In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act

रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सर कार GOVERNMENT OF INDIA एस.जी.-डी.एxलxx.-GअID.H-x0x9x 072021-228194 SG-DLxx-ExG-0ID9E0x7x2x0 21-228194 ऄसाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 186] ददल्ली, बुधवार, िुलाइ 7, 2021/अषाढ़ 16, 1943 [रा.रा.रा.क्ष.ेदद. स.ं 75 No. 186] DELHI, WEDNESDAY, JULY 7, 2021/ASHADHA 16, 1943 [N. C. T. D. No. 75 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे ददल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI IV fnYyh] 7 tqykbZ] 2021 IV IV jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 164 }kjk çnÙk 'kfä;ks a dk ç;ksx djr s gq,] ifj"kn dh flQkfj'k ij] fnYyh eky vkSj lsok dj fu;e 2017 dk vkSj la'kks/ku dju s ds fy, fuEufyf[kr fu;e cukr s gaS vFkkZr %& 1- laf{kIr uke vkSj çkjEHk %& ¼i½ bu fu;eks a dk laf{kIr uke fnYyh eky vkSj lsok dj ¼rjs gok la'kks/ku½ fu;e 2020 gS A ¼2½ bu fu;eksa es a tSlk vU;Fkk micaf/kr gS mlds flok; ;s 10 uoEcj] 2020 ls ykxw gksxs a A 2- fnYyh eky vkSj lsok dj fu;e 2017 ¼ftls bl vf/klwpuk eas mä fu;e dgk x;k gS½ ds fu;e 59 ds LFkku ij 1 tuojh] 2021 ls çHkkoh fuEufyf[kr fu;e dks çfrLFkkfir fd;k tk,xk vFkkZr %& & ¼i½ çR;sd jftLVªh—r O;fä] tks dh ,dh—r eky vkSj lsok dj vf/kfu;e 2017 ¼2017 dh 13½ dh /kkjk 14 es a fufnZ"V O;fä ls fHkUu gS] /kkjk 37 ds v/khu eky ;k lsok ;k 3764 DG/2021 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] nkuks a ds tkod çnk; ds C;kSj s nus s ds fy, visf{kr gS] fdlh ekl ds ;k frekgh ds fy,] tSlk Hkh ekeyk gks] ç:i th,lVhvkj &1 eas ,sl s C;kSj s lkekU; iksVZy ds ek/;e ls byDs VªkWfud :i es]a ;k rks lh/ks ;k vk;qä }kjk vf/klwfpr lqfo/kk dsUæ ds ek/;e ls] çLrqr djsxk A ¼2½ jftLVªh—r O;fä ftlds }kjk /kkjk 39 dh mi/kkjk ¼1½ ds ijUrqd ds v/khu çR;sd frekgh ds fy, fooj.kh çLrqr djuk visf{kr gS] jftLVªh—r O;fä dk s çnku fd, x, eky ;k lsok ;k nksuks a ds ,sl s tkod çnk; ds C;kSj]s tSlk og vko';d le>s] frekgh ds igy s ;k दूसरेs ekg eas] çR;sd ekg eas ipkl yk[k #i;s dk lap;h eYw ; rd] chtd çLrqr dju s dh lqfo/kk dk mi;ksx djr s gq,] ¼ftls mä vf/klwpuk eas ÞvkbZ ,Q ,Qß dgk x;k gS ½ fu;e 26 ds v/khu fofgr fjfr eas lkE;d :i ls vf/kçekf.kr] lkekU; iksVZy ij byDs VªkWfud :i ls] ,sls ekl ds mÙkjorhZ ekl ds igy s fnu ls ml ekl ds 13os a fnu rd] çLrqr dj ldrk gS A ¼3½ frekgh ds igy s vkSj दूसरे ekg eas vkbZ ,Q ,Q dk mi;ksx djr s gq, çLrqr fd, x, tkod çnk; ds C;kSjs dks mä frekgh ds fy, eas çLrqr djuk visf{kr ughsa gksxkA ¼4½ es a çLrqr fd, x, eky ;k lsok ;k nksuks a ds tkod çnk; ds C;kSj s eas fuEufyf[kr 'kkfey gksxs a – ¼d½ lHkh ds chtdokj C;kSjs – ¼i½ jftLVªh—r O;fä dks fd;k x;k vUrjjkfT;d vkSj vUrjkjkfT;d çnk; vkSj ¼ii½ vjftLVªh—r O;fä dk s fd;k x;k nks yk[k ipkl gtkj #i, ls vf/kd chtd eYw ; ds lkFk vUrjjkfT;d çnk; ¼[k½ lHkh ds lesfdr C;kSjs & ¼i½ çR;sd nj ds dj ds fy, vjftLVªh—r O;fä;ks a dks fd;k x;k vUrjkjkfT;d çnk; vkSj ¼ii½ çR;sd nj ds dj ds fy, vjftLVªh—r O;fä;ks a dks fd;k x;k nks yk[k ipkl gtkj #i, rd chtd eYw ; ds lkFk jkT;okj vUrjjkfT;d çnk; ¼x½ igy s tkjh fd, x, chtd ds fy,] ekg ds nkSjku] tkjh fd;k x, fodyu ;k çR;; i=] ;fn dksbZ gks A ¼5½ vkbZ ,Q ,Q dk mi;ksx djr s gq, çLrqr fd, x, eky ;k lsok ;k nksuks a ds tkod çnk; ds C;kSj s eas fuEufyf[kr 'kkfey gksxk & ¼d½ jftLVªh—r O;fä dks fd, x, vUrjjkfT;d vkSj vUrjkjkfT;d çnk; ds chtdokj C;kSjs ¼[k½ igys tkjh fd, x, chtd ds fy,] ekg ds nkSjku] tkjh fd, x, fodyu vkSj çR;; i=] ;fn dksbZ gks Aß 3- mä fu;e eas fu;e 60 ds LFkku ij 1 tuojh 2021 ls çHkkoh fuEufyf[kr fu;e dk s çfrLFkkfir fd;k tk,xk vFkkZr %& ¼1½ vkiwfrZdrkZ }kjk eas ;k vkbZ ,Q ,Q dk mi;ksx djr s gq, çLrqr fd, x, tkod çnk; ds C;kSj s lacaf/kr jftLVªh—r O;fä ¼çkfIrdrkZ½ dks ç:i th,lVhvkj 2d ds Hkkx d eas] eas vkSj es]a tSlk Hkh ekeyk gks] lk/kkj.k iksVZy ds ek/;e ls byDs VªkWfud :i ls] miyC/k djk, tk,axsA ¼2½ fu;e 63 ds v/khu fdlh vfuoklh djk/ks; O;fä }kjk eas çLrqr dh x;h fooj.kh esa chtd ds C;kSj s lk/kkj.k iksVZy ds ek/;e ls byDs VªkWfud :i eas çR;; ds çkfIrdrkZ dk s ds Hkkx d eas dks miyC/k djk, tk,axs A ¼3½ fu;e 65 ds v/khu fdlh buiqV lsok forjd }kjk eas çLrqr dh x;h fooj.kh eas chtd ds C;kSj s lk/kkj.k iksVZy ds ek/;e ls byDs VªkWfud :i eas çR;; ds çkfIrdrkZ dk s ds Hkkx [k eas dks miyC/k djk, tk,axs A ¼4½ /kkjk 39 dh mi/kkjk ¼3½ ds v/khu eas dVkSrhdrkZ }kjk fn, x, lzksr ij dVkSrh fd, x, dj ds C;kSj s lk/kkj.k iksVZy ij byDs VªkWfud ek/;e ls ds Hkkx x es a ftlls dVkSrh dh x;h gS dks miyC/k djk, tk,axs A ¼5½ /kkjk 52 ds v/khu eas bZ&okf.kT; çpkyd }kjk fn, x, lzksr ij ,d= fd, x, dj ds C;kSj s lk/kkj.k iksVZy ij bysDVªkWfud :i ek/;e ls lacaf/kr O;fä dk s ds Hkkx x es a miyC/k djk, tk,axs A[PART IV DELHI GAZETTE : EXTRAORDINARY 3 ¼6½ çfof"V ds fcy ij eky ds vk;kr ;k fdlh fo'ks"k vkfFkZd {ks= bdkbZ ;k fdlh fo'ks"k vkfFkZd {ks= fodkldrkZ ls ?kjys w VSfjQ {ks= eas çfof"V ds fcy ij yk, x, eky ij lanÙk ,dh—r dj ds C;kSj s lk/kkj.k iksVZy ij byDs VªkWfud ek/;e ls ds Hkkx ?k eas miyC/k djk, tk,axs A ¼7½ jftLVªh—r O;fä dks eas Lor% rS;kj fd;k x;k buiqV dj çR;; ds C;kSjs lk/kkj.k iksVZy ds ek/;e ls byDs VªkWfud :i ls çR;sd ekg ds fy, miyC/k djk;k tk,xk vkSj ftles a fuEufyf[kr C;kSj s gksxs a %& ¼i½ iwoZorhZ ekg dh çLrqr dju s dh fu;r rkjh[k ds Bhd i'pkr ~ fnu ls pky w ekg dh çLrqr dju s dh fu;r rkjh[k ds chp eas mlds çnk;drkZ] tks dh /kkjk 39 dh mi/kkjk ¼1½ ds ijUrqd ds v/khu çR;sd frekgh ds fy, fooj.kh nus s ds fy, visf{kr çnk;drkZ ls fHkUu gS] }kjk eas çLrqr fd, x, tkod çnk;ks a ds C;kSj]s ¼ii½ eas vfuoklh djk/ks; O;fä }kjk çLrqr chtdks a ds C;kSjs vkSj eas buiqV lsok forjd }kjk viuh fooj.kh eas çLrqr chtdks a ds C;kSj s vkSj muds çnk;drkZ] tk s dh /kkjk 39 dh mi/kkjk ¼1½ ds ijUrqd ds v/khu çR;sd frekgh ds fy, fooj.kh çLrqr djr s gS] }kjk eas ;k vkbZ ,Q ,Q dk ç;ksx djds çLrqr tkod çnk;ks a ds C;kSj]s tSlk Hkh ekeyk gks %& ¼d½ frekgh dsa çFke ekl ds fy,] iwoZorhZ frekgh ds fy, çLrqr djus dh n;s rkjh[k ds Bhd i'pkr ~ fnu ls frekgh ds çFke ekl ds fy, vkbZ ,Q ,Q dk ç;ksx djrs gq, C;kSjs çLrqr dju s dh ns; rkjh[k rd ds chp; ¼[k½ frekgh ds nqlj s ekl ds fy,] frekg ds igys ekl ds fy, vkbZ ,Q dk mi;ksx djr s gq, C;kSj s nus s ds n;s rkjh[k ds Bhd i'pkr~ fnu ls frekgh ds nqlj s ekl fy, vkbZ ,Q ,Q dk mi;ksx djrs gq, C;kSjs nus s dh ns; rkjh[k rd chp; ¼x½ frekgh ds rhljs ekl ds fy,] frekgh ds nqlj s ekl ds fy, vkbZ ,Q ,Q dk ç;ksx djr s gq, C;kSj s nus s dh n;s rkjh[k ds Bhd i'pkr~ fnu ls frekgh ds fy, dk s nus s dh n;s rkjh[k rd ds chp( ¼iii½ ekl eas çfof"V ds fcy ij eky ds vk;kr ;k fdlh fo'ks"k vkfFkZd {ks= bZdkbZ ;k fdlh fo'ks"k vkfFkZd {ks= fodkldrkZ ls ?kjys w VSfjQ {ks= eas çfof"V ds fcy ij yk, x, eky ij lanÙk ,dhd`r dj ds C;kSj s A ¼8½ jftLVªh—r O;fä dks çR;sd ekl ds fy, eas fooj.k miyC/k djk, tk,axs A ¼i½ frekgh ds igy s vkSj nqljs ekl ds fy,] /kkjk 39 dh mi/kkjk ¼1½ ds ijUrqd ds v/khu çR;sd frekgh ds fy, fooj.kh nsus ds fy, visf{kr jftLVªh—r O;fä }kjk vkbZ ,Q ,Q es a tkod çnk;ks a dks çLrqr dju s dh fu;r rkjh[k ds i'pkr fnu] ;k fdlh jftLVªh—r O;fä] tks dh /kkjk 39 dh mi/kkjk ¼1½ ds ijUrqd ds v/khu çR;sd frekgh ds fy, fooj.kh nsus ds fy, visf{kr jftLVªh—r O;fä ls fHkUu gS] }kjk es a tkod çnk;ks a dk s çLrqr djus dh fu;r rkjh[k ds i'pkr fnu] blesa ls tks dh i'pkrorhZ gks( ¼ii½ frekgh ds rhljs ekg ds fy,] /kkjk 39 dh mi/kkjk ¼1½ ds ijUrqd ds v/khu çR;sd frekgh ds fy, fooj.kh nus s ds fy, visf{kr jftLVªh—r O;fä }kjk mä ekg dh tkod çnk;ks a dk s eas çLrqr dju s dh fu;r rkjh[k ds i'pkr fnu ls A 4- mä fu;e ds fu;e 61 esa mifu;e ¼5½ ds i'pkr~ fuEufyf[kr mi fu;e var% LFkkfir fd, tk,axs vFkkZr %& Þ¼6½ ,dh—r eky vkSj lsok vf/kfu;e 2017 ¼2017 dk 13½ dh /kkjk 14 es a fufnZ"V O;fä ds flok; çR;sd jftLVªh—r O;fä ;k buiqV lsok forjd ;k vfuoklh djk/ks; O;fä ;k /kkjk 10 ;k /kkjk 51 ;k /kkjk 52 ds v/khu dj nus s okyk dksbZ O;fä] tSlk Hkh ekeyk gks] mä dj vof/k ds fy, ç:i th,lVhvkj – 3[k eas fooj.kh] lk/kkj.k iksVZy ds ek/;e ls byDs VªkWfud :i ls ;k rks lh/ks ;k vk;qä }kjk vf/klwfpr lqfo/kk dsUæ ds ek/;e ls mÙkjorhZ ekg ds 20os a fnu rd ;k mlls igys çLrqr djsaxs A ijUrq djnkrk ftldk fiNys foÙk o"kZ eas 5 djksM+ #i, rd dk ladfyr vkorZ gS ftlds dkjckj dk eq[; LFkku NrhlxM+] e/;çn's k] xqtjkr] egkjk"Vª] dukZVd] xksok] dsjy] rfeyukMw] rys axkuk] vka/kz çn's k jkT;; ne.k vkSj nho] vkSj nknjk vkSj ukxj gosyh] iMqpsjh] vaMeku vkSj fudksckj }hi lewg ;k y{knhi la?k jkT;{ks= eas gS] väwcj] 2020 ls ekpZ] 2021 ds ekg ds fy, mä fu;e ds rgr eas fooj.kh] lk/kkj.k iksVZy ds ek/;e ls byDs VªkWfud :i ls] mä ekg ds vUrjorhZ ekg ds 22os a fnu rd ;k mlls igys çLrqr djsxk A ijra q vkSj fd djnkrk ftldk fiNys foÙk o"kZ eas 5 djksड. #i, rd dk ladfyr vkorZ gS ftlds dkjckj dk eq[; LFkku fgekpy çns'k] iatkc] mRrjk[kaM] gfj;k.kk] jktLFkku] mRrj çn's k] fcgkj] flDfde] v#.kkpy çn's k] ukxkyaSM] ef.kiqj] fetksje] f=iqjk] e?s kky;] vle] i'fpeh caxky] >kj[kaM ;k vksfM+'kk jkT;] tEe w vkSj d'ehj] yík[k] paM+hx< + ;k4 DELHI GAZETTE : EXTRAORDINARY PART IV] fnYyh la?k jkT;{ks=ks a esa gS] väwcj] 2020 ls ekpZ] 2021 ds ekg ds fy, mä fu;e ds rgr es a fooj.kh] lk/kkj.k iksVZy ds ek/;e ls byDs VªkfWud :i ls] mä ekg ds vUrjorhZ ekg ds 24os a fnu rd ;k mlls igys çLrqr djxs kA 5- mDr fu;eksa ds fu;e 61 ds LFkku ij 1 tuojh] 2021 ls fuEufyf[kr fu;e çfrLFkkfir fd;k tk,xk] vFkkZr~%& ¼1½ ;FkkfLFkfr] ,dh—r eky vkSj lsokdj vf/kfu;e] 2017 ¼2017 dk 13½ dh /kkjk 14 eas fufnZ"V O;Dfr ls fHkUu çR;sd jftLVªh—r O;Dfr ;k buiqV lsok çnkrk ;k vfuoklh djk/ks; O;Dfr ;k /kkjk 10 vFkok /kkjk 51 ;k ;FkkfLFkfr /kkjk 52 ds v/khu dj dk lank; dju s okyk O;Dfr ;k rks lh/ks ;k vk;qDr }kjk vf/klwfpr lqfo/kk dsUæ ds ek/;e ls byDs VªkWfud :i es a k eas fooj.kh lkekU; iksVZy ds ek/;e ls uhp s ;Fkk fofufnZ"V& ¼i½ /kkjk 39 dh mi/kkjk ¼1½ ds v/khu] çR;sd ekl ;k mlds Hkkx ds fy, ,slh vof/k ds mRrjorhZ ekl ds 20os a fnu dks ;k mlds igys çLrqr djxs k % ¼ii½ /kkjk 39 dh mi/kkjk ¼1½ ds ijra qd ds v/khu] çR;sd frekgh ;k mlds Hkkx ds fy, uhp s nh xbZ lkj.kh ds LrHa k ¼2½ eas mfYyf[kr jftLVªh—r O;fDr;ks a ds oxZ ds fy,] mDr lkj.kh ds LrHa k ¼3½ dh rRLFkkuh çfo"fV eas mfYyf[kr rkjh[k dk s ;k mlds igys çLrrq djsxk] vFkkZr~%& lkj.kh 1- jftLVªh—r O;fDr ftuds dkjckj dk ewy LFkku NRrhlx<+] e/; çn's k] xqtjkr] ,slh frekgh ds egkjk"Vª] dukZVd] xksok] dsjy] rfeyukMq] rsyaxkuk] vka/kzçn's k jkT;ks]a ne.k vkSj nho mRrjorhZ ekl ds rFkk nknjk vkSj ukxj gosyh] iqMqPpjs h] vaneku vkSj fudksckj }hi lewg ;k y{knhi ckblos a fnu A la?k jkT;{ks=ks a es a gS A 2- jftLVªh—r O;fDr ftuds dkjckj dk eyw LFkku fgekpy çn's k] iatkc] mRrjk[kaM] ,slh frekgh ds gfj;k.kk] jktLFkku] mRrj çn's k] fcgkj] flDfde] v#.kkpy çn's k] ukxkySaM] ef.kiqj] mRrjorhZ ekl ds fetksje] f=iqjk] es?kky;] vle] i'fpeh caxky] >kj[kaM ;k vksfM+lk jkT;ks]a pkSchlos a fnu A tEe&w d'ehj] yík[k] paM+hx< + ;k fnYyh la?k jkT;{ks=ks a eas gS A ¼2½ mifu;e ¼1½ ds v/khu fooj.kh çLrqr dju s ds fy, visf{kr çR;sd jftLVªh—r O;fDr] /kkjk 49 ds mica/kks a ds v/khu jgr s gq, dj] C;kt] 'kkfLr] Qhl ;k bl vf/kfu;e vFkok bl v/;k; ds mica/kks a ds v/khu lan;s fdlh vU; jde ds fy, byDs VªkWfud uxn [kkrs ;k byDs VªkWfud çR;; [kkr s ds fodyu }kjk mlds nkf;Roks a dk fuoZgu djsxk vkSj fooj.kh eas C;kSj s k eas lfEefyr djsxk A ¼3½ çR;sd jftLVªh—r O;fDr ftlls mifu;e ¼1½ ds [kaM ¼ii½ ds v/khu çR;sd frekgh ds fy, fooj.kh çLrqr djuk visf{kr gS] frekgh ds çR;sd igy s nks ekl ds mRrjorhZ ekl ds iPphlos a fnu rd eas mDr jde ds fu{ksi }kjk /kkjk 39 dh mi/kkjk ¼7½ ds ijarqd ds v/khu cdk;k dj dk lank; djxs k% ijra q vk;qDr] ifj"kn dh flQkfj'kks a ij] vf/klwpuk }kjk djk/ks; O;Dfr;ks a ds ,sl s oxZ ds fy, tks mleas vf/klwfpr fd, tk,a] eas mDr jde dk fu{ksi dju s ds fy, fu;r rkjh[k dk foLrkj dj ldsxk % ijra q ;g vkSj fd jkT; dj ;k la?k jkT; dj vk;qDr }kjk vf/klwfpr le; lhek dk dksbZ foLrkj vk;qDr }kjk vf/klwfpr fd;k x;k le>k tk,xk % ijra q ;g vkSj Hkh fd ç:i th,lVh ih,eVh&06 eas fu{ksi djr s le; ,slk jftLVªh—r O;fDr& ¼d½ frekgh ds igy s ekl ds fy,] byDs VªkWfud uxn [kkrs es a vfr'ks"k dk s fglkc es a y s ldsxk( ¼[k½ frekgh ds nlw js ekl ds fy,] igy s ekl ds fy, cdk;k dj dks vioftZr djr s gq, byDs VªkWfud uxn [kkrs eas vfr'ks"k dks fglkc eas ys ldsxk A ¼4½ mijksDr mifu;e ¼3½ ds ijra qd ds v/khu jftLVªh—r O;Dfr;ks a }kjk fuf{kIr jde eas mDr frekgh ds fy, fooj.kh Qkby djr s le; fodfyr dh tk,xh vkSj bl çdkj fuf{kIr jde eas ls byDs VªkWfud[PART IV DELHI GAZETTE : EXTRAORDINARY 5 uxn [kkr s eas vfr'ks"k eas iM+h gqbZ ,slh jde ds çfrnk; ds fdlh nkos dk s dsoy mDr frekgh ds fy, es a fooj.kh Qkby fd, tku s ds i'pkr~ gh vuqKkr fd;k tk,xk A ßA 6- mDr fu;eksa ds fu;e 61 ds i'pkr~ fuEufyf[kr fu;e var%LFkkfir fd;k tk,xk] vFkkZr~%& ¼1½ /kkjk 39 dh mi/kkjk ¼1½ ds ijra qd ds v/khu frekgh vk/kkj ij fooj.kh çLrqr dju s ds fy, vk'kf;r çR;sd jftLVªh—r O;fDr bl laca/k eas vf/klwfpr 'krksZa vkSj fucaZ/kuks a ds vuqlkj frekgh vk/kkj ij fooj.kh çLrqr dju s ds fy, iwoZorhZ frekgh ds nlw js ekl ds igys fnu ls ml frekgh ds ftlds fy, p;u fd;k tkuk gS] ml frekgh ds igy s ekl ds vafre fnu rd byDs VªkWfud :i ls lkekU; iksVZy ij mldh çkFkfedrk minf'kZr djsxk% ijra q tgka ,d ckj ,sl s fodYi dk ç;ksx dj fy;k x;k gS rks mDr jftLVªh—r O;fDr Hkfo"; dj vof/k;ks a ds fy, frekgh vk/kkj ij fooj.kh çLrqr djuk tkjh j[ksxk] tc rd fd mDr jftLVªh—r O;fDr]& ¼d½ bl laca/k eas vf/klwfpr 'krksZa vkSj fucaZ/kuks a ds vuqlkj frekgh vk/kkj ij fooj.kh çLrqr dju s ds fy, vik= ugh a gks tkrk gS( ;k ¼[k½ byDs VªkWfud :i ls lkekU; iksVZy ij ekfld vk/kkj ij fooj.kh çLrqr djus dk p;u djrk gS% ijra q ;g vkSj fd jftLVªh—r O;Dfr frekgh fooj.kh çLrqr djus dk p;u dju s ds fy, ik= ugha gksxk ;fn ,sl s fodYi dk ç;ksx djus dh rkjh[k ij cdk;k vafre fooj.kh çLrqr ugha dh xbZ gSA ¼2½ jftLVªh—r O;fDr] ftldk pky w foRrh; o"kZ ds nkSjku ldy vkorZ ikap djksM+ #i, ls vf/kd gS] ml frekgh ftlds nkSjku mldk ldy vkorZ 5 djksM+ #i, ls vf/kd gksrk gS] og mRrjorhZ frekgh ds igys ekl ls byDs VªkWfud :i eas lkekU; iksVZy ij ekfld vk/kkj ij fooj.kh çLrqr djus dk p;u djsxk A 7- mDr fu;eksa ds fu;e 62 esa]& ¼i½ mifu;e ¼1½ es a 'kCnks]a vadks]a v{kjks a vkSj dks"Bdks a Þ;k fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV eas la0 Qk0 03¼52½@foÙk ¼jktLo&I½@2019&20@Mh,l& VI@425] rkjh[k 12 flrEcj] 2019 }kjk çdkf'kr jk’Vªh; jkt/kkuh {ks= fnYyh ds foRr foHkkx ¼jktLo&I½ dh vf/klwpuk la- 02@2019& jkT; dj ¼nj½] 12 flrEcj] 2019 ds Qk;n s ds miHkksx }kjk dj dk lank;ß dk yksi fd;k tk,xk ( ¼ii½ mifu;e ¼4½ es a 'kCnks]a vadks]a v{kjks a vkSj dk"sBdks a Þ;k fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV eas la0 Qk0 03¼52½@foÙk ¼jktLo&I½@2019&20@Mh,l& VI@425] rkjh[k 12 flrEcj] 2019 }kjk çdkf'kr jk’Vªh; jkt/kkuh {ks= fnYyh ds foRr foHkkx ¼jktLo&I½ dh vf/klwpuk la- 02@2019& jkT; dj ¼nj½] 12 flrEcj] 2019 ds Qk;n s ds miHkksx }kjkß dk yksi fd;k tk,xk ( ¼iii½ mifu;e ¼4½ ds Li"Vhdj.k eas 'kCnks]a vadks]a v{kjks a vkSj dks"Bdks a Þ;k fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV eas la0 Qk0 03¼52½@foÙk ¼jktLo&I½@2019&20@Mh,l& VI@425] rkjh[k 12 flrEcj] 2019 }kjk çdkf'kr jk’Vªh; jkt/kkuh {ks= fnYyh ds foRr foHkkx ¼jktLo&I½ dh vf/klwpuk la- 02@2019& jkT; dj ¼nj½] 12 flrEcj] 2019 ds Qk;n s ds miHkksx }kjk dj lank; dk p;uß dk yksi fd;k tk,xk ( ¼iv½ mi/kkjk ¼6½ dk yksi fd;k tk,xk A 7- eas] vunq 's k eas] Øekad 17 ds mijkar] fuEufyf[kr vuqns'k Mkyk tk,xk] ;kuh%& Þ18- /kkjk 46 ds ijra qd }kjk rgr le; & le; ij tkjh vf/klwpuk }kjk eky ;k lsokvks a ds fy, mfYyf[kr ,p,l,u dkMs ds vadks a dh la[;k dks mu jftLVªh—r O;fä;ks a ds oxZ ds fy, fufnZ"V djuk ck/; gksxk A 8- ds i'pkr~ fuEufyf[kr ç:i var%LFkkfir fd;k tk,xk] vFkkZr%~&6 DELHI GAZETTE : EXTRAORDINARY PART IV] [fu;e 60 ¼7½ nsf[k,] iz#i th,lVhvkj & 2[k ¼iz#i th,lVhvkj 1] th,lVhvkj 5] th,lVhvkj 6] th,lVhvkj vkSj vkbZlxVs ls izkIr vk;kr MkVk½ o’kZ ekg 1. िीएसटीअइएन 2. (क) रजिस्ट्रीकृत व्यजि का जवजधक नाम 2. (ख) व्यापार नाम, यदद कोइ हो 2. (ग) सृजित दकये िाने की तारीख ददन/महीना/वषष समय HH:MM 3. अइटीसी का ईपलब्ध सारांि (सभी भागों में राजि रूपये में) क्रम स.ं िीषषक िीएसटीअर एकीकृत केन्द्रीय राज्य/सघं राज्य कर (रु.) ईपकर (रु.) परामि ष 3ख सारणी कर (रु.) कर (रु.) क्रेजडट जिसे प्रारूप िीएसटीअर-3ख के तहत जलया िा सकता है भाग क ईपलब्ध अइटीसी - प्रारूप िीएसटीअर-3ख के संबंजधत िीषषक में क्रेजडट का दावा दकया िा सकता है I ऄन्द्य सभी अइटीसी-ररवसष चािष से जभन्न ऄन्द्य अपूर्ततयां, 4(क)(5) यदद यह धनात्मक (positive) है तो िीएसटीअर-3ख को िो दक पंिीकृत व्यजियों द्वारा की गयी हों सारणी 4(क)(5) के ऄंतगषत क्रेजडट प्राप्त की िा सकती ह।ै यदद यह ऋणात्मक (negative) ह ैतो िीएसटीअर-3ख की सारणी 4(ख)(2) के ऄंतगषत क्रेजडट को वापस कर ददया िाएगा।PART IV] DELHI GAZETTE : EXTRAORDINARY 7 ब्यौरा बी2बी- बीिक बी2बी-डेजवट नोट्स बी2बी- बीिक (संिोधन) बी2बी-डेजवट नोट्स (संिोधन) II अइएसडी स ेअतं ररक अपर्तू तयां 4(क)(4) यदद यह धनात्मक (positive) है तो िीएसटीअर-3ख को सारणी 4(क)(4) के ऄंतगषत क्रेजडट प्राप्त की िा सकती है। यदद यह ऋणात्मक (negative) ह ैतो िीएसटीअर-3ख की सारणी 4(ख)(2) के ऄंतगषत क्रेजडट को वापस कर ददया िाएगा। ब्यौरा अइ एस डी--- बीिक अइ एस डी--- बीिक (सिं ोधन) III ररवस षचाि षके जलए दायी (liable) अवक प्रदाय 3.1(घ)4(क)(3) आन अपूर्ततयों को कर के भुगतान के जलए िीएसटीअर-3ख की सारणी 3.1(घ) में घोजषत करना होगा। क्रेजडट को कर का भुगतान करने पर िीएसटीअर-3ख की सारणी 4(क)(3) के ऄंतगषत प्राप्त दकया िा सकता है। ब्यौरा बी2बी- बीिक बी2बी-डेजवट नोट्स बी2बी- बीिक (संिोधन) बी2बी-डेजवट नोट्स (संिोधन) IV माल का अयात 4(क)(1) यदद यह धनात्मक (positive) ह ै तो क्रेजडट को िीएसटीअर-3ख की सारणी 4(क)(1) के ऄंतगषत प्राप्त दकया िा सकता ह।ै यदद यह ऋणात्मक (negative) ह ै क्रेजडट को िीएसटीअर- 3ख की सारणी 4(ख)(2) के ऄंतगषत वापस करना होगा।8 DELHI GAZETTE : EXTRAORDINARY PART IV] ब्यौरा अइएमपीिी-जवदिे से माल का अयात अइएमपीिी -(संिोधन) अइएमिीएसइिैड-जविेष अर्तथक िोन (एसइिैड) से माल का अयात अइएमिीएसइिैड -(संिोधन) भाग ख अइटीसी की वापसी- क्रेजडट को िीएसटीअर-3ख के प्रासजं गक िीषकष म ेंवापस करना होगा। I ऄन्द्य 4(ख)(2) यदद यह धनात्मक (positive) है क्रेजडट को िीएसटीअर- 3ख की सारणी 4(ख)(2) के ऄंतगषत वापस करना होगा। यदद यह ऋणात्मक (negative) ह ै तो क्रेजडट का पुनः दावा दकया िा सकता ह ैविते दक पहले की ऐसी जस्ट्थजत में आसको वापस कर ददया गया हो। ब्यौरा बी2बी-क्रेजडट नोट्स बी2बी-क्रेजडट नोट्स (संिोधन) बी2बी-क्रेजडट नोट्स (ररवसष चािष) बी2बी-क्रेजडट नोट्स (ररवसष चािष) (संिोधन) अइएसडी- क्रेजडट नोट्स अइएसडी- क्रेजडट नोट्स (संिोधन)PART IV] DELHI GAZETTE : EXTRAORDINARY 9 4. अइटीसी ईपलब्ध न होन ेका सजं क्षप्त जववरण (सभी खण्डों में राजि रु. में) क्रम स.ं िीषषक िीएसटीअर एकीकृत केन्द्रीय राज्य/सघं राज्य कर (रु.) ईपकर (रु.) परामि ष 3ख सारणी कर (रु.) कर (रु.) क्रेजडट जिसे िीएसटीअर-3ख के तहत नहीं जलया िा सकता है भाग क अइटीसी ईपलब्ध नहीं I ऄन्द्य सभी अइटीसी - ररवसष चािष से जभन्न ऄन्द्य लाग ूनहीं ऐसी क्रेजडट को िीएसटीअर-3ख में नहीं जलया िाएगा। अपूर्ततया,ं िो दक पंिीकृत व्यजियों द्वारा की गयी हों ब्यौरा बी2बी- बीिक बी2बी-डेजवट नोट्स बी2बी- बीिक (संिोधन) बी2बी-डेजवट नोट्स (संिोधन) II अइएसडी स ेअवक प्रदाय लाग ूनहीं ऐसी क्रेजडट को िीएसटीअर-3ख में नहीं जलया िाएगा। ब्यौरा अइएसडी--- बीिक अइएसडी---संिोधन-- बीिक III ररवस षचाि षके जलए दायी (liable) अवक प्रदाय 3.1(घ) कर भुगतान के जलए आन अपूर्ततयों की घोषणा िीएसटीअर- 3ख की सारणी 3.1(घ) में की िाएगी। यद्यजप, ईस पर क्रेजडट नहीं होगा । ब्यौरा बी2बी- बीिक बी2बी-डेजवट नोट्स बी2बी- बीिक (संिोधन) बी2बी-डेजवट नोट्स (संिोधन) भाग ख अइटीसी की वापसी10 DELHI GAZETTE : EXTRAORDINARY PART IV] I ऄन्द्य 4(ख)(2) क्रेजडट को िीएसटीअर-3ख की सारणी 4(ख)(2) के ऄंतगषत वापस दकया िाएगा। ब्यौरा बी2बी-क्रेजडट नोट्स बी2बी-क्रेजडट नोट्स (संिोधन) बी2बी-क्रेजडट नोट्स (ररवसष चािष) बी2बी-क्रेजडट नोट्स (ररवसष चािष) (संिोधन) अइएसडी- क्रेजडट नोट्स अइएसडी- क्रेजडट नोट्स (संिोधन) funs“Z k% 1- ç;qä 'kCnkoyh& d- vkbZVhlh & buiqV VSDl ØsfMV [k- ch2ch & fctusl Vw fctusl x- vkbZ,lMh & buiqV~l lfoZl fMLVhC;wVj ?k- vkbZ,eihth & bEiksVZ vQ xqM~l ³- vkbZ,eihth,lbZtSM &bEiksVZ vQ xqM~l Ýkse ,lbZtSM 2- egRoiw.kZ lykg% d½ ,d ,slk fooj.k gS ftls vkiwfrZdrkZ }kjk vius lacaf/kr ç:i th,lVhvkj &1] 5] vkSj 6 eas çnku dh xbZ tkudkjh ds vk/kkj ij rS;kj fd;k tkrk gSA ;g ,d vpy fooj.k gS vkSj ,d ekg es a ,d ckj miyC/k djk;k tk,xkA vkiwfrZdrkZ }kjk vius lacaf/kr ç:i th,lVhvkj &1] 5 vkSj 6 eas ls fdlh eas Hkh tks nLrkost layXu fd;s x;s gSa] mls lacfa/kr vkiwfrZdrkZ ds Qkbfyax dh rkjh[k ds vxy s es a n'kkZ;k tk,xkA djnkrkvks a dks lykg nh tkrh gS fd oks dk ç;ksx esa miyC/k buiqV VSDl ØsfMV ysu s ds fy;s djs a A gkykafd] vfrfjä C;kSjs dh fLFkfr es]a os lacfa/k ¼ftls okLrfod le; ds vk/kkj v|ru fd;k tkrk jgrk gS½ es a vkSj vf/kd C;kSjksa ds fy, ns[k ldrs gSaA [k½ buiqV VSDl ØsfMV dks fuEufyf[kr fLFkfr;ks a esa miyC/k u gqvk n'kkZ;k tk,xk%& i- eky ;k lsokvksa ;k nksuks a dh vkiwfrZ ds mu chtd ;k MsfcV uksV eas] tgka Mhth,lVh ,DV] 2017 dh /kkjk 16 dh mi/kkjk ¼4½ ds çko/kkuks a ds vuqlkj çkIrdrkZ buiqV VSDl ØsfMV dk ik= ugha gksrk gS A ii- mu chtd ;k MsfcV uksV eas] tgka vkiwfrZdrkZ ¼th,lVhvkbZ,u½ vkSj vkiwfrZ dk LFkku ,d gh jkT; eas gks vkSj çkIrdrkZ nwljs jkT; eas A gkaykfd ,slh vU; fLFkfr;ka Hkh gks ldrh gSa tgka djnkrk dks buiqV VSDl ØsfMV miyC/k u gks ikrk gks vkSj mls flLVe }kjk Hkh rS;kj u fd;k x;k gksA ogka djnkrk dks viuk vkadyu Lor% djuk pkfg, vkSj ,slh ØsfMV dks k eas okil dj nsuk pkfg,A 3- ;g ns[kk tkuk pkfg;s fd k esa vkids lacaf/kr vkiwfrZdrkZvks a }kjk Hkjs x;s lHkh th,lVhvkj&1]s 5s vkSj 6s] gks ldrs gSa] tks lkekU;r% lacaf/kr vkiwfrZdrkZ ds }kjk pqus x, fodYi ¼ekfld ;k =Sekfld½ ds vk/kkj ij nks yxkrkj th,lVhvkj&1 ;k vkbZ,Q,Q Hkjus dh rkjh[k ds chp Hkjs x;s gSaA ftl rkjh[k ls lacaf/kr MkVk fy;s x, gks a mls Mhth,lVh fu;e esa mfYyf[kr gS vkSj vuykbu iksVZy ij Þlykg ns[a ksß ds varxZr miyC/k djk fn;k tkrk gS A mnkgj.kkFkZ Qjojh ekg ds eas os lHkh nLrkost gksxa s tks fd mu vkiwfrZdrkZvks a }kjk Hkjs x;s gksaxs ftUgksua s vius dks ekfld vk/kkj ij Hkjus dk fodYi pquk gksxk] tks fd 12 Qjojh ds 00%00 cps ls ysdj 11 ekpZ ds 23%59 cts rd dk gksxkA 4- bles a vkblxsV flLVe ls çkIr eky ds vk;kr ls lacaf/kr tkudkjh Hkh 'kkfey gksxh ftles a fo'ks"k vkfFkZd tksu bdkbZ;ksa ls çkIr vk;kr laca/kh vkadM+ s Hkh 'kkfey gsaxsA 5- ;g uksV fd;k tkuk pkfg, fd lsokvksa ds vk;kr ij yxus okys çfrorhZ çnk; dj dk çR;; dk C;kSjk bl fooj.k eas 'kkfey ugha fd;k tkrk gS vkSj bls djnkrkvks a ds }kjk ds lkj.kh 4¼d½¼2½ eas n'kkZ;k tkrk jgsxkA 6- lkj.kh 3 eas ml vkbZVhlh dk laf{kIr fooj.k gksxk tks es a mRiUu djus dh rkjh[k rd miyC/k gksxkA bls fuEufyf[kr 2 Hkkxks a eas foHkkftr fd;k x;k gSA d- Hkkx d eas ml ØfMV dk laf{kIr fooj.k gksxk ftls dh lacaf/kr lkj.kh esa çkIr fd;k x;k gksAPART IV] DELHI GAZETTE : EXTRAORDINARY 11 [k- Hkkx [k eas ml ØsfMV dk laf{kIr fooj.k gksxk ftls dh lacaf/kr lkj.kh esa okil fd;k tkuk gSA 7- lkj.kh 4 eas ml vkbZVhlh dk laf{kIr fooj.k gksxk tks eas mRiUu djus dh rkjh[k rd çkIr u fd;k x;k gksA bl lkj.kh eas miyC/k ØsfMV dks eas ØsfMV ds :i eas çkIr ugha fd;k tk,xkA ijarq fjolZ pktZ ds vk/kkj ij dj dk Hkqxrku djus dk nkf;Ro vkSj ØsfMV uksVl~ dh çkfIr ij ØsfMV dks okil djus dk nkf;Ro ,sls vkiwfrZdrkZvksa ij cuk jgsxkA 8- djnkrkvksa dks lykg nh tkrh g S fd os ;g lfquf'pr j[ks a fd eas mRiUu fd;k x;k MkVk muds fjdMZ vkSj cgh [kkrs ls eys [kkrk gksA djnkrk ;g lqfuf'pr djsaxs fd& d- fdlh Hkh ifjfLFkfr eas fdlh Hkh nLrkost ij ØsfMV nksckjk u ysa A [k- tgka Hkh t:jh gks ogk¡ ØsfMV dks okil dj fn;k tk, A x- fjolZ pktZ vk/kkj ij dj dk Hkqxrku vo'; fd;k tk, A 9- chtd] ØsfMV uksVl~ ] MsfoV uksVl~ ] vkbZ,lMh chtd] vkbZ,lMh ØsfMV vkSj MsfoV uksVl~ ] çfof"V ds fcy dk C;kSjk bR;kfn vuykbu miyC/k djk;k tk,xk vkSj bldks MkmuyksM fd;s tkus dh lqfo/kk Hkh gksxhA 10- ,slh Hkh fLFkfr gks ldrh gS tgka dj dh ykxw nj dk çfr'kr Hkh ljdkj ds }kjk vf/klwfpr fd;k tk, A tgka ,slh nj ykxw gks ogka chtd/nLrkostks a eas ,d vyx ls dye dh O;oLFkk gksxhA 11- lkj.khokj funsZ'k lkj.kh la- rFkk 'kh"kZd funs'Z k lkj.kh 3] Hkkx d] [k.M I, vU; lHkh vkbZVhlh i- bl [k.M eas mu vkiwfrZ;ksa dk C;kSjk gksxk ¼muls fHkUu ftuij dj dk Hkqxrku fjolZ pktZ ds vk/kkj ij fd;k tkuk gks½ ftudh ?kks"k.kk dj & fjolZ pktZ ls fHkUu vkiwfrZ;ka tks fd iath—r nh x;h gks vkSj vkids vkiwfrZdrkZvks a ds nokjk ç:i th,lVhvkj &1 vkSj 5 es a ftUgs a nk;j dj fn;k x;k gksA O;fä;k sa ds }kjk dh xbZ gks ii- bl lkj.kh es a dsoy ogh vkiwfrZ;ka n'kkZ;h tkrh gSa ftuij buiqV VSDl ØsfMV miyC/k gksaA iii- _.kkRed ØsfMV] ;fn dksbZ gks rks] ch2ch] chtd vkSj MsfoV uksVl~ esa la'kks/ku ls gks ldrh gSA ,slh ØsfMV dks k dh lkj.kh 4¼[k½¼2½ esa okil dj fn;k tk,xkA lkj.kh 3] Hkkx d] [k.M II vkbZ,lMh ls vkod i- bl [k.M eas mu vkiwfrZ;ks a dk C;kSjk fn;k x;k gksrk gS ftldks fd fdlh buiqV lfoZl fMLVhC;wVj ds }kjk ?kksf"kr fd;k x;k gS vkSj mls ç:i th,lVhvkj &6 eas çnk; nk;j fd;k x;k gksA ii. bl lkj.kh es a dsoy ogh vkiwfrZ;ka n'kkZ;h tkrh gSa ftuij vkbZVhlh miyC/k gksAa iii- _.kkRed ØsfMV] ;fn dksb Z gks rks] vkbZ,lMh la'kks/ku&chtd eas la'kks/ku ls gks ldrh gSA ,slh ØsfMV dh lkj.kh 4¼[k½¼2½ eas okil dj fn;k tk,xkA lkj.kh 3] Hkkx d] [k.M III i- bl [k.M eas os lHkh vkiwfrZ;ka vkrh gSa ftuij dj dk Hkqxrku fjolZ pktZ ds vk/kkj ij fd;k tkrk gS] ftldh ?kks"k.kk vkids vkiwfrZdrkZ }kjk dh x;h gks vkSj mls vkod çnk; tks fd fjolZ pktZ ds çfrnk;h gks esa nk;j fd;k x;k gksA ii- bl lkj.kh es a dsoy ogh vkiwfrZ;ka n'kkZ;h tkrh gSa ftuij vkbZVhlh miyC/k gksAa iii- dj ds Hkqxrku ds fy, ,slh vkiwfrZ;ks a dh ?kks"k.kk dh lkj.kh 3-1¼?k½ eas dh tk,xhA dj ds Hkqxrku ij ØsfMV dks ç dh lkj.kh 4¼d½¼3½ ds varxZr çkIr dh tk ldrh gSA iii- dj ds Hkqxrku ds fy, ,slh vkiwfrZ;ksa dh ?kks"k.kk k dh lkj.kh 3-1¼?k½ esa dh tk,xhA cgjgky ,slh vkiwfrZ;ksa ij ØsfMV miyC/k ugha gksxhA lkj.kh 3] Hkkx d] [k.M IV i- bl [k.M eas vkids }kjk Hkqxrku fd;s x;s ml vkbZth,lVh dk C;kSjk gksrk gS tks fd fons'k ;k ,lbZtSM bdkbZ;ks/aMsoyilZ ls fd;s x;s eky ds vk;kr ij fcy eky dk vk;kr vQ ,UVªh vkSj mlds la'kks/ku eas fd;k x;k gksA bl C;kSjs dks vkblxsV flLVe ls fudVre okLrfod le; ds vk/kkj ij v|ru fd;k tkrk jgrk gSA ii- bl lkj.kh eas mu vk;kr ls lacaf/kr MkVk gksxa s tks fd vki ¼th,lVhvkbZ,u½ ds }kjk ml eghus eas fd;k x;k gks ftl eghus ds fy, dks rS;kj fd;k tk jgk gksA iii- vkblxsV dh lanHkZ rkjh[k og rkjh[k gksxh ftl rkjh[k ls çkIrdrkZ buiqV VSDl ØsfMV dks ysus dk ik= curk gSA iv- bl lkj.kh es a ;g Hkh crk;k x;k gS fd fdu fcy vQ ,UVªh eas la'kks/ku gqvk gSA v. ;g tkudkjh vkblxsV ls çkIr MkVk ds vk/kkj ij lkj.kh es a nh tkrh gSA dksfj;j vk;kr tSls dfri; vk;krks a ls lacaf/kr tkudkjh miyC/k ugha gks ldrh lkj.kh 3] Hkkx [k] [k.M I i- bl [k.M eas çkIr ØsfMV uksVl~ vkSj mlds la'kks/ku dk C;kSjk gksrk gS ftldh ?kks"k.kk vkids vkiwfrZdrkZ }kjk dh xbZ gksrh gS vkSj mldks mlus vius vU; vkSj 5 esa fd;k gksrk gSA ii- ,slh ØsfMV dks dh lkj.kh 4¼[k½¼2½ ds varxZr okil dj fn;k tk,xkA ;fn ;g ewY; _.kkRed gS rks ØsfMV dk iqu% nkok fd;k tk ldsxk c'krsZ fd mldks igys fdlh fLFkfr eas okil dj fn;k x;k gks12 DELHI GAZETTE : EXTRAORDINARY PART IV] lkj.kh 4] Hkkx d] [k.M I, i- bl [k.M eas mu vkiwfrZ;ks a dk C;kSjk gksxk ¼muls fHkUu ftuij dj dk Hkqxrku fjolZ pktZ ds vk/kkj ij fd;k tkuk gks½ ftudh ?kks"k.kk dj nh x;h gks vkSj vkids vU; lHkh vkbZVhlh&fjolZ pktZ ls fHkUu vkiwfrZdrkZvksa ds nokjk ç:i th,lVhvkj &1 vkSj 5 eas ftUgsa nk;j dj fn;k x;k gksA vkiwfrZ;ka tks fd iath—r O;fä;ks a ds }kjk dh ii- bl lkj.kh es a dsoy ogh vkiwfrZ;ka n'kkZ;h tkrh gSa ftuij vkbZVhlh miyC/k ugha gksrh gksAa xbZ gksa iii- ;g dsoy lwpuk ek= ds fy, gS vkSj ,slh ØsfMV dks esa ugha fy;k tk,xkA lkj.kh 4] Hkkx d] [k.M II i- bl [k.M eas mu vkiwfrZ;ks a dk C;kSjk fn;k x;k gksrk gS ftldks fd fdlh buiqV lfoZl fMLVªhC;wVj ds }kjk ?kksf"kr fd;k x;k gS vkSj mls vkbZ,lMh dh vkod çnk; eas nk;j fd;k x;k gksA ii- bl lkj.kh es a dsoy ogh vkiwfrZ;ka n'kkZ;h tkrh gSa ftuij vkbZVhlh miyC/k ugha gksrh gksAa iii- ;g dsoy lwpuk ek= ds fy, gS vkSj ,slh ØsfMV dks k es a ugha fy;k tk,xkA lkj.kh 4] Hkkx d] [k.M III i- bl [k.M eas mu vkiwfrZ;ks a dk C;kSjk gksrk gS tks fd fjolZ pktZ ds çfr nk;h gksrh gSa] ftudh ?kks"k.kk vkids vkiwfrZdrkZ ds }kjk dh xbZ gksrh gS vkSj mlus mls vkod çnk; tks fd fjolZ pktZ ds çfr nk;h gks vius eas nk;j fd;k gksrk gSA सारणी ii- bl lkj.kh es a dsoy ogh vkiwfrZ;ka n'kkZ;h tkrh gSa ftuij vkbZVhlh miyC/k ugha gksrh gksAa iii. dj ds Hkqxrku ds fy, ,slh vkiwfrZ;ksa dkh ?kks’k.kkz iz#i th,lVhvkj&3[k dh lkj.kh 3-1¼?k½ eas dh tk,xh A cgjgky ,slh vkiwfrZ;ksa ij dzsfMV miyC/k ugha gksxhA lkj.kh 4] Hkkx [k] [k.M I i- bl [k.M eas os lHkh vkiwfrZ;ka vkrh gSa ftuij ØsfMV uksV dh ikorh ,oa la'kks/ku gks vkSj ftldh ?kks"k.kk vkids vkiwfrZdrkZ }kjk dh x;h gks vkSj mls ç vU; ,oa 5 eas nk;j fd;k x;k gksA ii- bl lkj.kh es a dsoy ogh vkiwfrZ;ka n'kkZ;h tkrh gSa ftuij vkbZVhlh miyC/k ugha gksrh gksAa iii- ,slh ØsfMV dks dh lkj.kh 4¼[k½¼2½ ds varxZr okil dj fn;k tk,xkA jk"Vªh; jkt/kkuh {k=s fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij eukst dqekj] mi lfpo&IV ¼foÙk½ % eyw fu;e] fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV½ eas vf/klwpuk rkjh[k 22 twu] 2017 }kjk la0Qk0 03¼10½@foÙk ¼jktLo&I½@2020&21@Mh,l&VI@342] rkjh[k 22 twu] 2017 }kjk çdkf'kr vf/klwpuk rkjh[k 22 twu] 2017 }kjk çdkf'kr fd, x, Fks vkSj mudk vafre la'kk/s ku fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV½] rkjh[k 07@07@2021 }kjk çdkf'kr vf/klwpuk la- 79@2020&jkT; dj rkjh[k 07@07@2021] tk s fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV½ esa la0Qk0 03¼99½@foÙk ¼O;;&IV½@2021&22@Mh,l&IV@538 rkjh[k 07@07@2021 }kjk fd;k x;k APART IV DELHI GAZETTE : EXTRAORDINARY 13 FINANCE (EXPENDITURE-IV) DEPARTMENT NOTIFICATION Delhi, the 7th July, 2021 No. 82/2020– State Tax No. F.3 (101)/Fin (Exp-IV)/2021-22/DS-IV/539.-In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, on 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 (ThirteenthAmendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall come into force on the 10th day of November, 2020. 2. In the Delhi Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), for rule 59, the following rule shall be substituted with effect from the 1st day of January, 2021 namely:- “59. Form and manner of furnishing details of outward supplies.-(1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 for the month or the quarter, as the case may be, electronically through the common portal, either directly or through a Facilitation Centre as may be notified by the Commissioner. (2) The registered persons required to furnish return for every quarter under proviso to sub-section (1) of section 39 may furnish the details of such outward supplies of goods or services or both to a registered person, as he may consider necessary, for the first and second months of a quarter, up to a cumulative value of fifty lakh rupees in each of the months,- using invoice furnishing facility (hereafter in this notification referred to as the “IFF”) electronically on the common portal, duly authenticated in the manner prescribed under rule 26, from the 1st day of the month succeeding such month till the 13thday of the said month. (3) The details of outward supplies furnished using the IFF, for the first and second months of a quarter, shall not be furnished in FORM GSTR-1 for the said quarter. (4) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the– (a) invoice wise details of all - (i) inter-State and intra-State supplies made to the registered persons; and (ii) inter-State supplies with invoice value more than two and a half lakh rupees made to the unregistered persons; (b) consolidated details of all - (i) intra-State supplies made to unregistered persons for each rate of tax; and (ii) State wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax; (c) debit and credit notes, if any, issued during the month for invoices issued previously. (5) The details of outward supplies of goods or services or both furnished using the IFF shall include the – (a) invoice wise details of inter-State and intra-State supplies made to the registered persons; (b) debit and credit notes, if any, issued during the month for such invoices issued previously.”. 3. In the said rules, for rule 60, the following rule shall be substitutedwith effect from the 1st day of January, 2021, namely:- “60. Form and manner of ascertaining details of inward supplies.-(1) The details of outward supplies furnished by the supplier in FORM GSTR-1 or using the IFF shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-2A, in FORM GSTR-4A and in FORM GSTR-6 Athrough the common portal, as the case may be. (2) The details of invoices furnished by an non-resident taxable person in his return in FORM GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A of FORM GSTR 2A electronically through the common portal. (3) The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of FORM GSTR 2A electronically through the common portal.14 DELHI GAZETTE : EXTRAORDINARY PART IV] (4) The details of tax deducted at source furnished by the deductor under sub-section (3) of section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of FORM GSTR-2A electronically through the common portal (5) The details of tax collected at source furnishedby an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal. (6) The details of the integrated tax paid on the import of goods or goods brought in domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone developer on a bill of entry shall be made available in Part D of FORM GSTR-2 A electronically through the common portal. (7) An auto-drafted statement containing the details of input tax credit shall be made available to the registered person in FORM GSTR-2B, for every month, electronically through the common portal, and shall consist of - (i) the details of outward supplies furnished by his supplier, other than a supplier required to furnish return for every quarter under proviso to sub-section (1) of section 39, in FORM GSTR-1, between the day immediately after the due date of furnishing of FORM GSTR-1 for the previous month to the due date of furnishing of FORM GSTR-1 for the month; (ii) the details of invoices furnished by a non-resident taxable person in FORM GSTR-5 and details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 and details of outward supplies furnished by his supplier, required to furnish return for every quarter under proviso to sub- section (1) of section 39, in FORM GSTR-1 or using the IFF, as the case may be,- (a) for the first month of the quarter, between the day immediately after the due date of furnishing of FORM GSTR-1 for the preceding quarterto the due date of furnishing details using the IFF for the first month of the quarter; (b) for the second month of the quarter, between theday immediately after the due date of furnishing details usingthe IFF for the first month of the quarter to the due date of furnishing details usingthe IFF for the second month of the quarter; (c) for the third month of the quarter, between the day immediately after the due date of furnishing of details using the IFF for the second month of the quarter to the due date of furnishing of FORM GSTR-1 for the quarter; (iii) the details of the integrated tax paid on the import of goods or goods brought in the domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone developer on a bill of entry in the month. (8) The Statement in FORM GSTR-2B for every month shall be made available to the registered person,- (i) for the first and second month of a quarter, a day after the due date of furnishing of details of outward supplies for the said month, in the IFF by a registered person required to furnish return for every quarter under proviso to sub-section (1) of section 39, or in FORM GSTR-1 by a registered person, other than those required to furnish return for every quarter under proviso to sub-section (1) of section 39, whichever is later; (ii) in the third month of the quarter, a day after the due date of furnishing of details of outward supplies for the said month, in FORM GSTR-1 by a registered person required to furnish return for every quarter under proviso to sub-section (1) of section 39.” 4. In the said rules, in rule 61, after sub-rule (5), the following sub-rule shall beinserted, namely: - “(6) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return in FORM GSTR-3B, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner, on or before the twentieth day of the month succeeding such tax period: Provided that for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twenty-second day of the month succeeding such month: Provided further that for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall bePART IV DELHI GAZETTE : EXTRAORDINARY 15 furnished electronically through the common portal, on or before the twenty-fourth day of the month succeeding such month.” 5. In the said rules, for rule 61,the following rule shall be substitutedwith effect from the 1st day of January, 2021, namely: - “61. Form and manner of furnishing of return.-(1) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or an Input Service Distributor or a non- resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return in FORM GSTR-3B, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner, as specified under – (i) sub-section (1) of section 39, for each month, or part thereof, on or before the twentieth day of the month succeeding such month: (ii) proviso to sub-section (1) of section 39, for each quarter, or part thereof, for the class of registered persons mentioned in column (2) of the Table given below, on or before the date mentioned in the corresponding entry in column (3) of the said Table, namely:– Table S. Class of registered persons Due Date No. (1) (2) (3) 1. Registered persons whose principal place of business is in twenty-second day of the month succeeding the States of Chhattisgarh, Madhya Pradesh, Gujarat, such quarter. Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep. 2. Registered persons whose principal place of business is in twenty-fourth day of the month succeeding the States of Himachal Pradesh, Punjab, Uttarakhand, such quarter. Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi. (2) Every registered person required to furnish return,under sub-rule (1) shall, subject to the provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in the return in FORM GSTR-3B. (3) Every registered person required to furnish return, every quarter, under clause (ii) of sub-rule (1) shall pay the tax due under proviso to sub-section (7) of section 39, for each of the first two months of the quarter, by depositing the said amount in FORM GST PMT-06, by the twenty fifth day of the month succeeding such month: Provided that the Commissioner may, on the recommendations of the Council, by notification, extend the due date fordepositing the said amount in FORM GST PMT-06, for such class of taxable persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner: Provided also that while making a deposit in FORM GST PMT-06, such a registered person may – (a) for the first month of the quarter, take into account the balance in the electronic cash ledger. (b) for the second month of the quarter, take into account the balance in the electronic cash ledger excluding the tax due for the first month. (4) The amount deposited by the registered person sunder sub-rule (3) above, shall be debited while filing the return for the said quarter in FORM GSTR-3B, and any claim of refund of such amount lying in balance in the electronic16 DELHI GAZETTE : EXTRAORDINARY PART IV] cash ledger, if any, out of the amount so deposited shall be permitted only after the return in FORM GSTR-3B for the said quarter has been filed.”. 6. In the said rules, after rule 61, the following rule shall be inserted, namely:- “61A. Manner of opting for furnishing quarterly return.-(1) Every registered person intending to furnish return on a quarterly basis under proviso to sub-section (1) of section 39, shall in accordance with the conditions and restrictions notified in this regard, indicate his preference for furnishing of return on a quarterly basis, electronically, on the common portal, from the 1st day of the second month of the preceding quarter till the last day of the first month of the quarter for which the option is being exercised: Provided that where such option has been exercised once, the said registered person shall continue to furnish the return on a quarterly basis for future tax periods, unless the said registered person,– (a) becomes ineligible for furnishing the return on a quarterly basis as per the conditions and restrictions notified in this regard; or (b) opts for furnishing of return on a monthly basis, electronically, on the common portal: Provided further that a registered person shall not be eligible to opt for furnishing quarterly return in case the last return due on the date of exercising such option has not been furnished. (2) A registered person, whose aggregate turnover exceeds 5 crore rupees during the current financial year, shall opt for furnishing of return on a monthly basis, electronically, on the common portal, from the first month of the quarter, succeeding the quarter during which his aggregate turnover exceeds 5 crore rupees. 7. In the said rules, in rule 62, (i) in sub-rule (1),the words, figures, letters and brackets “or paying tax by availing the benefit of notification of the Government of National Capital Territory of Delhi, Department of Finance, Revenue-I, No. 02/2019– State Tax (Rate), dated the 12th September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.3 (52)/Fin (Rev-I)/2019-20/DS-VI/425, dated the 12th September, 2019”, shall be omitted; (ii) (ii) in sub-rule (4), the words, figures, letters and brackets “or by availing the benefit of notification of the Government of National Capital Territory of Delhi, Department of Finance, Revenue-I, No. 02/2019– State Tax (Rate), dated the 12th September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.3 (52)/Fin (Rev-I)/2019-20/DS-VI/425, dated the 12th September, 2019” shall be omitted; (iii) in the explanation to sub-rule (4), the words, figures, letters and brackets “or opting for paying tax by availing the benefit of notification of the Government of National Capital Territory of Delhi, Department of Finance, Revenue-I, No. 02/2019– State Tax (Rate), dated the 12th September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.3 (52)/Fin (Rev-I)/2019-20/DS-VI/425, dated the 12th September, 2019” shall be omitted; (iv) sub-rule (6) shall be omitted. 7. In FORM GSTR-1, in the Instructions, after serial number 17, the following instruction shall be inserted, namely:- “18. It will be mandatory to specify the number of digits of HSN code for goods or services that a class of registered persons shall be required to mention as may be specified in the notification issued from time to time under proviso to rule 46 of the said rules. 8. After FORM-2A, the following FORM shall be inserted, namely: –[PART IV DELHI GAZETTE : EXTRAORDINARY 17 “FORM-2B [See rule 60(7)] Auto-drafted ITC Statement (From FORM GSTR-1, GSTR-5, GSTR-6 and Import data received from ICEGATE) Year YYYY-YY Month 1. GSTIN 2(a). Legal name of the registered person 2(b). Trade name, if any 2(c). Date of generation DD/MM/YYYY HH:MM 3. ITC Available Summary (Amount in ₹ in all sections) GSTR-3B Integrated Tax Central State/UT S.no. Heading Cess (₹) Advisory table (₹) Tax (₹) tax (₹) Credit which may be availed under FORM GSTR-3B Part A ITC Available - Credit may be claimed in relevant headings in GSTR-3B If this is positive, credit may be availed under All other ITC - Supplies from registered Table 4(A)(5) of FORM GSTR-3B. I 4(A)(5) persons other than reverse charge If this is negative, credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B. B2B - Invoices s lia B2B - Debit notes te D B2B - Invoices (Amendment) B2B - Debit notes (Amendment) If this is positive, credit may be availed under Table 4(A)(4) of FORM GSTR-3B. II Inward Supplies from ISD 4(A)(4) If this is negative, credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B. s lia ISD - Invoices te D ISD - Invoices (Amendment)18 DELHI GAZETTE : EXTRAORDINARY PART IV] These supplies shall be declared in Table 3.1(d) 3.1(d) of FORM GSTR-3B for payment of tax. III Inward Supplies liable for reverse charge 4(A)(3) Credit may be availed under Table 4(A)(3) of FORM GSTR-3B on payment of tax. B2B - Invoices s lia B2B - Debit notes te D B2B - Invoices (Amendment) B2B - Debit notes (Amendment) If this is positive, credit may be availed under Table 4(A)(1) of FORM GSTR-3B. IV Import of Goods 4(A)(1) If this is negative, credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B. IMPG - Import of goods from overseas s lia IMPG (Amendment) te D IMGSEZ - Import of goods from SEZ IMGSEZ (Amendment) Part B ITC Reversal - Credit shall be reversed in relevant headings in GSTR-3B If this is positive, Credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B. I Others 4(B)(2) If this is negative, then credit may be reclaimed subject to reversal of the same on an earlier instance. B2B - Credit notes B2B - Credit notes (Amendment) s B2B - Credit notes (Reverse charge) lia te B2B - Credit notes (Reverse charge) D (Amendment) ISD - Credit notes ISD - Credit notes (Amendment)[PART IV DELHI GAZETTE : EXTRAORDINARY 19 4. ITC Not Available Summary (Amount in ₹ in all sections) GSTR-3B Integrated Central State/UT S.No. Heading Cess (₹) Advisory Table Tax (₹) Tax (₹) tax (₹) Credit which may not be availed under FORM GSTR-3B Part A ITC Not Available All other ITC - Supplies from registered I NA Such credit shall not be taken in FORM persons other than reverse charge GSTR-3B B2B - Invoices s lia B2B - Debit notes te D B2B - Invoices (Amendment) B2B - Debit notes (Amendment) Such credit shall not be taken in FORM II Inward Supplies from ISD NA GSTR-3B s lia ISD - Invoices te D ISD Amendment - Invoices These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of III Inward Supplies liable for reverse charge 3.1(d) tax. However, credit will not be available on the same. B2B - Invoices s lia B2B - Debit notes te D B2B - Invoices (Amendment) B2B - Debit notes (Amendment) Part B ITC Reversal Credit shall be reversed under Table 4(B)(2) I Others 4(B)(2) of FORM GSTR-3B. s B2B - Credit notes lia te B2B - Credit notes (Amendment) D20 DELHI GAZETTE : EXTRAORDINARY PART IV] B2B - Credit notes (Reverse charge) B2B - Credit notes (Reverse charge) (Amendment) ISD - Credit notes ISD - Credit notes (Amendment) Instructions: 1. Terms Used :- a. ITC – Input tax credit b. B2B – Business to Business c. ISD – Input service distributor d. IMPG – Import of goods e. IMPGSEZ – Import of goods from SEZ 2. Important Advisory: a) FORM GSTR-2B is a statement which has been generated on the basis of the information furnished by your suppliers in their respective FORMS GSTR-1,5 and 6. It is a static statement and will be made available once a month. The documents filed by the supplier in any FORMS GSTR-1,5 and 6would reflect in the next open FORM GSTR-2B of the recipient irrespective of supplier’s date of filing. Taxpayers are advised to refer FORM GSTR-2B for availing credit in FORM GSTR-3B. However, in case for additional details, they may refer to their respective FORM GSTR-2A (which is updated on near real time basis) for more details. b) Input tax credit shall be indicated to be non-available in the following scenarios: - i. Invoice or debit note for supply of goods or services or both where the recipient is not entitled to input tax credit as per the provisions of sub-section (4) of Section 16 of DGST Act, 2017. ii. Invoice or debit note where the Supplier (GSTIN) and place of supply are in the same State while recipient is in another State. However, there may be other scenarios for which input tax credit may not be available to the taxpayers and the same has not been generated by the system. Taxpayers, should self-assess and reverse such credit in their FORM GSTR-3B. 3. It may be noted that FORM GSTR-2B will consist of all the FORM GSTR-1s, 5s and 6s being filed by your suppliers, generally between the due dates of filing of two consequent GSTR-1 or furnishing of IFFs, based on the filing option (monthly or quarterly) as chosen by the corresponding supplier. The dates for which the relevant data has been extracted is specified in the DGST Rules and is also available under the “View Advisory” tab on the online portal. For example, FORM GSTR-2B for the month of February will consist of all the documents filed by suppliers who choose to file their FORM GSTR-1 monthly from 00:00 hours on 12th February to 23:59 hours on 11th March. 4. It also contains information on imports of goods from the ICEGATE system including data on imports from Special Economic Zones Units / Developers.[PART IV DELHI GAZETTE : EXTRAORDINARY 21 5. It may be noted that reverse charge credit on import of services is not part of this statement and will be continued to be entered by taxpayers in Table 4(A)(2) of FORM GSTR-3B. 6. Table 3 captures the summary of ITC available as on the date of generation of FORM GSTR-2B. It is divided into following two parts: A. Part A captures the summary of credit that may be availed in relevant tables of FORM GSTR-3B. B. Part B captures the summary of credit that shall be reversed in relevant table of FORM GSTR-3B. 7. Table 4 captures the summary of ITC not available as on the date of generation of FORM GSTR-2B. Credit available in this table shall not be availed as credit in FORM GSTR-3B. However, the liability to pay tax on reverse charge basis and the liability to reverse credit on receipt of credit notes continues for such supplies. 8. Taxpayers are advised to ensure that the data generated in FORM GSTR-2B is reconciled with their own records and books of accounts. Tax payers shall ensure that a. No credit shall be taken twice for any document under any circumstances. b. Credit shall be reversed wherever necessary. c. Tax on reverse charge basis shall be paid. 9. Details of invoices, credit notes, debit notes, ISD invoices, ISD credit and debit notes, bill of entries etc. will also be made available online and through download facility. 10. There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate column will be provided for invoices / documents where such rate is applicable. 11. Table wise instructions: Table No. and Heading Instructions Table 3 Part A Section I i. This section consists of the details of supplies (other than those on which tax is to be paid on reverse charge basis), which have been declared and filed by youar suppliers in their FORM GSTR-1 and 5. All other ITC - Supplies ii. This table displays only the supplies on which input tax credit is available. from registered persons other than reverse charge iii. Negative credit, if any may arise due to amendment in B2B– Invoices and B2B – Debit notes. Such credit shall be reversed in Table 4(B)(2) of FORM GSTR-3B. Table 3 Part A Section II i. This section consists of the details of supplies, which have been declared and filed by an input service distributor in their FORM GSTR-6. Inward Supplies from ISD ii. This table displays only the supplies on which ITC is available. iii. Negative credit, if any, may arise due to amendment in ISD Amendments – Invoices. Such credit shall be reversed in table 4(B)(2) of FORM GSTR-3B. Table 3 Part A Section III i. This section consists of the details of supplies on which tax is to be paid on reverse charge basis, which have been declared and filed by your suppliers in their FORM GSTR-1. Inward Supplies liable for ii. This table provides only the supplies on which ITC is available. reverse charge22 DELHI GAZETTE : EXTRAORDINARY PART IV] iii. These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. Credit may be availed under Table 4(A)(3) of FORM GSTR-3B on payment of tax. Table 3 Part A Section IV i. This section provides the details of IGST paid by you on import of goods from overseas and SEZ units / developers on bill of entry and amendment thereof. These details are updated on near real time basis from the ICEGATE system. Import of Goods ii. This table shall consist of data on the imports made by you (GSTIN) in the month for which FORM GSTR-2B is being generated for. iii. The ICEGATE reference date is the date from which the recipient is eligible to take input tax credit. iv. The table also provides if the Bill of entry was amended. v. Information is provided in the tables based on data received from ICEGATE. Information on certain imports such as courier imports may not be available. Table 3 Part B Section I i. This section consists of the details of credit notes received and amendment thereof which have been declared and filed by your suppliers in their FORM GSTR-1 and 5 Others ii. Such credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B. If this value is negative, then credit may be reclaimed subject to reversal of the same on an earlier instance. Table 4 Part A Section I i. This section consists of the details of supplies (other than those on which tax is to be paid on reverse charge basis), which have been declared and filed by your suppliers in their FORM GSTR-1 and 5. All other ITC - Supplies ii. This table provides only the supplies on which ITC is not available. from registered persons other than reverse charge iii. This is for information only and such credit shall not be taken in FORM GSTR-3B. Table 4 Part A Section II i. This section consists of the details supplies, which have been declared and filed by an input service distributor in their FORM GSTR-6. Inward Supplies from ISD ii. This table provides only the supplies on which ITC is not available. iii. This is for information only and such credit shall not be taken in FORM GSTR-3B. Table 4 Part A Section III i. This section consists of the details of supplies liable for reverse charge, which have been declared and filed by your suppliers in their FORM GSTR-1. Inward Supplies liable for ii. This table provides only the supplies on which ITC is not available. reverse charge iii. These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. However, credit will not be available on such supplies. Table 4 Part B Section I i. This section consists details the credit notes received and amendment thereof which have been declared and filed by your suppliers in their FORM GSTR-1 and 5 Others ii. This table provides only the credit notes on which ITC is not available. iii. Such credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B.[PART IV DELHI GAZETTE : EXTRAORDINARY 23 9. This notification shall come into force with effect from 10thday of November, 2020. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy. IV (Finance) Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification, dated the 22ndJune, 2017, published vide No. F.3 (10)/Fin (Rev-I)/2017- 18/DS-IV/342, dated the 22ndJune, 2017 and was last amended vide notification No. 79/2020-State Tax, dated the 07/07/2021, published in the Gazette of Delhi, Extraordinary, Part IV,published vide No. F.3 (100)/Fin (Exp-IV)/2021-22/DS-IV/538, dated the 07/07/2021. 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