Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021. (Notification No. 88/2020-State Tax)

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI Notification No 88/2020- State Tax Dated: The 26 November 2021 No. F.3(130)/Fin.(Exp-1)/2020-21/ DS-I/ “338: In exercise of the powers conferred by sub-rule (4) of rule 48 of the Delhi Goods and Services Tax Rules, 2017, the Lieutenant Governor of the National Capital Territory of Delhi on the recommendations of the Council, hereby makes the following further amendments in the notification of this Government in the Department of Finance (Revenue-I), No. 13/2020 — State Tax, dated the 31% March, 2021, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3 (88)/Fin (Exp- TV)/2020-21/DS-IV/310, dated the 31St March, 2021, namely:- In the said notification, in the first paragraph, with effect from the 1* day of January, 2021, for the words “five hundred crore rupees”, the words “one hundred crore rupees” shall be substituted. 2. This notification shall come into force with effect from the 10" November, 2020. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, LEP (Ravinder Kumar) Dy. Secretary I (Finance) No. F.3 (130)/Fin (Exp-1)/2020-21/DS-I/ 335 Dated: The 26 November 2021 Copy forwarded for information to:- 1. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi. 2. 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. 3. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. 4. The Commissioner, State Tax, Delhi, Vyapar Bhawan, IP. 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. Joint Director, State Resources Division, Finance Department, Govt of NCT of Delhi, Delhi Secretariat, New Delhi. 9. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. 10. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, IP. Estate, New Delhi. A ALY. Website. (Ravinder Kumar) Dy. Secretary I (Finance) Note: The principal notification No. 13/2020 — State Tax, dated the 31/03/2021 was published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(88)/Fin(Exp- IV)/2020-21/DS-IV/310, dated the 31/03/2021 and was subsequently amended vide notification No. 70/2020- State Tax, dated the 23' November 2021, published vide No. F.3(124)/Fin.(Exp.-I)/2021-22/DS-I/328, dated the 23" November, 2021. (Roch WITT SIRT | APT AR A Wererel) feaies: 26 AG, 2021 2017 & faa 48 & oo faa (4) S ced yeu wfwal or war oed ey, weile wort aa fees & ware, vigad wReq at roel & sree a , wsia wort a feel G @ WIT, sa H AT-IV A wera frat war en 4 Peafefea sie aie Het &, FAT vfafera Praferad at weal vd arazan oredarel @g seraRe: part afea, aaa woereyare, feeot | afer (fea), usta wort aa facet aro, feech aferarera, aig.al. gece, ag feet ve afeker off ued ara ae ante 4 feet waa & am — aR Gar) 4 vere | F S N 5. AAA Feat w afoRad waa, wets worl aa floc wear, fecci ufsareray, as fecet | fecctt | 7. afaRad ufea (fate), wed war aa fece urn, feceit ufearera, ag fecci | 8, trot fea, Far uituer, 29, feceit fart war, Ge Ufearera, facet | 9. Aa uaa @ farts wrartrnt, wefta wort aa fect unr, fect wfearea, 4g fecett | oat ate 141-2 USE | Wad _ (fas BAIR) ale : Fert SRT Wea 13,/2020— wea oy, fesip 21 Are 2020 al Wow 03(88)/ fad feaie 23 FIR, 2021, FRI Wowie 03(124) /faa (a-I) / 2021-22 / Sea— 1/328, feaia 23 AI, 2021 & ded wearer fear wea en, & ert Beem far wae]