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Core Purpose

Notification under sub-rule (4) of rule 48 of the Delhi Goods and Services Tax Rules, 2017 amending the e-invoicing turnover threshold in Notification No. 13/2020-State Tax from ten crore rupees to five crore rupees.

Detailed Summary

The Finance (Expenditure-I) Department, Government of the National Capital Territory of Delhi, issued Notification No. 10/2023-State Tax dated 5th September 2023, under sub-rule (4) of rule 48 of the Delhi Goods and Services Tax Rules, 2017, further amending Notification No. 13/2020-State Tax (published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(88)/Fin.(Exp-IV)/2020-21/DS-IV/310 dated 31st March 2021, and last amended by Notification No. 17/2022-State Tax dated 12th October 2022); on the recommendations of the Council, the Lieutenant Governor of the National Capital Territory of Delhi directs that, in the first paragraph of the principal notification, effective 1st August 2023, the words 'ten crore rupees' shall be substituted with the words 'five crore rupees', and the notification is signed by Ravinder Kumar, Deputy Secretary, by order and in the name of the Lieutenant Governor.

Full Text

5683 DG/2023 (1) रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L. -33002/99 EXTRAORDINARY PUBLISHED BY AUTHORITY PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I fnYyh] 5 flrEcj] 2023 I I fnYyh eky ,oa lsokdj fu;e] 2017 ds fu;e 48 ds mi&fu;e ¼4½ ds rgr çnÙk 'kfä;ksa dk ç;ksx djrs gq,] jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] ifj"kn~ dh flQkfj'kksa ij] bl ljdkj dh vfèklwpuk la[;k 13@2020 –jkT; dj] ftls la-Qk 03¼88½@ foÙk¼O;;& IV½@ 2020&21@Mh,l& IV@310] fnukad 31 ekpZ 2021] ds rgr fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV esa çdkf'kr fd;k x;k Fkk] esa fuEufyf[kr vkSj la'kksèku djrs gSa] vFkkZr~%& mä vfèklwpuk esa] çFke vuqPNsn esa] 01 vxLr 2023 ls çHkkoh] 'kCn Þnl djksM+ #i;sß ds LFkku ij 'kCn Þik¡p No. 275] DELHI, TUES DAY, SEPTEMBER 5, 2023/ BHADRA 14, 1945 [N. C. T. D. No. 214 GOVERNMENT OF INDIA SG-DL-E-05092023-248554 2 DELHI GAZETTE : EXTRAORDINARY PART IV] ewy vfèklwpuk la[;k 13@2 020&jkT; dj dks la- Qk- 03¼88½@foÙk ¼O;;& IV½@2020&21@Mh,l& IV@310] fnukad 31 ekpZ 2021] ds rgr fnYyh ds jkti=] vlk/kkj.k esa çdkf'kr fd;k x;k Fkk vkSj mldk vafre la'kksèku] vfèklwpuk la[;k 17@2022&jkT; dj] tks fnYyh ds jkti=] vlkèkkj.k ds Hkkx& IV esa la- Qk- 03¼21½@foÙk ¼O;;& I½@2022&23@Mh,l& I@819] fnukad 12 vDVwcj 2022] ds }kjk çdkf'kr dh xà Fkh] }kjk fd;k x;k FkkA jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij ] jfoUnz dqekj] mi lfpo FINANCE (EXPENDITURE -I) DEPARTMENT NOTIFICAT ION Delhi, the 5th September, 2023 No. 10/2023 -State Tax No. F. 3 (9)/Fin. (Exp -I)/2023 -24/DS -I/ 785 .—In exercise of the powers conferred by sub -rule (4) of rule 48 of the Delhi Goods and Services Tax Rules, 2017, the Lieutenant Governor of National Capit al Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendment in this Government’s notification No. 13/2020 –State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, vide notification No.F.3(88)/Fin. (Exp -IV)/2020 -21/DS -IV/310 dated 31st March, 2021, namely: - In the said notification, in the first paragraph, with effect from the 1st day of August, 2023, for the words ―ten crore rupees‖, the words ―five crore rupees‖ shall be substituted. Note: The pr incipal notification No. 13/2020 –State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, vide notification No.F.3(88)/Fin.(Exp -IV)/2020 -21/DS -IV/310 dated 31st March, 2021 and was last amended VIDE notification No. 17/2022 -State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, vide notification No.F.3(21)/Fin.(Exp -I)/2022 -23/DS -I/819 dated 12th October, 2022. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. S ecy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delhi -110054.

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