6403 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
I
fnYyh] 29 fnlEcj] 2020
I
IV/254.—fnYyh eky ,oa lsokdj vf/kfu;e] 2017
¼ 2017 dk 03½ dh /kkjk 164 }kjk iznÙk 'kfä;ksa dk ç;ksx djrs gq,] jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh
eky vkSj lsokdj fu;e] 2017 dk vkSj la“kks/ku djus ds fy, fuEufyf[kr fu;e cukrs gaS] vFkkZr~ %&
1- ¼1½ bu fu;eksa dk laf{kIr uke fnYyh eky vkSj lsokdj ¼vkBokWa la'kks/ku½ fu;e] 2019 gSA
¼2½ ;s fu;e 13 fnlEcj] 2019 dks izo`Ùk gksaxs A
2- fnYyh eky vkSj lsokdj fu;e] 2017 ¼ftls blesa blds i'pkr~ mDr fu;e dgk x;k gS½] ds fu;e 48 esa mifu;e ¼3½ ds
i'pkr~ fuEufyf[kr mifu;e var%LFkkfir fd;k tk,xk] vFkkZr %&
Þ¼4½ chtd dks] lkekU; eky vkSj lsokdj bysDVªkfud iksVZy ij blesa varfoZ"Vk lwpuk dks ,slh 'krksaZ vkSj fucaZ/kuksa ds
v/khu jgrs gq;s] tks vf/klwpuk esa fofufnZ"V dh tk,a] viyksM djds chtd lanHkZ la[;k çkIr djus ds i'pkr ç:i
th,lVh vkbZ,uoh&01 esa varfoZ"V ,slh fof'kf"V;ksa dks lfEefyr djds] ,sls jftLVªh—r O;fä;ksa ds oxZ }kjk rS;kj fd;k
tk,xk tks ifj"kn~ dh flQkfj'kksa ij ljdkj }kjk vf/klwfpr fd;k tk, A
सं. 284] दिल्ली, मंगलवार, दिसम् बर 29, 2020/पौष 8, 1942 [रा.रा.रा.क्षे.दि. सं. 240
No. 284] DELHI, TUESDAY, DECEMBER 29, 2020/PAUSHA 8, 1942 [N. C. T. D. No. 240
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-31122020-224030
SG-DL-E-31122020-224030
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
¼5½ çR;sd chtd] tks ml O;fä }kjk ftl ij mifu;e ¼4½ ykxw fd;k x;k gS] ftldks mä mifu;e esa fofufnZ"V jhfr
ls fHkUu fdlh jhfr ls tkjh fd;k gS] dks chtd ugha ekuk tk,xkA
¼6½ mifu;e ¼1½ vkSj ¼2½ ds mica/k mifu;e ¼4½ esa fofufnZ"V jhfr ls rS;kj fd, x, chtd ij ykxw ugha gksaxsAßA
jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns'k ls rFkk muds uke ij
eukst dqekj
mi lfpo&IV ¼foÙk½
ewy fu;e fnYyh ds jkti=] vlk/kkj.k] Hkkx 4] esa vf/klwpuk] rkjh[k 22 twu] 2017 la-Qk- 3¼10½@foÙk
¼jktLo&1½@2017&18@Mh-,l-VI/342] rkjh[k 22 twu] 2017 }kjk çdkf'kr fd, x, Fks vkSj buesa vafre la'kks/ku l-Qk-
3¼17½@foÙk
¼jktLo&1½@2020&21@Mh-,l-
IV/121
rkjh[k
15@10@2020
}kjk
çdkf'kr
vf/klwpuk
la- 56@2019&jkT;dj] rkjh[k 15@10@2020ds ek/;e ls fd;k x;k FkkA
FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 29th December, 2020
No 68/2019- State Tax
No. F.3(67)/Fin.(Rev-I)/2020-21/ DS-IV/ 254.—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,
hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Delhi Goods and Services Tax (Eighth Amendment) Rules, 2019.
(2) They shall come into force with effect from 13th December, 2019.
2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 48, after sub-rule
(3), the following sub-rules shall be inserted, namely:-
“(4) The invoice shall be prepared by such class of registered persons as may be notified by the Government, on the
recommendations of the Council, by including such particulars contained in FORM GST INV-01 after obtaining an
Invoice Reference Number by uploading information contained therein on the Common Goods and Services Tax
Electronic Portal in such manner and subject to such conditions and restrictions as may be specified in the notification.
(5) Every invoice issued by a person to whom sub-rule (4) applies in any manner other than the manner specified in
the said sub-rule shall not be treated as an invoice.
(6) The provisions of sub-rules (1) and (2) shall not apply to an invoice prepared in the manner specified in sub-rule
(4).”.
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
MANOJ KUMAR, Dy. Secy. IV (Finance)
Note: The principal rules were published in the Delhi Gazette, Extraordinary, Part IV,vide notification dated the
22ndJune, 2017, published vide No. F.3(10)/Fin(Rev-I)/2017-18/DS-VI/342,, dated the 22ndJune, 2017 and last
amended vide notification No. 56/2019 - State Tax, dated the 15/10/2020, published vide No.F.3(17)/Fin.(Rev-
I)/2020-21/ DS-IV/121, dated 15/10/2020.
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: 2020.12.31 17:31:39 +05'30'