Amended Notification of the Delhi Goods and Services Tax (Eleventh Amendment) Rules, 2020 (dated – 07.07.2021) – Govt. of Delhi
View PdfAmended Notification of the Delhi Goods and Services Tax (Eleventh Amendment) Rules, 2020 (dated – 07.07.2021) – Govt. of Delhi
- This notification has come into effect from 30th September, 2020.
- 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.”
- 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.”
- 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.”