Notification, 2021

Text

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GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

‘ FINANCE (EXPENDITURE-IV) DEPARTMENT pated: 9/2 // Notification No. 73/2020— State Tax No. F.3(81)/Fin.(exp-1V)/2020-21/DS- IV/ - In exercise of the powers conferred by f 2017), the Lt. Governor of section 148 of the Delhi Goods and Services Tax Act, 2017 (03 0 Council, hereby the National Capital Territory of Delhi, on the recommendations of the notifies the registered persons required to prepare the tax invoice in the manner specified under sub-rule (4) of rule 48 of the Delhi Goods and Services Tax Rules, 2017,who have +n a manner other than the said manner,as the class of persons who shall, prepared tax invoice during the period from the 1% day of October, 2020 to the 31°t day of October, 2020, follow Q) the special procedure such that the said persons shall obtain an Invoice Reference Number (IRN) for such invoice by uploading specified partic “\y Common Goods and Services Tax Electronic Portal, within thirty days from the date of such invoice, failing which the same shall not be treated as an invoice. Yc - 2. This notification shall come into force from the 18 day of October, 2020. o” a | By order and in the name of the war Lt. Governor of the National Capital Territory of Delhi, ? a ae Dated: Epa a of NCT of Delhi, Delhi . : i LY:

The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, Estate, New Delhi | om The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalay New Delhi sas af a Joint Director, State Resources Division, Finance Department, Delhi Secretariat, New Delhi.

The P.S. to the Leader of Opposition, Delhi.

| | | — ‘dios OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I- Delhi.

Website.

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Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Delhi Goods and Services Tax Act, 2017