Delhi Goods and Services Tax (Eleventh Amendment) Rules, 2020

Delhi Goods and Services Tax (Eleventh Amendment) Rules, 2020

FINANCE (EXPENDITURE-IV) DEPARTMENT 

NOTIFICATION

Delhi, the 7th July, 2021

No. 72/2020– State Tax

No. F.3 (99)/Fin.(Exp-IV)/2021-22/DS-IV/537.—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.

Delhi Goods and Services Tax

(2) Save as otherwise provided in these rules, they shall come into force on the 30th day of September, 2020.

2. In the 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:-

Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification dated the 22nd June, 2017, published vide number F3(10)/Fin(Rev-I)/2017-18/DS-VI/342, dated the 22nd June, 2017 and last amended vide notification No. 62/2020 - State Tax, dated the 07/07/2021, published vide number No. F.3 (98)/Fin (Exp-IV)/2021-22/DS-IV/536, dated the 07/07/2021.

By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
MANOJ KUMAR, Dy. Secy. IV (Finance)

नोट :- हमारे वेबसाइट www.indiangovtscheme.com पर ऐसी जानकारी रोजाना आती रहती है, तो आप ऐसी ही सरकारी योजनाओं की जानकारी पाने के लिए हमारे वेबसाइट www.indiangovtscheme.com से जुड़े रहे।
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