Bill

रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA एस.जी.-डी.एxलxx.G-अID.H-1x7xx0 12023-242032 SG-DLxx-ExG-1ID7E0x1x2x0 23-242032 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 28] दिल्ली, मंगलवार, िनवरी 17, 2023/पौष 27, 1944 [रा.रा.रा.क्ष.ेदि. स.ं 452 No. 28] DELHI, TUESDAY, JANUARY 17, 2023/PAUSHA 27, 1944 [N. C. T. D. No.452 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI fnYyh] 17 tuojh] 2023 LAS-VII/Leg./20130.—fuEufyf[kr dk s loZlk/kkj.k dh tkudkjh ds fy, izdkf'kr fd;k tkrk gS%& [ ] ¼tSlkfd jk"Vªh; jkt/kkuh {ks= fnYyh dh fo/kku lHkk eas fnukad 17 tuojh] 2023 dks iqj%LFkkfir fd;k x;k½ 425 DG/2023 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 3½ es a vkxs la”kks/ku ds fy, bls Hkkjr x.kjkT; ds frgRrjos a o’kZ es a jk’Vªh; jkt/kkuh {ks= fnYyh dh fo/kku lHkk }kjk fuEukuqlkj vf/kfu;fer fd;k tk,xk %& 1- % ¼i½ bl vf/kfu;e dks eky vkSj lsok dj ¼la”kk/s ku½ vf/kfu;e] 2023 dgk tk,xk A ¼ii) vf/kfu;e dh /kkjk 13 dk s 5 tqykbZ] 2022 ls ykxw ekuk tk,xk( 'ks"k çko/kku ml rkjh[k dks ykxw gksxa s] tks jkT; ljdkj] vkf/kdkfjd jkti= eas] vf/klwpuk }kjk fu;r djs a ( vkSj bl vf/kfu;e ds fofHkUu çko/kkuks a ds fy, vyx&vyx frfFk;ka fu;r dh tk ldrh gSaA 2- % fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼ftls blesa blds i”pkr~ fnYyh eky vkSj lsok dj vf/kfu;e dgk x;k gS½] dh /kkjk 16 es]a& mi&/kkjk ¼2½ es]a ¼i½ [kaM ¼[k½ ds i”pkr~] fuEufyf[kr [kaM var%LFkkfir fd;k tk,xk] vFkkZr~ %& ^^¼[kd½ /kkjk 38 ds v/khu ,sl s jftLVªhd`r O;fDr dks lalwfpr mDr vkiwfrZ ds laca/k eas buiqV dj izR;; ds C;kSj s fucZfa/kr ugha fd, x, gks a (**( ¼ii½ [kaM ¼x½ es]a **;k /kkjk 43d** “kCnks]a vadks a vkSj v{kj dk yksi fd;k tk,xk( ¼[k½ mi&/kkjk ¼4½ es]a **flracj ekl ds fy, /kkjk 39 ds v/khu fooj.kh ds fn, tku s dh vafre rkjh[k^^ 'kCnks a ds LFkku ij ^^30 uoacj^^ “kCn j[ks tk,axsA 3- % fnYyh eky vkSj lsok dj vf/kfu;e dh mi&/kkjk ¼2½ eas]& ¼d½ [kaM ¼[k½ eas] ^^rhu ØeorhZ dj vof/k;ksa ds fy, fooj.kh^^ “kCnks a ds LFkku ij] ^^mä fooj.kh çLrqr djus ds fy, fu;r rkjh[k ls rhu ekl ls ij s fdlh foÙkh; o"kZ ds fy, fooj.kh^^ “kCn j[ks tk,axs( ¼[k½ [kaM ¼x½ es]a ^^yxkrkj Ng ekl dh vof/k ds fy,^^ 'kCnks a ds LFkku ij] ^^,slh yxkrkj dj vof/k;ks]a tks fofgr dh tk,a] ds fy,** “kCn j[ks tk,axsA 4- % fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 34 dh mi/kkjk ¼2½ esa] ^^flrca j ekl^^ “kCn ds LFkku ij] ^^30 uoacj** “kCn j[ks tk,axsA 5- % fnYyh eky ,oa lsok dj vf/kfu;e dh /kkjk 37 es]a & ^^¼d½ mi/kkjk ¼1½ eas] & ¼i½ ^^byDs Vª‚fud :Ik ea*s* 'kCnks a ds LFkku ij] ^^,slh 'krksZa vkSj fuca/kuksas a ds v/khu jgr s gq, byDs Vª‚fud :Ik esa vkSj^^ 'kCn j[kss+ tk,axs( ¼ii½ ^^mä iwfrZ;ks a ds çkfIrdrkZ dks ,sl s le; ds Hkhrj vkSj ,slh jhfr eas] tks fofgr dh tk,] lalwfpr fd, tk,axs** 'kCnks a ds LFkku ij] ^^,slh 'krksZa vkSj fuca/kuksas a ds v/khu jgrs gq, vkSj ,sl s le; ds Hkhrj mDr iwfrZ;ks a ds izkfIrdrkZ dks ,sl s le; ds Hkhrj vkSj ,slh jhfr eas]tks fofgr dh tk,] lalwfpr fd, tk,** “kCn j[ks tk,axs( ¼iii½ igy s ijra qd dk yksi fd;k tk,xk( ¼iv½ nwlj s ijra qd eas] ^^ijra q ;g vkSj fdÞ 'kCnks a ds LFkku ij] Þijra qÞ 'kCn j[kk tk,xk( ¼v½ rhljs ijra qd eas] Þijra q ;g vkSj Hkh fdÞ 'kCnks a ds LFkku ij]Þijra q ;g vkSj fdÞ 'kCn j[ks tk,axs ( ¼[k½ mièkkjk ¼2½ dk yksi fd;k tk,xk( ¼x½ mièkkjk ¼3½ eas]&& ¼i½ Þtks èkkjk 42 ;k èkkjk 43 ds vèkhu lqefsyr ugÈ gks lds gSa]Þ 'kCnks a dk yksi fd;k tk,xk([PART IV DELHI GAZETTE : EXTRAORDINARY 3 ¼ii½ igy s ijra qd es]a Þflracj ekl ds fy, èkkjk 39 ds vèkhu fooj.khnsus ds i'pkr~ ;k lqlaxr okÆ"kd fooj.kh çLrqr dju s ds i'pkr~]Þ 'kCnksda s LFkku ij] Þ30 uoacj ds fy, èkkjk 39 ds vèkhu fooj.kh nus s ds i'pkr~ ;k lqlaxr okÆ"kd fooj.kh çLrqr dju s ds i'pkr~]Þ 'kCn j[ks tk,axs ( ¼?k½ mièkkjk ¼3½ ds i'pkr~ fuEufyf[kr mièkkjk var%LFkkfir dh tk,xh]vFkkZr~ %& Þ¼4½ fdlh jftLVªh—r O;fä dks mièkkjk ¼1½ ds vèkhu tkod iwÆr;ks a ds C;kSj s fdlh dj vofèk ds fy, çLrqr djuk vuqKkr ugÈ fd;ktk,xk ;fn mlds }kjk fdUgÈ iwoZorÊ dj vofèk;ks a ds fy, tkod iwÆr;ksa ds C;kSjs çLrqr ugÈ fd, x, gSa ( ijra q ljdkj] ifj"kn~ dh flQkfj'kks a ij] vfèklwpuk }kjk vkSj ,slh'krks± vkSj fucaèkuks a ds vèkhu jgrs gq,] tks vfèklwpuk eas fofuÆn"V fd,tk,a] fdlh jftLVªh—r O;fä ;k O;fä;ks a ds fdlh oxZ dks mièkkjk ¼1½ ds vèkhu tkod iwÆr;ks a ds C;kSj s çLrqr djuk rc Hkh vuKq kr dj ldsxh tc mlu s ,d ;k vfèkd iwoZorÊ dj vofèk;ks a ds fy, tkod iwÆr;ks a ds C;kSj s çLrqr ugÈ fd, gSa AÞA 6- fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 38 ds LFkku ij] fuEufyf[kr èkkjk j[kh tk,xh] vFkkZr~ %& Þ38- ¼1½ èkkjk 37 dh mièkkjk ds vèkhu jftLVªh—r O;fä;ks a }kjk çLrqr tkod iwÆr;ks a rFkk ,sl s vU; iwÆr;ks]a tks fofgr fd, tk,a] ds C;kSj s rFkk buiqV dj çR;; ds C;kSj s varÆo"V dju s okyk Lor% tfur fooj.k ,sl s ç:i vkSj jhfr eas] ,sl s le; ds Hkhrj vkSj ,slh 'krks± vkSj fuc±èkuks a ds vèkhu jgrsgq,] tks fofgr dh tk,a] ,sl s iwÆr;ks a ds çkIrdrkZvks a dks bySDVªkfud <ax ls miyCèk djok,a tk,axsA ¼2½ mièkkjk ¼1½ ds vèkhu Lor% tfur fooj.k fuEufyf[kr ls feydj cuxs k %& ¼d½ vkod iwÆr;ks a ds C;kSj]s ftuds lacaèk eas buiqV dj dk çR;; çkIrdrkZ dks miyCèk gks lds] vkSj ¼[k½ iwÆr;ks a ds C;kSj]s ftuds lacaèk eas ,sl s çR;; dk ykHk çkIrdrkZ }kjk èkkjk 37 dh mièkkjk ¼1½ ds vèkhu mä iwÆr;ks a ds C;kSj s çLrqr fd, tkus ds dkj.k] pkgs iw.kZ :i ls ;k Hkkx :i ls] fuEufyf[kr }kjk ugÈ mBk;k tk ldrk]& ¼i½ jftLVªhdj.k ysus dh,slh vofèk ds Hkhrj] tk s fofgr dh tk,] fdlh jftLVªh—r O;fä }kjk ( ;k ¼ii½ fdlh jftLVªh—r O;fä }kjk] ftlus dj ds lank; es a O;frØe fd;k gS vkSj tgka ,slk O;frØe ,slh vofèk ds fy,] tk s fofgr dh tk,] fujarj jgk gS ( ;k ¼iii½ fdlh jftLVªh—r O;fä }kjk] ftlds }kjk lans; vkmViqV dj ,slh vofèk ds nkSjku] tk s fofgr dh tk,] mä mièkkjkds vèkhu mlds }kjk çLrqr tkod iwÆr;ks a ds fooj.k ds vuqlkj],slh lhek }kjk] tks fofgr dh tk,] mä vofèk ds nkSjku mlds}kjk lanr vkmViqV dj ls vfèkd gS ( ;k ¼iv½ fdlh jftLVªh—r O;fä }kjk] ftlu s ,slh vofèk dsnkSjku] tk s fofgr dh tk,] ml jde ds buiqV dj ds çR;; dkykHk fy;k gS] tk s ml çR;; ls [kaM ¼d½ ds vuqlkj ,slh lhek rd vfèkd gS] tks fofgr dh tk, ( ;k ¼v½ fdlh jftLVªh—r O;fä }kjk] ftlus ,slh 'krksZa vkSj fucaZ/kuks a ds vèkhu jgr s gq,] tks fofgr fd, tk,a] èkkjk 49 dhmièkkjk ¼12½ ds micaèkks a ds vulq kj vius dj nkf;Ro ds fuoZgu esa O;frØe fd;k gS ( ;k ¼vi½ ,sl s O;fä;ks a ds vU; oxZ }kjk tks fofgr fd, tk,aAÞA 7- fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 39 esa- & ¼d½ mièkkjk ¼5½ eas] ÞchlÞ 'kCn ds LFkku ij] Þrjs gÞ 'kCn j[kk tk,xk( ¼[k½ mièkkjk ¼7½ eas] igys ijarqd ds LFkku ij] fuEufyf[kr ijra qd j[kk tk,xk] vFkkZr~(&& Þijra q çR;sd jftLVªh—r O;fä] tksmièkkjk ¼1½ ds ijra qd ds v/khu fooj.kh izLrqr dj jgk gS] ljdkj dk s ,sls iz#i rFkk ,sl s le; ds Hkhrj] tks fofgr fd;k tk,]& ¼i½ eky ;k lsokvks a ;k nksuks a dh vkod vkSj tkod iwfrZ;ks a dks x.kuk eas ysrs gq, ykHk fy, x, buiqV dj izR;;] lan;s dj vkSj ekl ds nkSjku ,slh vU; fof”kf’V;ksa ds lerqY; dj dh jde] ;k ¼ii½ [kaM ¼d½ eas fufnZ’V jde ds LFkku ij ,slh jhfr es a vkSj ,slh “krksZa vkSj fucZa/kuks a ds v/;/khu jgrs gq,] tk s fofgr fd, tk,a] vo/kkfjr jde] dk Lkank; djxs kA**(4 DELHI GAZETTE : EXTRAORDINARY PART IV] ¼x½ mi/kkjk ¼9½eas]&& ¼i½ **/kkjk 37 vkSj /kkjk 38 ds mic/kks a ds v/khu jgrs gq,] ;fn** “kCnks a vkSj vadks a ds LFku ij] **tgka** “kCn j[kk tk,xk ( ¼ii½ ijra qd eas] ^^flracj ekl ds fy, ;k foRrh; o’kZ dh lekfIr ds Ik”pkr~ nwljh frekgh ds fy,** “kCnks a ds LFkku ij **30 uoacj** vad vkSj “kCn j[ks tk,axs ( ¼?k½ mi/kkjk ¼10½ eas] **fooj.kh izLrqr ugha dh xbZ gSA** “kCnks a ds LFkku ij fuEufyf[kr j[kk tk,xk] vFkkZr~ %& iwoZorhZ dj vof/k ds fy, fooj.kh ;k mDr dj vof/k ds fy, /kkjk 37 dh mièkkjk ¼1½ ds vèkhu tkod iwÆr ds C;kSj s çLrqr ugÈ fd, x,gSaAijra q ljdkj] ifj"kn dh flQkfj'k ij vfèklwpuk }kjk vkSj ,slh'krks± vkSj fucaèkuks a ds vè;èkhu jgrs gq,] tks mleas fofuÆn"V fd, tk,a]fdlh jftLVªh—r O;fä ;k jftLVªh—r O;fä;ks a ds fdlh oxZ dksfooj.kh çLrqr dju s ds fy, vuqKkr dj ldsxh] ;|fi mlus ,d ;kvfèkd iwoZ dj vofèk;ksa ds fy, foojf.k;ka çLrqr ugÈ dh gksa ;k mä djvofèk ds fy, èkkjk 37 dh mièkkjk ¼1½ ds vèkhu tkod iwÆr ds C;kSjçs Lrqr ugÈ fd, gksA**A fnYyh eky vkSj lsok dj vf/kfu;e dh èkkjk 41 ds LFkku ij] fuEufyf[kr /kkjk j[kh tk,xh] vFkkZr~ %& *41- ¼1½ çR;sd jftLVªh—r O;fä ,slh 'krks± vkSj fucZaèkuks a ds vè;èkhu jgrs gq,] tk s fofgr fd, tk,a] viuh fooj.kh es a Lo%fuèkkZfjrh ds :i eas ik= buiqV dj ds çR;; dk mi;ksx dju s dk gdnkj gksxk vkSj ,slh jde mlds bySDVªkfud tek [kkr s eas tek dh tk,xhA ¼2½ eky ;k lsokvks a ;k nksuks a dh ,slh iwÆr dh ckcr mièkkjk ¼1½ ds vèkhu jftLVªh—r O;fä }kjk miHkksx fd;k x;k buiqV dj çR;;] ml ij lan;s dj] iwÆrdrkZ }kjk lanr ugÈ fd;k x;k gS] og mä O;fä }kjk ,slh jhfr es]a tks fofgr dh tk,] ykxw C;kt ds lkFk vkjf{kr jgsxkA ijra q tgka ,slk iwÆrdrkZ iwoksZä iwÆr dh ckcr lans; dj dk Hkqxrku djrk gS] mä jftLVªh—r O;fä mlds }kjk ;Fkk iwoksZä vkjf{kr tek dh jde ,slh jhfr es]a tks fofgr dh tk,] iqu% çkIr dj ldsxkA**A - fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 42] èkkjk 43 vkSj èkkjk 43ddk yksi fd;k tk,xkA - fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 47 dh mièkkjk ¼1½ eas&& ¼d½ Þ;k vkod** 'kCnks a dk yksi fd;k tk,xk ( ¼[k½ **;k èkkjk 38Þ 'kCnks a vkSj vadks a dk yksi fd;k tk,xk ( ¼x½ **èkkjk 39 ;k èkkjk 45** 'kCnks a vkSj vadks a ds i'pkr~ Þ;k èkkjk 52** 'kCnvkSj vad var%LFkkfir fd, tk,axsA fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 48 dh mièkkjk ¼2½ eas] Þ]èkkjk 38 ds vèkhu vkod iwÆr;ks a ds C;kSjsÞ 'kCnks a vkSj vadks a dk yksi fd;k tk,xk A fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 49 es]a&& ¼d½ mièkkjk ¼2½ eas] Þ;k èkkjk 43dÞ 'kCnks]a vadks a vkSj v{kj dk yksi fd;k tk,xk ( ¼[k½ mièkkjk ¼4½ eas] Þ,slh 'krksZ 'kCnksa ds i'pkr] vkSj fuc±èkuksa 'kCn var%LFkkfir fd, tk,axs % ¼x½ mièkkjk ¼11½ ds i'pkr~] fuEufyf[kr mièkkjk var%LFkkfir dh tk,xh] vFkkZr~ %& Þ¼12½ bl vfèkfu;e eas varÆo"V fdlh ckr ds gksrs gq, Hkh] ljdkj] ifj"kn~ dh flQkfj'kks a ij] bl vfèkfu;e ds vèkhu ;k ,dh—r eky vkSjlsok dj vfèkfu;e] 2017 ds vèkhu] tkod dj nkf;Ro ds ,sls vfèkdre Hkkx dks fofuÆn"V dj ldsxh] ftls jftLVªh—r O;fä ;k jftLVªh—r O;fä;ks a ds fdlh oxZ }kjk] ,slh 'krks± vkSj fucZaèkuks a ds vè;èkhu jgr sgq,] bySDVªkfud tek [kkrs ds ekè;e ls pqdk;k tk ldsxkA**A 13- fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 50 eas] mièkkjk ¼3½ ds LFkku ij] fuEufyf[kr mièkkjk j[kh tk,xh vkSj 1 tqykÃ] 2017 ls j[kh xà le>h tk,xh] vFkkZr~ %&& Þ¼3½ tgk buiqV dj çR;; dk xyr miHkksx vkSj mi;ksx fd;k x;k gS] jftLVªh—r O;fä] ,sl s xyr miHkksx vkSj mi;ksx fd, x, buiqV dj çR;; ij] ljdkj }kjk] ifj"kn~ dh flQkfj'kks a ij vfèklwfpr dh tku s okyh pkSchl çfr'kr ls vufèkd nj ij C;kt dk lank; djsxk vkSj C;kt dh x.kuk ,slh jhfr eas] tks fofgr dh tk,] dh tk,xh A**A[PART IV DELHI GAZETTE : EXTRAORDINARY 5 fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 52 dh mièkkjk ¼6½ ds ijra qd eas vku s oky s flracj ekl dk fooj.k çLrqr dju s ds fy, fu;r rkjh[k** 'kCnks a ds LFkku ij] Þ30 uoacj** vad vkSj 'kCn j[ks tk,axsA fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 54 es]a&& ¼d½ mièkkjk ¼1½ ds ijra qd eas] Þèkkjk 39 ds vèkhu çLrqr fooj.kh eas ,sls çfrnk; dk ,slh jhfrÞ 'kCnks a vkSj vadks a ds LFkku ij] Þ,sl s çfrnk; dk ,sl s ç:Ik vkSj ,slh jhfrÞ 'kCn j[ks tk,axs ( ¼[k½ mièkkjk ¼2½ eas] ÞNg eklÞ 'kCnks a ds LFkku ij] nks o"kZÞ 'kCn j[ks tk,axs ( ¼x½ mièkkjk ¼10½ es]a mièkkjk ¼3½ ds vèkhuÞ 'kCnks]a dks"Bdkas vkSj vad dkyksi fd;k tk,xk( ¼?k½ Li"Vhdj.k ds [kaM ¼2½ eas] mi[kaM ¼[k½ ds i'pkr ~ fuEufyf[kr mi [kaM var%LFkkfir fd;k tk,xk] vFkkZr~%& Þ¼[kd½ fo'ks"k vkÆFkd tksu fodkldrkZ ;k fo'ks"k vkÆFkd tksu bdkÃdks 'kwU; nj ij eky ;k lsokvks a vFkok nksuks a dh iwÆr dh n'kk eas] tgka] ;Fkk fLFkfr] mUgs a ,slh iwÆr ;k ,slh iwÆr eas ç;qä buiqV ;k buiqV lsokvksda h ckcr lanr dj dk çfrnk; miyCèk gS] ,slh iwÆr;ks a dh ckcr èkkjk 39ds vèkhu fooj.kh çLrqr dju s ds fy, fu;r rkjh[k (**A ¼1½ jk’Vªh; jkt/kkuh +{ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsok dj vfèkfu;e] 2017dh èkkjk 146 ds vèkhuifj"kn~ dh flQkfj'kks a ij tkjh jk’Vªh; jkt/kkuh +{ks= fnYyh dsfoÙk foHkkx ¼jktLo&I½ dh vfèklwpuk la- 09@2018&jkT; dj] rkjh[k 23 Qjojh] 2018 es a la'kksèku fd, tk,axs vkSj mlvulq wph ds LrHa k ¼3½ eas fofuÆn"V rkjh[k ls gh ikapoh vuqlwph ds LrHa k ¼2½ easfofuÆn"V jhfr es]a Hkwry{kh çHkko ls fd, x, le>s tk,axs] vFkkZr~ %& ¼2½ mièkkjk ¼1½ ds ç;kstuksa ds fy, jk’Vhª; jkt/kkuh +{ks= fnYyh ds mijkT;iky dk s mä mièkkjk es a fuÆn"V vfèklwpukvks a dks la'kksfèkr dju s dh 'kfä gksxh vkSj Hkwry{kh :i ls la'kksfèkr dju s dh 'kfä le>h tk,xh ekuks fd jk’Vhª; jkt/kkuh +{ks= fnYyh ds mijkT;iky dks fnYyh eky vkSj lsok dj vfèkfu;e] 2017 dh èkkjk 146 ds vèkhu lHkh rkfRod le; ij Hkwry{kh çHkko ls la'kksèku djuds h 'kfä Fkh A -¼1½ jk’Vªh; jkt/kkuh +{ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsok dj vfèkfu;e] 2017 dh èkkjk 50 dh mièkkjk ¼1½ vkSj mièkkjk ¼3½] èkkjk 54 dh mièkkjk ¼12½ rFkk èkkjk 56 dsvèkhu ifj"kn~ dh flQkfj'kks a ij tkjh jk’Vªh; jkt/kkuh {ks= fnYyh ds foÙk foHkkx ¼jktLo&I½ dh vfèklwpuk la- 13@2017& jkT; dj] rkjh[k 30 twu] 2017 eas la'kksèku fd, tk,axsvkSj ml vuqlwph ds LraHk ¼3½ es a fofuÆn"V rkjh[k ls gh] vuqlwph NBh ds LraHk ¼2½ es a fofuÆn"V jhfr ls Hkrw y{kh çHkko ls fd, x, le>s tk,axsA ¼2½ mièkkjk ¼1½ ds ç;kstuksa ds fy, jk’Vhª; jkt/kkuh +{ks= fnYyh ds mijkT;iky dk s mä mièkkjk es a fuÆn"V vfèklwpukvks a dks la'kksfèkr dju s dh 'kfä gksxh vkSj Hkwry{kh :i ls la'kksfèkr dju s dh 'kfä le>h tk,xh] ekuks jk’Vªh; jkt/kkuh +{ks= fnYyh ds mijkT;iky dks fnYyh eky vkSj lsok dj vfèkfu;e]2017 dh èkkjk 50 dh mièkkjk ¼1½ vkSj mièkkjk ¼3½] èkkjk 54 dh mièkkjk ¼12½ rFkkèkkjk 56 ds vèkhu lHkh rkfRod le; ij Hkwry{kh izHkko ls la”kks/ku dju s dh “kfDr FkhA 1 jk’Vªh; jkt/kkuh +{ks= fnYyh ds mijkT;iky }kjk] ifj"kn~ dh flQkfj'kks a ij] fnYyh eky vkSj lsok djvfèkfu;e] 2017 dh èkkjk 9 dh mièkkjk ¼1½ ds vèkhu] 'kfä;ks a dk ç;ksx djr s gq,] tkjh dh xÃ] jk’Vªh; jkt/kkuh {ks= fnYyh ds foÙk foHkkx ¼jktLo&I½ dh vfèklwpuk la[;kad 01@2017&jkT; dj ¼nj½] rkjh[k 30 twu] 2017 eas varÆo"V fdlh ckr ds gksrs gq, Hkh] eRL; vkgkj ¼'kh"kZ 2301 ds vèkhu vku s okyk½ ds flok; eRL; rys d]s mRiknu ds nkSjku l`ftr vuvk'kf;r vif'k"V dh iwÆr ds lacaèk eas] 1 tqykÃ] 2017 ls çkjaHk gksdj] 30 flracj] 2019 ¼nksuks a fnu lfEefyr½ dks lekIr gksus okyh vofèk ds nkSjku] dksà jkT; dj mn~x`ghr ;k lax`ghr ugÈ fd;k tk,xk A ¼2½ ,sl s lHkh dj dk çfrnk; ugÈ fd;k tk,xk] ftldk laxzg.k fd;k x;k gS]Çdrq mldk bl çdkj laxzg.k ugÈ fd;k tkrk] ;fn mièkkjk ¼1½ lHkh rkfRod le;ij ço`Ùk gksrh A 1 mièkkjk ¼2½ ds micaèkks a ds vèkhu jgrs gq,] jk’Vªh; jkt/kkuh {ks= fnYyh ds foÙk foHkkx ¼jktLo&I½ dh vfèklwpuk la[;k 25@2019&jkT; dj ¼nj½] rkjh[k 12 fnlEcj] 2019] jk’Vhª; jkt/kkuh {ks= fnYyh ds mijkT;iky }kjk] ifj"kn ~ dh flQkfj'kks a ij] tks fnYyh eky vkSj lsok djvfèkfu;e] 2017 dh èkkjk 7 dh mièkkjk ¼2½ }kjk çnÙk 'kfä;ks a dk ç;ksx djrstkjh dh xà Fkh] 1 tqykÃ] 2017 ls ço`Ùk gqà le>h tk,xhA ¼2½ ,sl s lHkh jkT; dj dk çfrnk; ugÈ fd;k tk,xk] ftldk laxzg.k fd;kx;k gS] Çdrq mldk bl çdkj laxzg.k ugÈ fd;k tkrk] ;fn mièkkjk ¼1½ es a fuÆn"Vvfèklwpuk] lHkh rkfÙod le; ij ço`Ùk gksrh A6 DELHI GAZETTE : EXTRAORDINARY PART IV] Ikgyh vuqlwph [/kkjk 16¼i½ ns[k]sa vf/klwpuk la[;kad vkSj rkjh[k la”kks/ku la”kks/ku dh izHkkoh rkjh[k ¼3½ ¼1½ ¼2½ vf/klwpuk la[;k 09@2018&jkT; dj mDr vf/klwpuk ds iSjk 1 eas] **foojf.k;ka 22 twu] 2017 rkjh[k izLrqr dju s vkSj ,dhd`r dj dh lax.kuk 23 Qjojh] 2018 rFkk ifjfu/kkZj.k** “kCnks a ds LFkku ij] fuEufyf[kr j[kk tk,xk] vFkkZr~%& **foojf.k;ka izLrqr dju s vkSj ,dhd`r dj dh lax.kuk rFkk fuiVkj s vkSj tSls vf/klwpuk la- 69@2019&jkT; dj rkjh[k 20 vxLr] 2020 es a vU;Fkk micaf/kr ds flok;] fnYyh eky vkSj lsokdj fu;e] 2017 ds v/khu micaf/kr lHkh d`R;A** nwljh vuqlwph [/kkjk 17¼i½ ns[k]sa vf/klwpuk la[;kad vkSj rkjh[k la”kks/ku la”kk/s ku dh izHkkoh rkjh[k ¼1½ ¼2½ ¼3½ 13@2017&jkT; dj] mDr vf/klwpuk dh lkj.kh es]a dze la- 1 tqykbZ] 2017 rkjh[k 30 twu] 2017 2 ds lkeus] LrHa k ¼3½ eas] **24** vadks a ds LFkku ij] ^^18** vad j[ks tk,axsA jk"Vªh; jkt/kkuh {ks= fnYyh ljdkj }kjk fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼vf/kfu;e½ dks oLrqvks a ;k lsokvks a ;k nksuks a dh varjjkT;h; vkiwfrZ ij dj&mxkgh ,oa laxzg.k ds çko/kku cukus ds mís'; ls vf/kfu;fer fd;k x;k FkkA 2- th,lVh ifj"kn u s 28 ebZZ] 2021 dks gqbZ viuh 43oha cSBd vkSj 17 flrEcj] 2021 dks gqbZ 45oha cSBd eas] dsaæh; eky vkSj lsok dj vf/kfu;e 2017 ds izko/kkuks a eas fofHkUu la'kks/kuks a dh flQkfj'k dh FkhA bUgs a foRr fo/ks;d] 2022 eas “kkfey fd;k x;kA foRr vf/kfu;e] 2022 ¼2022 dh la[;k 06½ dh jkti= vf/klwpuk dh izfr vuqc/a k&Ids #i eas layXu gSA foÙk vf/kfu;e] 2022 ds ek/;e ls dasnz ljdkj us th,lVh ifj’kn~ dh 43oha cSBd] fnukad 28 ebZ] 2021 vkSj 45oha cSBd fnukad 17 flrEcj] 2021 eas dh xbZ flQkfj”kks a ds vk/kkj ij dsna zh; oLrq vkSj lsok dj] 2017 ds izko/kkuks a eas la”kks/ku fd;k gSA lhth,lVh vf/kfu;e] 2017 vkSj fnYyh eky vkSj lsok dj] 2017 ¼2017 dk 03½ ds chp ,d#irk lqfuf”pr dju s ds fy, jkT; fo/kkf;dk }kjk] tgka vko';d gqvk] jkT; dh vko”;drkulq kj fof”k’V vk”kks/ku djr s gq, fnYyh eky vkSj lsok dj ¼la”kks/ku½ vf/kfu;e] 2023 dks vf/kfu;fer fd;s tku s dh vko”;drk eglwl gqbZA 3- izLrkfor fnYyh eky vkSj lsok dj ¼la'kk/s ku½ vf/kfu;e] 2023 dh çeq[k fo'ks"krk,a bl çdkj gSa %& ¼i½ fnYyh eky ,oa lsok dj vf/kfu;e] 2017 dh /kkjk 16 dh mi&/kkjk ¼2½ es a ,d u;k [kaM ¼[kd½ lfEefyr djds la'kksf/kr djuk] rkfd fdlh vkiwfrZ ds laca/k eas buiqV dj izR;; dk ykHk dsoy rHkh fy;k tk ldsxk tc ,sls izR;; dk s /kkjk 38 ds vèkhu iathd`r O;fä dk lalwfpr C;kSjksa eas fuc±fèkr ugÈ fd;k x;k gSA ;g mièkkjk ¼4½ dk vkxs vkSj la'kksèku dju s ds fy, gS] rkfd ;g micaèkfd;k tk lds fd dksà jftLVªh—r O;fä] ml foÙkh; o"kZ] ftlls ,slschtd ;k uke s uksV lacafèkr gS] ds 30 uoacj dks ;k lqlaxr okÆ"kd fooj.kh çLrqr dju s dh rkjh[k dks] bues a ls tks Hkh iwoZÙkj gks] ds i'pkr~ fdlhchtd ;k uke s uksV ds lacaèk es a dksà buiqV dj çR;; yus s dk gdnkj ugÈ gksxk A ¼ii½ fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 29 dh mièkkjk ¼2½ ds [kaM ¼[k½ dk la'kksèku dju s ds fy, gS] ftlls ;g micaèk fd;k tk lds fd èkkjk 10 ds vèkhu dj dk lank; dju s oky s O;fä;ks a ds jftLVªhdj.k dks jí[PART IV DELHI GAZETTE : EXTRAORDINARY 7 fd;k tk ldsxk] ;fn fooj.kh çLrqr dju s dh fu;r rkjh[k ls rhu ekl ls ij s fdlh foÙkh; o"kZ ds fy, mä fooj.kh çLrqr ugÈ dh tkrh gSA;g mièkkjk ¼2½ ds [kaM ¼x½ dk vkSj la'kksèku dju s ds fy, gS] ftlls mu lrr~ dj vofèk;ks a dks fofàr dju s dk micaèk fd;k tk lds] ftuds fy, fooj.kh çLrqr ugÈ dh xà gS] tks mlds [kaM ¼[k½ eas fofuÆn"V fdlh O;fä ls fHkUu] fdlh jftLVªh—r O;fä ds lacaèk eas jftLVªhdj.k dks jí dju s ds fy, nk;h cukrh gksA ¼iii½ fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 34 dh mièkkjk ¼2½ dk la'kkès ku dju s ds fy, gS] ftlls ;g micaèk fd;k tk lds fd foÙkh; o"kZ ds var ds i'pkr~ 30 uoacj dk s ;k lqlaxr okÆ"kd fooj.kh çLrqr dju s dh rkjh[k] bues a ls tks Hkh iwoZÙkj gks] dks fdlh foÙk o"kZ eas dhxà fdlh iwÆr ds lacaèk eas çR;; uksV tkjh dju s dh vafre rkjh[k dk micaèk fd;k tk ldsA ¼iv½ fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 37 dh mièkkjk ¼1½ dk la'kksèku dju s ds fy, gS] ftlls tkod iwÆr ds O;kj s çLrqr dju s ds fy, fucZaèkuks a vkSj 'krks± dks vkSj mlds lkFk lacafèkr çkfIrdrkZvks a dks tkod iwÆr;ks a ds C;ksjks a dks lalwfpr dju s dh jhfr vkSj le; ds lkFk 'krks± vkSj fuc±èkuks a dks fofgr fd;k tk ldsA;g mièkkjk ¼1½ ds igy s ijra qd vkSj mièkkjk ¼2½ dkyksi djus ds fy, Hkh gS] ftlls fooj.kh Qkby dju s eas nks&rjQk lapkj ls cpk tk ldsA;g mièkkjk ¼3½ dk Hkh la'kkès ku dju s ds fy, gS] ftlls èkkjk 42 ;k èkkjk 43 ds vèkhu esy u fd, x, C;kSjks a ds çfr funsZ'k dk s njw fd;k tk lds vkSj ;g fdlh foÙkh; o"kZ ds var ds i'pkr~ 30 uoacj ;k lqlaxrokÆ"kd fooj.kh çLrqr dju s dh rkjh[k] mueas ls tks Hkh iwoZÙkj gks] dks mièkkjk ¼1½ ds vèkhu çLrqr ds C;kSjks a ds lacaèk eas =qfV;ksa ;k yksika s dk lqèkkj dju s ds fy, vafre rkjh[k ds :i eas micaèk dju s dk Hkh çLrko djrhgSA;g mièkkjk ¼4½ dk s Hkh var%LFkkfir dju s ds fy, gS] ftlls mièkkjk ds vèkhu tkod iwÆr;ks a ds C;kSjks a dk s vofèkokj dÆed :i ls Qkby dju s dk micaèk fd;k tk ldsA ¼v½ fnYyh eky vkSj lsok dj vfèkfu;e es a uà èkkjk }kjk]èkkjk 38 dks çfrLFkkfir djus ds fy, gSA mièkkjk ¼1½] ,slh vU; iwÆr] lkFk gh vkod iwÆr ds C;kSjks a dh lalwpuk dh jhfr] le;] 'krs± vkSj fuc±èku rFkk çkfIrdrkZ dk s Lor% tfur fooj.k ds ekè;e ls buiqV dj çR;; fofgr djus dk micaèk dju s ds fy, gSAmièkkjk ¼2½] vkcd iwÆr ds O;kSjks]a ftldh ckcr buiqV dj çR;; çkIr fd;k tk ldrk gS ;k ,slh iwÆr ds C;kSjks]a ftldh ckcr buiqV djçR;; çkIr ugÈ fd;k tk ldrk gS] dk micaèk djus ds fy, gSA ¼vi½ fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 39 dh mièkkjk ¼5½ dk la'kkès ku dju s ds fy, gS] ftlls ;g micaèk fd;k tk lds fd xSj fuoklh djkèks; O;fä ekl ds fy, fooj.kh ml ekl ds var ds i'pkr~ rjs g fnu ds Hkhrj ;k èkkjk 27 dh mièkkjk ¼1½ ds vèkhu fofuÆn"V jftLVªhdj.k vofèk ds vafre fnu ds i'pkr~ lkr fnu ds Hkhrj bues a ls tks Hkh iwoZÙkj gks] çLrqr djsxa sA;g mièkkjk ¼7½ ds igy s ijra qd dk s Hkh çfrLFkkfir dju s ds fy, gS] ftlls mièkkjk ¼1½ ds ijra qd ds vèkhu fooj.kh çLrqr dju s oky s O;fä;ks a dks ,d fodYi dk micaèk fd;k tk lds rkfd os ;k rks Lor% fuèkkZfjr dj dk lank; djs a ;k ,slh jde dk lnk; djs]a tks fofgr dh tk,A;g èkkjk 37 vkSj èkkjk 38 eas funsZ'k dks gVkdj mièkkjk ¼9½ dk vkSj mä mièkkjk ¼9½ ds ijarqd dk Hkh la'kksèku dju s ds fy, gS] ftlls foÙkh; o"kZ ds var ds i'pkr 30 uoacj ;k lqlaxr okÆ"kd fooj.k çLrqr dju s dh rkjh[k] bues a ls tks Hkh iwoZrj gks] dk ,slh vafre rkjh[k ds :i easmicèa k fd;k tk lds tc rd èkkjk 39 ds vèkhu çLrqr fooj.kh eas =qfV;ks a dk lqèkkj vu++q+Kkr fd;k tk ldsxkA;g mièkkjk ¼10½ dk Hkh la'kksèku dju s ds fy, gS] ftlls èkkjk 37 dh mièkkjk ¼1½ ds vèkhu fdlh dj vofèk ds fy, tkod iwÆr;ks a ds C;kSjksa dks mä dj vofèk ds fy, èkkjk 39 ds vèkhu fooj.kh çLrqr dju s ds fy, 'krZ ds :i es a micaèk fd;k tk ldsA ¼vii½ fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 41 dk s ,d ubZ èkkjk ls çfrLFkkfir djus ds fy, gS] ftlls Þvufare** vkèkkj ij ik= buiqV dj çR;; ds fy, ÞnkokÞ dh voèkkj.kk dks lekIr fd;k tk lds vkSj ,slh 'krks± vkSj fuc±èkuks a ds vèkhu jgr s gq,] tks fofgr dh tk,] Lor% fuèkkZfjr buiqV dj çR;; ds mi;ksx dk micaèk fd;k tk ldsA ¼viii½ buiqV dj çR;; dk feyku] mRØe.k vkSj iqu% nkok djuk ls lacafèkr fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 42 dk yksi dju s ds fy, gS] ftlls Þvufare** vkèkkj ij ik= buiqV dj çR;; ds ^^nkok** dh voèkkj.kk dks vkSj ,sl s çR;; dk s i'pkror :i ls feyku] mRØe.k vkSj iqu%nkok dju s dk s lekIr fd;k tk ldsA ;g] vkÅViqV dj nkf;Ro es a feyku] mRØe.k vkSj deh dju s dk çfrnkok ls lacafèkr vfèkfu;e dh èkkjk 43 dk yksi dju s ds fy, Hkh gS] ftlls fooj.kh Qkby dju s eas nks&rjQk lapkj çfØ;k dk s lekIr fd;k tk ldsA ;g èkkjk 43d dk yksi djus ds fy, Hkh gSA ¼ix½ fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 47 dh mièkkjk ¼1½ dk la'kksèku dju s ds fy, gS] ftlls èkkjk 52 ds vèkhu fooj.kh Qkby dju s eas foyca ds fy, foyac Qhl dk mnxzg.k dju s dk micaèk fd;k tk lds vkSj èkkjk 38 ds çfr funsZ'k dk s gVk;k tk lds] pfwad mä èkkjk 38 ds vèkhu jftLVªh—r O;fä }kjk vkod iwÆr ds C;kSjs çLrqr djuk visf{kr ugÈ gSA8 DELHI GAZETTE : EXTRAORDINARY PART IV] ¼x½ fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 48 dh mièkkjk ¼2½ dk la'kksèku dju s ds fy, gS] ftlls èkkjk 38 ds çfr funsZ'k dk s gVk;k tk lds] pfwad mä èkkjk 38 ds vèkhu jftLVªh—r O;fä }kjk vkod iwÆr ds O;kSj s çLrqr djuk visf{kr ugÈ gSA ¼xi½ fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 49 dh mièkkjk ¼4½ dk la'kksèku djus ds fy, gS] ftlls bySDVªkfud tek [kkrs eas micaèk jde ds mi;ksx ds fy, fucaZèkuksa dks fofgr fd;k tk ldsA;g mièkkjk ¼12½ dks Hkh var%LFkkfir djus ds fy, gS] ftlls vkmViqV dj nkf;Ro ds vfèkdre vuiq kr dks fofgr dju s dk micaèk fd;k tk lds] ftldks bysDVªkfud udn [kkrs ds ekè;e ls fueqZä fd;k tk ldsxkA ¼xii½ fnYyh eky vkSj lsok djvfèkfu;e dh èkkjk 50 dhmièkkjk ¼3½ ds LFkku ij uà mièkkjk dks 1 tqykà 2017 ls Hkwry{kh :Ik ls çfrLFkkfir dju s ds fy, gS] ftlls xyr <ax ls miHkksx vkSj mi;ksx fd, x, buiqV dj çR;; ij C;kt ds mnxzg.k dk micaèk fd;k tk lds rFkk ,sl s ekeyks a eas C;kt dh lax.kuk dh jhfr fofgr dju s dk micaèk fd;k tk lds A ¼xiii½ fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 52 dh mièkkjk ¼6½ ds ijra qd dk la'kksèku dju s ds fy, gS] ftlls foÙkh; o"kZ ds var ds i'pkr ~ 30 uoacj dks ;k lqlaxr okÆ"kd fooj.k çLrqr djus dh rkjh[k] bues a ls tk s Hkh iwoZÙkj gks] dk ,slh vafre rkjh[k ds :i eas micaèk fd;k tk lds] ftl rd mièkkjk ¼4½ ds vèkhu çLrqr fooj.k eas =qfV;ks a dk lqèkkj djuk vuqKkr fd;k tk lds A ¼xiv½ fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 54 dh mièkkjk ¼1½ ds ijra qd dk la'kksèku dju s ds fy, gS] ftlls Li"V :i ls ;g micaèk fd;k tk lds fd bySDVªkfud udn [kkrs eas 'ks"k ds çfrnk; ds nkos dk s ,sl s ç:i vkSj jhfr eas fd;k tk,xk] tks fofgr fd;k tk, A;g mièkkjk ¼2½ dk la'kksèku dju s ds fy, Hkh gS] ftlls bldk mä mièkkjk eas fofuÆn"V O;fä }kjk eky ;k lsokvks a ;k nksuks a dh vkod iwÆr ds fy, lanr dj ds çfrnk; dk nkok dju s ds fy,] ml frekgh] ftlesa iwÆr çkIr dh xà Fkh] ds vafre fnu ls nks o"kZ dh le; lhek dk micaèk djr s gq,] mièkkjk ¼1½ ds lkFk lajs[ku fd;k tk ldsA;g mièkkjk ¼10½ dk la'kksèku dju s ds fy, Hkh gS] ftlls mämièkkjk dh ifjfèk dk lHkh fdLe ds çfrnk; ds nkoks a ij foLrkj fd;k tk lds A;g Li"Vhdj.k ds [kaM ¼2½ eas u;k mi[kaM ¼[kd½ var%LFkkfir dju s ds fy, Hkh gS] ftlls fdlh fo'ks"k vkÆFkd tksu fodkldrkZ ;k fo'ks"k vkÆFkd tkus bdkà dks dh xà iwÆr;ks a ds lacaèk es a çfrnk; nkok Qkby dju s dh lqlaxr rkjh[k ds lacaèk eas Li"Vr% dk micaèk fd;k tk ldsA ¼xv½ rkjh[k 20 vxLr] 2020 dk s tkjh vfèklwpuk la[;k 69@2019&jkT; dj eas vU;Fkk micafèkr ds flok;] fnYyh eky vkSj lsok dj fu;e] 2017 ds vèkhu ;Fkk micafèkr lHkh —R;ks a ds fy,] lkekU; eky vkSj lsok dj bySDVªkWfud iksVZy ds :i eas] rkjh[k 22 twu] 2017 ls] Hkwry{kh :i ls vfèklwfpr dju s ds fy,] vfèklwpuk la- 09@2018&jkT; dj] rkjh[k 23 Qjojh] 2018 dk la'kksèku djus ds fy, gSA ¼xvi½ vfèklwpuk la- 13@2017&jkT; dj] rkjh[k 30 twu] 2017 dks la'kksfèkr dju s ds fy, gS] ftlls fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 50 dh mièkkjk ¼3½ ds vèkhu C;kt dh nj dk]s Hkwry{kh :i ls] 1 tqykÃ] 2017 ls] 18 çfr'kr vfèklwfpr fd;k tk ldsA ¼xvii½ 1 tqykÃ] 2017 ls 30 flracj] 2019 rd ¼nksuks a fnu lfEefyr½ dh vofèk ds nkSjku eRL; rys ds flok;] ¼vf/klwpuk la[;k 01@2017&jkT; dj ¼nj½] fnukad 30 twu] 2017]'kh"kZ 2301 d varxZr vku s oky½seRL; [kk| mRiknu ds nkSjku l`ftr vuk'kf;rvif'k"V ds çnk; ds lacaèk eas jkT; dj ls Hkwry{kh NwV dk micaèk dju s ds fy, gSA;g vkSj micaèk dju s ds fy, gS fd mä dj dk dksà çfrnk; ugÈ fd;k tk,xk] ftldk igy s gh laxzg.k fd;k tk pqdk gSA ¼xviii½ jk’Vªh; jkt/kkuh {ks= fnYyh ds foÙk foHkkx ¼jktLo&I½ dh vfèklwpuk l- 25@2019&jkT; dj ¼nj½] rkjh[k 12 fnlaca j] 2019 dk]s 1 tqykÃ] 2017 ls] Hkwry{kh çHkko nsus ds fy, gSA;g vkSj micaèk dju s ds fy, gS fd mädj dk dksà çfrnk; ugÈ fd;k tk,xk] ftldk igy s gh laxzg.k fd;k tk pqdk gSA 4- mä fo/ks;d mi;qZä mís';ks a dks çkIr djuk pkgrk gSA euh"k fllksfn;k] mi eq[; ea=h@foÙk e=a h jk"Vªh; jkt/kkuh {k=s fnYyh ljdkj[PART IV DELHI GAZETTE : EXTRAORDINARY 9 çLrkfor fnYyh eky vkSj lsok dj ¼la'kks/ku½ fo/ks;d] 2023] es a fnYyh dh lesfdr fuf/k ij fdlh Hkh izdkj dk vkorhZ vFkok vukorhZ O;; 'kkfey ugha gSA euh"k fllksfn;k] mi eq[; ea=h@foÙk e=a h jk"Vªh; jkt/kkuh {k=s fnYyh ljdkj çLrkfor fnYyh oLrq ,o a lsok dj ¼la'kk/s ku½ fo/ks;d] 2023 v/khuLFk dkuuw cukus ds fy, fdlh Hkh inkf/kdkjh ds i{k esa 'kfä ds çR;k;kts u dk çko/kku ugha djrk gSA euh"k fllksfn;k] mi eq[; ea=h@foÙk e=a h jk"Vªh; jkt/kkuh {k=s fnYyh ljdkj 1- fo/ks;d dk [kaM 1 laf{kIr 'kh"kZ ,oa çkjaHk djus ds fy, gSA 2- [kMa 2 fnYyh eky vkSj lsok dj vfèkfu;e es a èkkjk 16 dh mièkkjk ¼2½ es a ,d u;k [kMa ¼³½ vra %LFkkfir dj ds ml èkkjk dk la'kksèku djus ds fy, gS] ftlls ;g micèa k fd;k tk lds fd fdlh iwÆr ds lacèa k es a buiqV dj çR;; dk ykHk dsoy rHkh fy;k tk ldsxk tc ,ls s çR;; dks èkkjk 38 ds vèkhu djnkrk dk lalwfpr C;kSjksa eas fuc±fèkr ugÈ fd;k x;k gSA ;g mièkkjk ¼4½ dk vkSj la'kkès ku djus ds fy, gS] ftlls ;g micaèk fd;k tk lds fd dksà jftLVªh—r O;fä] ml foÙkh; o"kZ] ftlls ,ls s chtd ;k uke s ukVs lacfaèkr gS] ds 30 uoacj dks ;k lqlaxr okÆ"kd fooj.kh çLrqr dju s dh rkjh[k dks] bueas ls tk s Hkh iwoZÙkj gks] ds i'pkr~ fdlh chtd ;k ukes uksV ds lacèa k eas dksà buiqV dj çR;; ysu s dk gdnkj ugÈ gksxk A 3- [kMa 3 fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 29 dh mièkkjk ¼2½ ds [kMa ¼[k½ dk la'kkès ku djus ds fy, gS] ftlls ;g micaèk fd;k tk lds fd èkkjk 10 ds vèkhu dj dk lank; dju s okys O;fä;ksa ds jftLVªhdj.k dks jí fd;k tk ldsxk] ;fn fooj.kh çLrqr djus dh fu;r rkjh[k ls rhu ekl ls ijs fdlh foÙkh; o"kZ ds fy, mä fooj.kh çLrqr ugÈ dh tkrh gSA ;g mièkkjk ¼2½ ds [kaM ¼x½ dk vkSj la'kkès ku djus ds fy, gS] ftlls mu lrr~ dj vofèk;kas dks fofàr dju s dk micèa k fd;k tk lds] ftuds fy, fooj.kh çLrqr ugÈ dh xà gS] tks mlds [kMa ¼[k½ es a fofuÆn"V fdlh O;fä ls fHkUu] fdlh jftLVªh—r O;fä ds lacèa k esa jftLVªhdj.k dk s jí djus ds fy, nk;h cukrh gkAs 4- [kMa 4 fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 34 dh mièkkjk ¼2½ dk la'kksèku dju s ds fy, gS] ftlls ;g micèa k fd;k tk lds fd foÙkh; o"kZ ds var ds i'pkr~ 30 uoacj dks ;k lqlaxr okÆ"kd10 DELHI GAZETTE : EXTRAORDINARY PART IV] fooj.kh çLrqr djus dh rkjh[k] bueas ls tk s Hkh iwoZÙkj gk]s dks fdlh foÙk o"kZ es a dh xà fdlh iwÆr ds lacèa k eas çR;; uksV tkjh dju s dh vafre rkjh[k dk micaèk fd;k tk ldsA 5- [kMa 5 èkkjk 37 dh mièkkjk ¼1½ dk la'kksèku djus ds fy, gS] ftlls tkod iwÆr ds O;kjs çLrqr dju s ds fy, fucZaèkuka s vkSj 'krk±s dks vkSj mlds lkFk lacfaèkr çkfIrdrkZvksa dks tkod iwÆr;ks a ds C;ksjks a dk s lalwfpr dju s dh jhfr vkSj le; ds lkFk 'krks± vkSj fuc±èkuksa dks fofgr fd;k tk ldsA ;g mièkkjk ¼1½ ds igys ijarqd vkSj mièkkjk ¼2½ dk yksi djus ds fy, Hkh gS] ftlls fooj.kh Qkby dju s esa nks&rjQk lapkj ls cpk tk ldsA ;g mièkkjk ¼3½ dk Hkh la'kkès ku dju s ds fy, gS] ftlls èkkjk 42 ;k èkkjk 43 ds vèkhu esy u fd, x, C;kSjksa ds çfr funZs'k dks njw fd;k tk lds vkSj ;g fdlh foÙkh; o"kZ ds var ds i'pkr~ 30 uoacj ;k lqlaxr okÆ"kd fooj.kh çLrqr dju s dh rkjh[k] muesa ls tks Hkh iwoZÙkj gks] dks mièkkjk ¼1½ ds vèkhu çLrqr ds C;kSjkas ds lacèa k es a =qfV;kas ;k ykis kas dk lqèkkj dju s ds fy, vafre rkjh[k ds :i es a micaèk djus dk Hkh çLrko djrh gSA ;g mièkkjk ¼4½ dk s Hkh var%LFkkfir dju s ds fy, gS] ftlls mièkkjk ds vèkhu tkod iwÆr;kas ds C;kSjksa dks vofèkokj dÆed :i ls Qkby dju s dk micaèk fd;k tk ldsA 6- [kMa 6 fnYyh eky vkSj lsok dj vfèkfu;e es a uà èkkjk }kjk] èkkjk 38 dks çfrLFkkfir dju s ds fy, gSA mièkkjk ¼1½] ,ls h vU; iwÆr] lkFk gh vkod iwÆr ds C;kSjkas dh lalwpuk dh jhfr] le;] 'kr±s vkSj fuc±èku rFkk çkfIrdrkZ dks Lor% tfur fooj.k ds ekè;e ls buiqV dj çR;; fofgr dju s dk micaèk dju s ds fy, gSA mièkkjk ¼2½] vkcd iwÆr ds O;kSjksa] ftldh ckcr buiqV dj çR;; çkIr fd;k tk ldrk gS ;k ,ls h iwÆr ds C;kSjks]a ftldh ckcr buiqV dj çR;; çkIr ugÈ fd;k tk ldrk gS] dk micaèk dju s ds fy, gSA 7- [kMa 7 fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 39 dh mièkkjk ¼5½ dk la'kksèku dju s ds fy, gS] ftlls ;g micèa k fd;k tk lds fd xSj fuoklh djkèks; O;fä ekl ds fy, fooj.kh ml ekl ds var ds i'pkr~ rjs g fnu ds Hkhrj ;k èkkjk 27 dh mièkkjk ¼1½ ds vèkhu fofuÆn"V jftLVªhdj.k vofèk ds vafre fnu ds i'pkr~ lkr fnu ds Hkhrj bueas ls tk s Hkh iwoZÙkj gks] çLrqr djsaxsA ;g mièkkjk ¼7½ ds igys ijarqd dks Hkh çfrLFkkfir djus ds fy, gS] ftlls mièkkjk ¼1½ ds ijarqd ds vèkhu fooj.kh çLrqr dju s oky s O;fä;ksa dks ,d fodYi dk micèa k fd;k tk lds rkfd o s ;k rks Lor% fuèkkZfjr dj dk lank; djas ;k ,ls h jde dk lnk; djas] tks fofgr dh tk,A ;g èkkjk 37 vkSj èkkjk 38 esa funsZ'k dks gVkdj mièkkjk ¼9½ dk vkSj mä mièkkjk ¼9½ ds ijarqd dk Hkh la'kkès ku dju s ds fy, gS] ftlls foÙkh; o"kZ ds var ds i'pkr 30 uoacj ;k lqlaxr okÆ"kd fooj.k çLrqr dju s dh rkjh[k] bues a ls tks Hkh iwoZrj gks] dk ,ls h vafre rkjh[k ds :i es a micèa k fd;k tk lds tc rd èkkjk 39 ds vèkhu çLrqr fooj.kh esa =qfV;kas dk lqèkkj vuq+++Kkr fd;k tk ldsxkA ;g mièkkjk ¼10½ dk Hkh la'kkès ku dju s ds fy, gS] ftlls èkkjk 37 dh mièkkjk ¼1½ ds vèkhu fdlh dj vofèk ds fy, tkod iwÆr;ks a ds C;kSjkas dk s mä dj vofèk ds fy, èkkjk 39 ds vèkhu fooj.kh çLrqr djus ds fy, 'krZ ds :i e sa micèa k fd;k tk ldsA 8- [kMa 8 fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 41 ubZ èkkjk ls çfrLFkkfir djus ds fy, gS] ftlls Þvuafre** vkèkkj ij ik= buiqV dj çR;; ds fy, ÞnkokÞ dh voèkkj.kk dks lekIr fd;k tk lds vkSj[PART IV DELHI GAZETTE : EXTRAORDINARY 11 ,ls h 'krks± vkSj fuc±èkuks a ds vèkhu jgrs gq,] tks fofgr dh tk,] Lor% fuèkkZfjr buiqV dj çR;; ds mi;ksx dk micèa k fd;k tk ldsA 9- [kMa 9 buiqV dj çR;; dk feyku] mRØe.k vkSj iqu% nkok djuk ls lacfaèkr fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 42 dk ykis djus ds fy, gS] ftlls Þvuafre** vkèkkj ij ik= buiqV dj çR;; ds ^^nkok** dh voèkkj.kk dks vkSj ,ls s çR;; dks i'pkror :i ls feyku] mRØe.k vkSj iqu%nkok dju s dks lekIr fd;k tk ldsA ;g] vkÅViqV dj nkf;Ro esa feyku] mRØe.k vkSj deh dju s dk çfrnkok ls lacfaèkr vfèkfu;e dh èkkjk 43 dk yksi djus ds fy, Hkh gS] ftlls fooj.kh Qkby dju s es a nks&rjQk lapkj çfØ;k dk s lekIr fd;k tk ldsA ;g èkkjk 43d dk yksi dju s ds fy, Hkh gSA 10- [kMa 10 fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 47 dh mièkkjk ¼1½ dk la'kksèku dju s ds fy, gS] ftlls èkkjk 52 ds vèkhu fooj.kh Qkby djus es a foyac ds fy, foyac Qhl dk mnxzg.k djus dk micèa k fd;k tk lds vkSj èkkjk 38 ds çfr funZs'k dk s gVk;k tk lds] pfwad mä èkkjk 38 ds vèkhu jftLVªh—r O;fä }kjk vkod iwÆr ds C;kSjs çLrqr djuk vifs{kr ugÈ gSA 11- [kMa 11 fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 48 dh mièkkjk ¼2½ dk la'kksèku dju s ds fy, gS] ftlls èkkjk 38 ds çfr funZs'k dks gVk;k tk lds] pwfad mä èkkjk 38 ds vèkhu jftLVªh—r O;fä }kjk vkod iwÆr ds O;kjs çLrqr djuk vifs{kr ugÈ gSA 12- [kMa 12 fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 49 dh mièkkjk ¼4½ dk la'kksèku dju s ds fy, gS] ftlls bySDVªkfud tek [kkrs es a micèa k jde ds mi;ksx ds fy, fucZaèkuks a dks fofgr fd;k tk ldsA ;g mièkkjk ¼12½ dks Hkh vra %LFkkfir dju s ds fy, gS] ftlls vkmViqV dj nkf;Ro ds vfèkdre vuqikr dks fofgr dju s dk micèa k fd;k tk lds] ftldks bysDVªkfud udn [kkrs ds ekè;e ls fueqZä fd;k tk ldsxkA 13- [kMa 13 fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 50 dh mièkkjk ¼3½ ds LFkku ij uà mièkkjk dk s 1 tqykà 2017 ls Hkwry{kh :Ik ls çfrLFkkfir dju s ds fy, gS] ftlls xyr :i ls miHkksx vkSj mi;ksx fd, x, buiqV dj çR;; ij C;kt ds mnxzg.k dk micaèk fd;k tk lds rFkk ,sls ekeyksa es a C;kt dh lax.kuk dh jhfr fofgr djus dk micaèk fd;k tk lds A 14- [kMa 14 fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 52 dh mièkkjk ¼6½ ds ijarqd dk la'kkès ku dju s ds fy, gS] ftlls foÙkh; o"kZ ds vra ds i'pkr~ 30 uoacj dks ;k lqlaxr okÆ"kd fooj.k çLrqr dju s dh rkjh[k] buesa ls tks Hkh iwoZÙkj gks] dk ,ls h vfare rkjh[k ds :i es a micèa k fd;k tk lds] ftl rd mièkkjk ¼4½ ds vèkhu çLrqr fooj.k eas =qfV;ks a dk lqèkkj djuk vuqKkr fd;k tk lds A 15- [kMa 15 fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 54 dh mièkkjk ¼1½ ds ijarqd dk la'kkès ku dju s ds fy, gS] ftlls Li"V :i ls ;g micèa k fd;k tk lds fd bySDVªkfud udn [kkrs esa 'k"sk ds çfrnk; ds nko s dks ,ls s ç:i vkSj jhfr es a fd;k tk,xk] tks fofgr fd;k tk, A ;g mièkkjk ¼2½ dk la'kksèku djus ds fy, Hkh gS] ftlls bldk mä mièkkjk esa fofuÆn"V O;fä }kjk eky ;k lsokvks a ;k nksukas dh vkod iwÆr ds fy, lanr dj ds çfrnk; dk nkok dju s ds fy,] ml frekgh] ftles a iwÆr çkIr dh xà Fkh] ds vafre fnu ls nks o"kZ dh le; lhek dk micèa k djr s gq,] mièkkjk ¼1½ ds lkFk laj[s ku fd;k tk ldsA12 DELHI GAZETTE : EXTRAORDINARY PART IV] ;g mièkkjk ¼10½ dk la'kksèku djus ds fy, Hkh gS] ftlls mä mièkkjk dh ifjfèk dk lHkh fdLe ds çfrnk; ds nkokas ij foLrkj fd;k tk lds A ;g Li"Vhdj.k ds [kaM ¼2½ es a u;k mi[kaM ¼[kd½ vra %LFkkfir djus ds fy, Hkh gS] ftlls fdlh fo'k"sk vkÆFkd tksu fodkldrkZ ;k fo'k"sk vkÆFkd tksu bdkà dks dh xà iwÆr;kas ds lacaèk esa çfrnk; nkok Qkby djus dh lqlaxr rkjh[k ds lacaèk esa Li"Vr% dk micèa k fd;k tk ldsA 16- [kMa 16 rkjh[k 20 vxLr] 2020 dks tkjh vfèklwpuk la[;k 69@2019&jkT; dj es a vU;Fkk micafèkr ds flok;] fnYyh eky vkSj lsok dj fu;e] 2017 ds vèkhu ;Fkk micafèkr lHkh —R;ksa ds fy,] lkekU; eky vkSj lsok dj bySDVªkfud iksVZy ds :i esa] rkjh[k 22 twu] 2017 ls] Hkwry{kh :i ls vfèklwfpr dju s ds fy,] vfèklwpuk la- 09@2018&jkT; dj] rkjh[k 23 Qjojh] 2018 dk la'kksèku djus ds fy, gSA 17- [kMa 17 vfèklwpuk la- 13@2017&jkT; dj] rkjh[k 30 twu] 2017 dks la'kkfsèkr dju s ds fy, gS] ftlls fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 50 dh mièkkjk ¼3½ ds vèkhu C;kt dh nj dks] Hkwry{kh :i ls] 1 tqykÃ] 2017 ls] 18 çfr'kr vfèklwfpr fd;k tk ldsA 18- [kMa 18] 1 tqykÃ] 2017 ls 30 flracj] 2019 rd ¼nksuksa fnu lfEefyr½ dh vofèk ds nkSjku eRL; rys ds flok;] ¼vf/klwpuk la[;k 01@2017&jkT; dj ¼nj½ fnukad 30 twu] 2017] 'kh"kZ 2301 d vra xZr vku s okys½eRL; [kk| mRiknu ds nkSjku l`ftr vuk'kf;r vif'k"V ds çnk; ds lacaèk es a jkT; dj ls Hkwry{kh NwV dk micaèk djus ds fy, gSA;g vkSj micaèk dju s ds fy, gS fd mä dj dk dksà çfrnk; ugÈ fd;k tk,xk] ftldk igy s gh laxzg.k fd;k tk pqdk gSA 19- [kaM 19 jk’Vªh; jkt/kkuh {ks= fnYyh ds foÙk foHkkx ¼jktLo&I½ dh vfèklwpuk l- 25@2019&jkT; dj ¼nj½] rkjh[k 12 fnlaca j] 2019 dks] 1 tqykÃ] 2017 ls] Hkwry{kh çHkko nsu s ds fy, gSA ;g vkSj micèa k dju s ds fy, gS fd mädj dk dksà çfrnk; ugÈ fd;k tk,xk] ftldk igys gh laxzg.k fd;k tk pqdk gSA euh"k fllksfn;k] mi eq[; ea=h@foÙk e=a h jk"Vªh; jkt/kkuh {k=s fnYyh ljdkj[PART IV DELHI GAZETTE : EXTRAORDINARY 13 DELHI LEGISTATIVE ASSEMBLE SECRETARIAT NOTIFICATION Delhi, the 17th January, 2023 F. No. 21/19/GST(A)/2023/LAS-VII/Leg./20130.—The following is published for general information:— THE DELHI GOODS AND SERVICES TAX (AMENDMENT) BILL, 2023 [Bill No. 01 of 2023] (As introduced in the Legislative Assembly of the National Capital Territory of Delhi on 17 January, 2023) THE DELHI GOODS AND SERVICES TAX (AMENDMENT) BILL, 2023 A BILL Further to amend the Delhi Goods and Services Tax Act 2017(3 of 2017) BE it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Seventy-third Year of the Republic of India as follows:- 1. Short title and commencement:- (i) This Act may be called the Delhi Goodsand Services (Amendment) Act, 2023. (ii). Section 13 of the Act shall be deemed to have come into force from 5th July, 2022; remaining provisions shall come into force on such date as the State Government may, by notification, in the Official Gazette, appoint: and the different date may be appointed for different provisions of this Act. 2. Amendment of section 16:- In the Delhi Goods and Services Tax Act, 2017(here in after referred to as Delhi Goods and Services Tax Act), in section 16, –– (a) in sub-section (2),–– (i) after clause (b), the following clause shall be inserted, namely:–– “(ba) the details of input tax credit in respect of the said supply communicated to such registered person under section 38 has not been restricted;” (ii) in clause (c), the words, figures and letter “or section 43A” shall be omitted; (b) in sub-section (4), for the words and figures “due date of furnishing of the return under section 39 for the month of September”, the words “thirtieth day of November” shall be substituted. 3. Amendment of section 29:-In the Delhi Goods and Services Tax Act in sub-section (2),–– (a) in clause (b), for the words “returns for three consecutive tax periods”, the words “the return for a financial year beyond three months from the due date of furnishing the said return” shall be substituted; (b) in clause (c), for the words “a continuous period of six months”, the words “such continuous tax period as may be prescribed” shall be substituted. 4. Amendment of section 34 In the Delhi Goods and Services Tax Actin sub-section (2), for the word “September”, the words “the thirtieth day of November” shall be substituted. 5.Amendment of section 37:-In the Delhi Goods and Services Tax Act, --- (a) in sub-section (1), ––14 DELHI GAZETTE : EXTRAORDINARY PART IV] (i) after the words “shall furnish, electronically,”, the words “subject to such conditions and restrictions and” shall be inserted; (ii) for the words “shall be communicated to the recipient of the said supplies within such time and in such manner as may be prescribed”, the words “shall, subject to such conditions and restrictions, within such time and in such manner as may be prescribed, be communicated to the recipient of the said supplies” shall be substituted; (iii) the first proviso shall be omitted; (iv) in the second proviso, for the words “Provided further that”, the words “Provided that” shall be substituted; (v) in the third proviso, for the words “Provided also that”, the words “Provided further that” shall be substituted. (b) sub-section (2) shall be omitted; (c) in sub-section (3),–– (i) the words and figures “and which have remained unmatched under section 42 or section 43” shall be omitted; (ii) in the first proviso, for the words and figures “furnishing of the return under section 39 for the month of September”, the words “the thirtieth day of November” shall be substituted; (d) after sub-section (3), the following sub-section shall be inserted, namely:–– “(4) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period, if the details of outward supplies for any of the previous tax periods has not been furnished by him: “Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies under sub-section (1), even if he has not furnished the details of outward supplies for one or more previous tax periods. ” 6. Amendment of section 38:-In the Delhi Goods and Services Tax Act, the following section shall be substituted, namely:–– “38. (1) The details of outward supplies furnished by the registered persons under sub-section (1) of section 37 and of such other supplies as may be prescribed, and an auto-generated statement containing the details of input tax credit shall be made available electronically to the recipients of such supplies in such form and manner, within such time, and subject to such conditions and restrictions as may be prescribed. (2) The auto-generated statement under sub-section (1) shall consist of–– (a) details of inward supplies in respect of which credit of input tax may be available to the recipient; and (b) details of supplies in respect of which such credit cannot be availed, whether wholly or partly, by the recipient, on account of the details of the said supplies being furnished under sub-section (1) of section 37,–– (i) by any registered person within such period of taking registration as may be prescribed; or (ii) by any registered person, who has defaulted in payment of tax and where such default has continued for such period as may be prescribed; or (iii) by any registered person, the output tax payable by whom in accordance with the statement of outward supplies furnished by him under the said sub-section during such period, as may be prescribed, exceeds the output tax paid by him during the said period by such limit as may be prescribed; or[PART IV DELHI GAZETTE : EXTRAORDINARY 15 (iv) by any registered person who, during such period as may be prescribed, has availed credit of input tax of an amount that exceeds the credit that can be availed by him in accordance with clause (a), by such limit as may be prescribed; or (v) by any registered person, who has defaulted in discharging his tax liability in accordance with the provisions of sub-section (12) of section 49 subject to such conditions and restrictions as may be prescribed; or (vi) by such other class of persons as may be prescribed. ”. 7. Amendment of section 39:- In the Delhi Goods and Services Tax Act –– (a) in sub-section (5), for the word “twenty”, the word “thirteen” shall be substituted; (b) in sub-section (7), for the first proviso, the following proviso shall be substituted, namely:–– “Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, in such form and manner, and within such time, as may be prescribed,–– (i) an amount equal to the tax due taking into account inward and outward supplies of goods or services or both, input tax credit availed, tax payable and such other particulars during a month; or (ii) in lieu of the amount referred to in clause (a), an amount determined in such manner and subject to such conditions and restrictions as may be prescribed. ”; (c) in sub-section (9), –– (i) for the words and figures “Subject to the provisions of sections 37 and 38, if”, the word “Where” shall be substituted; (ii) in the proviso, for the words “the due date for furnishing of return for the month of September or second quarter”, the words “the thirtieth day of November” shall be substituted; (d) in sub-section (10), for the words “has not been furnished by him”, the following shall be substituted, namely:– – “or the details of outward supplies under sub-section (1) of section 37 for the said tax period has not been furnished by him: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the return, even if he has not furnished the returns for one or more previous tax periods or has not furnished the details of outward supplies under sub-section (1) of section 37 for the said tax period. ”. 8. Amendment of section 41:- In the Delhi Goods and Services Tax Act, the following section shall be substituted, namely:–– “41 (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed, be entitled to avail the credit of eligible input tax, as self-assessed, in his return and such amount shall be credited to his electronic credit ledger. (2) The credit of input tax availed by a registered person under sub-section (1) in respect of such supplies of goods or services or both, the tax payable whereon has not been paid by the supplier, shall be reversed along with applicable interest, by the said person in such manner as may be prescribed: Provided that where the said supplier makes payment of the tax payable in respect of the aforesaid supplies, the said registered person may re-avail the amount of credit reversed by him in such manner as may be prescribed. ”. 9. Amendment of section 42,43 and 43A:- In the Delhi Goods and Services Tax Act, sections 42,43 and 43Ashall be omitted. 10. Amendment of section 47:- In the Delhi Goods and Services Tax Act, in sub-section (1),–– (a) the words “or inward” shall be omitted; (b) the words and figures “or section 38” shall be omitted; (c) after the words and figures “section 39 or section 45”, the words and figures “or section 52” shall be inserted.16 DELHI GAZETTE : EXTRAORDINARY PART IV] 11. Amendment of section 48:- In the Delhi Goods and Services Tax Act, in sub-section (2), the words and figures “, the details of inward supplies under section 38” shall be omitted. 12. Amendment of section 49:- In the Delhi Goods and Services Tax Act –– (a) in sub-section (2), the words, figures and letter “or section 43A” shall be omitted; (b) in sub-section (4), after the words “subject to such conditions”, the words “and restrictions” shall be inserted; (c) after sub-section (11), the following sub-section shall be inserted, namely:— “(12) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, subject to such conditions and restrictions, specify such maximum proportion of output tax liability under this Act or under the Integrated Goods and Services Tax Act, 2017 which may be discharged through the electronic credit ledger by a registered person or a class of registered persons, as may be prescribed.” 13. Amendment of section 50:- In the Delhi Goods and Services Tax Act, for sub-section (3), the following sub- section shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:– “(3) Where the input tax credit has been wrongly availed and utilised, the registered person shall pay interest on such input tax credit wrongly availed and utilised, at such rate not exceeding twenty-four per cent. as may be notified by the Government, on the recommendations of the Council, and the interest shall be calculated, in such manner as may be prescribed.” 14. Amendment of section 52:- In the Delhi Goods and Services Tax Act, in sub-section (6), in the proviso, for the words “due date for furnishing of statement for the month of September”, the words “thirtieth day of November” shall be substituted. 15. Amendment of section 54:-In the Delhi Goods and Services Tax Act –– (a) in sub-section (1), in the proviso, for the words and figures “the return furnished under section 39 in such”, the words “such form and” shall be substituted; (b) in sub-section (2), for the words “six months”, the words “two years” shall be substituted; (c) in sub-section (10), the words, brackets and figure “under sub-section (3) ” shall be omitted; (d) in the Explanation, in clause (2), after sub-clause (b), the following sub-clause shall be inserted, namely:–– “(ba) in case of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit where a refund of tax paid is available in respect of such supplies themselves, or as the case may be, the inputs or input services used in such supplies, the due date for furnishing of return under section 39 in respect of such supplies;”. 16.(1) The Notification number 09/2018-State Taxdated 23th February,2018 of the Government of Delhi in the Department of Finance (Revenue-1) issued by the Lt. Governor of National Capital of Territory of Delhion the recommendations of the Council, under section 146 of the DelhiGoods and Services Tax Act 2017, shall stand amended and shall be deemed to have been amended retrospectively, in the manner specified in column (2) of the First Schedule, on and from the date specified in column (3) of that Schedule. (2) For the purposes of sub-section (1), theLt. Governor of National Capital of Territory of Delhi shall have and shall be deemed to have the power to amend the notification referred to in the said sub-section with retrospective effect as if the Lt. Governor of National Capital of Territory of Delhi had the power to amend the said notification under section 146 of the DelhiGoods and Services Tax Act, 2017retrospectively, at all material times. 17.(1) The Notification number 13/2017-State Taxdated 30th June 2017of the Government of Delhi in the Department of Finance (Revenue-1) issued by the Lt. Governor of National Capital of Territory of Delhi on the recommendations of the Council, under sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and[PART IV DELHI GAZETTE : EXTRAORDINARY 17 section 56 of the Delhi Goods and Services Tax Act, 2017 shall stand amended and shall be deemed to have been amended retrospectively, in the manner specified in column (2) of the Second Schedule, on and from the date specified in column (3) of that Schedule. (2) For the purposes of sub-section (1), the Lt. Governor of National Capital of Territory of Delhi shall have and shall be deemed to have the power to amend the notification referred to in the said sub-section with retrospective effect as if the Lt. Governor of National Capital of Territory of Delhi had the power to amend the said notification under sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Delhi Goods and Services Tax Act, 2017 retrospectively, at all material times. 18.(1)Notwithstanding anything contained in the notification number 01/2017-State Tax (Rate) dated 30th June, 2017 of the Government of Delhi in the Department of Finance (Revenue-1) issued by the Lt. Governor of National Capital of Territory of Delhi, on the recommendations of the Council, in exercise of the powers under sub-section (1) of section 9 of the Delhi Goods and Services Tax Act, 2017 no state tax shall be levied or collected in respect of supply of unintended waste generated during the production of fish meal (falling under heading 2301), except for fish oil, during the period commencing from the 1st day of July, 2017 and ending with the 30th day of September, 2019 (both days inclusive) . (2) No refund shall be made of all such tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times. 19.(1) Subject to the provisions of sub-section (2), the notification number 25/2019-State Tax (Rate) dated 12th December, 2019 of the Government of Delhi in the Department of Finance (Revenue-1) issued by the Lt. Governor of National Capital of Territory of Delhi, on the recommendations of the Council, in exercise of the powers under sub- section (2) of section 7 of the Delhi Goods and Services Tax Act, 2017shall be deemed to have, and always to have, for all purposes, come into force on and from the 1st day of July, 2017. (2) No refund shall be made of all such state tax which has been collected, but which would not have been so collected, had the notification referred to in sub-section (1) been in force at all material times. FIRST SCHEDULE [See Section 16(i)] Notification Number and date Amendment Date of effect of amendment (1) (2) (3) Notification No. 9/2018- State Tax In the said notification, in paragraph 1’ for the 22nd June, 2017 dated23rd February, 2018 words “furnishing of returns and computation and settlement of integrated tax”, the following shall be substituted, namely:- “furnishing of returns and computation and settlement of integrated tax and save as otherwise provided in the notification Number 69/2019 dated the 20th August, 2020, all functions provided under the Delhi Goods and Service Tax Rules, 2017.” SECOND SCHEDULE [See Section 17(i)] Notification Number and date Amendment Date of effect of amendment (1) (2) (3) Notification No. 13/2017-State Tax In the said notification, in the Table, against 1st day of July, 2017 dated 30th June, 2017 serial number 2, in column (3), for the figures “24” the figures “18” shall be substituted.18 DELHI GAZETTE : EXTRAORDINARY PART IV] STATEMENT OF OBJECTS AND REASONS 1. The Delhi Goods and Services Tax Act, 2017 (the Act) was enacted with a view to make a provision for levy and collection of Tax on Intra-State supply of goods or services or both by the Government of National Capital Territory of Delhi. 2. The GST Council in its 43rd meeting dated 28th May, 2021 and 45th meeting dated 17th September 2021 recommended various amendments in the provisions of the Central Goods and Services Tax Act, 2017. The same were incorporated in the Finance Bill, 2022. The copy of the Gazette Notification of THE FINANCE ACT, 2022(NO.06 OF 2022) is annexed as Annexure-I. Through the Finance Act, 2022 Central Government has amended the provisions of the Central Goods and Services Tax, 2017 on the basis of the recommendations made in the GST council 43rd meeting dated 28th May, 2021 and 45th meeting dated 17th September 2021. In order to ensure uniformity between the CGST Act, 2017 and Delhi Goods and Services Tax, 2017 (3 of 2017), the Delhi Goods and Services Tax (Amendment) Act, 2023 is required to be enacted by the State Legislature after making State specific modifications, wherever necessary. 3. The Salient features of the proposed Delhi Goods and Services (Amendment) Tax Bill, 2023 are as under:- i. to amend section 16 of the Delhi Goods and Services Tax Act, 2017 by inserting a new clause (ba) in sub-section (2) thereof, so as to provide that input tax credit with respect to a supply may be availed only when such credit has not been restricted in the details communicated to the registered person under section 38. It further seeks to amend sub-section (4) so as to provide that a registered person shall not be entitled to take input tax credit in respect of any invoice or debit note after the thirtieth day of November following the end of the financial year to which such invoice or debit note pertains, or furnishing of the relevant annual return, whichever is earlier. ii. to amend clause (b) of sub-section (2) of section 29 of the Delhi Goods and Services Tax Act so as to provide that the registration of a person paying tax under section 10 is liable to be cancelled if the return for a financial year has not been furnished beyond three months from the due date of furnishing of the said return. It further seeks to amend clause (c) of the said sub-section (2) so as to provide for prescribing continuous tax periods for which return has not been furnished, which would make a registration liable for cancellation, in respect of any registered person, other than a person specified in clause (b) thereof. iii. to amend sub-section (2) of section 34 of the Delhi Goods and Services Tax Act so as to provide for thirtieth day of November following the end of the financial year, or the date of furnishing of the relevant annual return, whichever is earlier, as the last date for issuance of credit notes in respect of any supply made in a financial year. iv. to amend sub-section (1) of section 37 of the Delhi Goods and Services Tax Act so as to provide for prescribing conditions and restrictions for furnishing the details of outward supply and the conditions and restrictions as well as manner and time for communication of the details of such outward supplies to concerned recipients. It further seeks to omit sub-section (2) and first proviso to sub-section (1) so as to do away with two-way communication process in return filing. It also seeks to amend sub-section (3) so as to remove reference to unmatched details under section 42 or section 43, as the said sections are proposed to be omitted, and to provide for thirtieth day of November following the end of the financial year or furnishing of the relevant annual return, whichever is earlier, as the last date for rectification of errors or omission in respect of details of outward supplies furnished under sub-section (1). It also seeks to insert sub-section (4) so as to provide for tax period-wise sequential filing of details of outward supplies under sub-section (1). v. to substitute a new section for section 38 of the Delhi Goods and Services Tax Act. Sub section (1) seeks to provide for prescribing such other supplies as well as the manner, time, conditions and restrictions for communication of details of inward supplies and input tax credit to the recipient by means of an auto-generated statement and to do away with two-way communication process in return filing. Sub-section (2) seeks to provide for the details of inward supplies in respect of which input tax credit may be availed and the details of supplies on which input tax credit cannot be availed by the recipient.[PART IV DELHI GAZETTE : EXTRAORDINARY 19 vi. to amend sub-section (5) of section 39 of the Delhi Goods and Services Tax Act so as to provide that the non-resident taxable person shall furnish the return for a month within thirteen days after the end of the month or within seven days after the last day of the period of registration specified under sub-section (1) of section 27, whichever is earlier. It further seeks to substitute the first proviso to sub-section (7) so as to provide an option to the persons furnishing return under proviso to sub-section (1) to pay either the self assessed tax or an amount that may be prescribed. It also seeks to amend sub-section (9) by removing reference of section 37 and section 38 and to amend the proviso to said sub-section (9) so as to provide for thirtieth day of November following the end of the financial year, or the date of furnishing of the relevant annual return, whichever is earlier, as the last date for the rectification of errors in the return furnished under section 39. It also seeks to amend sub-section (10) so as to provide for furnishing of details of outward supplies of a tax period under sub-section (1) of section 37 as a condition for furnishing the return under section 39 for the said tax period. vii. to substitute a new section for section 41 of the Delhi Goods and Services Tax Act so as to do away with the concept of “claim” of eligible input tax credit on a “provisional” basis and to provide for availment of self-assessed input tax credit subject to such conditions and restrictions as may be prescribed. viii. to omit section 42 of the Delhi Goods and Services Tax Act relating to matching, reversal and reclaiming of input tax credit so as to do away with the concept of “claim” of eligible input tax credit on a “provisional” basis and subsequent matching, reversals and reclaim of such credit. It further seeks to omit section 43 relating to matching, reversal and reclaim of reduction in output tax liability so as to do away with two-way communication process in return filing. It also seeks to omit section 43A. ix. to amend sub-section (1) of section 47 of the Delhi Goods and Services Tax Act so as to provide for levy of late fee for delayed filing of return under section 52 and to remove reference of section 38 as there is no requirement of furnishing details of inward supplies by the registered person under the said section 38. x. to amend sub-section (2) of section 48 of the Delhi Goods and Services Tax Act so as to remove reference to section 38 therefrom as there is no requirement of furnishing details of inward supplies by the registered person under the said section 38. xi. to amend sub-section (4) of section 49 of the Delhi Goods and Services Tax Act so as to provide for prescribing restrictions for utilizing the amount available in the electronic credit ledger. It also seeks to insert sub-section (12) so as to provide for prescribing the maximum proportion of output tax liability which may be discharged through the electronic credit ledger. xii. to substitute a new sub-section for sub-section (3) of section 50 of the Delhi Goods and Services Tax Act, retrospectively, with effect from the 1st July, 2017, so as to provide for levy of interest on input tax credit wrongly availed and utilised, and to provide for prescribing manner of calculation of interest in such cases. xiii. to amend proviso to sub-section (6) of section 52 of the Delhi Goods and Services Tax Act so as to provide for thirtieth day of November following the end of the financial year, or the date of furnishing of the relevant annual return, whichever is earlier, as the last date upto which the rectification of errors shall be allowed in the statement furnished under sub-section (4). xiv. to amend proviso to sub-section (1) of section 54 of the Delhi Goods and Services Tax Act so as to explicitly provide that claim of refund of any balance in the electronic cash ledger shall be made in such form and manner as may be prescribed. It further seeks to amend sub-section (2) so as to align it with sub-section (1) by providing time limit of two years from the last day of the quarter in which the supply was received for claiming refund of tax paid on inward supplies of goods or services or both by the person specified in the said sub-section. It also seeks to amend sub-section (10) so as to extend the scope of the said sub-section to all types of refund claims. It also seeks to insert a new sub-clause (ba) in clause (2) of Explanation in order to provide clarity regarding the relevant date for filing refund claim in respect of supplies made to a Special Economic Zone developer or a Special Economic Zone unit. xv. to amend notification number 9/2018-State Tax dated 23th February, 2018 to notify www.gst.gov.in, retrospectively, with effect from 22nd June, 2017, as the Common Goods and Services Tax Electronic Portal, for all functions provided under Delhi Goods and Services Tax Rules, 2017, save as otherwise provided in the notification issued vide number 69/2019-State Tax dated 20th August, 2020.20 DELHI GAZETTE : EXTRAORDINARY PART IV] xvi. to amend notification number 13/2017-State Tax dated 30th June, 2017 so as to notify rate of interest under sub-section (3) of section 50 of the Delhi Goods and Services Tax Act as 18%, retrospectively, with effect from the 1st day of July, 2017. xvii. to provide retrospective exemption from State tax in respect of supply of unintended waste generated during the production of fish meal (falling under heading 2301, Notification no. 01/2017-State Tax (Rate) dated 30th June, 2017), except for fish oil, during the period from the 1st day of July, 2017 upto the 30th day of September, 2019 (both days inclusive).It further seeks to provide that no refund shall be made of the said tax which has already been collected. xviii. to give retrospective effect to the notification of the Government of Delhi in the Department of Finance (Revenue-1) number 25/2019-State Tax (Rate) dated 12th December, 2019 with effect from the 1st day of July, 2017. It further seeks to provide that no refund shall be made of the state tax which has already been collected. 4. The Bill seeks to achieve the above objectives. MANISH SISODIA, Deputy Chief Minister/Finance Minister Government of NCT of Delhi FINANCIAL MEMORANDUM The proposed Delhi Goods and Services Tax (Amendment) Bill, 2023 does not involve any recurring or non-recurring expenditure from the Consolidated Fund of Delhi. MANISH SISODIA, Deputy Chief Minister/Finance Minister Government of NCT of Delhi MEMORANDUM REGARDING DELEGATED LEGISLATION The proposed Delhi Goods and Services Tax (Amendment) Bill, 2023 does not make provision for the delegation of power in favour of any functionaries to make subordinate legislation. MANISH SISODIA, Deputy Chief Minister/Finance Minister Government of NCT of Delhi NOTES ON CLAUSES [For DGST (Amendment) Bill, 2023] 1. Clause 1 of the Bill provides for short title and commencement. 2. Clause 2of the Bill seeks to amend section 16 of the Delhi Goods andServices Tax Act by inserting a new clause (ba) in sub-section (2)thereof, so as to provide that input tax credit with respect to a supply may beavailed only when such credit has not been restricted in the detailscommunicated to the registered person under section 38.[PART IV DELHI GAZETTE : EXTRAORDINARY 21 It further seeks to amend sub-section (4) so as to provide that a registered person shall not be entitled to take input tax credit in respect of any invoice or debit note after the thirtieth day of November following the end of the financial year to which such invoice or debit note pertains, or furnishing of the relevant annual return, whichever is earlier. 3. Clause 3 of the Bill seeks to amend clause (b) of sub-section (2) of section 29 of the Delhi Goods and Services Tax Act so as to provide that the registration of a person paying tax under section 10 is liable to be cancelled if the return for a financial year has not been furnished beyond three months from the due date of furnishing of the said return. It further seeks to amend clause (c) of the said sub-section (2) so as to provide for prescribing continuous tax periods for which return has not been furnished, which would make a registration liable for cancellation, in respect of any registered person, other than a person specified in clause (b) thereof. 4. Clause 4 of the Bill seeks to amend sub-section (2) of section 34 of the Delhi Goods and Services Tax Act so as to provide for thirtieth day of November following the end of the financial year, or the date of furnishing of the relevant annual return, whichever is earlier, as the last date for issuance of credit notes in respect of any supply made in a financial year. 5. Clause 5 of the Bill to amend sub-section (1) of section 37 of the Delhi Goods and Services Tax Act so as to provide for prescribing conditions and restrictions for furnishing the details of outward supply and the conditions and restrictions as well as manner and time for communication of the details of such outward supplies to concerned recipients. It further seeks to omit sub-section (2) and first proviso to sub-section (1) so as to do away with two-way communication process in return filing. It also seeks to amend sub-section (3) so as to remove reference to unmatched details under section 42 or section 43, as the said sections are proposed to be omitted, and to provide for thirtieth day of November following the end of the financial year or furnishing of the relevant annual return, whichever is earlier, as the last date for rectification of errors oromission in respect of details of outward supplies furnished under sub- section(1). It also seeks to insert sub-section (4) so as to provide for tax period-wise sequential filing of details of outward supplies under sub-section (1). 6. Clause 6 of the bill seeks to substitute a new section for section 38 of the Delhi Goods and Services Tax Act, Sub section (1) seeks to provide for prescribing such other supplies as well as the manner, time, conditions and restrictions for communication of details of inward supplies and input tax credit to the recipient by means of an auto-generated statement and to do away with two-way communication process in return filing. Sub-section (2) seeks to provide for the details of inward supplies in respect of which input tax credit may be availed and the details of supplies on which input tax credit cannot be availed by the recipient. 7. Clause 7 of the Bill seeks to amend sub-section (5) of section 39 of the Delhi Goods and Services Tax Act so as to provide that the non-resident taxable person shall furnish the return for a month within thirteen days after the end of the month or within seven days after the last day of the period of registration specified under sub- section (1) of section 27, whichever is earlier. It further seeks to substitute the first proviso to sub-section (7) so as to provide an option to the persons furnishing return under proviso to sub-section (1) to pay either the self-assessed tax or an amount that may be prescribed.22 DELHI GAZETTE : EXTRAORDINARY PART IV] It also seeks to amend sub-section (9) by removing reference of section 37 and section 38 and to amend the proviso to said sub-section (9) so as to provide for thirtieth day of November following the end of the financial year, or the date of furnishing of the relevant annual return, whichever is earlier, as the last date for the rectification of errors in the return furnished under section 39. It also seeks to amend sub-section (10) so as to provide for furnishing of details of outward supplies of a tax period under sub-section (1) of section 37 as a condition for furnishing the return under section 39 for the said tax period. 8. Clause 8 of the Bill seeks to substitute a new section for section 41 of the Delhi Goods and Services Tax Act so as to do away with the concept of "claim" of eligible input tax credit on a "provisional" basis and to provide for availment of self-assessed input tax credit subject to such conditions and restrictions as may be prescribed. 9. Clause 9 of the Bill seeks to omit section 42 of the Delhi Goods and Services Tax Act relating to matching, reversal and reclaiming of input tax credit so as to do away with the concept of "claim" of eligible input tax credit on a "provisional" basis and subsequent matching, reversals and reclaim of such credit. It further seeks to omit section 43 relating to matching, reversal and reclaim of reduction in output tax liability so as to do away with two-way communication process in return filing. It also seeks to omit section 43A. 10. Clause 10 of the Bill seeks to amend sub-section (1) of section 47 of the Delhi Goods and Services Tax Act so as to provide for levy of late fee for delayed filing of return under section 52 and to remove reference of section 38 as there is no requirement of furnishing details of inward supplies by the registered person under the said section 38. 11. Clause 11 of the Bill seeks to amend sub-section (2) of section 48 of the Delhi Goods and Services Tax Act so as to remove reference to section 38 therefrom as there is no requirement of furnishing details of inward supplies by the registered person under the said section 38. 12. Clause 12 of the Bill seeks to amend sub-section (4) of section 49 of the Delhi Goods and Services Tax Act so as to provide for prescribing restrictions for utilizing the amount available in the electronic credit ledger. It also seeks to insert sub-section (12) so as to provide for prescribing the maximum proportion of output tax liability which may be discharged through the electronic credit ledger. 13. Clause 13 of the Bill seeks to substitute a new sub-section for sub-section (3) of section 50 of the Delhi Goods and Services Tax Act, retrospectively, with effect from the 1st July, 2017, so as to provide for levy of interest on input tax credit wrongly availed and utilised, and to provide for prescribing manner of calculation of interest in such cases. 14. Clause 14 of the Bill seeks to amend proviso to sub-section (6) of section 52 of the Delhi Goods and Services Tax Act so as to provide for thirtieth day of November following the end of the financial year, or the date of furnishing of the relevant annual return, whichever is earlier, as the last date upto which the rectification of errors shall be allowed in the statement furnished under sub-section(4). 15. Clause 15 of the Bill seeks to amend proviso to sub-section (1) of section 54 of the Delhi Goods and Services Tax Act so as to explicitly provide that claim of refund of any balance in the electronic cash ledger shall be made in such form and manner as may be prescribed. It further seeks to amend sub-section (2) so as to align it with sub-section (1) by providing time limit of two years from the last day of the quarter in which the supply was received for claiming refund of tax paid on inward supplies of goods or services or both by the person specified in the said sub-section. It also seeks to amend sub-section (10) so as to extend the scope of the said sub-section to all types of refund claims.[PART IV DELHI GAZETTE : EXTRAORDINARY 23 It also seeks to insert a new sub-clause (ba) in clause (2) of Explanation in order to provide clarity regarding the relevant date for filing refund claim in respect of supplies made to a Special Economic Zone developer or a Special Economic Zone unit. 16. Clause 16 of the Bill seeks to amend notification number 9/2018-State Taxdated 23th February,2018 to notify www.gst.gov.in, retrospectively, with effect from 22nd June, 2017, as the Common Goods and Services Tax Electronic Portal, for all functions provided under Delhi Goods and Services Tax Rules, 2017, save as otherwise provided in the notification issued vide number 69/2019-State Tax dated 20th August, 2020. 17. Clause 17 of the Bill seeks to amend notification number 13/2017-State Taxdated 30th June 2017 so as to notify rate of interest under sub-section (3) of section 50 of the Delhi Goods and Services Tax Act as 18%, retrospectively, with effect from the 1st day of July, 2017. 18. Clause 18 of the Bill seeks to provide retrospective exemption from State tax in respect of supply of unintended waste generated during the production of fish meal (falling under heading 2301, Notification No. 01/2017-State Tax (Rate) dated 30th June, 2017), except for fish oil, during the period from the 1st day of July, 2017 upto the 30th day of September, 2019 (both days inclusive).It further seeks to provide that no refund shall be made of the said tax which has already been collected. 19. Clause 19 of the Bill seeks to give retrospective effect to the notification of the Government of Delhi in the Department of Finance (Revenue-1) number 25/2019-State Tax (Rate)dated 12th December, 2019 with effect from the 1stday of July, 2017. It further seeks to provide that no refund shall be made of the state tax which has already been collected. MANISH SISODIA, Deputy Chief Minister/Finance Minister Government of NCT of Delhi Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.