1994 DG/2021

(1)

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

xxxGIDHxxx

xxxGIDExxx

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

foÙk ¼व्यय&IV½ foHkkx

vf/klwpuk

fnYyh] 31 ekpZ] 2021

la- 13@2020&jkT; dj

la-Qk- 3¼88½@foÙk ¼व्यय&IV½@2020&21@Mh,l&IV@310.&jk’Vªh; jkt/kkuh {ks= fnYyh ds

mijkT;iky fnYyh eky vkSj lsok dj fu;e] 2017 ¼ftls blesa blds i'pkr~ mä fu;e dgk x;k gS½

ds fu;e 48 ds mifu;e ¼4½ }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] ifj"kn~ dh flQkfj'k ij vkSj jk’Vªh;

jkt/kkuh {ks= fnYyh ds foÙk foHkkx ¼jktLo&I½ dh vf/klwpuk la- 70@2019&jkT; dj] rkjh[k 28

vxLr] 2020] tks fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV esa la-Qk- 3¼33½@foŸk ¼jktLo&I½@

2020&21@Mh,l&IV@64] rkjh[k 28 vxLr] 2020 dks çdkf'kr dh xbZ Fkh] dks mu ckrksa ds flok;

vf/kØkar djrs gq,] ftUgsa ,sls vf/kØe.k ls iwoZ fd;k x;k gS ;k djus dk yksi fd;k x;k gS] ,sls

jftLVªh—r O;fä] mu ls fHkUu tks mä fu;eksa ds fu;e 54 ds mifu;e ¼2½] mifu;e ¼3½] mifu;e ¼4½

vkSj mifu;e ¼4d½ esa fofufnZ"V gSa] dks ,d jftLVªh—r oxZ ds O;fä ds :i esa vf/klwfpr djrh gS]

सं. 114]

दिल्ली, बुधवार, मार्च 31, 2021/ र्ैत्र 10, 1943

[रा.रा.रा.क्षे.दि. सं. 391

No. 114]

DELHI, WEDNESDAY, MARCH 31, 2021/ CHAITRA 10, 1943

[N. C. T. D. No. 391

भारत सरकार

GOVERNMENT OF INDIA

एस.जी.-डी.एल.-अ.-03042021-226338

SG-DL-E-03042021-226338

2

DELHI GAZETTE : EXTRAORDINARY

PART IV]

ftudk fdlh foÙkh; o"kZ esa dqy vkorZ ,d lkS djksM+ #i, ls vf/kd gS] tks fdlh jftLVªh—r O;fä dks

eky ;k lsok ;k nksuksa dh çnk; ds laca/k esa mä fu;eksa ds fu;e 48 ds mifu;e ¼4½ ds fuca/kukuqlkj

chtd vkSj vU; fofgr nLrkost rS;kj djsaxsA

2-

;g vf/klwpuk 1 väwcj] 2020 dks ço`Ùk gksxhA

jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky

ds vkns'k ls rFkk muds uke ij]

eukst dqekj] mi lfpo&IV ¼foÙk½

FINANCE (EXPENDITURE-IV) DEPARTMENT

NOTIFICATION

Delhi, the 31st March, 2021

No. 13/2020– State Tax

No. F. 3(88)/Fin(Exp-IV)/2020-21/DS-IV/310.—In exercise of the powers conferred by sub-rule

(4) of rule 48 of the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred as said rules), the Lt.

Governor of the National Capital Territory of Delhi, on the recommendations of the Council, and in

supersession of the notification of the Government of National Capital Territory of Delhi in the Department

of Finance, Revenue-I No. 70/2019 – State Tax, dated the 28th August, 2020, published in the Gazette of

Delhi, Extraordinary, Part-IV, vide number F. 3(33)/Fin.(Rev-I)/2020-21/DS-IV/64, dated the 28^th August,

2020, except as respects things done or omitted to be done before such supersession, hereby notifies

registered person, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules,

whose aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered

person who shall prepare invoice and other prescribed documents, in terms of sub-rule (4) of rule 48 of the

said rules in respect of supply of goods or services or both to a registered person.

2. This notification shall come into force from the 1^st 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.

SURENDER

MAHADASAM

Digitally signed by SURENDER

MAHADASAM

Date: 2021.04.03 11:40:53 +05'30'