Delhi Goods and Services Tax (Eighth Amendment) Rules, 2019 - 68/2019- State Tax - Delhi SGST

FINANCE (REVENUE-I) DEPARTMENT NOTIFICATION NO 68/2019- State Tax Delhi, the 29th December, 2020 No. F.3(67)/Fin.(Rev-I)/2020-21/ DS-IV/ 254 .-In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Delhi Goods and Services Tax (Eighth Amendment) Rules, 2019. (2) They shall come into force with effect from 13th December, 2019. 2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 48, after sub-rule (3), the following sub-rules shall be inserted, namely:- (4) The invoice shall be prepared by such class of registered persons as may be notified by the Government, on the recommendations of the Council, by including such particulars contained in FORM GST INV-01 after obtaining an Invoice Reference Number by uploading information contained therein on the Common Goods and Services Tax Electronic Portal in such manner and subject to such conditions and restrictions as may be specified in the notification. (5) Every invoice issued by a person to whom sub-rule (4) applies in any manner other than the manner specified in the said sub-rule shall not be treated as an invoice. (6) The provisions of sub-rules (1) and (2) shall not apply to an invoice prepared in the manner specified in sub-rule (4). . By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy. IV (Finance) Note: The principal rules were published in the Delhi Gazette, Extraordinary, Part IV,vide notification dated the 22ndJune, 2017, published vide No. F.3(10)/Fin(Rev-I)/2017-18/DS-VI/342,, dated the 22ndJune, 2017 and last amended vide notification No. 56/2019 - State Tax, dated the 15/10/2020, published vide No.F.3(17)/Fin.(RevI)/2020-21/ DS-IV/121, dated 15/10/2020.