The Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council makes Delhi Goods and Services Tax (Eleventh Amendment) Rules, 2020 further to amend the Central Goodss and Services Tax Rules, 2017 . The Rules shall come into force on the 30thday of September, 2020.
- In the Delhi Goods and Services Tax Rules, 2017, in rule 46 relating to Tax Invoice, the following clause shall be inserted, namely:–
“(r)Quick Response code, having embedded Invoice Reference Number (IRN) in it, in case invoice has been issued in the manner prescribed under sub–rule (4) of rule 48.”
- In the said rules, in rule 48, in sub–rule (4), the following proviso shall be inserted, namely:–
“Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt a person or a class of registered persons from issuance of invoice under this sub–rule for a specified period, subject to such conditions and restrictions as may be specified in the said notification.”
- In the said rules, in rule 138A relating to Documents and devices to be carried by a person-in-charge of a conveyance, for sub–rule (2), the following sub–rule shall be substituted, namely:–
“(2) In case, invoice is issued in the manner prescribed under sub–rule (4) of rule 48, the Quick Response(QR) code having an embedded Invoice Reference Number(IRN) in it, may be produced electronically, for verification by the proper officer in lieu of the physical copy of such tax invoice.