3156 DG/2020

(1)

रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99

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असाधारण

EXTRAORDINARY

प्राजधकार से प्रकाजित

PUBLISHED BY AUTHORITY

भाग IV

PART IV

राष्ट्रीय रािधानी राज्य क्षेत्र दिल्ली सरकार

GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI

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सं. 132] दिल्ली, बृहस्ट् पजताार, िुलाई 16, 2020/आषाढ़ 25, 1942 [रा.रा.रा.क्षे.दि. सं.68

No. 132] DELHI, THURSDAY, JULY 16, 2020/ASHADHA 25, 1942 [N.C.T.D. No. 68

भारत सरकार

GOVERNMENT OF INDIA

एस.जी.-डी.एल.-अ.-16072020-220552

SG-DL-E-16072020-220552

[PART IV

DELHI GAZETTE : EXTRAORDINARY

2

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FINANCE (REVENUE-1) DEPARTMENT

NOTIFICATION

Delhi, the 16th July, 2020

No 72/2019- State Tax

No. F. 3(18)/Fin (Rev-I)/2020-21/DS-IV/29.—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 (QR)code:

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 1^st day of April, 2020.

By Order and in the Name of the Lt. Governor

of the National Capital Territory of Delhi,

SUNIL SEHGAL, Dy. Secy. IV (Finance)

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064

and Published by the Controller of Publications, Delhi-110054. MANOJ KUMAR

VERMA

Digitally signed by

MANOJ KUMAR VERMA

Date: 2020.07.16

18:45:20 +05'30'