Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020. (Notification No. 13/2020-State Tax)

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-IV) DEPARTMENT Notification No 13/2020- State Tax No. F.3(88)/ Fin.(Exp-1V)/2020-21/ DS-IV/ : In exercise of the powers conferred by sub-rule (4) of rule 48 of the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred as said rules), the Lt, Governor of the National Capital Territory of Delhi, on the recommendations of the Council, and in supersession of the notification of the Government of National Capital Territory of Delhi in the Department of Finance, Revenue-I No. 70/2019 — State Tax, dated the 28" August, 2020, published in the Gazette of Delhi, dated the 28" August, 2020, except as respects things done or omitted to be done before such supersession, hereby notifies registered person, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules, whose aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered person who shall prepare invoice and other prescribed documents, in terms of sub-rule (4) of rule 48 of the said rules in respect of supply of goods or services or both to a registered person. Zi This notification shall come into force from the 1°' October, 2020. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, Copy forwarded for information to:- aie 1. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi. 2. The Additional Chief Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-lV (Extraordinary) in today’s date. 3. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estat 4, The Commissioner, State Tax, Delhi, Vyapar Bhawan, LP. Estate, New Delhi. erssry wrod a foci WHR quasars eh ara aie Sar we Pram, 2017 (ort gar ged ora Sw a4 wer ac & fae ataia wet ee re te ater 8 Gd fee wa 8 a oe a in Fant afeafer eth & Rrra fd Oa af A ge ne ew at ws Owe @ afte & of fat vfrefiea aft a aa a ta a dat HH wera G dae F ow eat & Pore } soaH |) Pauarer aoe oix ora fated ceast Ta wet | 2 we aaa 1 ARB, 2020 @I wget ert | am, Slee eaa-lV )/ 2020-21 JER £20