The Government of National Capital Territory of Delhi vide its Notification No 61/2021 – State Tax [No. F.3(122)/Fin.(Exp-I)/2021-22/DS-I/320] dated 18th November 2021 increased the e-Invoice limit from Rs 1.00 Cr to Rs 5.00 Cr for SEZ Units.
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 18th November, 2021
No. 61/2021-State Tax
No. F.3(122)/Fin.(Exp-I)/2021-22/DS-I/320.— 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 the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following amendments in notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Revenue-I), No. 13/2020 – State Tax, dated the 31st March, 2021, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3(88)/Fin (Exp-IV)/2020-21/DS-IV/310, dated the 31st March, 2021, namely:–
In the said notification, in the first paragraph,
(i) before the words “those referred to in sub-rules”, the words “a Special Economic Zone unit and” shall be inserted;
(ii) for the words “one hundred crore rupees”, the words “five hundred crore rupees” shall be substituted.
By order and in the name of the
Lt. Governor of the National Capital Territory of Delhi,
RAVINDER KUMAR, Dy. Sec.-I (Finance)
Note: – The principal notification was published in the Gazette of Delhi, Extraordinary, Part IV, vide notification No.13/2020 – State Tax, dated the 31/03/2021, published vide number F.3 (88)/Fin(Exp-IV)/2020-21/DS-IV/310, dated the 31/03/2021.
