{"id":250935,"date":"2021-07-08T09:31:42","date_gmt":"2021-07-08T04:01:42","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=250935"},"modified":"2021-07-08T09:31:42","modified_gmt":"2021-07-08T04:01:42","slug":"delhi-goods-and-services-tax-eleventh-amendment-rules-2020","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/08\/delhi-goods-and-services-tax-eleventh-amendment-rules-2020\/","title":{"rendered":"Delhi Goods and Services Tax (Eleventh Amendment) Rules, 2020"},"content":{"rendered":"<p style=\"text-align: justify;\"><span id=\"page1R_mcid19\" class=\"markedContent\"><span dir=\"ltr\">T<span id=\"page1R_mcid23\" class=\"markedContent\">he Lt. Governor of the National Capital Territory of Delhi<\/span><span id=\"page1R_mcid24\" class=\"markedContent\">, on <\/span><span id=\"page1R_mcid25\" class=\"markedContent\">the recommendations of the Council<\/span><\/span><\/span><span id=\"page1R_mcid25\" class=\"markedContent\"><span dir=\"ltr\"> makes Delhi Goods and Services Tax (Eleventh Amendment) Rules, 2020 further to amend the <a href=\"http:\/\/www.scconline.com\/DocumentLink\/ASQoWD69\">Central Goodss and Services Tax Rules, 2017 <\/a><\/span><\/span><span id=\"page1R_mcid27\" class=\"markedContent\"><span dir=\"ltr\">. The Rules <span id=\"page1R_mcid36\" class=\"markedContent\">shall come into force on the 30thday of September, 2020<\/span>.<br \/>\n<\/span><\/span><\/p>\n<p style=\"text-align: justify;\">\n<ul>\n<li style=\"text-align: justify;\"><span id=\"page1R_mcid37\" class=\"markedContent\"><span dir=\"ltr\">In the <\/span><\/span><span id=\"page1R_mcid38\" class=\"markedContent\"><span dir=\"ltr\">Delhi <\/span><\/span><span id=\"page1R_mcid39\" class=\"markedContent\"><\/span><span id=\"page1R_mcid40\" class=\"markedContent\"><span dir=\"ltr\">Goods and Services Tax Rules, 2017, in rule 46 relating to Tax Invoice<\/span><\/span><span id=\"page1R_mcid41\" class=\"markedContent\"><span dir=\"ltr\">, the following clause shall be inserted, namely:<\/span><\/span><span id=\"page1R_mcid42\" class=\"markedContent\"><span dir=\"ltr\">&#8211;<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span id=\"page1R_mcid43\" class=\"markedContent\"><\/span><span id=\"page1R_mcid44\" class=\"markedContent\" style=\"color: #008080;\"><span dir=\"ltr\">\u201c<\/span><span dir=\"ltr\">(r)<\/span><span dir=\"ltr\">Quick Response code, having embedded Invoice Reference Number (IRN) in <\/span><span dir=\"ltr\">it, in case invoice has <\/span><span dir=\"ltr\">been issued in the manner prescribed under sub<\/span><span dir=\"ltr\">&#8211;<\/span><span dir=\"ltr\">rule (4) of rule 48.\u201d<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li style=\"text-align: justify;\"><span id=\"page1R_mcid45\" class=\"markedContent\"><span dir=\"ltr\">In the said rules, in rule 48, in sub<\/span><span dir=\"ltr\">&#8211;<\/span><span dir=\"ltr\">rule (4), the following proviso shall be inserted, namely:<\/span><span dir=\"ltr\">&#8211;<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span id=\"page1R_mcid46\" class=\"markedContent\" style=\"color: #008080;\"><span dir=\"ltr\">\u201c<\/span><span dir=\"ltr\">Provided that the Commissioner may, on the recommendations <\/span><span dir=\"ltr\">of the Council, by notification, exempt a <\/span><span dir=\"ltr\">person or a class of registered persons from issuance of invoice under this sub<\/span><span dir=\"ltr\">&#8211;<\/span><span dir=\"ltr\">rule for a specified period, subject to <\/span><span dir=\"ltr\">such conditions and restrictions as may be specified in the said notification.\u201d<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li style=\"text-align: justify;\"><span id=\"page1R_mcid47\" class=\"markedContent\"><span dir=\"ltr\">In the sa<\/span><span dir=\"ltr\">id rules, in rule 138A relating to <b>Documents and devices to be carried by a person-in-charge of a conveyance<\/b>, <\/span><span dir=\"ltr\">for sub<\/span><span dir=\"ltr\">&#8211;<\/span><span dir=\"ltr\">rule (2), the following sub<\/span><span dir=\"ltr\">&#8211;<\/span><span dir=\"ltr\">rule shall be substituted<\/span><span dir=\"ltr\">, namely:<\/span><span dir=\"ltr\">&#8211;<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span id=\"page1R_mcid48\" class=\"markedContent\"><\/span><span style=\"color: #008080;\"><span id=\"page1R_mcid49\" class=\"markedContent\"><span dir=\"ltr\">\u201c(2) <\/span><\/span><span id=\"page1R_mcid50\" class=\"markedContent\"><span dir=\"ltr\">In case, invoice is issued in the manner prescribed under sub<\/span><\/span><span id=\"page1R_mcid51\" class=\"markedContent\"><span dir=\"ltr\">&#8211;<\/span><\/span><span id=\"page1R_mcid52\" class=\"markedContent\"><span dir=\"ltr\">rule (4) of rule 48, the Quick <\/span><\/span><span id=\"page1R_mcid53\" class=\"markedContent\"><span dir=\"ltr\">Response<\/span><\/span><span id=\"page1R_mcid54\" class=\"markedContent\"><\/span><span id=\"page1R_mcid55\" class=\"markedContent\"><span dir=\"ltr\">(QR) code having an embedded <\/span><\/span><span id=\"page1R_mcid56\" class=\"markedContent\"><span dir=\"ltr\">Invoice Reference Number<\/span><\/span><span id=\"page1R_mcid57\" class=\"markedContent\"><\/span><span id=\"page1R_mcid58\" class=\"markedContent\"><span dir=\"ltr\">(IRN) in it, <\/span><\/span><span id=\"page1R_mcid59\" class=\"markedContent\"><span dir=\"ltr\">may be produced electronically, <\/span><\/span><span id=\"page1R_mcid60\" class=\"markedContent\"><span dir=\"ltr\">for <\/span><\/span><span id=\"page1R_mcid61\" class=\"markedContent\"><span dir=\"ltr\">verification by the proper officer <\/span><\/span><span id=\"page1R_mcid62\" class=\"markedContent\"><span dir=\"ltr\">in lieu of the physical copy of such tax invoic<\/span><\/span>e.<\/span><\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>The Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council makes Delhi Goods and Services Tax <\/p>\n","protected":false},"author":8808,"featured_media":216310,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[],"class_list":["post-250935","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Delhi Goods and Services Tax (Eleventh Amendment) Rules, 2020 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/08\/delhi-goods-and-services-tax-eleventh-amendment-rules-2020\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Delhi Goods and Services Tax (Eleventh Amendment) Rules, 2020\" \/>\n<meta property=\"og:description\" content=\"The Lt. 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