In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017

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रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA

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एस.जी.-डी.एल.-अ.-25032021-226106

SG-DL-E-25032021-226106

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सं. ⁹⁵] दिल्ली, बुधवार, मार्च ²⁴, ²⁰²¹/चैत्र ³, ¹⁹⁴³ [रा.रा.रा.क्षे.दि. सं. ³⁷¹ No. 95] DELHI, WEDNESDAY, MARCH 24, 2021/CHAITRA 3, 1943 [N. C. T. D. No. 371

भाग IV PART IV

राष्ट्रीय राजधानी राज्य क्षेत्र दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI

वित्त (व्यय-IV) विभाग

अधिसूचना

दिल्ली, 24 मार्च, 2021

संख्या 73/2020-राज्य कर

संदर्भ संख्या (आईआरएन) प्राप्त करेंगे एवं ऐसा ना करने पर वह बीजक मान्य नहीं माना जाएगा। 1799 DG/2021 (1) 2 DELHI GAZETTE : EXTRAORDINARY PART IV] 2. यह अधिसूचना 1 अक्टूबर, 2020 से लागू होगी । राष्ट्रीय राजधानी क्षेत्र दिल्ली के उपराज्यपाल

के आदेश से तथा उनके नाम पर,

मनोज कु मार, उप-सचिव-IV(वित्त) FINANCE (EXPENDITURE-IV) DEPARTMENT

NOTIFICATION

Delhi, the 24th March, 2021

No. 73/2020– State Tax

No. F.3 (81)/Fin (Exp-IV)/2020-21/DS-IV/287.— In exercise of the powers conferred by section 148 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 notifies the registered persons required to prepare the tax invoice in the manner specified under sub-rule (4) of rule 48 of the Delhi Goods and Services Tax Rules, 2017, who have prepared tax invoice in a manner other than the said manner, as the class of persons who shall, during the period from the 1st day of October, 2020 to the 31st day of October, 2020, follow the special procedure such that the said persons shall obtain an Invoice Reference Number (IRN) for such invoice by uploading specified particulars in FORM GST INV-01on the Common Goods and Services Tax Electronic Portal, within thirty days from the date of such invoice, failing which the same shall not be treated as an invoice.

2. This notification shall come into force from the 1st day of October, 2020.

By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi,

MANOJ KUMAR, 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.