3754 DG/2021
(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
IV
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सं. 184]
दिल्ली, बुधवार, िुलाई 7, 2021/आषाढ़ 16, 1943
[रा.रा.रा.क्षे.दि. सं. 73
No. 184]
DELHI, WEDNESDAY, JULY 7, 2021/ASHADHA 16, 1943
[N. C. T. D. No. 73
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-07072021-228161
SG-DL-E-07072021-228161
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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FINANCE (EXPENDITURE-IV) DEPARTMENT
NOTIFICATION
Delhi, the 7th July, 2021
No. 72/2020– State Tax
No. F.3 (99)/Fin.(Exp-IV)/2021-22/DS-IV/537.—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, on
the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and
Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Delhi Goods and Services Tax (Eleventh Amendment) Rules, 2020.
(2) Save as otherwise provided in these rules, they shall come into force on the 30th day of September, 2020.
2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 46,
after clause (q), the following clause shall be inserted, namely:-
“(r)
Quick Response code, having embedded Invoice Reference Number (IRN) in it, in case invoice has
been issued in the manner prescribed under sub-rule (4) of rule 48.”.
3. In the said rules, in rule 48, in sub-rule (4), the following proviso shall be inserted, namely:-
“Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt a
person or a class of registered persons from issuance of invoice under this sub-rule for a specified period, subject to
such conditions and restrictions as may be specified in the said notification.”.
4. In the said rules, in rule 138A, for sub-rule (2), the following sub-rule shall be substituted, namely:-
“(2) In case, invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the Quick Response
(QR) code having an embedded Invoice Reference Number (IRN) in it, may be produced electronically, for
verification by the proper officer in lieu of the physical copy of such tax invoice.”.
Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification dated the
22nd June, 2017, published vide number F3(10)/Fin(Rev-I)/2017-18/DS-VI/342, dated the 22nd June, 2017 and last
amended vide notification No. 62/2020 - State Tax, dated the 07/07/2021, published vide number No. F.3 (98)/Fin
(Exp-IV)/2021-22/DS-IV/536, dated the 07/07/2021.
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: 2021.07.07 21:25:48
+05'30'