Notification No. 72/2019-State Tax

ChOT PUBLISHED IN-PARETY OF THE DELNUT GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPTTAL TERRITORY OF DELI DELIDESACTIVALAYA, LIL ESTATE: NEW DELL ITO 002 Notification No, 72/2019- State Tax No, F.3 (18)/Fin (Rev-1¥2020-21 /DS-41¥! - In exercise of the powers conferred by the sixth proviso to rule 46 of the Delhi Goods and Services Tax Rules. 2017 (hereinafter referred to as the said rules), the 1.1. Gavernor of the National Capital Territory of Delhi. on the recommendations of the Council, hereby notifies that an invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five hundred crore rupees, to an unregistered person (hereinafter referred to as B2C invoice), shall have Quick Response (QR code: Vrovided that where such registered percon maker 4 Lynamic Quick Kesponse (Qi) code available to the recipient through a digital display, such B2C invoice issued by such regisidred person containing cross-reference of the paynient using a Dynamic Quick Response (QR) code, shall be deemed to be having Quick Response (QR) code. eho jo aA, This notification shall come into force from the Ist day of April, 2020. OP) By order and in the name of the Lt. Govemor of the National Capital Territory of Delhi, ot —- (Sunil Schgal) &f* Copy forwarded for information to: a. Principal Secretary to the Hon"ble Lieutenant Governor, Delhi \ The Secretary (Finance), Govt. of NCT of Delhi. Delhi Sachivataya, I.P. Estate. New thi os gr oes MA: oo ( The Commissioner, State Tax. Delhi. Vyapar Bhawan, 1,P. Estate, New Delhi 4 4. The Secretary (GAD), Govt. of NCT of Dethi with the request to publish the notification Q in Delhi Gazette Part-IV (Extraordinary) in today’s date. e” 5. The Additional Secretary to the Hon'ble Chief Minister, Govt. of NCT of Delhi. Dethi ye f the Seeretary to Finance Minister. Giavt, of NET of Delhi. Dethi Nachivaliws, 4.1" hstate, New Delhi 7 The Additional Seeretary (Law), Gove, of NOT of Dethi, Dethi Sachivalaya, |? besnate, New Delhi Phe dS te the Leader of Oppesitian, 29, Delhi Lepishitive Assembly, Old Secretiriat Dcitit OSD to Chief Sceretary, Govt, of NCP of Delhi, Delhi Suchivalaya. LP. Estate, New Velhs. SB 10, Criard File, Il. Wehsite (Sunil Sehgal) fee woma armen @ ary ate 4 sintered) wefiy wararh) aa Rel ean Brel a(1a) / feral) / 2020-21 / Stes— 1 /, IF Feara Mf “Ie Sin we 72,/2019-xI8 we Freeh are afte der ae Farm, 2017 (font ger ged Grae oes Prem aver men 8) & Pea aie! Roel oe pa cafe an cath tasg any fil dorm (Re gw gee avery doef Store aera @) uy cater offers (agane) ate sh . Mfesee (agg) wre oacrer aern & fire Trane cate ofrsee & sprara an gfaeiant Wofder 8. te vfiretiger onfty mer ort ten Heed fron, at ream taf were eed 2. ae awergen 1 ate, 2020 a weer ert) weta weeart va Reet & gorse @ aren S wen was aM EE (qe wera) 1. APE suerawyre, Reh S wera afea, sass afrarea, Rat | . wart afte, fet fern, erefta waurt aa fet avany, et afterea, ag feet 2. pO onGTT, TAT Tre, foe ATTN 4a, sud A Kade, oth [eel | feel a va oftften oft afte oma at arte 4 feet moma am — |e rem A srenreraref & Hide REA S afar efea, weta wort aa Rel ue, Reh wioraz, 6 fae sh ah afva, iia ero ata Mel eat fee) ular, ad free) 7 stefan wie (Fah), west wom dy Reh) aeare. Rech efter, ad feet; & Fin after & Proll wika, 20. eh fe aay, Ger wftrarera, feet) 9 = afta & fiver araffoard, wee wart da Rech wer Red) afeara ad Cll 1 me mye] —S 11 ae age) &E (ate Reta