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NOTIFICATION UNDER DELHI GOODS AND SERVICES TAX RULES, 2017

Updated on:22nd Jan, 2021
The first proviso to rule 46 of the Delhi Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of National Capital Territory of Delhi in the Department of Trade and Taxes (Policy branch), No.12/2017 – State Tax, dated the 30th June, 2017, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (786)/POLICY/GST/2017/470-80, dated the 30th June, 2017, namely:– In the said notification, after the first proviso, the following proviso shall be inserted, namely, - Provided further that for class of supplyas specified in column (2) and whose HSN Code as specified in column (3) of the Table below, a registered person shall mention eight number of digits of HSN Codes in a tax invoice issued by him under the said rules
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