Seeks to carry out changes in the CGST Rules, 2017. (Notification No.68/2019-State Tax)

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI Notification No 68/2019- State Tax No. F.3(67)/Fin.(Revy-I)/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 shal! 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, oe (Manoj Kumar) 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. 11. Guard File. ee (Manoj Kumar) Note: The principal rules were published in the Delhi Gazette, Extraordinary, Part IV, vide notification dated the 22"? June, 2017, published vide No. F.3(10)/Fin(Rev-I)/2017-18/DS- VI/342,, dated the 22" 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 asia wort aa feecl apr URI 164 ERI Ved weal wr wart Hee Sy, usta wart aa fico & waxrorare, free aret six Bar ax fur. 2017 ar ate Uses oer @ fay Prafefted fran aaa @ aeaiq — 1. (1) ga Praat or Sferet ara ech Are atk Gar ae Bradt irs) fra, 2019 8! | > so Peeat arat ate Var we Pram, 2017 (RM set gad sear var faq wet waz), @ faq 4a 4 woh (3) agar Prerfeftsd sora siexenfte fear org, arerfet :— (4) dorm @Y, WE Fret aie Var aR geagihtn wea we get afafeer YsaT oT Ce aah oie frderti | far are at uftee at fers oe aver grr sftryfead fear ay | (6) wate dorm, ot oe waft are fret oR oartaA (4) ary fear men @, frat ow sahiad F fame (6) saftas (1) afk (2) 3 sade wate (4) 4 fafhfte Of a dee fee vy ore oe ary wel ert "| ga Anse (Haile GAR) avn, 3(67) / Ra(erorea—I) / 2020-21 / SIV AS Yy Rae 29] )2)s020 gaat Prafted at yearet vd snare @rlarel Sg are t. aaa saree, Rect & gars wise, soxrouure wferarera, feet | 2. gers wR, STAT wees Pars, wssta woah da facet ear, fect wfeare, AE years | 9: afera, fra fart, ws wart aa feect aor, fecei afearera, ag feceit | 4. ayaa, wor wy, Recht, aR was, org. th. eed, Ag feceit| (Bel) AI —PRjt be (aude sntiets) WAS | yoy o n t o D