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एस.जी.-डी.एल.-अ.-08122020-223574
SG-DL-E-08122020-223574
असाधारण
EXTRAORDINARY
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
सं. 267] दिल्ली, सोमवार, दिसम्बर 7, 2020/अग्रहायण 16, 1942 [रा.रा.रा.क्षे.दि. सं. 217 No. 267] DELHI, MONDAY, DECEMBER 7, 2020/AGRAHAYANA 16, 1942 [N. C. T. D. No. 217
भाग IV PART IV
राष्ट्रीय राजधानी राज्य क्षेत्र दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI दिल्ली, 7 दिसम्बर, 2020 .—आयुक्त, दिल्ली माल और सेवाकर नियम 2017 के नियम 46 के पहले परंतुक द्वारा प्रदत्त शक्तियाें का प्रयोग करते हुए, परिषद् की सिफारिशों पर दिल्ली के राजपत्र, असाधारण, भाग-IV में सं.फा. 3(786)/पॉलिसी/जीएसटी/2017/470-80, तारीख 30/06/2017 द्वारा प्रकाशित राष्ट्रीय राजधानी क्षेत्र दिल्ली के व्यापार एवं कर की अधिसूचना संख्यांक 12/2017-राज्य कर, तारीख 30/06/2017 में निम्नलिखित संशोधन करते हैं, अर्थात्ः-
उक्त अधिसूचना में, 1 अप्रैल, 2021 से प्रभावी, सारणी के लिए, निम्नलिखित प्रतिस्थापित होगा, अर्थात् :-
| क्रम संख्या (1) | पूर्ववर्ती वित्तीय वर्ष में सकल आवर्त (2) | नाम पद्धति संहिता के सामंजस्यपूर्ण प्रणाली के अंको की संख्या (एचएसएन कोड) (3) |
| 1. | पांच करोड़ रुपए तक | 4 |
| 2. | पांच करोड़ रुपए से अधिक | 6 |
विवेक पाण्डेय, आयुक्त (राज्य कर) DEPARTMENT OF TRADE AND TAXES
NOTIFICATION
Delhi, the 7th December, 2020
No. 78/2020 – State Tax
No. F. 2(319 )/POLICY-GST/2020/ 276-285.—In exercise of the powers conferred by the first proviso to rule 46 of the Delhi Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of National Capital Territory of Delhi in the Department of Trade and Taxes No.12/2017 – State Tax, dated the 30th June,2017, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (786)/POLICY/GST/2017/470-80, dated the 30th June, 2017, namely:– In the said notification, with effect from the 01st day of April, 2021, for the Table, the following shall be substituted, namely,-
"TABLE
| Serial Number (1) | Aggregate Turnover in the preceding Financial Year (2) | Number of Digits of Harmonised System of Nomenclature Code (HSN Code) (3) |
| 1. | Upto rupees five crores | 4 |
| 2. | more than rupees five crores | 6 |
Provided that a registered person having aggregate turnover up to five crores rupees in the previous financial year may not mention the number of digits of HSN Code, as specified in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons.".
VIVEK PANDEY, Commissioner (State Tax) 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.