**Policy Summary:**
This notification, No. F. 3(33)/Fin(Rev)/2020-21/DSIV/64, issued by the Government of the National Capital Territory of Delhi, Department of Finance (RevenueI), on August 28, 2020, concerns the Delhi Goods and Services Tax (DGST) Rules, 2017.
The notification, exercising powers conferred by sub-rule 4 to rule 48 of the DGST Rules, 2017, designates registered persons whose aggregate turnover in a financial year exceeds one hundred crore rupees (₹100 crore) as a class of registered persons required to prepare invoices in accordance with sub-rule 4 of rule 48 for the supply of goods, services, or both to other registered persons.
This notification is effective from April 1, 2020.
The notification is issued by order and in the name of the Lt. Governor of the National Capital Territory of Delhi, and is signed by Sunil Sehgal, Dy. Secy. IV Finance.
Key Entities Referenced
Delhi Goods and Services Tax Rules, 2017: A set of rules pertaining to the implementation of Goods and Services Tax (GST) in Delhi.
National Capital Territory of Delhi: The administrative territory encompassing the city of Delhi in India.
Lt. Governor of the National Capital Territory of Delhi: The Lieutenant Governor is the constitutional head of the National Capital Territory of Delhi.
Council: Refers to the GST Council, which makes recommendations on GST-related matters.
Goods and Services Tax: An indirect tax used in India on the supply of goods and services.
SUNIL SEHGAL: Dy. Secy.IV Finance, the signatory of the notification.
New Delhi: The capital city of India and part of the National Capital Territory of Delhi.
1st day of April, 2020: The date from which the notification comes into effect.
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भारत सर कार
GOVERNMENT OF INDIA
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असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
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भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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3984 DG/2020 (1)[PART IV DELHI GAZETTE : EXTRAORDINARY 2
FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 28th August, 2020
No. 70/2019- State Tax
No. F. 3 (33)/Fin (Rev-I)/2020-21/DS-IV/64.—In exercise of the powers conferred by sub-rule (4)
to rule 48 of the Delhi Goods and Services Tax Rules, 2017, the Lt. Governor of the National Capital
Territory of Delhi, on the recommendations of the Council, hereby notifies registered person, whose
aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered person who
shall prepare invoice 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 1st day of April, 2020.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
SUNIL SEHGAL, 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.