In exercise of the powers conferred by the first proviso to rule 46 of the Delhi Goods and Services Tax Rules

रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सर कार GOVERNMENT OF INDIA एस.जी.-डी.एxलxx.G-अID.-H0x8x1x 22020-223574 SG-DLxx-ExG-0ID8E1x2x2x0 20-223574 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 267] दिल्ली, सोमवार, दिसम्ब र 7, 2020/अग्रहायण 16, 1942 [रा.रा.रा.क्ष.ेदि. स.ं 217 No. 267] DELHI, MONDAY, DECEMBER 7, 2020/AGRAHAYANA 16, 1942 [N. C. T. D. No. 217 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI fnYyh] 7 fnlEcj] 2020 .—vk;qDr] fnYyh eky vkSj lsokdj fu;e 2017 ds fu;e 46 ds igys ijra qd }kjk çnÙk 'kfä;ka s dk ç;ksx djr s gq,] ifj"kn ~ dh flQkfj'kks a ij fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV es a la-Qk- 3¼786½@ikWfylh@th,lVh@2017@470&80] rkjh[k 30@06@2017 }kjk çdkf'kr jk"Vhª; jkt/kkuh {ks= fnYyh ds O;kikj ,oa dj dh vf/klwpuk la[;kad 12@2017&jkT; dj] rkjh[k 30@06@2017 eas fuEufyf[kr la'kks/ku djr s gSa] vFkkZr%~& mä vf/klwpuk eas] 1 vçSy] 2021 ls çHkkoh] lkj.kh ds fy,] fuEufyf[kr çfrLFkkfir gksxk] vFkkZr~ %& Øe la[;k iwoZorhZ foÙkh; o"kZ es a ldy vkorZ uke i)fr lafgrk ds lketa L;iw.kZ ç.kkyh ds vadks dh la[;k ¼,p,l,u dksM½ ¼1½ ¼2½ ¼3½ 1- ikap djksM+ #i, rd 4 2- ikap djksM+ #i, ls vf/kd 6 5972 DG/2020 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] c'krZs dkbs Z jftLVªh—r O;fä] ftldk ldy vkorZ iwoZorhZ foÙkh; o"kZ es a ikap djksM+ #i, rd gaS] mä fu;eks a ds v/khu mlds }kjk tkjh fdlh ¼vjftLVªh—r O;fä;ks a dh vkiwfrZ ds½ dj chtd eas mä lkj.kh ds LraHk ¼3½ dh rRLFkkuh çfof"V eas ;Fkk fofufnZ"V ,p,l,u dksM ds vadks a dh la[;k dk mYy[s k djus ds fy, ck/; ugha gSAÞ foosd ik.Ms;] vk;qDr ¼jkT; dj½ DEPARTMENT OF TRADE AND TAXES NOTIFICATION Delhi, the 7th December, 2020 No. 78/2020 – State Tax No. F. 2(319 )/POLICY-GST/2020/ 276-285.—In exercise of the powers conferred by the first proviso to rule 46 of the Delhi Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of National Capital Territory of Delhi in the Department of Trade and Taxes No.12/2017 – State Tax, dated the 30th June,2017, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (786)/POLICY/GST/2017/470-80, dated the 30th June, 2017, namely:– In the said notification, with effect from the 01st day of April, 2021, for the Table, the following shall be substituted, namely,- “TABLE Serial Number Aggregate Turnover in the preceding Number of Digits of Harmonised System Financial Year of Nomenclature Code (HSN Code) (1) (2) (3) 1. Upto rupees five crores 4 2. more than rupees five crores 6 Provided that a registered person having aggregate turnover up to five crores rupees in the previous financial year may not mention the number of digits of HSN Code, as specified in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons.”. VIVEK PANDEY, Commissioner (State Tax) 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.