{"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 v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\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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Governor of the National Capital Territory of Delhi, on the recommendations of the Council, makes Delhi Goods and Services Tax (Tenth Amendment) Rules, 2020 to amend the Delhi Goods and Services Tax Rules, 2017. In the Delhi Goods and Services Tax Rules, 2017, in rule 8 relating to\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":251263,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/14\/manner-of-furnishing-of-return-or-details-of-outward-supplies-by-short-messaging-service-facility-notified-under-delhi-goods-and-services-tax-eighth-amendment-rules-2020\/","url_meta":{"origin":250935,"position":1},"title":"Manner of furnishing of return or details of outward supplies by short messaging service facility notified under Delhi Goods and Services Tax (Eighth Amendment) Rules, 2020","author":"Prachi Bhardwaj","date":"July 14, 2021","format":false,"excerpt":"The Delhi Government has notified Delhi Goods and Services (Eighth Amendment) Rules, 2020 on July 07, 2021, effective from July 01, 2021. The Delhi Goods and Services (Eighth Amendment) Rules, 2020 amends the Delhi Goods and Services Tax Rules, 2017 in the following manner: In the Delhi Goods and Services\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":251405,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/16\/delhi-goods-and-services-tax-seventh-amendment-rules-2020\/","url_meta":{"origin":250935,"position":2},"title":"Delhi Goods and Services Tax (Seventh Amendment) Rules, 2020","author":"Prachi Bhardwaj","date":"July 16, 2021","format":false,"excerpt":"The Delhi Government has notified Delhi Goods and Services (Seventh Amendment) Rules, 2020 on July 07, 2021, effective from April 01, 2021. The Delhi Goods and Services (Seventh Amendment) Rules, 2020 amends the Delhi Goods and Services Tax Rules, 2017 in the following manner: \u00a0 S.No. Section under which composition\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":257821,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/11\/27\/delhi-goods-and-services-tax-fourteenth-amendment-rules-2020\/","url_meta":{"origin":250935,"position":3},"title":"Delhi Goods and Services Tax (Fourteenth Amendment) Rules, 2020","author":"Prachi Bhardwaj","date":"November 27, 2021","format":false,"excerpt":"The National Capital Territory of Delhi has notified the Delhi Goods and Services Tax (Fourteenth Amendment) Rules, 2020 vide notification dated November, 2021. The amendment provides that where, a comparison of the returns furnished by a registered person under section 39 with: the details of outward supplies furnished in FORM\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":258518,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/15\/delhi-goods-and-services-tax-fourth-amendment-rules-2021\/","url_meta":{"origin":250935,"position":4},"title":"Delhi Goods and Services Tax (Fourth Amendment) Rules, 2021","author":"Prachi Bhardwaj","date":"December 15, 2021","format":false,"excerpt":"The Government of Delhi has notified the Delhi Goods and Services Tax (Fourth Amendment) Rules, 2021 vide notification dated December 9, 2021. The Delhi Goods and Services Tax (Fourth Amendment) Rules, 2021 amends the Delhi Goods and Services Tax Rules, 2017 in the following manner: In Rule 90, in sub\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":260420,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/01\/21\/delhi-goods-and-services-tax-eighth-amendment-rules-2021\/","url_meta":{"origin":250935,"position":5},"title":"Delhi Goods and Services Tax (Eighth Amendment) Rules, 2021","author":"Bhumika Indulia","date":"January 21, 2022","format":false,"excerpt":"On January 17, 2022, the Finance Department, Delhi has issued the Delhi Goods and Services Tax (Eighth Amendment) Rules, 2021 to further amend the Delhi Goods and Services Tax Rules, 2017. The Rules to come into force from September 24, 2021. Key Amendments: In Rule 10 A which specify \u201cFurnishing\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/250935","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=250935"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/250935\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/216310"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=250935"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=250935"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=250935"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}