan @, aftrefea wedi @ fe afe fort aa OR valoda are she Bar we afoam, 2017 Ht at 14 4 fae vorfiga alt a fei, ot ve facia ay 4 srad oa dt ats wy O afte at at sae are feet antrafioa Wee (aR) ols were owen 8, fora tere aRa sfasaye A yaa ow ufadet sade &, WY vorfigd aft are ant tar dal dorm, et aera aRa wasn was 2. Us SRA 1 SHER, 2020 HI wee ert | a eae ( FaTST GAR ) itt A ulate frafekad al qaael vd srazaa araret eg saree: 1. Ada socsnre, feel @ yard ahaa, soxreuure afearera, fecet | 2. wa ufea, ware gees fam, usie wort aa fees ura, feect ufsares, ag feestl at up afaed we wea ara ot athe 4 fees worms am — ae aero 4 Wearerares | 5. ae ger & afaked ufea, wefta werent aa feet uror, feceil afearey, ag fecett | afaRea ufea (fae), asta wart aa fecal wear, fecet afaarera, ag fee | aa ufacer @& foi afera, 29, fecet faera ea, gear aferarera, feces | a uta & fate orate, usta weer aa feet aa, feet aaa, ag {i o oo N G fecet | Peas 10, a we | Ave