Department of Trade and Taxes, Government of NCT of Delhi, on the recommendations of the Council, notifies the registered person having annual turnover - 12/2017-State Tax - Delhi SGST

DEPARTMENT OF TRADE AND TAXES NOTIFICATION No. 12/2017-State Tax Delhi, the 30th June, 2017 No. F. 3(786)/Policy/GST/2017/470-480 .-In pursuance of the first proviso to rule 46 of the Delhi Goods and Services Tax Rules, 2017, the Department of Trade and Taxes, Government of National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies that the registered person having annual turnover as specified in column (2) of the Table below shall mention the digits of Harmonised System of Nomenclature (HSN) Codes, as specified in the corresponding entry in column (3) of the said Table, in a tax invoice issued by them under the said rules. TABLE Sl. No. Annual Turnover in the preceding Financial Year Number of Digits of HSN Code (1) (2) (3) 1. upto rupees one crore fifty lakhs Nil 2. more than rupees one crore fifty lakhs and upto rupees five crores 2 3. rupees five crores and above 4 2. This notification shall come into force from the 1st day of July, 2017. H. RAJESH PRASAD, Commissioner, State Tax, Delhi