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<h1>Delhi Finance Dept. Updates Invoice Rules for Businesses Over Rs. 100 Crore; Effective from October 1, 2020, per Rule 48(4).</h1> The notification issued by the Finance Department of the National Capital Territory of Delhi, dated March 31, 2021, supersedes the previous notification No. 70/2019 dated August 28, 2020. It mandates that registered persons, excluding those specified in sub-rules (2), (3), (4), and (4A) of rule 54 of the Delhi Goods and Services Tax Rules, 2017, with an annual turnover exceeding 100 crore rupees, must prepare invoices and other prescribed documents as per sub-rule (4) of rule 48. This requirement applies to the supply of goods or services to registered persons and is effective from October 1, 2020.