5972 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. 267] दिल्ली, सोमवार, दिसम् बर 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

भारत सरकार

GOVERNMENT OF INDIA

एस.जी.-डी.एल.-अ.-08122020-223574

SG-DL-E-08122020-223574

2

DELHI GAZETTE : EXTRAORDINARY

PART IV]

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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 30^th June,2017, published in the Delhi

Gazette, Extraordinary, Part IV, vide No. F.3 (786)/POLICY/GST/2017/470-80, dated the 30^th June, 2017, namely:–

In the said notification, with effect from the 01^st 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.

SURENDER

MAHADASAM

Digitally signed by SURENDER

MAHADASAM

Date: 2020.12.08 15:12:16 +05'30'