Seeks to notify the class of registered person required to issue invoice having QR Code. (Notification No.72/2019-State Tax)

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI No.F3 (18 )/Fin(Rev-1)/2020-21/DS-IV/ 29 Dated: if 7 Vika Notification No. 72/2019- State Tax No. F.3 (18)/Fin (Rev-P/2020-21/DS-iV/ - 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 Lt. Governor 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 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. 2. This notification shall come into force from the Ist day of April, 2020. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi. aa? (Sunil Sehgal) No.F3( 18 )/Fin(Rev-1)/2020-21/DS-IVLa7 9 Dated: VES foo Copy forwarded for information to:- |. The Principal Secretary to the Hon'ble Lieutenant Governor, Delhi The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi 3. The Commissioner, State Tax. Delhi. Vyapar Bhawan. I.P. Estate, New Delhi. 4. The Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi bh LA A 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. 10. Guard File. LX Website. (Sunil Sehgal) | Ooo] BL “DEAN |b Bile “Eble Albi ‘or! ‘aw pala ‘bhi | peal sh Re iphiis 02) “AlAs [O2| Kels [elfINIA PIPRIA ‘lite| be) ‘bili bith N O t SE RBA ADARIK Daj) dinibol: {eb “winlp [Zip IAD [lin ALB dijo DeblSainja fd '2 Daplpie Yacip Dileah Bias pias pin) epinlp [cj Die Deb) [alin Jeo duno DB MAiniale [rep] 1/8 BRR) @ (2 ble IB Bek} A bipah DiS BAS pin)) LL0Z ‘the Ab IDA AUS bile YdoDy ALAR {Pod} Kee [eliainla pi Sala i Ag . fra a ® Ufaa, usa wae aa fecot aan, eet afrareu, ad Roch wea (fate), wera wae aa feet ara, Ret uftarera, ad Ret uiraa @ Prot ufea, 29, feet fear wa, yet aftrareg, feed | feosh | 10. 1S ge | A ta aes | BE. (Gate Gere) ok