Seeks to make the Eleventh amendment (2020) to the CGST Rules.(Notification No. 72/2020-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. 72/2020- State Tax No. F.3(99)/Fin.(Exp-IV)/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, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Delhi Goods and Services Tax (Eleventh Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall come into force on the 30" day of September, 2020. ‘ 2. Inthe Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 46, after clause (q), the following clause shall be inserted, namely:- “(r) Quick Response code, having embedded Invoice Reference Number (IRN) in it, in case invoice has been issued in the manner prescribed under sub-rule (4) of rule 48.”. 3. In the said rules, in rule 48, in sub-rule (4), the following proviso shall be inserted, namely:- “Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt a person or a class of registered persons from issuance of invoice under this sub-rule for a specified period, subject to such conditions and restrictions as may be specified in the said notification.”. 4. In the said rules, in rule 138A, for sub-rule (2), the following sub-rule shall be substituted, namely:- ‘(2) In case, invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the Quick Response (QR) code having an embedded Invoice Reference Number (IRN) in it, may be produced electronically, for verification by the proper officer in lieu of the physical copy of such tax invoice.” By order and in the name of the Lt. Governor of the National Capital on Delhi, ss (Manoj Kumar) Copy forwarded for information to:- The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi. The Additional Chief 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 Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, IP. Estate, New Delhi The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P, Estate, New Delhi. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi Joint Director, State Resources Division, Finance Department, Govt. of NCT of Delhi, Delhi Secretariat, New Delhi. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. Website. Guard File. (Manoj Kumar) Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification dated the 22"! 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