Seeks to notify the class of registered person required to issue e-invoice - 70/2019- State Tax - Delhi SGST

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)