Supersession Notification No. 72/2019 – State Tax, dated the 16th July, 2020 - 14/2020-STATE TAX - Delhi SGST

FINANCE (REVENUE-I) DEPARTMENT NOTIFICATION Delhi, the 4th November, 2020 No. 14/2020-STATE TAX No. F. 3(55)/Fin(Rev-I)/2020-21/DS-IV/135 .-In exercise of the powers conferred by the sixth proviso to rule 46 of the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, and in supersession of the notification of the National Capital Territory of Delhiin the Department of Finance, Revenue-I, No. 72/2019 State Tax, dated the 16 th July, 2020, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.3 (18)/Fin (Rev-I)/2020-21/DS-IV/29, dated the 16 th July, 2020, except as respects things done or omitted to be done before such supersession, hereby notifies that an invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five hundred crore rupees, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of said rules, and registered person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, to an unregistered person (hereinafter referred to as B2C invoice), shall have Dynamic Quick Response (QR) code: Provided that where such registered person makes a Dynamic Quick Response (QR) code available to the recipient through a digital display, such B2C invoice issued by such registered person containing cross-reference of the payment using a Dynamic Quick Response (QR) code, shall be deemed to be having Quick Response (QR)code. 2. This notification shall come into force from the 1stday of October 2020. By Order and in the Name of the Lt. Governor of National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy. IV (Finance)