Date: 2022-10-17 Category: Extra Ordinary State: Union Government Country: India

Finance

Issued by Government of The National Capital Territory of Delhi · Finance Department

Research with AI Agent Chat with Document Generate Summary Translate Helpful Share Add to Project Create Task

Executive Summary & Key Takeaways

                    Okay, I will analyze the provided policy text and generate the requested informative report, focusing on identifying it as an amendment and detailing the specific changes introduced.

**Report: Analysis of Delhi Goods and Services Tax (DGST) Rules Amendments, 2022**

**1. Executive Summary:**

This report analyzes amendments to the Delhi Goods and Services Tax (DGST) Rules, 2017, as published in the Delhi Gazette on October 17, 2022. The core purpose of these amendments is to refine and clarify various aspects of the DGST framework, including registration suspension revocation, input tax credit (ITC) mechanisms, tax payment procedures, refund processes, and reporting requirements. Key changes involve modifications to rules concerning calculation of interest on delayed tax payments, re-crediting of erroneous refunds, invoice issuance, and streamlining of refund claim processes, particularly for electricity exports. These changes aim to improve compliance, ease of doing business, and efficiency in GST administration.

**2. Introduction:**

This report provides an overview and analysis of the amendments to the Delhi Goods and Services Tax (DGST) Rules, 2017, based on the official notification published by the Government of the National Capital Territory of Delhi on October 17, 2022. The purpose of this report is to inform stakeholders about the specific changes introduced by these amendments and their potential impact.

**3. Policy Overview:**

*   This document pertains to amendments of the Delhi Goods and Services Tax Rules, 2017.
*   **Core Objective(s):** Based on the text, the core objectives appear to be:
    *   To streamline and clarify procedures related to GST compliance.
    *   To address specific issues and loopholes identified in the existing DGST Rules.
    *   To facilitate ease of doing business for taxpayers in Delhi.
    *   To bring the rules in alignment with updated practices and technological advancements (e.g., UPI payments).

**4. Background and Rationale:**

The amendments likely stem from the need to address practical challenges encountered in the implementation of the DGST Rules, 2017. The modifications to rules related to ITC, refunds, and invoice issuance suggest that the original rules may have been unclear or insufficient in certain areas, leading to ambiguities, errors, or inefficiencies. The addition of provisions for UPI payments indicates an effort to incorporate modern payment methods into the GST system. These changes aims to simplify the rules and make them more fit for purpose.

**5. Key Provisions / Changes:**

The following are the key changes introduced by the amendment, based on the provided text:

*   **Rule 21A (Registration Suspension):** An additional proviso is inserted to clarify that suspension of registration due to contravention of certain provisions under Section 29(2) is deemed revoked upon furnishing all pending returns, provided the registration hasn't already been cancelled by the proper officer.
    *   **Effect:** Simplifies the process of revoking registration suspensions and expedites the return to compliance.

*   **Rule 43 (ITC Reversal):** Adds clause (d) to Explanation 1 regarding the value of supply of Duty Credit Scrips.
     *   **Effect:** Clarifies the treatment of duty credit scrips in the context of ITC reversal calculations, providing certainty for businesses dealing with such instruments.

*   **Rule 46 (Invoice Issuance):** Adds clause (s), mandating a declaration in invoices when they are not issued in the manner specified under Rule 48(4) by taxpayers exceeding a certain aggregate turnover.
    *   **Effect:** Provides a specific declaration format for taxpayers not required to issue e-invoices, improving clarity and compliance.

*   **Rule 86 (Erroneous Refund):** Subrule 4B is inserted, stating that if a registered person deposits the amount of erroneous refund via FORM GST DRC-03, an equivalent amount will be re-credited to the electronic credit ledger by the proper officer via FORM GST PMT-03A.
    *   **Effect:** Establishes a mechanism for re-crediting erroneously refunded amounts, streamlining the correction process.

*   **Rule 87 (Payment Methods):** Adds Unified Payment Interface (UPI) and Immediate Payment Service (IMPS) as payment options. Subrule 14 allows registered person to transfer tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for state tax or integrated tax of a distinct person.
    *   **Effect:** Provides taxpayers with additional and convenient payment options, promotes digital payments, and provides clarity and flexibility for fund transfers between related entities.

*   **Rule 88B (Interest on Delayed Payment):** Inserts a new rule specifying the method of calculating interest on delayed tax payments. This includes scenarios where returns are filed late and when ITC is wrongly availed and utilized.
    *   **Effect:** Clarifies the methodology for calculating interest on delayed tax payments, providing greater transparency and reducing disputes.

*   **Rule 89 (Refunds):** Explanation added to Subrule 1 to define "specified officer" for SEZ purposes. In Subrule 2, it is stated that the refund of account of export of goods is other than electricity. Clause (ba) is added containing the number and date of export invoices.
    *   **Effect:** Provides clarity regarding the authority responsible for refunds in SEZ contexts and streamlines the refund process for electricity exports by requiring specific documentation.

*   **Rule 95A (Omission):** Rule 95A is omitted with effect from July 1, 2019.

*   **Rule 96 (Refund of Integrated Tax):** Subrule 5 is omitted, and subrules 5A, 5B and 5C are inserted, relating to the process when refunds are withheld.
    *   **Effect:** Addresses specific scenarios where refund claims are withheld, ensuring that the process complies with legal requirements and reduces unnecessary delays.

*   **FORM GSTR-3B, GSTR-9, GSTR-9C:** Amendments are made to the forms, primarily related to reporting requirements for supplies made through e-commerce operators and adjustments for financial year 2021-22.

*   **FORM GST PMT-03A:** Form GST PMT-03A is added to order for re-credit of the amount to electronic credit ledger.

*   **FORM GST PMT-09:** Rule 87(14) is inserted stating that registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for state tax or integrated tax of a distinct person.

*   **FORM GST RFD-01:** In Statement 3, under the heading Shipping billBill of export, the column FOB value 9A is added.

*   **FORM GST RFD-10:** FORM GST RFD-10 is omitted with effect from the 1st day of July, 2019.

**6. Target Audience and Stakeholders:**

Based on the text, the directly affected stakeholders include:

*   Taxpayers registered under the DGST Act, particularly those:
    *   Exceeding a certain aggregate turnover and issuing invoices not in compliance with Rule 48(4).
    *   Claiming refunds, especially related to electricity exports.
    *   Dealing with erroneous refunds and requiring re-crediting of amounts.
    *   Operating within Special Economic Zones (SEZs).
    *   Making supplies through e-commerce operators.
    *   Transferring any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for state tax or integrated tax of a distinct person.
*   E-commerce operators
*   Tax Professionals and Consultants advising businesses on GST compliance.
*   Government agencies and officers responsible for administering and enforcing the DGST Act.

**7. Implementation Aspects (Inferred):**

*   **Responsible agency/bodies:** The notification is issued by the Finance (Expenditure I) Department of the Government of the National Capital Territory of Delhi. The "proper officer" is responsible for various actions like re-crediting erroneous refunds. Commissioner or an officer authorized by the Commissioner is essential before grant of refund, in order to safeguard the interest of revenue.
*   **Timelines:** The amendments came into force on July 5, 2022, unless otherwise specified.
*   **Procedures:**
    *   The re-crediting of erroneous refunds requires the use of FORM GST PMT-03A.
    *   Refund claims that are withheld are to be transmitted electronically through the common portal in a system-generated FORM GST RFD-01.
    *   Declaration to be added to invoices issued by taxpayers not required to issue e-invoices under rule 48(4)
    *   Registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for state tax or integrated tax of a distinct person.

**8. Expected Outcomes / Impact of Changes:**

The likely intended outcomes of these amendments are:

*   **Enhanced Clarity and Compliance:** Providing clearer rules and procedures to reduce errors and disputes.
*   **Improved Efficiency:** Streamlining processes for refunds, payments, and registration suspensions.
*   **Ease of Doing Business:** Offering taxpayers greater flexibility and convenience in GST compliance.
*   **Greater Transparency:** Calculation of interest on delayed tax payments, providing greater transparency and reducing disputes.

**9. Conclusion:**

The amendments to the DGST Rules, 2017, represent a significant effort to refine and improve the GST framework in Delhi. The changes address various practical challenges and aim to enhance clarity, efficiency, and ease of compliance for taxpayers. By streamlining procedures related to refunds, payments, and ITC, these amendments are expected to contribute to a more effective and user-friendly GST system.
                

Key Entities Referenced

DELHI: Place. Delhi, India. Delhi Goods and Services Tax Act, 2017: Important entity. Act mentioned in the notification. Delhi Goods and Services Tax Rules, 2017: Important entity. Rules mentioned in the notification. Delhi Goods and Services Tax Amendment Rules, 2022: Important entity. Rules mentioned in the notification. National Capital Territory of Delhi: Place. Union Territory in India. Council: Organisation. The council on whose recommendations the Lieutenant Governor of National Capital Territory of Delhi makes the rules FORM GST DRC03: Important entity. Form mentioned in the notification. FORM GST PMT03A: Important entity. Form mentioned in the notification. Unified Payment Interface: Important entity. Payment Interface mentioned in the notification. Immediate Payment Services: Important entity. Payment service mentioned in the notification. FORM GST PMT09: Important entity. Form mentioned in the notification. Special Economic Zone Rules, 2006: Important entity. Rules mentioned in the notification. Shipping Bill: Important entity. Bill mentioned in the notification. Bill of Export Forms Regulations, 2017: Important entity. Regulations mentioned in the notification. FORM GSTR3B: Important entity. Form mentioned in the notification. FORM GSTR1: Important entity. Form mentioned in the notification. FORM GST RFD01: Important entity. Form mentioned in the notification. Customs Act, 1962: Important entity. Act mentioned in the notification. Integrated Goods and Services TaxUnion Territory Goods and Services TaxState Goods and Services Tax Acts: Important entity. Tax Acts mentioned in the notification. FORM GSTR9: Important entity. Form mentioned in the notification. FORM GSTR9C: Important entity. Form mentioned in the notification. FORM GST PMT06: Important entity. Form mentioned in the notification. FORM GST PMT07: Important entity. Form mentioned in the notification. FORM GST RFD10 B: Important entity. Form mentioned in the notification. Ravinder Kumar: Important entity. Dy. Secy. I Finance Central Electricity Regulatory Commission Indian Electricity Grid Code Regulations, 2010: Important entity. Regulations mentioned in the notification.

Official Source Record View Original Source →

See Full Document Text

                रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एxलxx.G-अID.H-1x8xx1 02022-239730
SG-DLxx-ExG-1ID8E1x0x2x0 22-239730
असाधारण
EXTRAORDINARY
प्राजधकार स े प्रकाजित
PUBLISHED BY AUTHORITY
स.ं 460] दिल्ली, सोमवार, अक्त बू र 17, 2022/आज‍व न 25, 1944 [रा.रा.रा.क्ष.ेदि. स.ं 296
No. 460] DELHI, MONDAY, OCTOBER 17, 2022/ASVINA 25, 1944 [N. C. T. D. No.296
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
I
fnYyh] 17 vDrcw j] 2022
I I .—jk’Vªh; jkt/kkuh {ks= fnYyh ds
mijkT;iky] ifj"kn~ dh flQkfj'kks a ij] fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 164
}kjk çn~Ùk 'kfä;kas dk ç;ksx djrs gq,] fnYyh eky ,oa lsokdj fu;e] 2017 dk vkSj la'kks/ku djus ds fy,
fuEufyf[kr fu;e cukrs gSa] vFkkZr~ %&
- & ¼1½ bu fu;ekas dk laf{kIr uke fnYyh eky vkSj lsokdj ¼la'kk/s ku½ fu;e]
2022 gSA
¼2½ bu fu;ekas es a tSlk vU;Fkk micaf/kr gS] mlds flok;] ;s fu;e 5 tqykbZ] 2022 ls izHkkoh gksxa s A
2- fnYyh eky vkSj lsokdj fu;e] 2017 ¼ftUgs a blesa blds i'pkr~ mä fu;e dgk x;k gS½ esa] fu;e 21d es]a
mifu;e ¼4½ ds ijra qd ds i'pkr~ fuEufyf[kr ijra qd var%LFkkfir fd;k tk,xk] vFkkZr~ %&
7017 DG/2022 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
^^ijra q ;g vkSj fd tgk a jftLVªhdj.k] /kkjk 29 dh mi/kkjk ¼2½ ds [kaM ¼[k½ ;k [kMa ¼x½ esa vra foZ"V mica/kks a ds
mYya?ku ds fy, mifu;e ¼2d½ ds v/khu fuyafcr fd;k x;k gS vkSj jftLVªhdj.k] fu;e 22 ds v/khu leqfpr
vf/kdkjh }kjk igys ls gh jí ugha fd;k x;k gS] ogk a jftLVªhdj.k dk fuyca u lHkh yafcr foojf.k;ksa ds çLrqr
fd, tkus ij okil fy;k x;k le>k tk,xk(^^(
3- mä fu;e esa] fu;e 43 ds Li"Vhdj.k 1 esa] [kMa ¼x½ ds i'pkr~ fuEufyf[kr [kaM vra %LFkkfir fd;k tk,xk]
vFkkZr~ %&
^^¼?k½ fnYyh ds jkti= vlk/kkj.k ds Hkkx&IV es a la-Qk-03¼48½@foÙk¼jktLo&I½@2017&18@Mh,l&VI@751]
rkjh[k 24 ucaoj] 2017 }kjk çdkf'kr jk’Vªh; jkt/kkuh {k=s fnYyh ds foÙk foHkkx ¼jktLo&I½ dh vf/klwpuk la-
35@2017 jkT; dj ¼nj½ es a fofufnZ"V 'kqYd çR;; ikorh i= ds çnk; dk ewY; (**(
4- mä~ fu;e esa] fu;e 46 esa] [kMa ¼n½ ds i'pkr~ fuEufyf[kr [kMa vra %LFkkfir fd;k tk,xk] vFkkZr~ %&
¼/k½ uhps nh xbZ ,d ?kks"k.kk fd] mu lHkh ekeykas esa] tgka ,ls s djnkrk] ftldk 2017&18 ls vkxs fdlh iwoZorhZ
foÙkh; o"kZ esa] fu;e 48 ds mi fu;e ¼4½ ds v/khu ;Fkk&vf/klwfpr lexz vkorZ ls vf/kd lexz vkorZ gS] ds
}kjk fu;e 48 ds mä mifu;e ¼4½ ds v/khu bl çdkj fofufnZ"V jhfr ls fHkUu jhfr esa chtd tkjh fd;k x;k
gS] ogka fu;e 48 ds mä mifu;e ¼4½ ds v/khu fofufnZ"V jhfr es a chtd tkjh fd;k tkuk vko';d ugh a gSA
^^eSa@ge ,rí~okjk ?kks"k.kk djrk gwa@djr s gSa] fd ;|fi 2017&18 ls fdlh Hkh iwoZorhZ foÙkh; o"kZ es a gekjk dqy
dkjksckj fu;e 48 ds mi&fu;e ¼4½ ds rgr vf/klwfpr dqy dkjksckj ls vf/kd gS] fQj Hkh ges a mä mifu;e ds
çko/kkuks a ds vuqlkj chtd rS;kj dju s dh vko';drk ugh a gSA^^(
5- mä fu;e esa] fu;e 86 es]a mifu;e ¼4d½ ds i'pkRk~] fuEufyf[kr mifu;e vra %LFkkfir fd;k tk,xk]
vFkkZr~ %&
^^¼4[k½ tgka jftLVªh—r O;fä] mldks]
¼d½ vf/kfu;e dh /kkjk 54 dh mi/kkjk ¼3½ ds v/khu( ;k
¼[k½ fu;e 96 ds mifu;e ¼3½ ds v/khu] fu;e 96 ds mifu;e ¼10½ ds mYya?ku es]a xyrh ls eatwj dh xbZ
çfrnk; dh jde dks] ç#i th,lVh Mhvkjlh&03 ds ek/;e ls Loçjs .kk ls ;k crk, tku s ij C;kt vkSj 'kkfLr
lfgr] tgka dgh a ykxw gks] bySDVªkfud udn [kkrs ls fodfyr djds tek djrk gS] ogka jftLVªh—r O;fä }kjk
tek dh xbZ] xyrh ls eatwj çfrnk; dh jde ds lerqY; jde] leqfpr vf/kdkjh }kjk ç:Ik th,lVh
ih,eVh&03, esa fd, x, vkn's k }kjk bySDVªkfud çR;; [kkrs eas iqu% tek dj tk,xh(^^
6- mä~ fu;e esa] fu;e 87 esa]
¼d½ mi&fu;e ¼3½ es]a [kaM ¼i½ ds i'pkr~ fuEufyf[kr [kaM var%LFkkfir fd, tk,axs] vFkkZRk %&
^^¼id½ fdlh cSad ls ,dh—r lank; vra jki`"B ¼;wihvkbZ½ (
¼i[k½ fdlh cSad ls rRdky lank; lsok ¼vkbZ,eih,l½(^^(
¼[k½ mi&fu;e ¼5½ es]a ^^okLrfod le; fuiVku^^ 'kCnksa ds i'pkr~ ^^;k rRdky lank; lsok^^ 'kCn var%LFkkfir
fd, tk,axs(
¼x½ mi&fu;e ¼13½ ds i'pkr~ fuEufyf[kr mifu;e vra %LFkkfir fd;k tk,xk] vFkkZr~ %&
^^¼14½ dkbs Z jftLVªh—r O;fä] lkekU; iksVZy ij vf/kfu;e ds v/khu bySDVªkfud udn [kkr s es a miyC/k dj dh
fdlh jde] C;kt] 'kkfLr] Qhl ;k fdlh vU; jde dks ç:Ik th,lVh ih,eVh&09 esa] /kkjk 25 dh mi/kkjk ¼4½
;k mi/kkjk ¼5½] tSlh fLFkfr gks] esa ;FkkfofufnZ"V lqfHkUu O;fä ds jkT; dj ;k ,dh—r dj ds fy, bySDVªkfud
udn [kkr s es a vra fjr dj ldsxk ijra q ,slk dksbZ vra j.k rc vuqKkr ugha fd;k tk,xk tc mä~ jftLVªh—r
O;fä viu s bySDVªkfud nkf;Ro jftLVj eas dkbs Z vlanÙk nkf;Ro j[krk gS(^^
7- mä fu;e esa] fu;e 88d ds i'pkRk~] 1 tqykbZ] 2017 ls fuEufyf[kr fu;e var%LFkkfir fd;k x;k le>k
tk,xk] vFkkZr~ %&[PART IV DELHI GAZETTE : EXTRAORDINARY 3
¼1½ ;fn] tgka ,d dj vof/k ds nkSjku
fd, x, çnk;] jftLVªh—r O;fä }kjk mä vof/k ds fy, fooj.kh esa ?kkfs"kr fd, tkr s gSa] vkSj mä fooj.kh /kkjk
39 ds mica/kks a ds vuqlkj ns; rkjh[k ds i'pkr~ çLrqr dh tkrh gS] flok; ogka ds tgk a ,ls h fooj.kh mä vof/k
ds lac/a k eas /kkjk 73 ;k /kkjk 74 ds v/khu fdlh dk;Zokgh ds çkjaHk ds i'pkr~ çLrqr dh tkrh gS] ogka ,sls
çnk;kas ds lac/a k es a lans; dj ij C;kt dh lax.kuk] /kkjk 50 dh mi/kkjk ¼1½ ds v/khu ;Fkkvf/klwfpr nj ij]
mä fooj.kh Qkby djus esa n;s rkjh[k ds i'pkr~ foyac dh vof/k ds fy,] dj ds ,ls s vkx ij dh tk,xh
ftldk lank; bySDVªkfud udn [kkr s ls fodfyr djds fd;k tkrk gSA
¼2½ vU; lHkh ekeyks a esa] tgk a /kkjk 50 dh mi/kkjk ¼1½ ds vuqlkj C;kt lans; gS] ogka rkjh[k ls vkjaHk gksus okyh
vof/k ds fy, ftldks ,ls k dj lank; fd, tkus ds fy, n;s Fkk ls ,ls s djlank; dh rkjh[k rd] dj dh ml
jde ij] tks vlanRr jgrh gS] dh tk,xh A
¼3½ ml n”kk esa] tgka xyrh ls fy, x, vkSj mi;ksx fd, x, buiqV dj izR;; dh jde ij C;kt] /kkjk 50 dh
mi/kkjk ¼3½ ds vuqlkj lans; gS] ogka C;kt dh lax.kuk] ,ls s xyrh ls fy, x, vkSj mi;ksx fd, x, buiqV dj
izR;; dh jde ij buiqV dj izR;; ds mi;ksx dh rkjh[k ls vkjHa k gkds j ,ls s izR;; ds mRdze.k ;k dj ds
lank; dh rkjh[k rd dh vof/k ds fy,] /kkjk 50 dh mDr mi/kkjk ¼3½ ds v/khu ;Fkkvf/klwfpr nj ij] dh
tk,xhA
Li’Vhdj.k& bl mifu;e ds iz;kts ukas ds fy,]&
¼1½ xyrh ls fy, x, buiqV dj izR;; ds ckj s es a ;g le>k tk,xk fd mldk mi;ksx ml le; dj fy;k
x;k gS tc bySDVªkfud izR;; [kkrs es a vfr”ks’k xyrh ls fy, x, buiqV dj izR;; dh jde ls de vkrk gS
vkSj buiqV dj izR;; ds ,sls mi;ksx dk ifjek.k og jde gksxh ftruk bySDVªkfud izR;; [kkr s es a vfr”k’sk
xyrh ls fy, x, buiqV dj izR;; dh jde ls de vkrk gSA
¼2½ ,ls s buiqV dj izR;; ds mi;ksx dh rkjh[k %&
¼d½ og rkjh[k ekuh tk,xh ftldks /kkjk 39 ds v/khu izLrqr fd, tku s ds fy, fooj.k n;s gS ;k mDr fooj.kh
ds Qkby fd, tku s dh okLrfod rkjh[k] tks Hkh igy s gks] ;fn bySDVªkfud izR;; [kkr s esa vfr”k’sk mDr fooj.kh
ds ek/;e ls dj ds lank; ds dkj.k] xyrh ls fy, x, buiqV dj izR;; dh jde ls de gksrk gS( ;k
¼[k½ lHkh vU; ekeyks a esa] bySDVªkfud izR;; [kkr s esa fodyu dh og rkjh[k ekuh tk,xh tc bySDVªkfud izR;;
[kkr s e sa vfr”ks’k xyrh ls ykHk mBk, x, buiqV dj izR;; dh jde ls de gksrk gS(^^(
8- mDr fu;e esa] fu;e 89 es]a &
¼d½ mifu;e ¼1½ es]a pkSFk s ijarqd ds i”pkr~] fuEufyf[kr Li’Vhdj.k var%LFkkfir fd;k tk,xk] vFkkZr~ %&
bu mifu;e ds ç;kts ukas ds fy,] fofufnZ"V vf/kdkjh ls fo'k"sk vkfFkZd tkus fu;e 2006 ds fu;e 2
ds v/khu ;FkkifjHkkf"kr dksbZ ^^fofufnZ"V vf/kdkjh ;k dksbZ ^^çkf/k—r vf/kdkjh vfHkçsr gS A^(
¼[k½ mifu;e ¼2½ es]a&
¼i½ [kaM ¼[k½ esa] **eky ds fu;kZr** 'kCnkas ds i'pkr~ **fo|qr ls fHkUu]^^ 'kCn vra %LFkkfir fd, tk,axs]
¼ii½ [kaM ¼[k½ ds i'pkr~ fuEufyf[kr [kMa var%LFkkfir fd;k tk,xk] vFkkZr~ %&
^^¼[kd½ ml n'kk esa] tgka çfrnk; fo|qr ds fu;kZr ds dkj.k gksrk gS] ogk]a fu;kZr chtdksa dh la[;k vkSj
rkjh[k vra foZ"V dju s okyk fooj.k] fu;kZfrr ÅtkZ ds C;kSj]s djkj ds vuqlkj fo|qr ds fu;kZr ds fy, çfr;wfuV
VSfjQ ds lkFk dsæa h; fo|qr fofu;ked vk;ksx ¼Hkkjrh; fo|qr fxzM dksM½ fofu;e] 2010 ds fofu;e 2 ds
mifofu;e 1 ds [kMa ¼<<<½ ds v/khu {ks=h; mtkZ ys[kk ¼vkjbZ,½ ds Hkkx ds #i es a {ks=h; fo|qr lfefr
lfpoky; }kjk tkjh mRiknu la;a=ks a }kjk fu;kZfrr fo|qr ds fy, vuqlwfpr ÅtkZ ds fooj.k dh çfr rFkk
fu;kZfrr ÅtkZ ds C;kSjs çfr ;wfuV VSfjQ dk mYys[k dju s okys djkj dh çfr(^^(
¼x½ mifu;e ¼4½ esa] fuEufyf[kr Li"Vhdj.k var%LFkkfir fd;k tk,xk] vFkkZr~ %&4 DELHI GAZETTE : EXTRAORDINARY PART IV]
^^Li"Vhdj.k-& bl mifu;e ds ç;kstuks a ds fy,] Hkkjr ls ckgj fu;kZr fd, x, eky dk ewY; fuEufyf[kr ds
:i esa ekuk tk,xkA
¼i½ iksr ifjogu i= vkSj fu;kZr i= ¼ç#i½ fofu;e 2017 ds vuqlkj] ;FkkfLFkfr] ikrs ifjogu i= ;k fu;kZr i=
ç:i es a ?kksf"kr Ýh vu ckMs Z ewY;( ;k
¼ii½ dj chtd ;k çnk; i= es a ?kksf"kr ewY;] bues a ls tk s Hkh de gks-^^(
¼?k½ mi&fu;e ¼5½ esa] ^^,ls s O;qrØfer nj ds eky vkSj lsokvks a ds çnk; ij lans; dj^^ 'kCnks a ds LFkku ij **¿,sl s
O;qrØfer nj ds eky vkSj lsokvks a ds çnk; ij lan;s dj X ¼'kq) vkbZVhlh » buiqVkas vkSj buiqV lsokvkas ij
fy, x, vkbZVhlh½À]^^ dks"Bd] 'kCn o v{kj çfrLFkkfir fd; s tk,axs(
9- mä~ fu;e] fu;e 95d dk 1 tqykbZ] 2019 ls yksi fd;k x;k le>k tk,xk(
10- mä fu;e esa] 1 tqykbZ 2017 ls] fu;e 96 es]a&
¼d½ mi&fu;e ¼1½ es]a [kaM ¼[k½ ds LFkku ij] fuEufyf[kr [kMa çfrLFkkfir fd;k x;k le>k tk,xk] vFkkZr~ %&
^^¼[k½ vkons d u s ç:i th,lVhvkj&3[k es a fof/kekU; fooj.kh çLrqr dh gS% ijra q ;fn ikrs ifjogu i= eky ds
fu;kZrdrkZ }kjk çLrqr vkadM+ s vkSj ç:Ik th,lVhvkj&1 es a tkod çnk;kas ds fooj.k es a çLrqr vkda M+kas ds chp
dksbZ vra j gS] rc] Hkkjr ls ckgj fu;kZr fd, x, eky ij lanr ,dh—r dj ds çfrnk; ds fy, ,ls s vkosnu dks
ml rkjh[k dks Qkby fd;k gqvk le>k tk,xk tc mä ikrs ifjogu i= dh ckcr ,ls k vra j fu;kZrdrkZ }kjk
Bhd dj fn;k tkrk gS(^^(
¼[k½ mifu;e ¼4½ es]a
¼i½ [kaM ¼[k½ esa] ^^1962^^ vda kas ds LFkku ij] ^^1962 ;k^^ vad vkSj 'kCn çfrLFkkfir
fd; s x, le>s tk,axs(
¼ii½ [kaM ¼[k½ ds i'pkRk~ fuEufyf[kr [kMa var%LFkkfir fd;k x;k le>k tk,xk] vFkkZr~ %&
^^¼x½ ckMs Z es a vk;qä ;k cksMZ }kjk çkf/k—r vf/kdkjh dh] MkVk fo'y"sk.k vkSj tksf[ke iSjkehVjkas ds vk/kkj ij] ;g
jk; gS fd fu;kZrdrkZ ds çR;; i= dk lR;kiu] ftlesa fu;kZrdrkZ }kjk vkbZVhlh dk fy;k tkuk Hkh gS] jktLo
ds fgr dk s lqjf{kr j[kus ds fy, çfrnk; dh eatwjh ls iwoZ vko';d le>k tkrk gS-^^(
¼x½ mi&fu;e ¼5½ dk ykis fd;k x;k le>k tk,xk A
¼?k½ mi&fu;e ¼5½ ds i'pkRk] fuEufyf[kr mifu;e var%LFkkfir fd, x, le>s tk,xa s] vFkkZr~ %& ^^¼5d½ tgka
çfrnk; mifu;e ¼4½ ds [kMa ¼d½ ;k [kaM ¼x½ ds mica/kksa ds vuqlkj jkds k x;k gS] ogka ,slk nkok ç.kkyh l`ftr
ç:i th,lVh vkj,QMh&01 es a lkekU; ikVs Zy ds ek/;e ls bySDVªkfud #i ls] ;FkkfLFkfr] dsaæh; dj] jkT; dj
;k la?k jkT;{ks= dj ds leqfpr vf/kdkjh dk s ikjsf"kr fd;k tk,xk vkSj ,ls s ikjs"k.k dh lwpuk lkekU; iksVZy ds
ek/;e ls bySDVªkfud :i ls fu;kZrdrkZ dk s Hkh Hksth tk,xh vkSj fdlh vU; fu;e esa vra foZ"V rRçfrdwy ckr ds
gksrs gq, Hkh mä ç.kkyh l`ftr ç:Ik ,ls s ekeyks a es a çfrnk; ds fy, vkons u le>k tk,xk vkSj ,ls s ikjs"k.k dh
rkjh[k dk s Qkby fd;k x;k le>k tk,xk A
¼5[k½ tgk a çfrnk; mi/kkjk ¼4½ ds [kMa ¼[k½ ds mica/kkas ds vuqlkj jksdk x;k gS vkSj lhek'kqYd dk leqfpr
vf/kdkjh ,ls k dksbZ vkns'k ikfjr djrk gS fd eky] lhek'kqYd vf/kfu;e 1962 ¼1962 dk 52½ ds mica/kks a dk
mYya?ku djr s gq, fu;kZr fd;k x;k gS ogka ,ls k nkok ç.kkyh l`ftr ç#i th,lVh vkj,QMh&01 es a lkekU;
ikVs Zy ds ek/;e ls bySDVªkfud #i ls] ;FkkfLFkfr] dsaæh; dj] jkT; dj ;k la?k jkT;{ks= dj ds leqfpr
vf/kdkjh dks ikjsf"kr fd;k tk,xk vkSj ,sls ikj"sk.k dh lwpuk lkekU; iksVZy ds ek/;e ls bySDVªkfud :i ls
fu;kZrdrkZ dks Hkh Hksth tk,xh vkSj fdlh vU; fu;e esa vra foZ"V rRçfrdwy ckr ds gksr s gq, Hkh mä ç.kkyh
l`ftr ç:Ik ,ls s ekeykas es a çfrnk; ds fy, vkosnu le>k tk,xk vkSj ,ls s ikjs"k.k dh rkjh[k dks Qkby fd;k
x;k le>k tk,xk A
¼5x½ mifu;e ¼5d½ vkSj mifu;e ¼5[k½ ds vuqlkj lkekU; iksVZy ds ek/;e ls bySDVªkfud :i ls ikjsf"kr ç#i
th,lVh vkj,QMh&01 es a çfrnk; ds fy, vkons u ij fu;e 89 ds mica/kkas ds vuqlkj dkjZokbZ dh tk,xh(^^([PART IV DELHI GAZETTE : EXTRAORDINARY 5
¼M-½ mifu;e ¼6½ vkSj mifu;e ¼7½ dk ykis fd;k x;k le>k tk,xk(
11- mä~ fu;e es]a ç#i th,lVhvkj&3[k esa]
¼d½ iSjk 3-1 ds 'kh"kZ es a ^^foi;Z; çHkkjkas ds çfrnk;h** 'kCnkas ds i'pkr~] **muls fHkUu tks 3-1-1 ds vra xZr vkrs gSa]**
dks"Bd] 'kCn vkSj vda vra %LFkkfir fd, tk,axs(
¼[k½ iSjk 3-1 ds i'pkRk] fuEufyf[kr iSjk var%LFkkfir fd;k tk,xk] vFkkZRk% &
*3-1-1 fnYyh eky vkSj lsok dj vf/kfu;e 2017 dh /kkjk 9 dh mi/kkjk ¼5½ vkSj ,dh—r eky vkSj
lsokdj@la?k jkT;{ks= eky vkSj lsokdj@jkT; eky vkSj lsokdj vf/kfu;ekas esa rRLFkkuh mica/kksa ds v/khu
vf/klwfpr çnk;kas ds C;kSjsA
çnk;kas dh ç—fr dqy djk/ks; ,dh—r dj dsæa h; dj jkT;@la?k midj
ewY; jkT; {k=s dj
1 2 3 4 5 6
¼1½ ,ls s djk/ks; çnk; ftu ij
/kkjk 9 dh mi/kkjk ¼5½ ds v/khu
bySDVªkfud okf.kT; çpkyd dj
dk lank; djrk gS ¼bySDVªkfud
okf.kT; çpkyd }kjk çLrqr
fd;k tk,½
¼ii½ bySDVªkfud okf.kT; ek/;e ls
çpkyd jftLVªh—r O;fä }kjk
fd, x, djk/ks; çnk; ftu ij
/kkjk 9 dh mi/kkjk ¼5½ ds v/khu
bySDVªkfud okf.kT; çpkyd dks
dj dk lank; djus dh
vko';drk gSa ¼bySDVªkfud
okf.kT; çpkyd ds ek/;e ls
çnk; djus okys jftLVªh—r
O;fä }kjk çLrqr fd;k tk,½
¼x½ iSjk 3-2 es]a 'kh"kZd esa] ^^3-1¼d½^^ 'kCnks]a vadksa] dk"sBdks a vkSj v{kj ds i'pkr] fuEufyf[kr 'kCn] vda vkSj v{kj
i dks vra %LFkkfir fd;k tk,xk (
¼?k½ iSjk 4 ds v/khu lkj.kh es]a LrHa k ¼1½ eas] &
¼i½ en ¼vk½ esa] mi&en ¼1½ ds lkeus çfof"V;ksa ds LFkku ij] fuEufyf[kr çfof"V;k a çfrLFkkfir dh tk,axh]
vFkkZr~% &
*lhth,lVh fu;e ds fu;e 38] 42 vkSj 43 vkSj /kkjk 17 dh mi&/kkjk ¼5½ ds vuqlkj
¼ii½ en ¼bZ½ es]a &
¼d½ 'kh"kZd ds LFkku ij fuEufyf[kr 'kh"kZd j[kk tk,xk] vFkkZr~%&
¼[k½ mi&en ¼1½ ds lkeu s çfof"V;ksa ds LFkku ij] fuEufyf[kr çfof"V;k a çfrLFkkfir dh tk,axh] vFkkZr~%&
**iqu% çkIr fd;k x;k vkbZVhlh ftls igys dh dj vof/k es a lkj.kh 4¼vk½¼2½ ds v/khu okil dj fn;k x;k Fkk^^(
¼x½ mi&en ¼2½ ds lkeu s çfof"V;kas ds LFkku ij] fuEufyf[kr çfof"V;k a çfrLFkkfir dh tk,axh] vFkkZr~%&
^^/kkjk 16 ¼4½ ds v/khu vik= vkbZVhlh vkSj ihvks,l mica/kksa ds dkj.k çfrcaf/kr vkbZVhlh^^(
¼³½ vuqns'k 'kh"kZd ds v/khu] iSjk 3 ds i'pkr fuEufyf[kr iSjk dks var%LFkkfir fd;k tk,xk] vFkkZr~%6 DELHI GAZETTE : EXTRAORDINARY PART IV]
^^¼4½ ,d byDs Vªfud okf.kT; çpkyd ¼bZlhvks½] ftl vkifwrZ ij bZlhvk s dk s fnYYh eky vkSj lsok dj vf/kfu;e]
2017 dh /kkjk 9 dh mi&/kkjk ¼5½ ds v/khu dj dk Hkqxrku djus dh vko';drk gS dks Åij 3-1 ¼d½ es a
lfEefyr ugha djxs k vkSj Åij 3-1-1 ¼i½ esa ,ls h vkiwfrZ dks fjiksVZ djsxkA
¼5½ byDs Vªfud okf.kT; çpkyd ¼bZlhvk½s ds ek/;e ls vkiwfrZ dju s okyk ,d jftLVªh—r O;fä] ftu vkiwfrZ;ks a
ij fnYyh eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 9 dh mi&/kkjk ¼5½ ds v/khu bZlhvk s dks dj dk Hkqxrku
dju s dh vko';drk gS dks mijksä 3-1 ¼d½ esa lfEefyr ugha djsxk vkSj mijksä 3-1-1¼ii½ esa ,ls h vkifwrZ dks
fjiksVZ djsxkA^^(
12- mä fu;e esa] ç:i th,lVhvkj&9 es a 'kh"kZd vuqns'k ds v/khu]&
¼d½ iSjk 4 es]a
¼v½ ^^;k foÙkh; o"kZ 2020&21** 'kCn] v{kj vkSj vad ds i'pkr] ^^;k foÙkh; o"kZ 2021&22^^ 'kCn] v{kj vkSj vda
dks var%LFkkfir fd;k tk,xk(
¼vk½ lkj.kh ds nwljs LrHa k es]a&
¼i½ Øe la[;kad 5?k] 5³ vkSj 5p ds lkeus] var esa fuEufyf[kr çfof"V;ka var%LFkkfir dh tk,axh] vFkkZr~% &
^^foÙkh; o"kZ 2021&22 ds fy, jftLVªh—r O;fä dks i`Fkd :i ls xSj&th,lVh çnk; ¼5p½ fjikVs Z djuh
gksxh vkSj mlds ikl viuh vkiwfrZ dks i`Fkd :i ls NwVçkIr vkSj 'kUw ; jVs sM fjiksVZ dju s ;k dsoy iafä ^^NwV
çkIr ^^ es a bu nks NwVçkIr vkSj 'kUw ; jsVsM 'kh"kksZa ds fy, lesfdr tkudkjh dh vkiwfrZ fjikVs Z dju s dk fodYi
gksxkA(
¼ii½ Øe la[;kad 5t] 5>] 5¥ vkSj 5V ds lkeus] **2019&20 vkSj 2020&21^^ vda vkSj 'kCn ds LFkku ij Øe'k%
^^2019&20] 2020&21 vkSj 2021&22^^ vda vkSj 'kCn dks j[kk tk,xk(
¼[k½ iSjk 5 es]a lkj.kh esa] nwlj s LrHa k esa]&
¼v½ Øe la[;kda 6[k] 6x] 6?k vkSj 6³ ds lkeus] ^^foÙkh; o"kZ 2019&20 vkSj 2020&21^^ v{kjkas vkSj vadksa ds
LFkku ij] ^^foÙkh; o"kZ 2019&20] 2020&21 vkSj 2021&22^^v{kj] vkda M+s vkSj 'kCn Øe'k% j[kk tk,xk(
¼vk½ Øe la[;kad 7d] 7[k] 7x] 7?k] 7³] 7p] 7N vkSj 7t ds lkeus ^^2019&20 vkSj 2020&21^^ vda vkSj 'kCn
ds LFkku ij ^^2019&20] 2020&21 vkSj 2021&22^^ vda vkSj 'kCn dk s j[kk tk,xk(
¼x½ iSjk 7 esa]&
¼v½ ^^vçSy] 2021 ls flracj] 2021^^ 'kCnksa vkSj vda ks a ds i'pkr] fuEufyf[kr vra %LFkkfir fd;k tk,xk] vFkkZr~%&
^^foÙkh; o"kZ 2021&22 ds fy,] Hkkx 5 iwoZorhZ foÙkh; o"kZ ds laO;ogkjks ftudks vçSy] 2022 ls flracj] 2022 ds
chp ç:i th,lVhvkj&3[k es a lanr fd;k x;k gS] fd fof'kf"V;ks a ls fey dj cuk gSA^^(
¼vk½ lkj.kh es]a nlw j s LrHa k es]a&
¼i½ Øe la[;k 10 vkSj 11 ds lkeus] vra es a fuEufyf[kr çfof"V;ka vra %LFkkfir dh tk,axh vFkkZr~%&
^^foÙkh; o"kZ 2021&22 ds fy,] iwoZorhZ foÙkh; o"kZ dh fooj.kh es a igy s ls ?kksf"kr fdlh Hkh vkiwfrZ es a ifjo/kZu ;k
la'kks/ku ds C;kSjs] fdarq ,ls s la'kks/ku vçSy] 2022 flrca j] 2022 ds ç:i th,lVhvkj&1 dh lkj.kh 9d] lkj.kh
9[k vkSj lkj.kh 9x esa çLrqr fd, x, Fks] ;gka ?kksf"kr fd;k tk,xkA^^
¼ii½ Øe la[;k 12 ds lkeu]s&
¼1½ ^^flrca j 2021 ds eghukas ds fy, Qkby dh xbZ fooj.kh es a çR;kxfer dj fn;k x;k Fkk] ;gk a ?kksf"kr fd;k
tk,xkA ç:i th,lVhvkj&3[k dh lkj.kh 4¼[k½ bu C;kSSjks a dks Hkju s ds fy, mi;kxs dh tk ldsxhA^^ 'kCnksa]
v{kjks]a vda ks a vkSj dk"sBdkas ds i'pkr~] fuEufyf[kr çfof"V;k a vra %LFkkfir dh tk,xh] vFkkZr~ %&
^^foÙkh; o"kZ 2021&22 ds fy,] vkbZVhlh ds çR;kxe dk dqy ewY; tks iwoZorhZ foÙkh; o"kZ es a fy;k x;k Fkk] fdUrq
vçSy 2022 ls flrca j 2022 ds eghuksa ds fy, Qkby dh xbZ fooj.kh esa çR;kxfer dj fn;k x;k Fkk] ;gka[PART IV DELHI GAZETTE : EXTRAORDINARY 7
?kksf"kr fd;k tk,xkA ç:i th,lVhvkj&3[k dh lkj.kh 4¼[k½ bu C;kSjksa dks Hkjus ds fy, mi;ksx dh tk
ldsxhA^^%
¼2½ ^^2019&20 vkSj 2020&21^^ vda vkSj 'kCn ds LFkku ij ^^2019&20] 2020&21 vkSj 2021&22^^ vda vkSj 'kCn
çfrLFkkfir fd;s tk,axs(
¼3½ Øe la[;k 13 ds lkeu]s&
¼1½ ^^foÙkh; o"kZ 2021&22 es a iqu% nkok fd;k x;k] ,slh iqu% nkok dh xbZ vkbZVhlh ds fooj.k foÙkh; o"kZ
2021&22 ds fy, okf"kZd fooj.kh esa çLrqr fd, tk,axsA^^ 'kCnkas] vda ksa vkSj v{kjkas ds i'pkr~] fuEufyf[kr
çfof"V;ka var%LFkkfir dh tk,xh] vFkkZr~ %&
^^foÙkh; o"kZ 2021&22 ds fy,] iwoZorhZ foÙkh; o"kZ esa çkIr eky vkSj lsokvkas ds fy, vkbZVhlh ds C;kSjs] fdUrq
ftuds fy, vkbZVhlh vçSy 2022 ls flracj 2022 ds eghuks a ds fy, Qkby dh xbZ fooj.kh es a fy;k x;k
Fkk] ;gk¡ ?kksf"kr fd, tk,axsA ç:i th,lVhvkj&3[k dh lkj.kh 4 ¼d½ dk bu C;kjs ks a dks Hkju s ds fy,
mi;ksx fd;k tk ldsxkA rFkkfi] dksbZ vkbZVhlh ftldk çR;kxe /kkjk 16 dh mi&/kkjk ¼2½ ds nlw j s ijra qd ds
vuqlkj foÙkh; o"kZ 2021&22 es a fd;k x;k Fkk fdUrq ftls foÙkh; o"kZ 2022&23 esa iqu% nkok fd;k x;k] ,slh
iqu% nkok dh xbZ vkbZVhlh ds fooj.k foÙkh; o"kZ 2022&23 ds fy, okf"kZd fooj.kh eas çLrqr fd, tk,axsA^^(
¼2½ ^^2019&20 vkSj 2020&21^^ vda vkSj 'kCn ds LFkku ij ^^2019&20] 2020&21 vkSj 2021&22^^ vda vkSj 'kCn
çfrLFkkfir fd;s tk,axs (
¼?k½ iSjk 8 esa] lkj.kh eas] nwljs LraHk esa] &
¼v½ Øe la[;k
¼I½ 15d] 15[k] 15x vkSj 15?k]
¼II½ 15³] 15p vkSj 15N]
ds lkeus] &
^^2019&20 vkSj 2020&21^^ vad vkSj 'kCn ds LFkku ij] tgka dgha Hkh os vkr s gSa] ^^2019&20] 2020&21 vkSj
2021&22^^ v{kj] vda vkSj 'kCn dks Øe'k% çfrLFkkfir fd;k tk,xkA**(
¼vk½ Øe la[;k 16d] 16[k vkSj 16x ds lkeu s ^^2019&20 vkSj 2020&21 vda vkSj 'kCn ds LFkku ij]
^^2019&20] 2020&21 vkSj 2021&22 vad vkSj 'kCn dk s çfrLFkkfir fd;k tk,xkA
¼b½ Øe la[;kad 17 vkSj 18 ds lkeus]
¼I½ ^^ftudk okf"kZd vkorZ 5-00 djkMs + #i, ls vf/kd gSA^^ 'kCnksa] v{kjkas vkSj vadksa ds i'pkr ^^foÙkh; o"kZ
2021&22 ls] iwoZorhZ o"kZ es a 5-00 djkMs + #i, ls vf/kd okf"kZd vkorZ okys djnkrkvkas ds fy, Ng vda ksa ds Lrj
vkSj iwoZorhZ o"kZ es a 5-00 djksM+ #i, rd okf"kZd vkorZ oky s djnkrkvks a ds fy, lHkh ch 2 ch vkiwfrZ ds fy, pkj
vda ksa ds Lrj ij ,p,l,u dksM dh fjiksVZ djuk vfuok;Z gksxk^^ 'kCn] v{kj vkSj vad var%LFkkfir fd;s tk,axs]
¼II½ vra es a fuEufyf[kr iSjk vra %LFkkfir fd;k tk,xk] vFkkZr~% &
^^foÙkh; o"kZ 2021&22 ds fy, jftLVªh—r O;fä ds ikl lkj.kh 18 u Hkjus dk fodYi gksxkA^^(
13- mä fu;e es a 'kh"kZ vuqns'k ds v/khu ç:i th,lVhvkj&9x eas]&
¼d½ iSjk 4 es]a lkj.kh esa] nlw j s LrHa k esa] ^^2019&20 vkSj 2020&21^^ vda vkSj 'kCn ds LFkku ij] tgka Hkh o s vkrs
gSa] ^^2019&20] 2020&21 vkSj 2021&22 vad vkSj 'kCn çfrLFkkfir fd, tk,axs]
¼[k½ iSjk 6 es]a lkj.kh esa] nwlj s LrHa k esa] Øe la[;k 14 ds lkeus] ^^2019&20 vkSj 2020&21^^ vda vkSj 'kCn ds
LFkku ij] ^^2019&20] 2020&21 vkSj 2021&22 vad vkSj 'kCn çfrLFkkfir fd;s tk,axs(8 DELHI GAZETTE : EXTRAORDINARY PART IV]
14- mä fu;e esa] ç:i th,lVh ih,eVh&03 ds i'pkr] fuEufyf[kr ç:i var%LFkkfir fd;k tk,xk] vFkkZr~%&
[ ]
rkjh[k%
lanHkZ la[;k%
1- th,lVh,u&
2- uke ¼fof/kd½ &
3- O;kikj dk uke] ;fn dksbZ gks
4- irk &
5- [kkrk ftlds fodyu ls çfof"V nkok çfrnk; ds fy, fd;k x;k Fkk & udn @ çR;; [kkrk
6- fodyu çfof"V la- vkSj rkjh[k &
7- Hkqxrku lanHkZ la[;k ¼Mhvkjlh 03½%--------------------- rkjh[k--------------------
8- Hkqxrku dk fooj.k%&
Hkqxrku dk dkj.k ¼vç;qä vkbZVhlh ds xyr çfrnk; ;k vkbZth,lVh ds xyr
çfrnk; dh jkf'k ds fy, tek½
çfrnk; eatwjh vkns'k dk fooj.k 1- f'kfiax fcy@fu;kZr fcy la[;k vkSj rkjh[k
2- eky ds fu;kZr ij Hkqxrku dh xbZ vkbZth,lVh dh jkf'k
3- NwV@fj;k;rh nj vf/klwpuk dk fooj.k
vknkuks a dh [kjhn
4- Loh—r çfrnk; dh jkf'k
5- cSad [kkrs eas /kuokilh tek dju s dh rkjh[k
¼;k½
1- çfrnk; dh Js.kh vkSj çfrnk; dh lqlaxr vof/k
2- th,lVh vkj,QMh& 01@01, ,vkj,u vkSj rkjh[k &
3- th,lVh vkj,QMh&06 vkn's k la[;k vkSj rkjh[k
4- nkok dh xbZ çfrnk; dh jkf'k
5- Loh—r çfrnk; dh jkf'k
10- iqu% ØsfMV dju s ds vkns'k dh la[;k vkSj rkjh[k] ;fn dkbs Z
11- ØsfMV jkf'k &
Ø-la- vf/kfu;e ¼dsæa h; dj@jkT; dj@ la?k ØsfMV dh jkf'k ¼#-½
jkT; {k=s dj@ ,dh—r dj@de½ dj C;kt naM- 'kqYd vU; dqy
1- 2- 3- 4- 5- 6- 7- 8-
gLrk{kj
uke
vf/kdkjh dk inuke
fVIi.k% ^dsæa h; dj dk vFkZ dsæa h; eky vkSj lsok dj gS( ^jkT; dj^ dk vFkZ jkT; eky vkSj lsok dj gS(
^la?kjkT;{k=s dj^ dk vFkZ la?kjkT;{ks= eky vkSj lsok dj gS( ^,dh—r dj^ dk vFkZ gS ,dh—r eky vkSj lsok
dj vkSj midj dk vFkZ gS eky vkSj lsok dj ¼jkT;kas dks çfrdj½^^(
15- mä fu;ekas esa] ç:i th,lVh ih,eVh&06 es]a&
¼d½ lank; dk <ax ¼lqlaxr Hkkx lfØ; gksxk tc fof'k"V :i esa p;u fd;k tk,½ 'kh"kZd ds v/khu]
□ bZ&lank; ¼;g bZ&lank; ds lHkh <ax lfEefyr gksxk tSls lhlh@Mhlh vkSj uVs cSafdaxA djnkrk blesa ,d
dk p;u djs a A½
ls çkjaHk gksus oky s vkSj ^^fVIi.k% lank; djr s le; O;fä }kjk lanÙk çHkkjksa ds fy, i`Fkd :i ls gksA]^^ ls vra
gksus okys Hkkx ds LFkku ij çfrLFkkfir fd;k tk,xk] vFkkZr~%&[PART IV DELHI GAZETTE : EXTRAORDINARY 9
^^bZ&lna k; ¼bles a bZ&lank; ds □ vfrjds iVy ¼vksVhlh½ □ vkbZ,eih,l
lHkh <ax lfEefyr gkasxs tSls
cSad ¼tgka
lhlh@Mhlh] usV cSafdax vkSj
udn ;k
;wihvkbZ A djnkrk bles a ,d
fy[kr fu{ksi
dk p;u djs a A½
fd;s
tkuds s fy,
çLrkfor gSa
fy[kr ds C;kSjs
□ uxn □ pSd □ ekax Mªk¶V
□ ,ubZ,QVh@vkjVhth,l
ç"sk.k cSad
ykHkkFkhZ dk uke th,lVh
ykHkkFkhZ ys[kk la[;k ¼lhihvkbZ,u½A < lhihvkbZ,u >
ykHkkFkhZ ds cSad dk uke Hkkjrh; fjtoZ cSad
ykHkkFkhZ ds cSad dk Hkkjrh; foÙkh; ç.kkyh dkMs vkjchvkbZ dk vkbZ,Q,llh
¼vkbZ,Q,llh½
jde
cSad çHkkj] ;fn dksbZ gk]s lank; djrs le; O;fä }kjk cSad dks i`Fkd :i ls lanÙk fd, tk,axsA
□ vkbZ,eih,l
izs’k.k cSad
ykHkkFkhZ dk uke th,lVh
ykHkkFkhZ ys[kk la[;k ¼lhihvkbZ,u½ < lhihvkbZ,u>
ykHkkFkhZ ds cSad dk uke < p;fur çkf/k—r cSad>
ykHkkFkhZ ds cSad dk Hkkjrh; foÙkh; ç.kkyh dkMs < p;fur çkf/k—r cSad dk vkbZ,Q,llh>
¼vkbZ,Q,llh½
jde
cSad çHkkj] ;fn dksbZ gk]s lank; djrs le; O;fä }kjk cSad dks i`Fkd :i ls lanÙk fd, tk,axsA**(
¼[k½ lanÙk pkyku lwpuk 'kh"kZd ds v/khu lkj.kh es a ^^lanHkZ cSad la- ¼chvkj,u½@;wVhvkj** 'kCnkas] v{kjks a vkSj
dks"Bdksa ds LFkku ij **lanHkZ cSad la- ¼chvkj,u½@;wVhvkj@vkjvkj,u^^ 'kCn] v{kj vkSj dks"Bd çfrLFkkfir fd;k
tk,xk(
16- mä fu;ekas esa] ç:i th,lVhih,eVh&07 es]a lkj.kh es]a
¼d½ Øe la[;kad 6 ds lkeus rhljs LrHa k esa
**,ubZ,QVh@vkjVhth,l□**
ds LFkku ij fuEufyf[kr var%LFkkfir fd;k tk,xk] vFkkZr~%&
^,ubZ,QVh@vkjVhth,l □ vkbZ,eih,l □**
¼[k½ Øe la[;kad 10 ds i'pkr~ fuEufyf[kr Øe la[;kad vkSj çfof"V;k a vra %LFkkfir dh tk,axh] vFkkZr~%&
^^10d iqu% çkI; lanHkZ la[;kad ¼vkj vkj ,u½& vkbZ
,e ih,l A^^10 DELHI GAZETTE : EXTRAORDINARY PART IV]
17- mä fu;ekas esa] ç:i th,lVhih,eVh&09 es]a &
¼d½ ^^ [fu;e 87 ¼13½ n[s ksa]^^ dks"Bdksa] 'kCnks a vkSj vda ks a ds LFkku ij [fu;e 87 ¼13½ ns[kas vkSj fu;e 87 ¼14½
n[s k]as ^^ dks"Bd] 'kCn] vda var%LFkkfir fd, tk,axs (
¼[k½ lkj.kh esa] Øe la[;kda 4 ds i'pkr~ fuEufyf[kr Øe la[;kad vkSj çfof"V;k a vra %LFkkfir dh tk,axh]
vFkkZr~%&
^^4d mlh ih,,u ij vra fjrh dk th,lVhvkbZ,u**(
¼x½ vuqns'k 'kh"kZd ds v/khu] iSjk 5 ds i'pkr~ fuEufyf[kr iSjk var%LFkkfir fd;k tk,xk] vFkkZr~%&
^^¼6½ lhth,lVh@vkbZth,lVh 'kh"kZ ds v/khu udn [kkrk es a miyC/k jde] ;fn vko';drk gks] mlh iSu ij
jftLVªh—r fdlh vU; djnkrk dks lhth,lVh@vkbZth,lVh 'kh"kZ ds v/khu vra fjr dh tk ldrh gSA
¼7½ ;fn varjd ds bySDVªkfud nkf;Ro jftLVj es a vlanÙk ns;rk fo|eku gS rk s jde dks vra fjr dju s dh
vuqefr gksxh A^^(
18- mä fu;ekas esa] ç:i th,lVh&vkbZ,QMh&01 esa]&
¼d½ dFku 3 es]a lkj.kh esa] ynku fcy @fu;kZr dk fcy 'kh"kZd ds v/khu] LrHa k 9 ds i'pkr~ fuEufyf[kr LrHa k
vra %LFkkfir fd;k tk,xk] vFkkZr~%&
^^,Qvksch eYw ;
9d**(
¼x½ dFku&3d ds i'pkr~] fuEufyf[kr dFku var%LFkkfir fd;k tk,xk] vFkkZr~%&
[ ]
çfrnk; dk çdkj dj ds lank; ds fcuk fo|qr dk fu;kZr ¼lafpr vkbZVhlh½
Ø- chtd@nLrkost ds vkjbZ, C;kSjs çfr fu;kZfrr #- esa
la- C;kSjs VSfjQ bdkbZ fu;kZfrr
#- esa ¼oxZ la- fo|qr
nLrk la- rk fu;kZfrr l`ftr vof/k lanHkZ rkjh[k fu;kZfrr bdkbZ 5 vkSj dj
ots dk jh ÅtkZ dsna z la- ÅtkZ ¼djkj 10 es a ls ewY;
izdkj [k ¼bdkb;k½a vuqlwph ds fuEurj½ ¼11X12½
¼bdkb;ka vuqlkj½
1 2 3 4 5 6 7 8 9 10 11 12 13
19- mä fu;ekas esa] ç:i th,lVhvkj,QMh&10 [k] 1 tqykbZ] 2019 ds fnu ls ykis fd;k x;k le>k tk,xkA
ewy fu;e fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV es a vf/klwpuk l- 3@2017& jkT; dj] rkjh[k 22 twu]
2017 es a çdkf'kr la[;kda la-Qk-03¼10½@foÙk¼ jktLo&I½@2017&18@Mh,l&VI@342] rkjh[k 22 twu] 2017
}kjk çdkf'kr fd, x, Fks vkSj vf/klwpuk la- 40@2021&jkT; dj] rkjh[k 9 twu] 2022] la[;kda la-Qk-
03¼5½@foÙk¼O;;&I½@2022&23@Mh,l&I@488] rkjh[k 9 twu] 2022] }kjk vafre ckj la'kksf/kr fd, x, FksA
jk"Vªh; jkt/kkuh {k=s fnYyh ds mijkT;iky
ds vkns'k ls rFkk muds uke ij]
jfoUæ dqekj] mi lfpo&I ¼foÙk½[PART IV DELHI GAZETTE : EXTRAORDINARY 11
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 17th October, 2022
No. 14/2022-State Tax
F. No. 3 (26)/Fin.(Exp-I)/2022-23/DS-I/838.—In exercise of the powers conferred by section 164 of the
Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Lieutenant Governor of National Capital Territory of Delhi
on the recommendations of the Council, hereby makes the following rules further to amend the Delhi Goods and
Services Tax Rules, 2017, namely: —
1. Short title and commencement. -(1) These rules may be called the Delhi Goods and Services Tax (Amendment)
Rules, 2022.
(2) Save as otherwise provided in these rules, they shall come into force w.e.f. 5th July, 2022.
2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 21A, in sub-rule
(4), after the proviso, the following proviso shall be inserted, namely:-
―Provided further that where the registration has been suspended under sub-rule (2A) for contravention of the
provisions contained in clause (b) or clause (c) of sub-section (2) of section 29 and the registration has not already
been cancelled by the proper officer under rule 22, the suspension of registration shall be deemed to be revoked upon
furnishing of all the pending returns.‖;
3. In the said rules, in Explanation 1 to rule 43, after clause (c), the following clause shall be inserted, namely: –
―(d) the value of supply of Duty Credit Scrips specified in the notification of the Government of the National Capital
Territory of Delhi, in the Department of Finance (Revenue-I), No. 35/2017-State Tax (Rate), dated the 24th November,
2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3(48)/Fin(Rev-I)/2017-18/DS-VI/751,
dated the 24th November, 2017‖;
4. In the said rules, in rule 46, after clause (r), the following clause shall be inserted, namely:-
‗(s) a declaration as below, that invoice is not required to be issued in the manner specified under sub-rule (4) of rule
48, in all cases where an invoice is issued, other than in the manner so specified under the said sub-rule (4) of rule 48,
by the taxpayer having aggregate turnover in any preceding financial year from 2017-18 onwards more than the
aggregate turnover as notified under the said sub-rule (4) of rule 48-
―I/We hereby declare that though our aggregate turnover in any preceding financial year from 2017-18 onwards is
more than the aggregate turnover notified under sub-rule (4) of rule 48, we are not required to prepare an invoice in
terms of the provisions of the said sub-rule.‖:‘;
5. In the said rules, in rule 86, after sub-rule (4A), the following sub-rule shall be inserted, namely: -
―(4B) Where a registered person deposits the amount of erroneous refund sanctioned to him, –
(a) under sub-section (3) of section 54 of the Act, or
(b) under sub-rule (3) of rule 96, in contravention of sub-rule (10) of rule 96,along with interest and penalty, wherever
applicable, through FORM GST DRC-03, by debiting the electronic cash ledger, on his own or on being pointed out,
an amount equivalent to the amount of erroneous refund deposited by the registered person shall be re-credited to the
electronic credit ledger by the proper officer by an order made in FORM GST PMT-03A.‖;
6. In the said rules, in rule 87, –
(a) in sub-rule (3), after clause (i), the following clauses shall be inserted, namely: -
―(ia) Unified Payment Interface (UPI) from any bank;
(ib) Immediate Payment Services (IMPS) from any bank;‖;
(b) in sub-rule (5), after the words ―Real Time Gross Settlement‖, the words ―or Immediate Payment Service‖ shall be
inserted;
(c) after sub-rule (13), the following sub-rule shall be inserted, namely: -
―(14) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other
amount available in the electronic cash ledger under the Act to the electronic cash ledger for state tax or integrated tax
of a distinct person as specified in sub-section (4) or, as the case may be, sub-section (5) of section 25, in FORM
GST PMT-09:12 DELHI GAZETTE : EXTRAORDINARY PART IV]
Provided that no such transfer shall be allowed if the said registered person has any unpaid liability in his electronic
liability register.‖;
7. In the said rules, with effect from the 1st July, 2017, after rule 88A, the following rule shall be deemed to have been
inserted, namely: -
―88B. Manner of calculating interest on delayed payment of tax.-(1) In case, where the supplies made during a tax
period are declared by the registered person in the return for the said period and the said return is furnished after the
due date in accordance with provisions of section 39, except where such return is furnished after commencement of
any proceedings under section 73 or section 74 in respect of the said period, the interest on tax payable in respect of
such supplies shall be calculated on the portion of tax which is paid by debiting the electronic cash ledger, for the
period of delay in filing the said return beyond the due date, at such rate as may be notified under sub-section (1) of
section 50.
(2) In all other cases, where interest is payable in accordance with sub section (1) of section 50, the interest shall be
calculated on the amount of tax which remains unpaid, for the period starting from the date on which such tax was due
to be paid till the date such tax is paid, at such rate as may be notified under sub-section (1) of section 50.
(3) In case, where interest is payable on the amount of input tax credit wrongly availed and utilised in accordance with
sub-section (3) of section 50, the interest shall be calculated on the amount of input tax credit wrongly availed and
utilised, for the period starting from the date of utilisation of such wrongly availed input tax credit till the date of
reversal of such credit or payment of tax in respect of such amount, at such rate as may be notified under said sub-
section (3) of section 50.
Explanation. —For the purposes of this sub-rule, —
(1) input tax credit wrongly availed shall be construed to have been utilised, when the balance in the electronic credit
ledger falls below the amount of input tax credit wrongly availed, and the extent of such utilisation of input tax credit
shall be the amount by which the balance in the electronic credit ledger falls below the amount of input tax credit
wrongly availed.
(2) the date of utilisation of such input tax credit shall be taken to be, —
(a) the date, on which the return is due to be furnished under section 39 or the actual date of filing of the said return,
whichever is earlier, if the balance in the electronic credit ledger falls below the amount of input tax credit wrongly
availed, on account of payment of tax through the said return; or
(b) the date of debit in the electronic credit ledger when the balance in the electronic credit ledger falls below the
amount of input tax credit wrongly availed, in all other cases.‖;
8. In the said rules, in rule 89, –
(a) in sub-rule (1), after the fourth proviso, the following Explanation shall be inserted, namely: -
‘Explanation. — For the purposes of this sub-rule, ―specified officer‖ means a ―specified officer‖ or an ―authorised
officer‖ as defined under rule 2 of the Special Economic Zone Rules, 2006.‘;
(b) in sub-rule (2), –
(i) in clause (b), after the words ―on account of export of goods‖, the words ―,other than electricity‖ shall be inserted;
(ii) after clause (b), the following clause shall be inserted, namely: -
―(ba) a statement containing the number and date of the export invoices, details of energy exported, tariff per unit for
export of electricity as per agreement, along with the copy of statement of scheduled energy for exported electricity by
Generation Plants issued by the Regional Power Committee Secretariat as a part of the Regional Energy Account
(REA) under clause (nnn) of subregulation 1 of Regulation 2 of the Central Electricity Regulatory Commission
(Indian Electricity Grid Code) Regulations, 2010 (Delhi Electricity Regulatory Commission) and the copy of
agreement detailing the tariff per unit, in case where refund is on account of export of electricity;‖;
(c) in sub-rule (4), the following Explanation shall be inserted, namely: -
―Explanation. – For the purposes of this sub-rule, the value of goods exported out of India shall be taken as –
(i) the Free on Board (FOB) value declared in the Shipping Bill or Bill of Export form, as the case may be, as per the
Shipping Bill and Bill of Export (Forms) Regulations, 2017; or
(ii) the value declared in tax invoice or bill of supply,
whichever is less.‖;[PART IV DELHI GAZETTE : EXTRAORDINARY 13
(d) in sub-rule (5), for the words ―tax payable on such inverted rated supply of goods and services‖, the brackets,
words and letters ―{tax payable on such inverted rated supply of goods and services X (Net ITC ITC availed on
inputs and input services)}.‖ Shall be substituted;
9. In the said rules, rule 95A shall be deemed to have been omitted with effect from the 1st July, 2019;
10. In the said rules, with effect from the 1st day of July, 2017, in rule 96, –
(a) in sub-rule (1), for clause (b), the following clause shall be deemed to have been substituted, namely: -
―(b) the applicant has furnished a valid return in FORM GSTR-3B:
Provided that if there is any mismatch between the data furnished by the exporter of goods in Shipping Bill and those
furnished in statement of outward supplies in FORM GSTR-1, such application for refund of integrated tax paid on
the goods exported out of India shall be deemed to have been filed on such date when such mismatch in respect of the
said shipping bill is rectified by the exporter;‖;
(b) in sub-rule (4),
(i) in clause (b), for the figures ―1962‖ the figures and word ―1962; or‖ shall be deemed to have been substituted;
(ii) after clause (b), the following clause shall be deemed to have been inserted, namely: -
―(c) the Commissioner or an officer authorised by the Commissioner, on the basis of data analysis and risk
parameters, is of the opinion that verification of credentials of the exporter, including the availment of ITC by the
exporter, is considered essential before grant of refund, in order to safeguard the interest of revenue.‖;
(c) sub-rule (5) shall be deemed to have been omitted;
(d) after sub-rule (5), the following sub-rules shall be deemed to have been inserted, namely: -
―(5A)Where refund is withheld in accordance with the provisions of clause (a) or clause (c) of sub-rule (4), such claim
shall be transmitted to the proper officer of Central tax, State tax or Union territory tax, as the case may be,
electronically through the common portal in a system generated FORM GST RFD-01 and the intimation of such
transmission shall also be sent to the exporter electronically through the common portal, and notwithstanding anything
to the contrary contained in any other rule, the said system generated form shall be deemed to be the application for
refund in such cases and shall be deemed to have been filed on the date of such transmission.
(5B) Where refund is withheld in accordance with the provisions of clause (b) of sub-rule (4) and the proper officer of
the Customs passes an order that the goods have been exported in violation of the provisions of the Customs Act, 1962
(52 of 1962), then, such claim shall be transmitted to the proper officer of Central tax, State tax or Union territory tax,
as the case may be, electronically through the common portal in a system generated FORM GST RFD-01 and the
intimation of such transmission shall also be sent to the exporter electronically through the common portal, and
notwithstanding anything to the contrary contained in any other rule, the said system generated form shall be deemed
to be the application for refund in such cases and shall be deemed to have been filed on the date of such transmission.
(5C) The application for refund in FORM GST RFD-01 transmitted electronically through the common portal in
terms of sub-rules (5A) and (5B) shall be dealt in accordance with the provisions of rule 89.‖;
(e) sub-rule (6) and sub-rule (7) shall be deemed to have been omitted;
11. In the said rules, in FORM GSTR-3B, -
(a) in paragraph 3.1, in the heading, after the words ―liable to reverse charge‖, the brackets, words and figures ―(other
than those covered in 3.1.1)‖ shall be inserted;
(b) after paragraph 3.1, the following paragraph shall be inserted, namely: -
―3.1.1 Details of supplies notified under sub-section (5) of section 9 of the Delhi Goods and Services Tax Act,
2017 and corresponding provisions in Integrated Goods and Services Tax/Union Territory Goods and Services
Tax/State Goods and Services Tax Acts.
Nature of Supplies Total Integrated Central State/UT Cess
Taxable Tax Tax Tax
value
1 2 3 4 5 6
(i) Taxable supplies on which electronic
commerce operator pays tax under sub-section
(5) of section 9
[to be furnished by the electronic commerce
operator]14 DELHI GAZETTE : EXTRAORDINARY PART IV]
(ii) Taxable supplies made by the registered
person through electronic commerce operator,
on
which electronic commerce operator is required
to pay tax under sub-section (5) of section 9
[to be furnished by the registered person
making
supplies through electronic commerce
Operator].‖;
(c) in paragraph 3.2, in the heading, after the words, figures, brackets and letter supplies shown in 3.1(a)‖, the word,
figures, brackets and letter ―and 3.1.1(i)‖ shall be inserted;
(d) in the table, under paragraph 4, in column (1), -
(i) in item (B), for the entries against sub-item (1), the following entries shall be substituted, namely:-
―As per rules 38, 42 and 43 of DGST Rules and sub-section (5) of section 17‖;
(ii) in item (D), -
(A) for the heading, the following heading shall be substituted, namely: -
―Other Details‖;
(B) for the entries against sub-item (1), the following entries shall be substituted, namely:-
―ITC reclaimed which was reversed under Table 4(B)(2) in earlier tax period‖;
(C) for the entries against sub-item (2), the following entries shall be substituted, namely:-
―Ineligible ITC under section 16(4) and ITC restricted due to PoS provisions‖;
(e) Under the heading the Instructions, after paragraph 3, following paragraphs shall be inserted, namely: -
―(4) An Electronic Commerce Operator (ECO) shall not include in 3.1(a) above, the supplies on which the ECO is
required to pay tax under sub-section (5) of section 9 of the Delhi Goods and Services Tax Act, 2017 and shall report
such supplies in 3.1.1(i) above.
(5) A registered person making supplies through an Electronic Commerce Operator (ECO) shall not include in 3.1(a)
above, the supplies on which the ECO is required to pay tax under sub-section (5) of section 9 of the Delhi Goods and
Services Tax Act, 2017 and shall report such supplies in 3.1.1(ii) above.‖;
12. In the said rules, in FORM GSTR-9, under the heading Instructions, -
(a) in paragraph 4, -
(A) after the word, letters and figures ―or FY 2020-21‖, the word, letters and figures ―or FY 2021-22‖ shall be
inserted;
(B) in the Table, in second column, -
(I) against serial numbers 5D, 5E and 5F, the following entries shall be inserted at the end, namely: –
―For FY 2021-22, the registered person shall report Non-GST supply (5F) separately and shall have an option to either
separately report his supplies as exempted and nil rated supply or report consolidated information for these two heads
in the ―exempted‖ row only.‗;
(II) against serial numbers 5H, 5I, 5J and 5K, for the figures and word ―2019-20 and 2020-21‖, the figures and word
―2019-20, 2020-21 and 2021-22‖ shall respectively be substituted;
(b) in paragraph 5, in the Table, in second column, -
(A) against serial numbers 6B, 6C, 6D and 6E, for the letters and figures ―FY 2019-20 and 2020-21‖, the letters,
figures and word ―FY 2019-20, 2020-21 and 2021-22‖ shall respectively be substituted;
(B) against serial numbers 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, for the figures and word ―2019-20 and 2020-21‖, the
figures and word ―2019-20, 2020-21 and 2021-22‖ shall be substituted;
(c) in paragraph 7, -
(A) after the words and figures ―April 2021 to September 2021.‖, the following shall be inserted, namely: -
―For FY 2021-22, Part V consists of particulars of transactions for the previous financial year but paid in the FORM
GSTR-3B between April, 2022 to September, 2022.‖;[PART IV DELHI GAZETTE : EXTRAORDINARY 15
(B) in the Table, in second column, -
(I) against serial numbers 10 & 11, the following entries shall be inserted at the end, namely: -
―For FY 2021-22, details of additions or amendments to any of the supplies already declared in the returns of the
previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1
of April, 2022 to September, 2022 shall be declared here.‖;
(II) against serial number 12, -
(1) after the words, letters, figures and brackets ―September, 2021 shall be declared here. Table 4(B) of FORM
GSTR-3B may be used for filling up these details.‖, the following entries shall be inserted, namely: -
―For FY 2021-22, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in
returns filed for the months of April 2022 to September 2022 shall be declared here. Table 4(B) of FORM GSTR-3B
may be used for filling up these details.‖;
(2) for the figures and word ―2019-20 and 2020-21‖, the figures and word ―2019-20, 2020-21 and 2021-22‖ shall be
substituted;
(III) against serial number 13, -
(1) after the words, letters and figures ―reclaimed in FY 2021-22, the details of such ITC reclaimed shall be furnished
in the annual return for FY 2021-22,‖, the following entries shall be inserted, namely: -
―For FY 2021-22, details of ITC for goods or services received in the previous financial year but ITC for the same
was availed in returns filed for the months of April 2022 to September 2022 shall be declared here. Table 4(A) of
FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2021-22
as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2022-23, the details of such ITC
reclaimed shall be furnished in the annual return for FY 2022-23.‖;
(2) for the figures and word ―2019-20 and 2020-21‖, the figures and word ―2019-20, 2020-21 and 2021-22‖ shall be
substituted;
(d) in paragraph 8, in the Table, in second column, -
(A) against serial numbers, -
(I) 15A, 15B, 15C and 15D,
(II)15E, 15F and 15G,
for the figures and word ―2019-20 and 2020-21‖ wherever they occur, the letters, figures and word ―2019-20, 2020-21
and 2021-22‖ shall respectively, be substituted.‖;
(B) against serial numbers 16A, 16B and 16C for the figures and word ―2019-20 and 2020-21‖ wherever they occur,
the figures and word ―2019-20, 2020-21 and 2021-22‖ shall respectively be substituted.‖;
(C) against serial numbers 17 and 18, -
(I) after the words, letters and figures ―for taxpayers having annual turnover above ₹ 5.00 Cr.‖, the words, letters and
figures ―From FY 2021-22 onwards, it shall be mandatory to report HSN code at six digits level for taxpayers having
annual turnover in the preceding year above ₹ 5.00 Cr and at four digits level for all B2B supplies for taxpayers
having annual turnover in the preceding year upto ₹ 5.00 Cr.‖ shall be inserted;
(II) the following paragraph shall be inserted at the end, namely: -
―For FY 2021-22, the registered person shall have an option to not fill Table 18.‖;
13. In the said rules, in FORM GSTR-9C, under the heading Instructions, -
(a) in paragraph 4, in the Table, in second column, for the figures and word ―2019-20 and 2020-21‖, wherever they
occur, the figures and word ―2019-20, 2020-21 and 2021-22‖ shall be substituted;
(b) in paragraph 6, in the Table, in second column, against serial number 14, for the figures and word ―2019-20 and
2020-21‖, the figures and word ―2019-20, 2020-21 and 2021-22‖ shall be substituted;16 DELHI GAZETTE : EXTRAORDINARY PART IV]
14. In the said rules, after FORM GST PMT-03, the following form shall be inserted, namely: -
―FORM GST PMT –03A
[See rule 86(4B)]
Order for re-credit of the amount to electronic credit ledger
Reference No: Date:
1. GSTIN –
2. Name (Legal) –
3. Trade name, if any
4. Address –
5. Ledger from which debit entry was made- Cash / credit ledger
6. Debit entry no. and date –
7. Payment Reference Number (DRC 03): ___________ dated ________
8. Details of Payment: -
Cause of Payment (Deposit of erroneous refund of unutilised ITC or Deposit of
erroneous refund of IGST)
Details of Refund Sanction order 1. Shipping
Bill/ Bill of Export No. and Date ____________
2. Amount of IGST paid on export of goods_________
3. Details of Exemption/Concessional Rate Notification used for
procuring inputs________
4. Amount of refund sanctioned ___________
5. Date of credit of refund in Bank
Account ________
(or)
1. Category of refund and relevant period of refund__________
2. GST RFD-01/01A ARN and Date _________
3. GST RFD-06 Order No. and Date ________
4. Amount of refund claimed __________
5. Amount of refund sanctioned __________
10. No. and date of order giving rise to recredit, if any -
11. Amount of credit –
S.No. Act (Central Amount of credit (Rs.)
Tax/ State
tax/
UT Tax/
Integrated
Tax/ Tax Interest Penalty Fee Other Total
CESS)
1 2 3 4 5 6 7 8
Signature
Name
Designation of the Officer
Note: ‗Central Tax‘ stands for Central Goods and Services Tax; ‗State Tax‘ stands for State Goods and Services Tax;
‗UT Tax‘ stands for Union territory Goods and Services Tax; ‗Integrated Tax‘ stands for Integrated Goods and
Services Tax and ‗Cess‘ stands for Goods and Services Tax (Compensation to States)‖;[PART IV DELHI GAZETTE : EXTRAORDINARY 17
15. In the said rules, in FORM GST PMT-06, -
(a) Under the heading Mode of Payment (relevant part will become active when the particular mode is selected)
for the portion starting with
― e-payment
(This will include all modes of e-
payments such as CC/DC and net
banking Taxpayer will choose one
of this)‖
and ending with ―Note: Charges to be separately paid by the person making payment.‖, the following shall be
substituted, namely: -
― e-payment Over the counter (OTC) IMPS
(This will include all modes of e-
payments such as CC/DC and net Bank (where cash or
banking Taxpayer will choose one of instrument is proposed to be
this)‖ deposited)
Details of Instrument
Cash Cheque Demand Draft
NEFT/RTGS
Remitting bank
Beneficiary name GST
Beneficiary Account Number (CPIN) <CPIN>
Name of beneficiary bank Reserve Bank of India
Beneficiary Bank‗s Indian Financial System Code (IFSC) IFSC of RBI
Amount
Note: Bank Charges, if any, shall be paid separately to the bank by the person making payment.
IMPS
Remitting bank
Beneficiary name GST
Beneficiary Account Number (CPIN) <CPIN>
Name of beneficiary bank <Selected Authorized Bank>
Beneficiary Bank‗s Indian Financial System Code (IFSC) <IFSC of Selected Authorized Bank>
Amount
Note: Bank Charges, if any, shall be paid separately to the bank by the person making payment.
(b) in the Table under the heading Paid Challan Information, for the words, letters and brackets ―Bank Reference No.
(BRN)/UTR‖, words, letters and brackets ―Bank reference No.(BRN)/UTR/RRN‖ shall be substituted;
16. In the said rules, in FORM GST PMT-07, in the Table,
(a) against serial number 6, in the third column, for ― N E F T / R T G S the following, shall be inserted, namely: -
‖
―NEFT/RTGS ―IMPS
‖ ‖
(b) after serial number 10 the following serial number and entries shall be inserted, namely:-
―10A. Retrieval Reference
Number (RRN) –
IMPS.‖;18 DELHI GAZETTE : EXTRAORDINARY PART IV]
17. In the said rules, in FORM GST PMT-09, -
(a) for the brackets, words and figures ―[See rule 87(13)]‖, the brackets, words and figures ―[See rule 87(13) and
87(14)]‖ shall be substituted;
(b) in the Table, after serial No. 4, following serial number and entries shall be inserted, namely: -
―4A. GSTIN of transferee on the same PAN‖;
(c) Under the heading Instructions, after paragraph 5, following paragraphs shall be inserted, namely: -
―(6) Amount available in cash ledger under CGST / SGST/IGST head can be transferred to any other taxpayer
registered on the same PAN under CGST/SGST/IGST head, if required.
(7) Amount shall not be allowed to be transferred if unpaid liability exists in the Electronic Liability Register of the
transferor.‖;
18. In the said rules, in FORM-GST-RFD-01, -
(a) in Statement-3, in the Table, under the heading Shipping bill/Bill of export, after column 9, the following column
shall be inserted, namely: -
―FOB
value
9A‖;
(a) Under the heading Mode of Payment (relevant part will become active when the particular mode is selected)
for the portion starting with
― e-payment
(This will include all modes of
e-payments such as CC/DC and
net banking Taxpayer will
choose one of this)‖
and ending with ―Note: Charges to be separately paid by the person making payment.‖, the following shall be
substituted, namely: -
― e-payment Over the counter (OTC) IMPS
(This will include all modes of e-
payments such as CC/DC and net
banking Taxpayer will choose one of Bank (where cash or
this)‖ instrument is proposed to be
deposited)
Details of Instrument
Cash Cheque Demand Draft
NEFT/RTGS
Remitting bank
Beneficiary name GST
Beneficiary Account Number (CPIN) <CPIN>
Name of beneficiary bank Reserve Bank of India
Beneficiary Bank‗s Indian Financial System Code (IFSC) IFSC of RBI
Amount
Note: Bank Charges, if any, shall be paid separately to the bank by the person making payment.[PART IV DELHI GAZETTE : EXTRAORDINARY 19
IMPS
Remitting bank
Beneficiary name GST
Beneficiary Account Number (CPIN) <CPIN>
Name of beneficiary bank <Selected Authorized Bank>
Beneficiary Bank‗s Indian Financial System Code (IFSC) <IFSC of Selected Authorized Bank>
Amount
Note: Bank Charges, if any, shall be paid separately to the bank by the person making payment.
(b) in the table under the heading paid challan information, for the words letters and brackets ― Bank reference No.
(BRN)/UTR‖, words, letters and brackets ―Bank reference No. (BRN)/UTR/RRN‖ shall be substituted;
(b) after Statement-3A, the following statement shall be inserted, namely: -
―Statement-3B [rule 89 (2) (ba)]
Refund Type: Export of electricity without payment of tax (accumulated ITC)
Sl. Invoice/Document Details REA Details Tariff per Units Value of
No. Type No. Date Energy Gene Period Ref. Date Scheduled Unit in exported electricity
of exported rating No. Energy Rs. (As (Lower exported in
Document (Units) Station Exported per of cl. No Rs.
(Units) agreement) 5 and 10) (11 x 12)
1 2 3 4 5 6 7 8 9 10 11 12 13
19. In the said rules, FORM GST RFD-10 B shall be deemed to have been omitted with effect from the 1stday of
July, 2019.
Note : The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide Notification No.
3/2017-State Tax, dated the 22nd June, 2017, published vide number F. 3(10)/Fin(Rev-I)/2017-18/DS-VI/342,
dated the 22nd June, 2017 and last amended, vide notification No. 40/2021 -State Tax, dated the 9th June,
2022, vide number F. 3(5)/Fin(Exp-I)/2022-23/DS-I/488, dated the 9th June, 2022.
By Order and in the Name of the Lt. Governor of
the National Capital Territory of Delhi,
RAVINDER KUMAR, Dy. Secy. I (Finance)
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.
            

Continue your research

Get AI Summary & Executive Breakdown

Chat with this Document

Search across full 480K+ policy library

Finance

Executive Summary & Key Takeaways

Key Entities Referenced

Continue your research

Related Documents from Government of The National Capital Territory of Delhi