Seeks to amend Notification No. 12/2017 – State Tax, dated the 30th June,2017 - 78/2020 – State Tax - Delhi SGST

DEPARTMENT OF TRADE AND TAXES NOTIFICATION Delhi, the 7th December, 2020 No. 78/2020 State Tax No. F. 2(319 )/POLICY-GST/2020/ 276-285. -In exercise of the powers conferred by the first proviso to rule 46 of the Delhi Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of National Capital Territory of Delhi in the Department of Trade and Taxes No.12/2017 State Tax, dated the 30th June,2017, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (786)/POLICY/GST/2017/470-80, dated the 30th June, 2017, namely: In the said notification, with effect from the 01st day of April, 2021, for the Table, the following shall be substituted, namely,- TABLE Serial Number Aggregate Turnover in the preceding Financial Year Number of Digits of Harmonised System of Nomenclature Code (HSN Code) (1) (2) (3) 1. Upto rupees five crores 4 2. more than rupees five crores 6 Provided that a registered person having aggregate turnover up to five crores rupees in the previous financial year may not mention the number of digits of HSN Code, as specified in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons. . VIVEK PANDEY, Commissioner (State Tax)