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-I) 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 section 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, namely:- 1. (1) These rules may be called 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 Government, 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 such manner and subject to such conditions and restrictions as may be specified in the notification. (5) Every invoice issued by a person to whom sub-rule (4) applies in any manner other than the manner specified in the said sub-rule shall not be treated as an invoice. (6) The provisions of sub-rules (1) and (2) shall not apply to an invoice prepared in the manner specified in sub-rule (4).”. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, ee (Manoj Kumar) No.F3(67)/Fin(Rev-1)/2020-21/DS- IV / 2544 Dated: 24 )1> } Oro Copy forwarded for information to:- 1. 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 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. 0 ebsite. 11. Guard File. an (Manoj Kumar) Note: The principal rules were published in the Delhi Gazette, Extraordinary, Part IV, vide notification dated the 224 June, 2017, published vide No. F.3(10)/Fin(Rev-D/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 (eco waa STI SB APT aR A werereh) asia wort ea feecl ara feed) uftarey, and. th. gece: as feeet—110 002. emt. 3(67) /faa(erera—I) / 2020-21 / S1ge-IV/ - feet Are Wa Varepx sifPifras, 2017 (2017 HT 03) at ERT 164 AR Wad Beal ar wart wed By, asa wart aa fiect & goeroaure, feet are aie Gar ae Pram, 2017 a ate dees ae & fey Preafeftsa faa ara 2%, sel — 1. (1) ga Praat or aféra are fecett ret aie Gar we Grad eetes) faA, 2019 8 | > eect ara atte Bar ae fas, 2017 (RM ser sas oe var Maa Her war a) S fram 4a 4 wahras (3) } azar Prafeftea gata sicenfia fear orem, areift — (4) drop Bh arara aret aie Bar we edagifte cide we gwF aiafer year ot Ge ac ote Pde | $ anita wed a, ot after 4 fae SH ony, aves wed dors veh ea wea |e S veaTT eT | fear rem at oRwe a fore ox Gare are siftrefed fear oy | (6) odes drorm, ot we ants gre fare ox wohtae (4) ery fear mar @, free ow oatiae 4 fafrfere ee ett (is BAR) aur. 3(67)/ faa(erorea—I) / 2020-21 / StE-1V/ AS 44 fest: az ] /2)30 2 | 1. aig soso, est }& yar afta, saxrogare ufearey, feeet | 2. gers UR, ST wares fart, US aaa as feet weary, fect aftarea, qE feat Bt up afaRaa wet asa are BY ate 4 feet mores APT — aR areTereT 4 yererney | 5. ane & afahad fea, usr wort da fect aan, fect fray, ag faa aa 3 afta, usfta wore aa fecct ara, facet uferarey, ag fect | _ Far vfacar & fact afer, 29, facet fae war, get aferarera, fecei | Fea afta & fats arated, asia wort aa facet axa, Rect wftarea, 7g © M2 N® (HATS BAe) feo: yea fon feet 3 worms, arene, arr 4% afer, ake 22 UF, 2017 aT. dahert wr. 3(17) /faersrea—1) / 2020-21 / Sze. [V/121 arkra 15/10/2020 are werfera afar a. 56/2019- Wes we, ake 15/10/2020 aay @ far 7a a!