Supersession Notification No. 70/2019 – State Tax, dated the 28th August, 2020 - 13/2020– State Tax - Delhi SGST

FINANCE (EXPENDITURE-IV) DEPARTMENT NOTIFICATION Delhi, the 31st March, 2021 No. 13/2020 State Tax No. F. 3(88)/Fin(Exp-IV)/2020-21/DS-IV/310 .-In exercise of the powers conferred by sub-rule (4) of rule 48 of the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred as 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 Government of National Capital Territory of Delhi in the Department of Finance, Revenue-I No. 70/2019 State Tax, dated the 28th August, 2020, published in the Gazette of Delhi, Extraordinary, Part-IV, vide number F. 3(33)/Fin.(Rev-I)/2020-21/DS-IV/64, dated the 28th August, 2020, except as respects things done or omitted to be done before such supersession, hereby notifies registered person, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules, whose aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered person who shall prepare invoice and other prescribed documents, 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 October, 2020. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy. IV (Finance)