DGST Second Amendment 2025

रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA एस.जी.-डी.एxलxx.-GअID.-H0x8xx0 82025-265304 SG-DLxx-ExG-0ID8E0x8x2x0 25-265304 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 233] दिल्ली, बृहस्ट्प जतिार , अगस्ट्त 7, 2025/श्रािण 16, 1947 [रा.रा.रा.क्षे.दि. स.ं 174 No. 233] DELHI, THURSDAY, AUGUST 7, 2025/SHRAVANA 16, 1947 [N. C. T. D. No. 174 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI दिल्ल ी जिधान सभा सजििालय दिल् ली, 7 अगस्ट्त, 2025 . . DGST(2nd A)/2025/LAS-VIII/Legn./9741.—जनम्न जलजित को सिवसाधारण की िानकारी के जलए प्रकाजित दकया िाता ह:ै— 5310 DG/2025 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] Hkkjr x.kjkT; ds fNgÙkjosa o"kZ eas jk"Vªh; jktèkkuh {ks= fnYyh dh foèkku lHkk }kjk fuEufyf[kr :i eas ;g vfèkfu;fer gk%s& 1- ¼i½ bl vfèkfu;e dk s fnYyh eky ,oa lsok ¼f}rh; la'kkès ku½ vfèkfu;e] 2025 dgk tk,A ¼ii½ vfèkfu;e dh èkkjk 2 ls 15 ml frfFk dk s ço`Ùk gksaxh ftls jkT; ljdkj] vkf/kdkfjd jkti= es a vfèklwpuk }kjk] fu;r djs rFkk bl vfèkfu;e ds fofHkUu micaèkks a grs q fHkUu&fHkUu frfFk fu;r dh tk ldsxhA 2- %& fnYyh eky ,o a lsok dj vfèkfu;e] 2017 ¼rRi”pkr~ fnYyh eky ,o a lsok dj vfèkfu;e ds :i es a lna fHkZr½ dh èkkjk 2 es]a&& ¼i½ [kaM ¼61½ eas] Þèkkjk 9ß 'kCn vkSj vad ds i'pkr~] Þbl vfèkfu;e ;k ,dh—r eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 5 dh mièkkjk ¼3½ ;k mièkkjk ¼4½ ds vUrxZr** 'kCnks]a dk"s Bdks a vkSj vadks a dk s 01 vçSy] 2025 ls var%LFkkfir fd;k tk,xk( ¼ii½ [kaM ¼69½ es]a & ¼d½ mi[kaM ¼x½ eas ] Þuxjikfydk dk çcaèkuß 'kCnkas ds i'pkr~ Þfufèkß 'kCn dks var%LFkkfir fd;k tk,xk( ¼[k½ mi[kaM ¼x½ ds i'pkr~ fuEufyf[kr Li"Vhdj.k dk s var%LFkkfir fd;k tk,xk] vFkkZr~%& ^^Li"Vhdj.k-&& bl mi&[kaM ds ç;kts ukas grs q& ¼d½ ÞLFkkuh; fufèkÞ dk vfHkizk; fdlh iapk;r {k=s ds lacaèk eas ukxfjd dk;ks± ds fuoZgu grs q LFkkfir fdlh LFkkuh; Lo'kklu ds fdlh çkfèkdj.k ds fu;a=.k ;k çcèa ku ds vUrxrZ fdlh fufèk ls gS rFkk fdlh Hkh dj] 'kqYd] Vkys ] midj ;k Qhl dks] pkgs fdlh Hkh uke ls iqdkjk tk,] yxkus] ,d= djus vkSj fofu;kstu djus dh 'kfä;ka dkuwu }kjk fufgr gSa( ¼[k½ *uxjikfydk fufèk* dk vfHkizk; fdlh egkuxjh; {k=s ;k uxjikfydk {k=s ds lacaèk eas ukxfjd dk;k±s ds fuoZgu grs q LFkkfir LFkkuh; Lo'kklu ds fdlh çkfèkdj.k ds fu;a=.k ;k çcèa ku ds vUrxrZ fdlh fufèk ls gS rFkk fdlh Hkh dj] 'kqYd] Vkys ] midj ;k Qhl dks] pkg s fdlh Hkh uke ls iqdkjk tk,] yxkus] ,d= djus vkSj fofu;kstu djus dh 'kfä;ka dkuwu }kjk fufgr gSa(**( ¼iii½ [kaM ¼116½ ds i'pkr~ fuEufyf[kr [kMa dk s var%LFkkfir fd;k tk,xk] vFkkrZ ~%& *¼116d½ Þfof'k"V igpku fpàkda uÞ dk vfHkizk; èkkjk 148d dh mièkkjk ¼2½ ds [kaM ¼[k½ eas fuÆn"V fof'k"V igpku fpàkda u ls gS rFkk blds varxrZ fMftVy LVkEi] fMftVy fpà ;k dkÃs vU; le:i fpàkda u 'kkfey gS] tk s fof'k"V] lqjf{kr vkSj u gVk, tkus ;kXs ; gks(*A[PART IV DELHI GAZETTE : EXTRAORDINARY 3 3- fnYyh eky ,o a lsok dj vfèkfu;e dh èkkjk 12 dh mi&èkkjk ¼4½ dk foykis fd;k tk,xkA 4- & fnYyh eky ,o a lsok dj vfèkfu;e dh èkkjk 13 dh mi&èkkjk ¼4½ dk foykis fd;k tk,xkA 5- fnYyh eky ,o a lsok dj vfèkfu;e dh èkkjk 17 dh mièkkjk ¼5½ ds [kaM ¼?k½ es]a && ¼i½ Þla;a= ;k e'khujhÞ 'kCnkas ds LFkku ij Þla;a= rFkk e'khujhÞ 'kCnks a dk s izfrLFkkfir fd;k tk,xk rFkk 01 tqykÃ] 2017 ls izfrLFkkfir fd, x, le>s tk,xa (s ¼ii½ Li"Vhdj.k dks mlds - ds :i eas la[;kafdr fd;k tk,xk] rFkk bl çdkj la[;kafdr Li"Vhdj.k 1 ds i'pkr~ fuEufyf[kr Li"Vhdj.k dk s var%LFkkfir fd;k tk,xk] vFkkZr~%&& & [kaM ¼?k½ ds ç;kts uks a grs q] ;g ,rn~ }kjk Li"V fd;k tkrk gS fd fdlh U;k;ky;] U;k;kfèkdj.k ;k vU; çkfèkdj.k ds fdlh fu.kZ;] fMØh ;k vkns'k eas fufgr fdlh Hkh izfrdwy ckr ds gksrs gq, Hkh] Þla;a= ;k e'khujhÞ ds fdlh Hkh lanHkZ dk s Þla;a= rFkk e'khujhÞ ds lanHkZ ds :i eas gh le>k tk,xk] rFkk ges”kk le>k tk,(*A 6- fnYyh eky ,o a lsok dj vfèkfu;e dh èkkjk 20 es]a 1 vçSy] 2025 ls ykx]w& ¼i½ mièkkjk ¼1½ eas] Þèkkjk 9ß 'kCn vkSj vad ds i'pkr~ Þbl vfèkfu;e dh ;k ,dh—r eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 5 dh mi/kkjk ¼3½ ;k mièkkjk ¼4½ ds vUrxrZ ß 'kCnkas] dk"s Bdks a vkSj vadks a dks var%LFkkfir fd;k tk,xk( ¼ii½ mièkkjk ¼2½ eas] Þèkkjk 9ß 'kCn vkSj vad ds i'pkr~ Þbl vfèkfu;e dh ;k ,dh—r eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 5 dh mi/kkjk ¼3½ ;k mièkkjk ¼4½ ds vUrxrZ ß 'kCnkas] dk"s Bdks a vkSj vadks a dks var%LFkkfir fd;k tk,xk( 7- fnYyh eky ,o a lsok dj vfèkfu;e dh èkkjk 34 dh mièkkjk ¼2½ es]a ijarqd ds LFkku ij fuEufyf[kr ijarqd dk s çfrLFkkfir fd;k tk,xk] vFkkZr~%& Þc'krsZ fd vkiÆwrdrkZ ds vkmViqV dj nkf;Ro eas dkÃs dVkSrh dh vuqefr ugÈ nh tk,xh] ;fn&& ¼i½ ,ls s izR;; ukVs ds dkj.k çkIr buiqV dj izR;;] ;fn çkIr fd;k x;k gS] rk s çkIrdrkZ }kjk okil ugÈ fy;k x;k gS] tgk a ,slk çkIrdrkZ iath—r O;fä gS( ;k ¼ii½ ,ls h vkifwrZ ij dj dk Hkkj fdlh vU; O;fä ij Mkyk x;k gS] vU; ekeyks a esaÞ 8- fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 38 es]a & ¼i½ mièkkjk ¼1½ es]a ÞLor%&tfur fooj.kß 'kCnks a ds LFkku ij] Þfooj.kß 'kCnkas dk s çfrLFkkfir fd;k tk,xk(4 DELHI GAZETTE : EXTRAORDINARY PART IV] ¼ii½ mièkkjk ¼2½ es]a & ¼d½ Þds varxZr Lor% tfur fooj.kß 'kCnks a ds LFkku ij ÞlanÆHkr fooj.kß 'kCnks a dk s izfrLFkkfir fd;k tk,xk( ¼[k½ [kaM ¼d½ es]a ÞvkSjß 'kCn dk foykis fd;k tk,xk( ¼x½ [kaM ¼[k½ es a ] ÞçkIrdrkZ }kjkß 'kCnkas ds i'pkr~] Þlfgrß 'kCn dks var%LFkkfir fd;k tk,xk( ¼?k½ [kaM ¼[k½ ds i'pkr~ fuEufyf[kr [kMa dks var%LFkkfir fd;k tk,xk] vFkkZr~%& Þ¼x½ ,sl s vU; fooj.k tk s fu/kkZfjr fd, tk,aAß 9- fnYyh eky ,o a lsok dj vfèkfu;e dh èkkjk 39 dh mièkkjk ¼1½ es]a ÞvkSj ,sl s le; ds Hkhrjß 'kCnkas ds LFkku ij] Þ,ls s le; ds Hkhrj] rFkk ,ls h 'krk±s vkSj çfrcaèkkas ds vèkhuß 'kCnkas dk s çfrLFkkfir fd;k tk,xkA 10- fnYyh eky ,o a lsok dj vfèkfu;e dh èkkjk 107 dh mièkkjk ¼6½ eas] ijarqd ds LFkku ij fuEufyf[kr ijarqd dk s çfrLFkkfir fd;k tk,xk] vFkkZr~% & Þc”krsZa fd fdlh dj dh ekax ds fcuk 'kkfLr dh ekax djus okys fdlh vkns'k ds ekeys es]a ,ls s vkns'k ds f[kykQ rc rd dkÃs vihy nk;j ugÈ dh tk,xh tc rd fd vihydrkZ }kjk mä 'kkfLr ds nl çfr'kr ds cjkcj jkf'k dk Hkqxrku ugÈ dj fn;k tkrk gSAÞ 11- fnYyh eky ,o a lsok dj vfèkfu;e dh èkkjk 112 dh mièkkjk ¼8½ es a fuEufyf[kr ijarqd dks var%LFkkfir fd;k tk,xk] vFkkrZ ~% &&& Þc”krsZa fd fdlh dj dh ekax ds fcuk 'kkfLr dh ekax djus okys fdlh vkns'k ds ekeys es]a ,ls s vkns'k ds f[kykQ rc rd dkÃs vihy Qkby ugÈ dh tk,xh tc rd fd vihydrk Z }kjk èkkjk 107 dh mièkkjk ¼6½ ds ijUrqd ds vUrxZr ns; jkf'k ds vfrfjä mä 'kkfLr ds nl çfr'kr ds cjkcj jkf'k dk Hkqxrku ugÈ dj fn;k tkrk gSAÞ 12- %& fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 122d ds i'pkr~ fuEufyf[kr èkkjk dk s var%LFkkfir fd;k tk,xk] vFkkZr~%& Þ122[k- bl vfèkfu;e es a fdlh ckr ds gksrs gq, Hkh] tgka èkkjk 148d dh mièkkjk ¼1½ ds [kaM ¼[k½ eas fuÆn"V dksà O;fä mä èkkjk ds çkoèkkukas dk mYya?ku djrk gS] rks og vè;k; XV ;k bl vè;k; ds çkoèkkuks a ds vUrxrZ fdlh Hkh naM ds vfrfjä] ,d yk[k #i;s ;k ,ls s eky ij ns; dj ds nl çfr'kr ds cjkcj tqekZuk ¼tks Hkh vfèkd gks½ ßnsus ds fy, mÙkjnk;h gksxkA** 13- fnYyh eky ,o a lsok dj vfèkfu;e dh èkkjk 148 ds i'pkr~ fuEufyf[kr èkkjk dk s var%LFkkfir fd;k tk,xk] vFkkZr~%& Þ148d- ¼1½ ljdkj ifj"kn dh flQkfj'kka s ij vfèklwpuk }kjk fuÆn"V dj ldrh gS] & ¼ad½ eky( ¼[k½ O;fä ;k O;fä;ks a dk oxZ tk s ,ls s eky ij vkf/kiR; j[krs gSa ;k mlls lacafèkr dk;Z djrs gSa] ij bl èkkjk ds çkoèkku ykx w gkasxsA[PART IV DELHI GAZETTE : EXTRAORDINARY 5 ¼2½ ljdkj mièkkjk ¼1½ ds [kaM ¼d½ es a fuÆn"V eky ds lacaèk es]a && ¼d½ fof'k"V igpku fpàkda u djus rFkk mleas fufgr lwpuk ds bysDVª‚fud HkMa kj.k rFkk ml rd igapq grs q] ,d ç.kkyh miyCèk djkuk ,ls s O;fä;kas ds ekè;e ls] tSlk fd fu/kkZfjr fd;k tk,( rFkk ¼[k½ ,ls s eky grs q fof'k"V igpku fpàkda u fuèkkZfjr djuk] ftleas ntZ dh tkus okyh lwpuk Hkh 'kkfey gSA ¼3½ mièkkjk ¼1½ es a fuÆn"V O;fä] & ¼d½ mä eky ;k mlds iSdstkas ij ,d fof'k"V igpku fpàkda u djuk] ftlesa ,ls h lwpuk vkSj ,slh jhfr lfEefyr gk(s ¼[k½ ,ls h lwpuk vkjS C;kSj s ,ls s le; ds Hkhrj çLrqr djuk rFkk ,sl s vfHkys[kks a ;k nLrkostksa dk s ,sl s çi= vkSj jhfr es a cuk, j[kuk( ¼x½ ,ls s eky ds fofuekZ.k ds dkjksckj ds LFkku ij LFkkfir e'khujh dk C;kSjk] ftlesa igpku] {kerk] lapkyu dh vofèk vkSj ,ls s vU; C;kSjs ;k lwpuk 'kkfey gS] ,ls s le; ds Hkhrj rFkk ,ls s çi= vkSj jhfr es a çLrqr djuk( ¼?k½ mièkkjk ¼2½ es a fuÆn"V ç.kkyh ds lacaèk es a ,slh jkf'k dk Hkqxrku djuk( tSlk fuèkkZfjr fd;k tk ldrk gSAß 14- III fnYyh eky ,oa lsok dj vfèkfu;e dh vuqlwph III eas] ¼i½ ifjPNsn 8 eas] [kaM ¼d½ ds i'pkr~] fuEufyf[kr [kMa dk s var%LFkkfir fd;k tk,xk rFkk 01 tqykÃ] 2017 ls var%LFkkfir fd;k x;k le>k tk,xk] vFkkZr~%& Þ¼dd½ fdlh fo'k"s k vkÆFkd {ks= ;k eqä O;kikj HkMa kj.k {k=s eas xkns ke es a j[ks x, eky ds fu;kZr ;k ?kjsyw VSfjQ {ks= gsrq eatwjh ls igys fdlh O;fä dks vkiÆwr(ß( ¼ii½ Li"Vhdj.k 2 es]a Þds ç;kts uks a grs qß 'kCnkas ds i'pkr~] Þ[kaM ¼d½ß 'kCnks]a dk"s Bdkas vkSj v{kjkas dks var%LFkkfir fd;k tk,xk rFkk 01 tqykÃ] 2017 l s var%LFkkfir fd, x, le>s tk,xa (s ¼iii½ Li"Vhdj.k 2 ds i'pkr~ fuEufyf[kr Li"Vhdj.k dk s var%LFkkfir fd;k tk,xk rFkk 01 tqykÃ] 2017 ls var%LFkkfir fd;k x;k le>k tk,xk] vFkkZr~%& - & ifjPNsn 8 ds [kaM ¼dd½ ds ç;kts uks a grs q Þfo'k"s k vkÆFkd {k=s Þ] Þeqä O;kikj HkMa kj.k {k=s Þ vkSj Þ?kjsyw VSfjQ {k=s Þ ds Øe'k% ogh vfHkizk; gkasxs tk s fo'k"s k vkÆFkd {k=s vfèkfu;e] 2005 dh èkkjk 2 es a muds fy, ;Fkk fuÆn"V gSaAÞ 15- %& ,sl s lHkh ,df=r dj dk s okfil ugha fd;k tk,xk] tks bl izdkj ,df=r ugha fd, tkrs] ;fn lHkh lkexzh enks a ij /kkjk 14 ykx w jgh gksrhA 1- fnYyh eky ,o a lsok dj vfèkfu;e] 2017 ¼vfèkfu;e½ dks jk"Vªh; jktèkkuh {k=s fnYyh ljdkj }kjk eky ;k lsok vFkok nkus kas dh varj&jkT; vkiÆwr ij dj yxkus vkSj ,d= djus ds çkoèkku cukus ds mí's ; l s vfèkfu;fer fd;k x;k FkkA6 DELHI GAZETTE : EXTRAORDINARY PART IV] 2- th,lVh ifj"kn us viuh 55oÈ cBS d eas ifjHkk"kkvkas eas la'kkès ku ls lacafèkr fofHkUu eqíks a ij fopkj fd;k rFkk ifjHkk"kkvkas ,oa èkkjkvks a esa la'kksèku ds çHkkokas dks n'kkZus rFkk uà èkkjkvkas ds lfEeyu grs q dsæa h; eky ,o a lsok dj vfèkfu;e] 2017 ¼vfèkfu;e½ eas dqN la'kkès ku djus dh flQk+fj'k dhA dsæa h; eky ,o a lsok dj ¼la'kkès ku½ vfèkfu;e] 2025 ¼2025 dk la[;k 07½ dh jkti= vfèklwpuk dh çfr vuqyXud&I ds :i eas layXu gSA dsæa h; eky ,oa lsok dj ¼la'kkès ku½ vfèkfu;e] 2025 ds ekè;e ls dsæa ljdkj us th,lVh ifj"kn dh 21 fnlacj 2024 dks gqbZ 55 oÈ th,lVh cSBd eas dh xà flQkfj'kkas ds vkèkkj ij dsæa h; eky ,o a lsok dj] 2017 ds çkoèkkukas es a la'kkès ku fd;k gSA lhth,lVh vfèkfu;e] 2017 rFkk fnYyh eky ,oa lsok dj] 2017 ¼2017 dk 3½ ds e/; ,d:irk lqfuf'pr djus grs q] fnYyh eky ,oa lsok dj ¼nwljk la'kkès ku½ vfèkfu;e] 2025 dk s jkT; foèkkueaMy }kjk] tgka Hkh vko';d gks] jkT; fof'k"V la'kkès ku djus ds i”pkr~ vfèkfu;fer fd;k tkuk vko';d gSA 3- çLrkfor fnYyh eky ,o a lsok ¼f}rh; la'kkès ku½ dj foèk;s d] 2025 dh eq[; fo'k"s krk, a fuEukuqlkj gSa% ¼i½ fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 2 dks la'kkfsèkr djds èkkjk 9 “kCnks a ds i”pkr~ Þbl vfèkfu;e ;k ,dh—r eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 5 dh mi&èkkjk ¼3½ ;k mi&èkkjk ¼4½ ds vUrxZrß 'kCnkas dk s vUr%LFkkfir fd;k tk,xk] 01 viSzy] 2025 l s izHkkoh gksxsAa uxjikfydk ds çcèa ku 'kCnkas ds i”pkr~ fufèk 'kCn dk s vUr%LFkkfir djuk rFkk ÞLFkkuh; fufèkß vkSj Þuxjikfydk fufèkß vfHkO;fä dk s ifjHkkf"kr djus grs q Li"Vhdj.k vUr%LFkkfir djukA Þfof'k"V igpku fpàkda uÞ vfHkO;fä dk s ifjHkkf"kr djus grs q fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 2 ds [kaM 116 ds i”pkr~ [kaM ¼116d½ dks var%LFkkfir fd;k tk,xkA ¼ii½ okmpj ds ekeys eas eky dh vkiÆwr ds le; ls lacafèkr fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 12 dh mièkkjk ¼4½ dk foykis fd;k tk,xkA ¼iii½ okmpj ds ekeys eas lsok dh vkiÆwr ds le; ls lacafèkr fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 13 dh mièkkjk ¼4½ dk foykis fd;k tk,xkA ¼iv½ fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 17 dh mièkkjk ¼5½ ds [kaM ¼?k½ es a la'kkès ku djus grs q] Þla;a= ;k e'khujhß 'kCnkas dk s Þla;a= rFkk e'khujhß “kCnkas ls çfrLFkkfir fd;k tk,xk] 01 tqykÃ] 2017 ls izHkkoh gkxs asA ¼v½ fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 20 dh mi&èkkjk ¼1½ rFkk ¼2½ eas la'kkès ku] rkfd vkjlh,e ds vUrxZr vkÃth,lVh ij yxus okyh varj&jkT;h; vkiÆwr ds ekeys esa vkÃ,lMh iathdj.k dh vko';drk vkSj izR;; forj.k ds rjhds dk çkoèkku fd;k tk ld]s 01 vçSy] 2025 ls izHkkoh gkxs kA ¼vi½ fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 34 dh mièkkjk ¼2½ ds ijUrqd eas la”kk/s ku djuk] ftlesa dqN ekeykas eas izR;; ukVs tkjh djus ij vkiÆwrdrkZ dk s vkmViqV dj ns;rk es a fdlh deh dh vuqefr ugÈ nh tk,xhA ¼vii½ fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 38 eas la'kkès ku dj ÞLor%&tfur fooj.kß 'kCnkas ds LFkku ij Þfooj.kß 'kCnkas dk s çfrLFkkfir fd;k tk,xkA ¼viii½ fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 39 dh mi&èkkjk ¼1½ es a la”kk/s ku djus grs q ÞvkSj ,sl s le; ds Hkhrjß 'kCnkas ls s Þ,sl s le; ds Hkhrj rFkk ,ls h 'krks± vkSj çfrcaèkks a ds vèkhuß 'kCnkas dk s çfrLFkkfir fd;k tk,xkA[PART IV DELHI GAZETTE : EXTRAORDINARY 7 ¼ix½ fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 107 dh mi&èkkjk ¼6½ eas la'kkès ku djuk] rkfd dsoy tqekZuk rFkk dkÃs dj ugÈ ekaxus okys vkns'k ds f[kykQ vihyh; çkfèkdj.k ds le{k vihy nk;j djus ds ekeys eas tqekZuk jkf'k ds 10izfr”kr ds cjkcj vfuok;Z iwoZ&tek dk çkoèkku fd;k tk ldAs ¼x½ fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 112 dh mi&èkkjk ¼8½ eas ijarqd lfEeyu grs q] dsoy tqekZuk rFkk dkÃs dj ugÈ ekaxus okys vkns'k ds f[kykQ vihyh; U;k;kfèkdj.k ds le{k vihy nk;j djus ds ekeys eas tqekZuk jkf'k ds 10izfr”kr ds cjkcj vfuok;Z iwoZ&tek dk çkoèkku djukA ¼xi½ fnYyh eky ,o a lsok dj vfèkfu;e] 2017 eas èkkjk 122[k dk s vUr%LFkkfir djuk rkfd VªSd ,o a Vªsl ra= dk vuqikyu u djus ij tqekZuk yxk;k tk ldsA ¼ xii½ fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 148 ds i”pkr~ èkkjk 148d dk s vUr%LFkkfir djuk rkfd ifj"kn dh flQkfj'kka s ij dqN oLrqvkas gsrq VªdS ,oa Vªsl ra= çnku fd;k tk ldsA ¼ xiii½ fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh vuqlwph III ds [kMa ¼d½ ds i”pkr~ [kaM ¼dd½ dks vUr%LFkkfir djuk] ftles a Li"V fd;k x;k gS fd eta wjh ls igys ,lÃtsM@,QVhMCY;wtsM es a xkns ke eas j[ks x, eky dh vkiÆwr dk s u rks eky dh vkiÆwr vkSj u gh lsok dh vkiÆwr le>k tk,xkA ¼ xiv½ ,ls s lHkh ,df=r dj dk s okfil ugha fd;k tk,xk] tk s bl izdkj ,df=r ugha fd, tkrs] ;fn lHkh lkexzh enks a ij /kkjk 14 ykx w jgh gksrhA 4- foèks;d mi;qZä mís';kas dks çkIr djuk pkgrk gSA8 DELHI GAZETTE : EXTRAORDINARY PART IV] çLrkfor fnYyh eky ,oa lsok dj ¼f}rh; la'kk/s ku½ fo/ks;d] 2025] eas fnYyh dh lesfdr fuf/k ij fdlh Hkh çdkj dk vkorhZ vFkok vukorhZ O;; 'kkfey ugh a gSA çLrkfor fnYyh eky ,o a lsok dj ¼f}rh; la'kkès ku½ foèks;d] 2025 es a vèkhuLFk dkuwu cukus ds fy, fdlh Hkh inkfèkdkjh ds i{k es a 'kfä ds çR;k;kstu dk çkoèkku ugÈ fd;k x;k gSA[PART IV DELHI GAZETTE : EXTRAORDINARY 9 1- foèks;d ds [kaM 1 ea s laf{kIr 'kh"kZd ,oa çkjaHk dk çkoèkku gS A 2- foèks;d ds [kaM 2 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 2 dks la'kkfsèkr djds èkkjk 9 “kCnkas ds i”pkr~ Þbl vfèkfu;e ;k ,dh—r eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 5 dh mi&èkkjk ¼3½ ;k mi&èkkjk ¼4½ ds vUrxZrß 'kCnkas dk s vUr%LFkkfir fd;k tk,xk] 01 vizSy] 2025 ls izHkkoh gkxs asA uxjikfydk ds çcèa ku 'kCnkas ds i”pkr~ fufèk 'kCn dk s vUr%LFkkfir djuk rFkk ÞLFkkuh; fufèkß vkSj Þuxjikfydk fufèkß vfHkO;fä dk s ifjHkkf"kr djus grs q Li"Vhdj.k vUr%LFkkfir djukA Þfof'k"V igpku fpàkda uÞ vfHkO;fä dk s ifjHkkf"kr djus grs q fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 2 ds [kaM 116 ds i”pkr~ [kaM ¼116d½ dks var%LFkkfir fd;k tk,xkA 3- foèks;d ds [kaM 3 dk vHkh’V gS fd okmpj ds ekeys esa eky dh vkiÆwr ds le; ls lacafèkr fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 12 dh mièkkjk ¼4½ dk foykis fd;k tk,xkA 4- foèks;d ds [kaM 4 dk vHkh’V gS fd okmpj ds ekeys eas lsok dh vkiÆwr ds le; ls lacafèkr fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 13 dh mièkkjk ¼4½ dk foykis fd;k tk,xkA 5- foèks;d ds [kaM 5 dk vHkh’V gS fd fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 17 dh mièkkjk ¼5½ ds [kaM ¼?k½ eas la'kkès ku djus grs q] Þla;a= ;k e'khujhß 'kCnkas dk s Þla;a= rFkk e'khujhß “kCnkas ls çfrLFkkfir fd;k tk,xk] 01 tqykÃ] 2017 ls izHkkoh gkxs asA 6- foèks;d ds [kaM 6 dk vHkh’V gS fd fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 20 dh mi&èkkjk ¼1½ rFkk ¼2½ esa la'kkès ku] rkfd vkjlh,e ds vUrxrZ vkÃth,lVh ij yxus okyh varj&jkT;h; vkiwÆr ds ekeys esa vkÃ,lMh iathdj.k dh vko';drk vkjS izR;; forj.k ds rjhds dk çkoèkku fd;k tk lds] 01 vçSy] 2025 ls izHkkoh gkxs kA 7- foèks;d ds [kaM 7 dk vHkh’V gS fd fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 34 dh mièkkjk ¼2½ ds ijUrqd es a la”kk/s ku djuk] ftles a dqN ekeykas eas izR;; ukVs tkjh djus ij vkiÆwrdrkZ dks vkmViqV dj ns;rk eas fdlh deh dh vuqefr ugÈ nh tk,xhA 8- foèks;d ds [kaM 8 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 38 es a la'kkès ku dj ÞLor%&tfur fooj.kß 'kCnkas ds LFkku ij Þfooj.kß 'kCnkas dks çfrLFkkfir fd;k tk,xkA10 DELHI GAZETTE : EXTRAORDINARY PART IV] 9- foèks;d ds [kaM 9 dk vHkh’V gS fd fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 39 dh mi&èkkjk ¼1½ eas la”kk/s ku djus grs q ÞvkSj ,ls s le; ds Hkhrjß 'kCnks a ls s Þ,sl s le; ds Hkhrj rFkk ,ls h 'krks± vkSj çfrcaèkka s ds vèkhuß 'kCnkas dk s çfrLFkkfir fd;k tk,xkA 10- foèks;d ds [kaM 10 dk vHkh’V gS fd fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 107 dh mi&èkkjk ¼6½ es a la'kkès ku djuk] rkfd dsoy tqekZuk rFkk dksà dj ugÈ ekaxus okys vkns'k ds f[kykQ vihyh; çkfèkdj.k ds le{k vihy nk;j djus d s ekeys es a tqekZuk jkf'k ds 10izfr”kr ds cjkcj vfuok;Z iwoZ&tek dk çkoèkku fd;k tk ldsA 11- foèks;d ds [kaM 11 dk vHkh’V gS fd fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 112 dh mi&èkkjk ¼8½ eas ijarqd lfEeyu grs q] dsoy tqekZuk rFkk dkÃs dj ugÈ ekaxus okys vkns'k ds f[kykQ vihyh; U;k;kfèkdj.k ds le{k vihy nk;j djus ds ekeys es a tqekZuk jkf'k ds 10izfr”kr ds cjkcj vfuok;Z iwoZ&tek dk çkoèkku djukA 12- foèks;d ds [kaM 12 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 eas èkkjk 122[k dk s vUr%LFkkfir djuk rkfd VªdS ,oa Vªsl ra= dk vuqikyu u djus ij tqekZuk yxk;k tk ldsA 13- foèks;d dks [kaM 13 dk vHkh’V gS fd fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh èkkjk 148 ds i”pkr~ èkkjk 148d dk s vUr%LFkkfir djuk rkfd ifj"kn dh flQkfj'kka s ij dqN oLrqvkas gsrq VªSd ,o a Vªls ra= çnku fd;k tk ldsA 14- foèks;d ds [kaM 14 dk vHkh’V gS fd fnYyh eky ,o a lsok dj vfèkfu;e] 2017 dh vuqlwph III ds [kaM ¼d½ ds i”pkr~ [kaM ¼dd½ dk s vUr%LFkkfir djuk] ftles a Li"V fd;k x;k gS fd eta wjh ls igys ,lÃtsM@,QVhMCY;wtsM eas xkns ke eas j[ks x, eky dh vkiwÆr dks u rk s eky dh vkiÆwr vkSj u gh lsok dh vkiÆwr le>k tk,xkA 15- foèks;d ds [kMa 15 dk vHkh’V gS fd ,ls s lHkh ,df=r dj dks okfil ugha fd;k tk,xk] tk s bl izdkj ,df=r ugha fd, tkrs] ;fn lHkh lkexzh enks a ij /kkjk 14 ykx w jgh gksrhA ¼[PART IV DELHI GAZETTE : EXTRAORDINARY 11 DELHI LEGISTATIVE ASSEMBLE SECRETARIAT NOTIFICATION Delhi, the 7th August, 2025 F. No. 21/5/DGST(2nd A)/2025/LAS-VIII/Legn./9741.—The following is published for general Information:— THE DELHI GOODS AND SERVICES TAX (SECOND AMENDMENT) BILL, 2025 BILL NO. 05 OF 2025 (As introduced in the Legislative Assembly of the National Capital Territory of Delhi on 07 August, 2025) THE DELHI GOODS AND SERVICES TAX (AMENDMENT) BILL, 2025 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-Sixth Year of the Republic of India as follows:— 1. Short title and commencement: - (i) This Act may be called the Delhi Goods and Services (Second Amendment) Act, 2025. (ii) Section 2 to15of the Act 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 2: - In the Delhi Goods and Services Tax Act, 2017 (hereinafter referred to as Delhi Goods and Services Tax Act), in section 2, –– (i) in clause (61), after the word and figure “section 9”, the words, brackets and figures “of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017” shall be inserted with effect from the 1st day of April, 2025; (ii) in clause (69), – (a) in sub-clause (c), after the words “management of a municipal”, the word “fund” shall be inserted; (b) after sub-clause (c), the following Explanation shall be inserted, namely: –– ‘Explanation. ––For the purposes of this sub-clause— (a) “local fund” means any fund under the control or management of an authority of a local self-government established for discharging civic functions in relation to a Panchayat area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called; (b) “municipal fund” means any fund under the control or management of an authority of a local self-government established for discharging civic functions in relation to a Metropolitan area or Municipal area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called;’; (iii) after clause (116), the following clause shall be inserted, namely: – ‘(116A) “unique identification marking” means the unique identification marking referred to in clause (b) of sub-section (2) of section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;’. 3. Amendment of Section 12: In section 12 of the Delhi Goods and Services Tax Act, sub-section (4) shall be omitted.12 DELHI GAZETTE : EXTRAORDINARY PART IV] 4. Amendment of Section 13: In section 13 of the Delhi Goods and Services Tax Act, sub-section (4) shall be omitted. 5. Amendment of Section 17: In section 17 of the Delhi Goods and Services Tax Act, in sub-section (5), in clause (d), –– (i) for the words “plant or machinery”, the words “plant and machinery” shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017; (ii) the Explanation shall be numbered as Explanation 1 thereof, andafter Explanation 1 as so numbered, the following Explanation shall be inserted, namely: –– ‘Explanation 2. ––For the purposes of clause (d), it is hereby clarified that notwithstanding anything to the contrary contained in any judgment, decree or order of any court, tribunal, or other authority, any reference to “plant or machinery” shall be construed and shall always be deemed to have been construed as a reference to “plant and machinery”;’. 6. Amendment of Section 20: In section 20 of the Delhi Goods and Services Tax Act, with effect from the 1st day of April, 2025, –– (i) in sub-section (1), after the word and figure “section 9”, the words, brackets and figures “of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017” shall be inserted; (ii) in sub-section (2), after the word and figure “section 9”, the words, brackets and figures “of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017,” shall be inserted. 7. Amendment of Section 34:- In section 34 of the Delhi Goods and Services Tax Act, in sub-section (2), for the proviso, the following proviso shall be substituted, namely: –– “Provided that no reduction in output tax liability of the supplier shall be permitted, if the– (i) input tax credit as is attributable to such a credit note, if availed, has not been reversed by the recipient, where such recipient is a registered person; or (ii) incidence of tax on such supply has been passed on to any other person, in other cases.”. 8. Amendment of Section 38: In section 38 of the Delhi Goods and Services Tax Act, – (i) in sub-section (1), for the words “an auto-generated statement”, the words “a statement” shall be substituted; (ii) in sub-section (2), – (a) for the words “auto-generated statement under”, the words “statement referred in” shall be substituted; (b)in clause (a), the word “and” shall be omitted; (c) in clause (b), after the words “by the recipient,”, the word “including” shall be inserted; (d) after clause (b), the following clause shall be inserted, namely: — “(c) such other details as may be prescribed.”. 9. Amendment of Section 39-In section 39 of the Delhi Goods and Services Tax Act, in sub-section (1), for the words “and within such time”, the words “within such time, and subject to such conditions and restrictions” shall be substituted. 10. Amendment of Section 107.-. In section 107 of the Delhi Goods and Services Tax Act, in sub-section (6), for the proviso, the following proviso shall be substituted, namely: –– “Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said penalty has been paid by the appellant.”. 11. Amendment of section 112: In section 112 of the Delhi Goods and Services Tax Act, in sub-section (8), the following proviso shall be inserted, namely: ---[PART IV DELHI GAZETTE : EXTRAORDINARY 13 “Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said penalty, in addition to the amount payable under the proviso to sub-section (6) of section 107 has been paid by the appellant.”. 12. Insertion of new section 122B: After section 122A of the Delhi Goods and Services Tax Act, the following section shall be inserted, namely: — “122B. Notwithstanding anything contained in this Act, where any person referred to in clause (b) of sub-section (1) of section 148A acts in contravention of the provisions of the said section, he shall, in addition to any penalty under Chapter XV or the provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees or ten per cent. of the tax payable on such goods, whichever is higher.”. 13. Insertion of new section 148A: After section 148 of the Delhi Goods and Services Tax Act, the following section shall be inserted, namely: –– “148A. (1) The Government may, on the recommendations of the Council, by notification, specify, — (a) the goods; (b) persons or class of persons who are in possession or deal with such goods, to which the provisions of this section shall apply. (2) The Government may, in respect of the goods referred to in clause (a) of sub- section (1), ----- (a)provide a system for enabling affixation of unique identification marking and for electronic storage and access of information contained therein, through such persons, as may be prescribed; and (b)prescribe the unique identification marking for such goods, including the information to be recorded therein. (3) The persons referred to in sub-section (1), shall, – (a) affix on the said goods or packages thereof, a unique identification marking, containing such information and in such manner; (b) furnish such information and details within such time and maintain such records or documents, in such form and manner; (c) furnish details of the machinery installed in the place of business of manufacture of such goods, including the identification, capacity, duration of operation and such other details or information, within such time and in such form and manner; (d) pay such amount in relation to the system referred to in sub-section (2), as may be prescribed.”. 14. Amendment of Schedule III: In Schedule III to the Delhi Goods and Services tax Act, (i) in paragraph 8, after clause (a), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely: –– “(aa) Supply of goods warehoused in a Special Economic Zone or in a Free Trade Warehousing Zone to any person before clearance for exports or to the Domestic Tariff Area;”; (ii) in Explanation 2, after the words “For the purposes of”, the words, brackets and letter “clause (a) of” shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017; (iii) after Explanation 2, the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely: –– “Explanation3. ––For the purposes of clause (aa) of paragraph 8, the expressions “Special Economic Zone”, “Free Trade Warehousing Zone” and “Domestic Tariff Area” shall have the same meanings respectively as assigned to them in section 2 of the Special Economic Zones Act, 2005.”.14 DELHI GAZETTE : EXTRAORDINARY PART IV] 15. No Refund of tax paid or input tax credit reversed: No refund shall be made of all such tax which has been collected, but which would not have been so collected, had section 14 been in force at all material items. 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 55th meetings considered various issues regarding amendments in the definitions and recommended to make certain amendments in the Central Goods and Services Tax Act, 2017 (the Act) to provide effects of amendment in the definitions and sections and insertion of new sections. The copy of the Gazette Notification of THE CENTRAL GOODS AND SERVICE TAX (AMENDMENT) ACT, 2025 (NO. 07 OF 2025) are annexed as Annexure-I. Through The Central Goods and Service Tax (Amendment) Act, 2025 Central Government has amended the provisions of the Central Goods and Service Tax, 2017 on the basis of the recommendations made in the GST council 55th GST meeting dated 21st December 2024. In order to ensure uniformity between the CGST Act, 2017 and Delhi Goods and Services Tax, 2017 (3 of 2017), the Delhi Goods and Service Tax (Second Amendment) Act, 2025 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 (Second Amendment) Tax Bill, 2025 are stated as under: (i) To amend Section 2 of the Delhi Goods and Services Tax Act, 2017 to to insert the words “of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017” after the words section 9 with effect from 1st day of April 2025. To insert the word fund after the words management of a municipal and insert explanation to define the expression “local fund” and “municipal fund”. To insert clause (116A) after clause 116 of Section 2 of the Delhi Goods and Services Tax Act, 2017 to define the expression “unique identification marking”. (ii) To omit sub section (4) of Section 12 of the Delhi Goods and Service Tax Act, 2017 related to time of supply of goods in case of vouchers. (iii) To omit sub section (4) of Section 13 of the Delhi Goods and Service Tax Act, 2017 related to time of supply of services in case of vouchers. (iv) To amend clause (d) of sub section (5) of Section 17 of Delhi Goods and Services Tax Act, 2017 to substitute the words “plant or machinery” with the words “plant and machinery with effect from 1st day of July, 2017. (v) To amend sub-section (1) and (2) of Section 20 of the Delhi Goods and Services Tax Act, 2017 to provide for ISD registration requirement and manner of distribution of credit in case of inter-state supplies levy to IGST under RCM w.e.f. 1st April, 2025. (vi) To amend the proviso in sub section (2) of Section 34 in the Delhi Goods and Services Tax Act, 2017 wherein no reduction in output tax liability shall be permitted to the supplier upon issuance of credit notes in certain cases. (vii) To amend Section 38 of the Delhi Goods and Services Tax Act, 2017 to substitute for the words “an auto-generated statement” with the words “statement”. (viii) To amend sub-section (1) of Section 39 of the Delhi Goods and Services Tax Act, 2017 to substitute the words “and within such time” with the words “within such time and subject to such conditions and restrictions”. (ix) To amend sub-section (6) of Section 107 of the Delhi Goods and Services Tax Act, 2017, to provide for mandatory pre-deposit equal to 10% of penalty amount in case of filing of appeal before the Appellate Authority against order demanding only penalty and no tax. (x) To insert proviso to sub-section (8) of Section 112 of the Delhi Goods and Services Tax Act, 2017, to provide for mandatory pre-deposit equal to 10% of penalty amount in case of filing of appeal before the Appellate Tribunal against order demanding only penalty and no tax.[PART IV DELHI GAZETTE : EXTRAORDINARY 15 (xi) To insert Section 122B in the Delhi Goods and Services Tax Act, 2017 to provide penalty for failure to comply with track and trace mechanism. (xii) To insert Section 148A after Section 148 of the Delhi Goods and Services Tax Act, 2017 to provide for track and trace mechanism for certain goods on the recommendations of Council. (xiii) To insert clause (aa) after clause (a) of Schedule III of the Delhi Goods and Services Tax Act, 2017 clarifying that supply of goods warehoused in SEZ/FTWZ before clearance shall be treated as neither supply of goods nor supply of services. (xiv) No refund shall be made of all such tax which has been collected, but which would not have been so collected, had section 14 been in force at all material items. 4. The Bill seeks to achieve the above objectives. (REKHA GUPTA) Chief Minister/ Minister(Finance) Government of NCT of Delhi16 DELHI GAZETTE : EXTRAORDINARY PART IV] FINANCIAL MEMORANDUM The proposed Delhi Goods and Services Tax (Second Amendment) Bill, 2025 does not involve any recurring or non- recurring expenditure from the Consolidated Fund of Delhi. (REKHA GUPTA) Chief Minister/ Minister(Finance) Government of NCT of Delhi MEMORANDUM REGARDING DELEGATED LEGISLATION The proposed Delhi Goods and Services Tax (Second Amendment) Bill, 2025 does not make provision for the delegation of power in favour of any functionaries to make subordinate legislation. (REKHA GUPTA) Chief Minister/ Minister(Finance) Government of NCT of Delhi[PART IV DELHI GAZETTE : EXTRAORDINARY 17 NOTES ON CLAUSES [For DGST (Second Amendment) Bill, 2025] 1. Clause 1 of the Bill provides for short title and commencement. 2. Clause 2 of the Bill seeks to amend Section 2 of the Delhi Goods and Services Tax Act, 2017 to insert the words “of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017” after the words section 9 with effect from 1st day of April 2025. To insert the word fund after the words management of a municipal and insert explanation to define the expression “local fund” and “municipal fund”. To insert clause (116A) after clause 116 of Section 2 of the Delhi Goods and Services Tax Act, 2017 to define the expression “unique identification marking”. 3. Clause 3 of the Bill seeks to omit sub section (4) of Section 12 of the Delhi Goods and Service Tax Act, 2017 related to time of supply of goods in case of vouchers. 4. Clause 4 of the Bill seeks to omit sub section (4) of Section 13 of the Delhi Goods and Service Tax Act, 2017 related to time of supply of services in case of vouchers. 5. Clause 5 of the Bill seeks to amend clause (d) of sub section (5) of Section 17 of Delhi Goods and Services Tax Act, 2017 to substitute the words “plant or machinery” with the words “plant and machinery with effect from 1st day of July, 2017. 6. Clause 6 of the Bill seeks to amend sub-section (1) and (2) of Section 20 of the Delhi Goods and Services Tax Act, 2017 to provide for ISD registration requirement and manner of distribution of credit in case of inter-state supplies levy to IGST under RCM w.e.f. 1st April, 2025. 7. Clause 7 of the Bill seeks to amend the proviso in sub section (2) of Section 34 in the Delhi Goods and Services Tax Act, 2017 wherein no reduction in output tax liability shall be permitted to the supplier upon issuance of credit notes in certain cases. 8. Clause 8 of the Bill seeks to amend Section 38 of the Delhi Goods and Services Tax Act, 2017 to substitute for the words “an auto-generated statement” with the words “statement”. 9. Clause 9 of the Bill seeks to amend sub-section (1) of Section 39 of the Delhi Goods and Services Tax Act, 2017 to substitute the words “and within such time” with the words “within such time and subject to such conditions and restrictions”. 10. Clause 10 of the Bill seeks to amend sub-section (6) of Section 107 of the Delhi Goods and Services Tax Act, 2017, to provide for mandatory pre-deposit equal to 10% of penalty amount in case of filing of appeal before the Appellate Authority against order demanding only penalty and no tax. 11. Clause 11 of the Bill seeks to insert proviso to sub-section (8) of Section 112 of the Delhi Goods and Services Tax Act, 2017, to provide for mandatory pre-deposit equal to 10% of penalty amount in case of filing of appeal before the Appellate Tribunal against order demanding only penalty and no tax. 12. Clause 12 of the Bill seeks to insert Section 122B in the Delhi Goods and Services Tax Act, 2017 to provide penalty for failure to comply with track and trace mechanism. 13. Clause 13 of the Bill seeks to insert Section 148A in the Delhi Goods and Services Tax Act, 2017 to provide for track and trace mechanism for certain goods on the recommendations of Council.18 DELHI GAZETTE : EXTRAORDINARY PART IV] 14. Clause 14 of the Bill seeks to insert clause (aa) after clause (a) of Schedule III of the Delhi Goods and Services Tax Act, 2017 clarifying that supply of goods warehoused in SEZ/FTWZ before clearance shall be treated as neither supply of goods nor supply of services. 15. Clause 15 of the Bill seeks to No refund shall be made of all such tax which has been collected, but which would not have been so collected, had section 14 been in force at all material items. (REKHA GUPTA) Chief Minister/Minister(Finance) 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.