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Delhi Goods and Services Tax (Eleventh Amendment) Rules, 2020 - 72/2020– State Tax - Delhi SGST

Extract

..... FINANCE (EXPENDITURE-IV) DEPARTMENT NOTIFICATION No. 72/2020- State Tax Delhi, the 7th July, 2021 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 De .....

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Delhi Goods and Services Tax (Eleventh Amendment) Rules, 2020 - 72/2020 State Tax - Delhi SGST

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..... e 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.”. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy. IV (Finance) Note: The prin .....

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Delhi Goods and Services Tax (Eleventh Amendment) Rules, 2020 - 72/2020 State Tax - Delhi SGST

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