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Date: 2021-07-07 Category: Extra Ordinary State: Union Government Country: India

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

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

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Executive Summary & Key Takeaways

## Report on the Delhi Goods and Services Tax (DGST) Rules Amendment **1. Executive Summary:** This report analyzes amendments to the Delhi Goods and Services Tax (DGST) Rules, 2017, as published by the Government of the National Capital Territory of Delhi on July 7, 2021. These amendments, known as the Delhi Goods and Services Tax Twelfth Amendment Rules, 2020, primarily address modifications to Harmonised System of Nomenclature (HSN) code requirements, procedures for furnishing Nil returns, audit requirements, e-way bill restrictions, and revisions to various forms including GSTR-1, GSTR-2A, GSTR-5, GSTR-5A, GSTR-9, GSTR-9C, GST RFD01, GST ASMT16, GST DRC01, GST DRC02, GST DRC07, GST DRC08, GST DRC09, GST DRC24 and GST DRC25. The core purpose of these changes appears to be to streamline compliance, enhance clarity, and address implementation challenges encountered after the initial rollout of the DGST. **2. Introduction:** This report aims to provide an informative overview of the recent amendments to the Delhi Goods and Services Tax (DGST) Rules, 2017. The analysis is based solely on the official government notification published on July 7, 2021, and focuses on understanding the nature and implications of these changes for affected businesses and stakeholders. **3. Policy Overview:** * This report concerns amendments to the existing Delhi Goods and Services Tax Rules, 2017. * **Core Objective(s):** Based on the text, the objectives appear to be: * To refine existing procedures for GST compliance. * To clarify certain ambiguities in the rules. * To address practical difficulties faced by taxpayers in complying with the existing regulations. * To ensure better reconciliation of input tax credit. * To incorporate recommendations from the GST Council. **4. Background and Rationale:** As an amendment, the notification suggests the need to refine the original DGST Rules, 2017. Based on the text, the reasons for the specific changes can be inferred as follows: * **HSN Code Specification:** The amendment to Rule 46 suggests the need for a more nuanced approach to specifying HSN code requirements based on the type of goods/services and the category of registered persons. * **Nil Return Furnishing:** The new Rule 67A indicates an effort to simplify the process for registered persons filing Nil returns by introducing a Short Messaging Service (SMS) based facility. * **Audit Requirements:** Changes to Rule 80 indicate changes to turnover limits for audit requirements. * **E-way Bill Restrictions:** The amendment to Rule 138E suggests addressing difficulties that occurred during the initial stages of COVID-19 lockdown period. * **Form Revisions:** The substantial changes to various forms (GSTR-1, GSTR-2A, GSTR-5, GSTR-5A, GSTR-9, GSTR-9C, GST RFD01, GST ASMT16, GST DRC01, GST DRC02, GST DRC07, GST DRC08, GST DRC09, GST DRC24 and GST DRC25) suggest efforts to improve reporting accuracy and streamline data reconciliation. **5. Key Provisions / Changes:** The following are the key changes introduced by the amendment text: * **Rule 46 (Invoice):** Revisions provide flexibility for the Commissioner to specify the number of digits of the Harmonised System of Nomenclature (HSN) code required for goods or services based on registered person classification or specific supply types, or to exempt certain classes of registered persons from HSN code reporting. The *effect* is more tailored HSN code reporting requirements based on business size and sector. * **Rule 67A (Furnishing Returns via SMS):** A new rule introduces the option to furnish Nil returns (GSTR3B), Nil outward supply details (GSTR1), or Nil statements (GST CMP08) via SMS using a registered mobile number, verified by a One-Time Password (OTP). The *effect* is simplified compliance for businesses with no transactions in a tax period. * **Rule 80 (Audit):** For the financial years 2018-2019 and 2019-2020, every registered person whose aggregate turnover exceeds five crore rupees shall get his accounts audited and furnish form GSTR9C. * **Rule 138E (E-way Bill):** Restriction on e-way bill generation shall not apply during the period from March 20, 2020 to October 15, 2020 in case of not furnishing GSTR-3B/GSTR-1/GST CMP-08 from February 2020 to August 2020. The *effect* is relaxation for non-filers during the specified COVID-19 affected period. * **Rule 142 (Recovery):** Proper officer may communicate. * **FORM GSTR1:** Against serial number 12, in the Table, in column 6, in the heading, for the words Total value, the words Rate of Tax shall be substituted. * **FORM GSTR2A:** Form GSTR2A is substited to include Details of auto drafted supplies From GSTR 1, GSTR 5, GSTR6, GSTR7, GSTR8, import of goods and inward supplies of goods received from SEZ units developers. * **Form GSTR-5:** * Includes Auto Populated ARN and Date of ARN. * Amends heading in serial number 10. * Serial number 10C. On account of inward supplies liable to reverse charge is inserted. * **Form GSTR-5A:** Includes ARN and Date of ARN, calculation of interest and calculation of tax, interest and any other amount payable and paid. * **Form GSTR-9:** * ITC on inward supplies other than imports and inward supplies liable to reverse charge but includes services received from SEZs received during the financial year but availed in the next financial year up to specified period is substituted. * Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period is substituted. * Taxpayers shall report the values pertaining to the financial year only. * FY 201718, 201819 and 201920 shall be substituted. * **FORM GST RFD01:** The brackets,word and lettersaccumulated ITC, shall be omitted. * **FORM GST ASMT16:** the table, shall be substituted. * **FORM GST DRC01:** the table, shall be substituted. * **FORM GST DRC02:** the table, shall be substituted. * **FORM GST DRC07:** the table, shall be substituted. * **FORM GST DRC08:** the table, shall be substituted. * **FORM GST DRC09:** the table, shall be substituted. * **FORM GST DRC24:** the table, shall be substituted. * **FORM GST DRC25:** the table, shall be substituted. **6. Target Audience and Stakeholders:** Based on the text, the directly affected stakeholders are: * **Registered persons:** Those required to comply with DGST rules, including those filing returns and generating e-way bills. * **Input Service Distributors (ISD):** Those dealing with ISD invoices and credit notes. * **Suppliers:** Registered person whose filing details are required to be shown. * **Tax Authorities:** Specifically, the Commissioner and proper officers responsible for administering and enforcing the DGST rules. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Commissioner of State Tax is identified as a key responsible body. * **Timelines/Procedures:** While specific deadlines for compliance are not detailed in the text, the implementation of the new rules related to filing returns and e-way bills will be immediate. * **Implementation Specific to Changes:** * Registered persons will need to adapt their systems and processes to comply with the new HSN code requirements. * The SMS-based Nil return filing facility requires development and deployment of the necessary technological infrastructure. **8. Expected Outcomes / Impact of Changes:** * **Impact of Specific Changes:** * **Rule 46:** Reduced compliance burden for smaller businesses while maintaining data quality for larger entities. * **Rule 67A:** Significant reduction in compliance costs and time for businesses with Nil returns. * **Rule 80:** Changes to turnover limits for audit requirements. * **Rule 138E:** Relief for businesses impacted by COVID-19 related disruptions. * **Form Revisions:** Enhanced data accuracy and reconciliation efficiency, leading to better ITC management. **9. Conclusion:** The amendments to the Delhi Goods and Services Tax Rules, 2017, represent a significant step towards refining the GST framework in Delhi. By addressing specific compliance challenges, simplifying procedures, and improving data reconciliation, these changes aim to enhance the overall efficiency and effectiveness of the DGST system. Stakeholders must carefully review these amendments and adapt their processes to ensure compliance.

Key Entities Referenced

DELHI: Place. National Capital Territory of Delhi, India ASHADHA: A month in the Hindu calendar, corresponding to June-July Delhi Goods and Services Tax Act, 2017: Law. A state-level GST law for Delhi. Delhi Goods and Services Tax Rules, 2017: Policy document. Rules framed under the Delhi Goods and Services Tax Act, 2017. Delhi Goods and Services Tax Twelveth Amendment Rules, 2020: Policy document. Amends the Delhi Goods and Services Tax Rules, 2017. Board: Organisation. Referred in context of recommendations of the council. FORM GSTR3B: Policy document. A form for furnishing Nil return under section 39 FORM GSTR1: Policy document. A form for furnishing Nil details of outward supplies under section 37 FORM GST CMP08: Policy document. A form for furnishing Nil statement under rule 62 Commissioner: Role. The authority who may specify number of digits of Harmonised System of Nomenclature code Harmonised System of Nomenclature: System of nomenclature for goods and services. FORM GSTR9C: Policy document. A reconciliation statement form to be furnished electronically. Manoj Kumar: Person. Dy. Secy. IV Finance ICEGATE: ICEGATE . A portal related to import/export and customs. FORM GST RFD01: Form. Form for refund application FORM GST ASMT16: Form. Form for Assessment order FORM GST DRC01: Form. Form for intimation of payment FORM GST DRC02: Form. Acknowledgement FORM GST DRC07: Form. Show cause notice FORM GST DRC08: Form. Summary of show cause notice FORM GST DRC09: Form. Order FORM GST DRC24: Form. Demand notice FORM GST DRC25: Form. Summary of demand
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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 072021-228193 SG-DLxx-ExG-0ID9E0x7x2x0 21-228193 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 187] दिल्ली, बधु वार, िुलाई 7, 2021/आषाढ़ 16, 1943 [रा.रा.रा.क्ष.ेदि. स.ं 76 No. 187] DELHI, WEDNESDAY, JULY 7, 2021/ASHADHA 16, 1943 [N. C. T. D. No. 76 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली 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'kks a ij] fnYyh eky vkSj lsok dj fu;e] 2017 dk vkSj la“kks/ku djus ds fy, fuEufyf[kr fu;e cukrs gaS] vFkkZr~ %&& 1- lfa{kIr uke vkSj çkjaHk&&¼1½ bu fu;eksa dk laf{kIr uke fnYyh eky vkSj los k dj ¼ckjgoka l'a kks/ku½ fu;e] 2020 gS A ¼2½ bu fu;eksa es a tSlk vU;Fkk micaf/kr gS] mlds flok;] ; s 15 vDVcw j] 2020 ls ykxw gksxa As 2- fnYyh eky vkSj los k dj fu;e] 2017 ¼ftls bles a blds i'pkÙk mä fu;e dgk x;k gS½ ds fu;e 46 es]a igys ijra dq ds LFkku ij] fuEufyf[kr ijarqd j[kk tk,xk] vFkkZr ~ %&& Þijra q cksMZ] ifj"kn~ dh flQkfj'kks a ij] vf/klwpuk }kjk] fuEufyf[kr fofufn"ZV dj ldsxk %& ¼i½ eky ;k los kvksa ds fy, ukei)fr dksM dh leq sfyr ç.kkyh ds vadks a dh l[a ;k] ftldh fdlh jftLVªh—r O;fä;ksa ds ox Z }kjk mYys[k fd;k tkuk vko';d gS( ;k 3765 DG/2021 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] ¼ii½ eky ;k lsokvks a ds çnk; dk dksb Z ,slk oxZ] ftlds fy, ukei)fr dksM dh leq sfyr ç.kkyh ds vadks a dh fofufnZ"V la[;k dk lHkh jftLVªh—r djnkrkvks a }kjk mYys[k fd;k tkuk vko';d gS( vkSj ¼iii½ jftLVªh—r O;fä;ksa dk oxZ] ftlls eky ;k los kvks a ds fy, ukei)fr dksM dh leq sfyr ç.kkyh dk mYys[k fd;k tkuk vko';d ugha gksxk %ßA 3- mä fu;eks a ds fu;e 67d ds LFkku ij] fuEufyf[kr fu;e j[kk tk,xk] vFkkZr ~ %&& Þ67d- bl v/;k; es a varfoZ"V fdlh ckr ds gksrs gq, Hkh] ,sls fdlh jftLVªh—r O;fä ls] ftlls dj vof/k ds fy,] /kkjk 39 ds v/khu esa 'kwU; fooj.kh] ;k /kkjk 37 ds v/khu ç:i es a tkod çnk;ks a ds 'kwU; C;kSjsa ;k es a 'kwU; fooj.k çLrqr fd, tkus dh vis{kk dh tkrh gS] bysDVªkWfud :i l s çLrqr djus ds çfr fdlh funs'Z k es a jftLVªh—r eksckby l[a ;k dk ç;ksx djus okyh vYi lans'kdkjh lsok ds ek/;e l s tkod çnk;ksa dh mä fooj.kh ;k C;kSjas ;k fooj.k çLrqr djuk lfEefyr gksxk vkSj tkod çnk;ksa dh mä fooj.kh dk fdlh jftLVªh—r eksckby la[;k vk/kkfjr ou Vkbe ikloMZ lqfo/kk }kjk lR;kiu fd;k tk,xk A bl fu;e ds ç;kstu ds fy,] tkod çnk;k sa dh 'kwU; fooj.kh ;k muds 'kwU; C;kSj s ;k 'kwU; fooj.k ls fdlh dj vof/k ds fy, /kkjk 39 ds v/khu fooj.kh ;k /kkjk 37 ds tkod çnk;ks a ds C;kSj s ;k fu;e 62 ds v/khu fooj.k vfHkçsr gksxk] ftles]a ;FkkfLFkfr] ;k ;k dh lHkh lkjf.k;ksa es a dqN ugha gS ;k dksb Z çfof"V ugha gS AßA 4- mä fu;e ds fu;e 80 ds mifu;e ¼3½ ea]s ijra dq ds LFkku ij] fuEufyf[kr ijra dq j[kk tk,xk] vFkkZr~ %&& Þijra q foÙkh; o"kZ 2018&2019 vkSj 2019&2020 ds fy,] ,slk çR;sd jftLVªh—r O;fä] ftldk dqy vkor Z ikap djksM+ #i, l s vf/kd gS] /kkjk 35 dh mi/kkjk ¼5½ ds v/khu ;FkkfofufnZ"V viu s y[s kkvksa dh laijh{kk djk,xk vkSj og lia jhf{kr okf"kZd y[s kkvks a dh çfr rFkk mä foÙkh; o"kZ ds fy, es a ;k rks lh/ks lkekU; iksVZy ds ek/;e l s bysDVªkWfud :i ls ;k vk;äq }kjk vf/klwfpr lqfo/kk dsæa ds ek/;e ls lE;dr% çekf.kr lek/kku fooj.k çLrqr djsxk AßA 5- mä fu;e ds fu;e 138³ es]a rhljs ijra dq ds i“pkr]~ fuEufyf[kr ijra dq 20 ekpZ] 2020 ls var%LFkkfir fd;k tk,xk] vFkkZr ~ %&& Þijra q ;g Hkh fd mä fuca/Zku 20 ekpZ] 2020 ls 15 väwcj] 2020 dh vof/k ds nkSjku ml n'kk es a ykxw ugha gksxk] tgka] ;FkkfLFkfr] es a fooj.kh ;k es a tkod çnk;ks a dk fooj.k ;k es a fooj.k Qjojh] 2020 l s vxLr] 2020 dh vof/k ds fy, çLrrq ugha fd;k x;k gS AßA 6- mDr fu;e ds fu;e 142 ds mifu;e ¼1d½ es]a&& ¼i½ Þmfpr vf/kdkjh djsxkß 'kCnksa ds LFkku ij] Þmfpr vf/kdkjh dj ldsxkß 'kCn j[ks tk,axs( ¼ii½ Þlalwfpr djsxkß 'kCnksa ds LFkku ij] Þlalwfprß 'kCn j[kk tk,xk A 7- mDr fu;e ds es]a Øe la[;kad 12 ds lkeu]s lkj.kh ds LrHak 6 ds 'kh"kZd es]a Þdqy ewY;ß 'kCnksa ds LFkku ij] Þdj dh njß 'kCn j[ks tk,axs A 8- mDr fu;eksa esa ds LFkku ij fuEufyf[kr ç:i çfrLFkkfir fd;k tk;sxk] vFkkZr%& iz#i th,lVhvkj&2d [fu;e 60 ¼1½ ns[ksa] ¼iz#i th,lVhvkj&1] th,lVhvkj&5] th,lVhvkj&6] th,lVhvkj&7] th,lVhvkj&8] eky dk vk;kr vkSj ,lbZtsM ] o’kZ ekg[PART IV DELHI GAZETTE : EXTRAORDINARY 3 3- jftLVªhd`r O;fDr ls ikzIr vkod iznk;] izfrorhZ izHkkj dks vkdf’kZr dju s okyh iznk; lfgr iznk;drkZ dk O;kikj@ chtd ds C;kSjs nj dj dj dh jkf'k iznk; dk izfrorh th,lVhvkj th,lVhvkj th,lVhkvkj l'akks/ku fd;k] ;fn dj jn~nhdj.k th,lVhvkbZ,u fof/kd uke ¼%½ ;ksX; LFkku Z izHkkj dks 1@5 dh vof/k 1@5 Hkjus dh 3[k Hkjus dh dksbZ gks vof/k dh izHkkoh ewY; ¼jkT;@la?k vkdf’kZr rkjh[k fLFkrh ¼gk¡@ uk½ ¼th,lVhkvkbZ,u] ftles a rkjh[k] ;fn la[;k izdkj Rkkjh[k ewY; ,dhd`r Dsnazh; jkT;@la?k midj jkT; {ks= dk djus okyh vU;½ l'akks/ku dksbZ gks dj dj jkT; {ks= dj uke½ vkiwfrZ;k¡ fd;k ¼gk¡@uk½ 1 2 3 4 5 6 7 8 9 10 1 1 12 13 14 15 16 17 18 19 20 4- jftLVªhd`r O;fDr l s izkIr vkod iznk; ftles a izfrorhZ izHkkj dks vkdf’kZr djus okyh vkiwfrZ;k¡ “kkfey gSa dk la“kks/ku ¼3 dk l“a kks/ku½ iqujhf{kr C;kSjs nj dj dj dh jkf“k iznk; dk izfrorh th,lVhvkj&1@5 th,lVhvkj&1@5 th,lVhvkj&3[k la'kks/ku fd;k ewy jíhdj.k ¼%½ ;ksX; LFkku Z izHkkj dh vof/k Hkjus dh rkjh[k Hkjus dh fLFkfr ¼th,lVhvkbZ,u] vU;½ nLrkost d h ewY; ¼jkT;@la?k dks ¼gk¡@uk½ dh dj çHkkoh jkT; {ks= vkdf’kZr vof/k rkjh[k] dk uke½ djus ;fn dksbZ okyh gks ewy nLrkost vkiwfr dk C;kSjk Z;k¡ ¼gk¡@ uk½ la[;k Rkkjh[k th,lVhvkbZ,u O;kikj@fof/kd la[;k izdkj Rkkjh[k ewY; ,dhd`rD snazh; jkT;@la?k midj uke dj dj jkT; {ks= dj 1 2 3 4 5 6 7 8 9 1 0 11 1 2 13 14 15 16 17 18 19 20 21 22 5- pkyw dj vof/k es a izkIr iznk;drkZ dk iznk;drkZ dk vfr'ks’k@teki= ds C;kSjs nj ¼%½ dj dj dh jkf'k iznk; dk izfrorh th,lVhvkj&1@5 dh th,lVhvkj&1@5 th,lVhvkj&3[k la'kks/ku fd;k dj jíhdj.k th,lVhvkbZ,u O;kikj@fof/kd ;ksX; LFkku Z izHkkj vof/k Hkjus dh rkjh[k Hkjus dh fLFkfr ¼th,lVhvkbZ,u] vU;½ vof/k dh çHkkoh uke ewY; ¼jkT;@la?k dks ¼gk¡@uk½ ftles a rkjh[k] jkT; {ks= vkdf’kZr l'akks/ku ;fn dksbZ dk uke½ djus fd;k k gk s okyh vkiwfrZ Z;k¡ ¼gk¡@ uk½ la[;k i= i= Rkjh[k ewY; ,dhd`rD snazh; jkT;@la?k midj izdkj vkiwfrZ dj dj jkT; {ks= dk dj izdkj 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 6- dk la'kks/ku ¼5 dk la'kks/ku½ ewy nLrkost dk iqujhf{kr C;kSjs nj dj dj dh jkf'k iznk; dk izfrorh th,lVhvkj&1@5 th,lVhvkj&1@5 th,lVhvkj&3[k la'kks/ku fd;k ewy jíhdj.k C;kSjk ¼%½ ;ksX; LFkku Z izHkkj dh vof/k Hkjus dh rkjh[k Hkjus dh fLFkfr ¼th,lVhvkbZ,u] vU;½ nLrkost d h iznk;drkZ O;kikj@fof/kd la[;k i= i= Rkkjh[k ewY; ewY; ,dhd`r dsanzh; jkT;@la?k midj ¼jkT;@la?k dks ¼gk¡@uk½ dh dj çHkkoh dk uke vkiwfrZ dj dj jkT; {ks= jkT; {ks= vkdf’kZr vof/k rkjh[k] izdkj dk dj dk uke½ djus ;fn izdkj okyh dksbZ gks izdkj la[;k Rkkjh[k vkiwfr Z;k¡ ¼gk¡@ uk½ th,lVhvkbZ,u 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 18 19 20 21 22 23 244 DELHI GAZETTE : EXTRAORDINARY PART IV] 7- vkbZ,lMh dk iznk;drkZ dk vkbZ,lMh nLrkost vkbZ,lMh lacaf/kr vkbZVhlh jkf'k th,lVhkvkj&6 th,lVhkvkj&6 la'kks/ku Dj vof/k vkbZVhlh th,lVhvkbZ,u O;kikj@fof/kd ds C;kSj chtd C;kSj dh vof/k Hkjus dh rkjh[k fd;k] ftles a dh uke ¼dsoy ;fn dksbZ l'akks/ku miyC/krk vkbZ,lMh tek gks fd;k i= ds fy,½ 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 8- ewy vkbZ,lMh nLrkost iqujhf{kr C;kSjs ewy vkbZ,lMh lacaf/kr vkbZVhlh jkf'k vkbZ,lMh vkbZ,lMh la'kks ewy vkbZVh ds C;kSjs chtd C;kSjs th,lVhvkj th,lVhvkj /ku nLrkos lh dh ¼dsoy &6 dh &6 Hkjus dh fd; t dh miyC/ vkbZ,lMh tek vof/k rkjh[k k dj krk i= ds fy,½ vof/k izdk la[; rkjh vkbZ,lMhdk izdk la[; Rkkjh la[; Rkkjh ,dhd` dsanzh jkT;@la mid j k [k th,lVhvkbZ j k [k k [k r dj ; ?k jkT; j ,u dj {ks= dj 1 2 3 4 6 7 8 9 10 11 12 13 14 15 16 17 18 19 9- dVkSrhdrkZ dk th,lVh vkbZ,u @ d VkSrhdrkZ@ th,lVhvkj&7@ çkIr jkf'k @ vkiwfrZ okilh dk Vhlh,l ds fy, fuoy jkf'k ¼ewy/la'kksf/kr½ bZ&okf.kfT;d vkijsVj dk bZ&okf.kfT;d th,lVhvkj&8 dh dj ldy ewY; ewY; jkf'k th,lVhvkbZ,u vkijsVj dk uke vof/k ¼ewy/ la'kksf/kr½ ¼ewy/ la'kksf/kr½ ,dhd`r dj dsaæh; dj jkT;@la?k jkT; {ks= dj 1 2 3 4 5 6 7 8 9 9क. टीडीएस 9ख. टीसीएस 1 2 3 4 5 6 7 8 1 2 3 4 5 6 7 8 9 10 funs'Z k% 1- ç;qä in %& dA vkbVhlh& buiVq VSDl ØsfMV [kA vkb,lMh & buiqV lfoZl fMLVªhC;wVj 2- egRoiw.kZ lykg % ç:i th,lVhvkj&2d ,d ,slk fooj.k gS ftldks vkids vkiwfrZdrkZvksa ds }kjk muds ç:i th,lVhvkj&1]5]6]7 ;k 8 es a nh x;h tkudkjh ds vk/kkj ij rS;kj fd;k x;k gSA ;g ,d ifjorZu'khy fooj.k gS vkSj ftls vkids vkiwfrZdrkZvksa }kjk fd, x, u, ;ksx@l'a kks/ku ds vk/kkj ij yxHkx okLrfod le; es v|ru fd;k tkrk jgrk gSA vkiwfrZdrkZvksa ds }kjk tksM+ s x, C;kSjksa dks çkIrdrkZ ds lca fU/kr ç:i th,lVhvkj&2, es a n'kkZ;k tkrk gS] pkgs vkiwfrZdrkZ ds }kjk çLrrq djus dh rkjh[k dqN Hkh gksA 3- ,slh fLFkfr gks ldrh gS tgka fd] dj dh ykxw nj ds çfr'kr dks ljdkj ds }kjk vf/klwfpr fd;k tk,A tgka ,slh nj ykxw gks ogk¡ chtd@nLrkostks a ds fy, vyx ls ,d dkye fn;k tk,xkA[PART IV DELHI GAZETTE : EXTRAORDINARY 5 4- rkfydkokj funZ's k% rkfydk la[;k vkSj funs'Z k 'kh"kZd 3 i. bl rkfydk es a vkids vkiwrhZdrkZvksa }kjk ç:i th,lVhvkj&1 vkSj 5 es a lgsts @ çLrrq fd, x, lHkh chtdksa ¼ çfrorhZ çHkkj dks vkdf"kZr dju s okyh chtd lfgr½ ds C;kSj s jftLVªh—r O;fä ls çkIr vkod vk,axs çnk;] çfrorhZ çHkkj dks vkdf"kZr ii. chtd ds çdkj% djus okyh çnk; lfgr d- vkj& fu;fer ¼,lbZtsM vkiwfr Z vkSj MhEM ,DliksVZ ls fHkUu½ [k- ,lbZtsMMCY;wih & dj ds Hkqxrku ds lkFk ,lbZtsM vkiwfrZ x- ,lbZtsMMCY;wvksih& dj ds Hkqxrku ds fcuk ,lbZtsM vkiwfrZ ?k- MhbZ & MhEM ,DliksVZ M- lhchMCY;w & vkbZth,lVh vkdf"kZr djus okyh vUr% jkT; vkiwfrZA iii. çR;sd chtd ds fy;s ç:i th,lVhvkj &1@5 ftles a ml chtd dks ?kksf"kr vkSj çLrqr fd;k x;k gS dh vof/k vkSj rkjh[k nh xbZ gSA bl ckr ij Hkh /;ku fn;k tkuk pkfg, fd vkiwrhZdrkZvksa ds }kjk tksM +s x, C;kSjk sa dks çkIrdrkZ ds lca fU/kr ç:i th,lVhvkj&2, es a n'kkZ;k tkrk gS] pkgs vkiwrhZdrkZ ds }kjk çLrqr djus dh rkjh[k dqN Hkh gks A mnkgj.kkFkZ] ;fn vkiwrhZdrkZ vius chtd vkbZ,uoh&1 fnukad 10 uoEcj] 2019 dks viu s ekpZ 2020 ds ç:i th,lVhvkj &1 çLrqr djrk gS rks ,sls chtd dks ekpZ 2020 ds ç:i th,lVhvkj &2d e sa gh n'kkZ;k tk;sxkA blh çdkj] ;fn vkiwrhZdrkZ viu s uoacj ekg ds ç:i iv. th,lVhvkj &1 dks 5 ekpZ] 2020 dks çLrqr djrk gS rks ,slh chtd dks çkIrdrkZ ds uoEcj] 2019 ds ç:i th,lVhvkj &2d es a n'kkZ;k tk;sxkA iv. ç:i th,lVhvkj&1 ds lca fU/kr ç:i th,lVhvkj&3ch ds çLrqr fd, tkus dh oLrqfLFkfr Hkh n'kkZ;h tk,xhA v. bl rkfydk es a ;g Hkh n'kkZ;k tk,xk fd D;k vkiwrhZdrkZ u s fdlh chtd ;k vfr'ks"k i= ¼MsfcV uksV½ es a dksbZ l'a kks/ku fd;k gS] vkSj ;fn gk¡ rks] og dj vof/k ftles a ,sls chtd dk la'kks/ku fd;k x;k] ?kksf"kr fd;k x;k vkSj çLrqr fd;k x;kA mnkgj.kkFkZ] ;fn vkiwrhZdrkZ u s 10 uoEcj] 2019 ds chtd vkbZ,uoh &1 vius uoEcj] 2019 ds ç:i th,lVhvkj&1 es a çLrqr fd;k gS] rks mlds bl chtd dks uoEcj] 2019 ds ç:i th,lVhvkj&2d es a n'kkZ;k tk;sxkA ;fn vkiwrhZdrkZ vius fnlEcj 2019 ds ç:i th,lVhvkj &1 es a bl chtd dk l'a kks/ku djrk gS] rks bl l'a kksf/kr chtd dks fnlEcj] 2019 ds ç:i th,lVhvkj &2d dh lkj.kh 4 e sa n'kkZ;k tk,xkA çkIrdrkZ ds uoEcj 2019 ds ç:i th,lVhvkj&2d dh rkfydk 3 e sa fn;s x, ewy jds kM Z es vc v|ru ds dkye gksxs a ftles a fd, x, l'a kks/ku dks ¼th,lVhvkbZ,u] vU;½ vkSj la'kks/ku dh dj vof/k tks dh fnlEcj 2019 gS] dks n'kkZ;k tk,xkA vi. ;fn vkiwfrZdrkZ u s viuk iathdj.k jnn ~ djok fn;k gS] rks çHkkoh jíhdj.k rkjh[k Hkh n'kkZ;h tk,xh A 4 jftLVªh—r O;fä ls çkIr i. bl rkfydk es a vkids vkiwfrZdrkZ }kjk muds ç:i th,lVhvkj&1 vkSj 5 es a lgsts@ çLrqr vkod çnk; ftles a çfrorhZ fd, x, chtdks a ¼ çfrorhZ çHkkj dks vkdf"kZr djus okyh chtd lfgr½ dk la'kks/ku gS A çHkkj dks vkdf"kZr djus okyh ii. ewy#i l s chtds dks ntZ fd, tku okyh dj vof/k vkSj la'kks/ku ds izdkj dks Hkh ck;k vkiwfrZ;k¡ 'kkfey gS dk la'kks/ku tk.xkA mnkgj.k ds fy,] ;fn vkiwfrdZ rkZ u s 10 uoEcj] 2019 ds chtd vkbZ,uoh&1] viu s ¼3 dk la'kks/ku½ uoEcj]2019 ds th,lVhkvkj&1 es a izLrqr fd;k gS] rks mlds bl chtd dks uoEcj] 2019 ds iz#i th,lVhkvj&2d es a n'kkZ;k tk;sxkA ;fn vkiwfrZdrkZ viu s fnlEcj] 2019 ds th,lVhvkj&1 es a bl chtd dks la'kks/ku djrk gS] rks bl la'kksf/kr chtd dks fnlEcj] 2019 ds iz#i th,lVhkvkj&d dh lkj.kh 4 e sa n'kkZ;k tk,xkA izkIrdrkZ ds uoEcj 2019 ds iz#i th,lVhvkj&2d dh rkfydk 3 e sa fn, x, ewy jds kM Z e sa vc v|ru ds dkye gksxa s ftles a fd, x, la'kks/ku dks ¼th,lVhvkbZ,u] vU;½ vkSj la'kks/ku dh dj vof/k tks fd fnlEcj] 2019 gS] dks n'kkZ;k tk,xkA 5 pkyw dj vof/k es a çkIr i- bl rkfydk es a vkids vkiwfrZdrkZ }kjk ç:i th,lVhvkj&1 vkSj 5 es a lgsts @çLrrq fd, x, vfr'ks"k@teki= ¼MsfcV @ ØsfMV@MsfcV uksV ¼çfrorhZ çHkkj vkdf"kZr djus okys ØsfMV@MsfcV uksV lfgr½ ds C;kSjs gS A ii ;fn ØsfMV@MsfcV uksV dks ckn es a l'a kksf/kr fd;k x;k gS] rks og dj vof/k ftles a uksV l'a kks/ku fd;k x;k gS] Hkh n'kkZ;h tk,xh A6 DELHI GAZETTE : EXTRAORDINARY PART IV] ØsfMV uksV½ iii uksV ds çdkj% • ØsfMV uksV@ tek i= • MsfcV uksV@ vfr'ks"k i= iv uksV vkiwfrZ ds çdkj% o vkj& fu;fer ¼,lbZtsM vkiwfrZ vkSj MhEM ,DliksVZ ls fHkUu½ o ,lbZtsMMCY;wih & dj ds Hkqxrku ds lkFk ,lbZtsM vkiwfrZ o ,lbZtsMMCY;wvksih& dj ds Hkqxrku ds fcuk ,lbZtsM vkiwfr Z ,lbZtsM o MhbZ & MhEM ,DliksVZ o lhchMCY;w & vkbZth,lVh vkdf"kZr dju s okyh vUr% jkT; vkiwfrAZ v çR;sd ØsfMV ;k MsfcV uksV ds fy;s ç:i th,lVhvkj&1@5 dh vof/k vkSj rkjh[k nh xbZ gS] ftles a ,slh ØsfMV ;k MsfcV uksV dks ?kksf"kr vkSj çLrqr fd;k x;k gS A bl ckr ij Hkh /;ku fn;k tkuk pkfg, fd vkiwfrZdrkZvksa ds }kjk fn;s x, C;kSjksa dks çkIrdrkZ ds lca fU/kr ç:i th,lVhvkj&2d es a n'kkZ;k tk;xs k] pkgs vkiwfrZdrkZ ds }kjk th,lVhvkj&1 çLrqr fd;s tkus dh rkjh[k dqN Hkh gksA mnkgj.kkFkZ] ;fn vkiwfrZdrkZ viu s ØsfMV uksV lh,u&1 fnukad 10 uoEcj] 2019 dks vius ekpZ 2020 ds ç:i th,lVhvkj&1 çLrqr djrk gS rks ,sls ØsfMV uksV dks ekpZ 2020 ds ç:i th,lVhvkj&2d e sa gh n'kkZ;k tk;xs kA blh çdkj] ;fn vkiwfrZdrkZ viu s uoca j ekg ds ç:i th,lVhvkj&1 dks 5 ekpZ] 2020 dks çLrqr djrk gS rks ,slh ØsfMV uksV dks çkIrdrkZ ds uoEcj] 2019 ds ç:i th,lVhvkj&2d ea s n'kkZ;k tk,xk A vi vkiwfrZdrkZ ds lca fU/kr ç:i th,lVhvkj&3ch ds çLrqr fd, tkus dh oLrqfLFkfr Hkh n'kkZ;h tk,xhA vii bl rkfydk es a ;g Hkh n'kkZ;k tk,xk fd D;k vkiwfrZdrkZ u s fdlh ØsfMV ;k MsfcV uksV es a dksb Z l'a kks/ku fd;k gSA vkSj ;fn gk¡ rks] og dj vof/k ftles a ,slk ØsfMV ;k MsfcV uksV es a l'a kks/ku ?kksf"kr ;k çLrqr fd;k x;k gS dks n'kkZ;k tk,xk A viii ;fn vkiwfrZdrkZ u s viuk iathdj.k jnn ~ djok fn;k gS] rks çHkkoh jíhdj.k rkjh[k Hkh n'kkZ;h tk,xh A 6- MsfcV@ØsfMV uksV es a la'kks/ku i. bl rkfydk es a vkids vkiwfrZdrkZ }kjk ç:i th,lVhvkj&1 vkSj 5 e sa lgsts @çLrqr fd, ¼5 eas l'a kks/ku½ x, ØsfMV@MsfcV uksV ds l'a kks/ku ¼çfrorhZ çHkkj vkdf"kZr dju s okys ØsfMV@MsfcV uksV lfgr½ ds C;kSj s gS A ii. dj vof/k ftles a uksV dks ewy:i ls ntZ fd;k x;k Fkk Hkh n'kkZ;h tk,xhA 7- çkIr vkbZ,lMh çR;; i. bl rkfydk es a vkbZ,lMh chtd vkSj vkbZ,lMh ØsfMV uksV dk fooj.k fn, x, gSa ftl s ,d buiVq los k forjd u s vius ç:i th,lVhvkj&6 e sa lgstk çLrqr fd;k gS A ii.dkxtkr ds çdkj]  आईएसडीबीिक  आईएसडी क्रेजडट नोट iii. ;fn vkbZ,lMh chtd tkjh fd, tkus ds ckn vkbZ,lMh ØsfMV uksV tkjh fd;k x;k gS] rks ,sls ØsfMV uksV ds fy, ewy chtd la[;k vkSj fnukad Hkh n'kkZ;k tk,xk A ;fn dkxtkr dk çdkj vkbZ,lMh chtd gS] rks bu d‚yek sa dks [kkyh j[kk tk,xk A iv. çR;sd vkbZ,lMh chtd ;k vkbZ,lMh ØsfMV uksV ds fy, ç:i th,lVhvkj&6 dh vof/k vkSj fnukad çnku dh tk,xh ftues lca af/kr chtd ;k ØsfMV uksV dks ?kksf"kr ;k çLrqr fd;k x;k gks A v. ç:i th,lVhvkj&6 es a ?kksf"kr vkbZ,lMh chtd ij vkbZVhlh dh ik=rk dh oLrqfLFkfr Hkh çnku dh tk,xh A vi. vkbZ,lMh ØsfMV uksV ij vkbZVhlh dh ik=rk dh oLrfqLFkfr Hkh çnku dh tk,xh A 8- çkIr vkbZ,lMh çR;; es a i bl rkfydk es a vkbZ,lMh chtd vkSj vkbZ,lMh ØsfMV uksV e sa la'kks/ku ds fooj.k fn, x, gSa l'a kks/ku ftls ,d buiqV los k forjd u s viu s ç:i th,lVhvkj&6 es a lgstk@çLrqr fd;k gS A 9- çkIr VhMh,l @ Vhlh,l i- bl rkfydk es a ç:i th,lVhvkj&7 vkSj ç:i th,lVhvkj&8 ls VhMh,l vkSj Vhlh,l çR;; çR;; dk fooj.k vkSj fdlh dj vof/k ds nkSjku ble sa fd, x, la'kks/ku fn, x, gSa A ii. lkekU; iksVZy ij VhMh,l@Vhlh,l çR;; dks Lohdkj @ vLohdkj djus ds fy, ,d vyx lfqo/kk nh tk,xhA 10- & 11- fons'kks a ls] ,lbZtsM i. bl rkfydk es a fons'kks a l]s ,lbZtsM bdkb;ksa l s vkSj ,lbZtsM MsoyilZ l s ^izos'k ds fcy* bdkb;ks a ls vkSj ,lbZtsM ij vk;kfrr eky ij vkbZth,lVh Hkqxrku dk fooj.k vkSj mlls lca af/kr la'kks/ku fn, MsoyilZ ls ^ços'k ds fcy* ij x, gSaA vk;kfrr eky dk fooj.k vkSj ii. vkblxsV esa ;g lna HkZ rkjh[k nh xb Z gS ftl rkjh[k ls izkIrdrkZ buiVq VSDl izR;; ds[PART IV DELHI GAZETTE : EXTRAORDINARY 7 mul s lacaf/kr la'kks/ku ik= gSaA iii. rkfydk es a ;g Hkh fn;k x;k gS fd D;k ^izos'k ds fcy* dks l'a kksf/kr fd;k x;k gSA iv. lkj.kh es a nh xb Z tkudkjh vkblxVs ds MkVk l s izkIr lpw uk ds vk/kkj ij nh xb Z gSA dqN vk;kr ls lca af/kr tkudkjh tSls fd dksfj;j }kjk vk;kr dh tkudkjh miyC/k ugha gksxhA 9- mDr fu;e ds i#z i th,lVhvkj&5 eas]a&& ¼d½ dze la[;kad 2 es a izfof’V ¼x½ ds i'pkr]~ fuEufyf[kr izfof’V;ka var%LFkkfir dh tk,axh] vFkkZr%~& ^^¼?k½ ,vkj,u Lor% iw.kZ ¼M-½ ,vkj,u dh rkjh[k Lor% iw.kZ।”; ¼[k½ Øe la[;kad 10 es]a&& ¼v½ 'kh"kZd es]a Þdqy dj nkf;Roß 'kCnksa ds i'pkr] Þ¼ftles a çfrorhZ çHkkj nkf;Ro] ;fn dksb Z gks] Hkh gS½ß dks"Bd vkSj 'kCn vra %LFkkfir fd, tk,axs ( ¼vk½ Øe l[a ;kad 10[k vkSj mll s lca af/kr çfof"V ds i'pkr] fuEufyf[kr Øe l[a ;kad vkSj çfof"V var%LFkkfir dh tk,xh] vFkkZr ~ %&& ^^10x izfrorhZ iHzkkj ds fy, nk;h vkod iznk;ks a ds dkj.k ।”; ¼ii½ vuqn's kks a es]a&& ¼d½ iSjk 7 ds LFkku ij] fuEufyf[kr iSjk j[kk tk,xk] vFkkZr ~ %&& 7- dj vof/k ls lca af/kr] chtd Lrjh; lpw uk] nj&okj] fuEukuqlkj fjiksVZ dh tk, %&& ¼i½ lHkh [k l s [k çnk;ksa ds fy, ¼pkgs varj&jkfT;d gks ;k vUrjk&jkfT;d½ chtd Lrjh; C;kSj s lkj.kh 5 es a viyksM fd, tkus pkfg, ( ¼ii½ lHkh varj&jkfT;d [k ls x çnk;ksa ds fy,] tgka chtd ewY; 2]50]000/& #i, ls vf/kd gS ¼[k ls x c`gÙk½ chtd Lrjh; C;kSj s lkj.kh 6 es a miyC/k djk, tk,a ( vkSj ¼iii½ lHkh [k l s x çnk;ksa ds fy,] mu çnk;ksa l s fHkUu] tks lkj.kh 6 es a fjiksVZ fd, x, gSa] ,sls çnk;ksa dk jkT;okj lkjka'k miyC/k djkus okyh] lkj.kh 7 es a fjiksVZ fd, tk,axs ;^^; ¼[k½ iSjk 8 ds [kaM ¼ii½ es]a fganh ikB e sa la'kks/ku dh vko';drk ugha gS ( ¼x½ iSjk 10ds LFkku ij] fuEufyf[kr iSjk j[kk tk,xk] vFkkZr ~ %&& Þ10- lkj.kh 10 es a pkyw dj vof/k es a ?kksf"kr tkod çnk;ks a ds dkj.k dj nkf;Ro vkSj pkyw dj vof/k es a eky ds vk;kr es a l'a kks/ku ds dkj.k udkjkRed vkbZVhlh lfEefyr gS A vkod çnk;ks a dks] ftudks çfrorhZ çHkkj ykxw gksrk gS] lkj.kh ds Hkkx es a fjiksVZ fd;k tk,xk AßA 10- mDr fu;e ds ç:i th,lVhvkj&5d es]a&& ¼i½ Øe la[;kad 4 vkSj mlls lca af/kr çfof"V;ks a ds lkeu]s fuEufyf[kr çfof"V;ka var%LFkkfir dh tk,axh] vFkkZr ~ %&& Þ4¼d½ ,vkj,u( 4¼[k½ ,vkj,u dh rkjh[k % ß( ¼ii½ Øe la[;kad 6 ds LFkku ij] fuEufyf[kr j[kk tk,xk] vFkkZr ~ %&& Þ6- C;kt dh lax.kuk] ;k dksb Z vU; jde (jde #i;kaas essa) Øe la0 fooj.k çnk; dk LFkku ¼jkT;@la?k 'kks/; jde ¼C;kt@vU;½ jkT;{ks=½ ,dh—r dj midj 1 2 3 4 6 1- C;kt 2- vU; ;ksx “ (iii) Øe la[;kad 7 ds LFkku ij] fuEufyf[kr j[kk tk,xk] vFkkZr~ %&& । Þ7-dj] C;kt] ;k lans; vkSj lna Ùk dksb Z vU; jde8 DELHI GAZETTE : EXTRAORDINARY PART IV] (jde #i;kaas essa) Øe la0 fooj.k lna ;s jde ukes çfof"V la- lna Ùk jde ,dh—r dj midj ,dh—r dj midj 1 2 3 4 5 6 7 1- dj nkf;Ro ¼lkj.kh 5 vkSj 5d ij vk/kkfjr½ 2- C;kt ¼lkj.kh 6 ij vk/kkfjr½ 3- vU; ¼lkj.kh 6 ij vk/kkfjr½ 11- mDr fu;e ds ç:i th,lVhvkj&9 es]a&& ¼i½ lkj.kh es]a&& ¼d½ Øe la[;kad 8x ds lkeu]s LrHak 2 e sa çfof"V ds LFkku ij] fuEufyf[kr çfof"V j[kh tk,xh] vFkkZr ~ %&& Þ foÙkh; o"kZ ds nkSjku çkIr] fdarq vkxkeh foÙkh; o"kZ es a fofufnZ"V vof/k rd miHkksx fd, x, vkod çnk; ¼vk;krks a vkSj çfrorhZ çHkkjksa ds fy, nk;h vkod çnk;k]sa fdarq ftles fo'ks"k vkfFkZd tksuksa l s çkIr los k,a Hkh gSa] l s fHkUu½ vkod çnk;ksa ij vkbZVhlhß( ¼[k½ Hkkx 5 ds lkeu]s 'kh"kZd ds LFkku ij] fuEufyf[kr 'kh"kZd j[kk tk,xk] vFkkZr ~ %&& Þvkxkeh foÙkh; o"kZ dh foojf.k;ks a es a fofufn"ZV vof/k rd ?kksf"kr foÙkh; o"kZ ds fy, laO;ogkj dh fof'kf"V;ka Aß( ¼ii½ vuqn's kks a es]a&& ¼d½ iSjkxzkQ 2 ds ckn] fuEufyf[kr ifzof’V var%LFkkfir dh tk,xh] vFkkZr ~ & ^^ 2d] lkj.kh ds dze l[a ;k 4] 5] 6 vkSj 7 ds lkeu s djnkrk dsoy foRrh; o’kZ l s lca af/kr ewY;ksa dks gh of.kZr djxs k] fiNys foRrh; o’kZ ls lca af/kr ewY;ksa dk o.kZu ;gk¡ ugha fd;k tk,xk-** ¼[k½ iSjk 4 es]a&& ¼v½ ^^foRrh; o’kZ 2017&18 ;k foRrh; o’kZ 2018&19** “kCnk sa vkSj vadks a ds i'pkr]~ ^^;k foRrh; o’kZ 2019&20** “kCn vkSj vad var%LFkkfir fd, tk,axs ( ¼vk½ lkj.kh ds nlw js LraHk es]a ^^foRrh; o’kZ 2017&18 vkSj foRrh; o’kZ 2018&19** “kCnks a vkSj vadks a ds LFkku ij] tgka dgha os vkr s gSa] ^^foRrh; o’kZ 2017&18 ] foRrh; o’kZ 2018&19 vkSj foRrh; o’kZ 2019&20** “kCn vkSj vad j[ks tk,axs ( ¼x½ iSjk 5 dh lkj.kh ds nwlj s LrHak es]a&& ¼v½ Øe la0 6[k ds lkeu]s çfof"V;ksa ds i'pkr] fuEufyf[kr çfof"V var%LFkkfir dh tk,xh] vFkkZr ~ %&& ^foÙkh; o"kZ 2019&20 ds fy,] jftLVªh—r O;fä iwta h eky ds :i es a buiqV dj nkf;Ro ds fooj.k dh fjiksVZ djxs k vkSj mlds ikl buiqVksa vkSj buiVq los kvk sa ds :i e sa 'ks"k jde ds fooj.k dh fjiksVZ djus dk ;k dsoy ÞbuiVq ß iafä ds v/khu lai.w kZ 'ks"k jde dh fjiksVZ djus dk fodYi gksxk A*( ¼vk½ Øe la0 6x vkSj Øe la0 6?k ds lkeu]s&& ¼i½ ^dsoy ÞbuiVq ß iafä ds v/khu lia w.kZ buiVq dj çR;;* 'kCnksa ds lkFk lekIr gksus okyh çfof"V ds i'pkr] fuEufyf[kr çfof"V var%LFkkfir dh tk,xh] vFkkZr ~ %&& ^foÙkh; o"kZ 2019&20 ds fy,] jftLVªh—r O;fä iwta h eky ds :i es a buiqV dj nkf;Ro ds fooj.k dh fjiksVZ djxs k vkSj mlds ikl buiqVksa vkSj buiVq los kvks a ds :i es a 'ks"k jde ds fooj.k dh fjiksVZ djus dk ;k dsoy ÞbuiVq ß iafä ds v/khu lai.w kZ 'ks"k jde dh fjiksVZ djus dk fodYi gksxk A*( ¼ii½ Þdsoy lkj.kh 6x vkSj lkj.kh 6?k e sa lkj.kh ?kß 'kCnk]sa vadks a vkSj v{kjksa ds lkFk lekIr gksu s okyh çfof"V es]a ÞfoÙkh; o"kZ 2017&18 vkSj foÙkh; o"kZ 2018&19ß 'kCnksa vkSj vadks a ds LFkku ij] ÞfoÙkh; o"kZ 2017&18] foÙkh; o"kZ 2018&19 vkSj foÙkh; o"kZ 2019&20ß 'kCn vkSj vad j[ks tk,axs ( ¼b½ Øe la[;k 6³ ds lkeu]s çfof"V ds i'pkr~ fuEufyf[kr çfof"V var% LFkkfir dh tk,xh] vFkkZr %&[PART IV DELHI GAZETTE : EXTRAORDINARY 9 ÞfoÙkh; o"kZ 2019&20 ds fy,] jftLVªh—r O;fä iwta h eky ds :i es a buiVq dj çR;; ds czsdvi dks fjiksVZ djxs k rFkk mlds ikl buiqV rFkk buiVq los kvk sa ds :i e sa 'ks"k jde ds czsdvi dks fjiksVZ djus ;k ÞbuiVq ß iafä ds v/khu laiw.kZ 'ks"k jde dks fjiksVZ djus dk fodYi gksxk A ß ( ¼bZ½ çfof"V es a Øe la[;k 7d] 7[k] 7x] 7?k] 7³] 7p] 7N vkSj 7t ds lkeus] ÞfoÙkh; o"kZ 2017&18 vkSj 2018&19ß] v{kjks]a vadks a vkSj 'kCnks a ds LFkku ij] ÞfoÙkh; o"kZ 2017&18] 2018&19 vkSj 2019&20ß] v{kj] vad vkSj 'kCn j[ks tk,axs A ¼m½ lhfj;y uca j 8d ds lkeu]s çfof"V ds ckn] fuEufyf[kr çfof"V var% LFkkfir dh tk,xh] vFkkZr%& Þ foÙk o"kZ 2019&20 ds fy,] ;g /;ku fn;k tk, fd 1 uoacj] 2020 rd mRiUu çk:i th,lVhvkj &2A dk fooj.k bl lkj.kh es a Lor%&tfur gksxkA** ¼Å½ lhfj;y uacj 8x ds lkeu]s çfof"V;k sa ds fy,] fuEufyf[kr çfof"V j[kh tk,xh] vFkkZr%& ÞlHkh vkod vkiwfrZ ¼ftu ij dj fjol Z pktZ ds vk/kkj ij ns; gS] ysfdu ,lbZtsM ls çkIr lsokvksa dh vkiwfrZ 'kkfey gS dks NksM+dj½] foÙkh; o"kZ ds nkSjku çkIr fd, x, buiVq VSDl ØsfMV dk ldy ewY;] ftlds fy, okf"kZd fjVu Z nkf[ky fd;k tk jgk gS] ysfdu ftl ij ØsfMV vxys foÙkh; o"kZ e sa lhth,lVh vf/kfu;e] 2017 dh /kkjk 16 ¼4½ ds rgr fufn"ZV vof/k es a fy;k x;k FkkAÞ ¼?k½ iSjk 7 es]a& ¼v½ ÞvçSy 2019l s flracj 2019ß] 'kCnksa vkSj vadks a ds i'pkr~ fuEufyf[kr var% LFkkfir fd;k tk,xk] vFkkZr %& ÞfoÙkh; o"kZ 2019&20 ds fy,] iwooZ rhZ foÙkh; o"kZ ds fy, Hkkx 5 lOa;ogkjksa dh fof'kf"V;ks a l s feydj cuk gS fdarq vçSy 2020 ls flracj 2020 ds chp ç:i th,lVhvkj&3[k es a lanÙk fd;k x;k gS Aß( ¼vk½ lkj.kh ds nwlj s LrHak es]a& ¼I½ Øe la[;kd 10 vkSj 11 ds lkeus] çfof"V;ks a ds i'pkr] fuEufyf[kr çfof"V var% LFkkfir dh tk,xh] vFkkZr %& ÞfoÙkh; o"kZ 2019&20 ds fy,] iwooZ rhZ foÙkh; o"kZ dh foojf.k;ks a es a igy s gh ?kksf"kr çnk;ks a es a tksM ;k l'a kks/ku ds C;kSj s fdarq vçSy 2020 l s flrca j 2020 ds ç:i th,lVhvkj&1 dh lkj.kh 9d] lkj.kh 9[k vkSj lkj.kh 9x es a çLrqr ,sls l'a kks/ku ;gka ?kksf"kr fd, tk,axs Aß( ¼II½ Øe la[;k 12 ds lkeu]s & ¼1½ ÞfoÙkh; o"kZ 2018&19ß] 'kCnks a vkSj vadk sa l s vkjaHk gksus okyh çfof"V esa] Þbu C;kSjks a dks Hkju s ds fy,ß] 'kCnk sa ds i'pkr ~ fuEufyf[kr çfof"V var% LFkkfir dh tk,xh] vFkkZr %& ÞfoÙkh; o"kZ 2019&20 ds fy,] vkbZVhlh ds çR;kxe dk dqy ewY; tks iwooZ rhZ foÙkh; o"kZ es a miHkksx fd;k x;k Fkk fdarq vçSy 2020 l s flrca j 2020 ds eklk sa ds fy, QkbZy dh xb Z foojf.k;ks a esa çR;kxfer dj fn;k x;k Fkk] ;gka ?kksf"kr fd;k tk,xkA ç:i th,lVhvkj&3[k dh lkj.kh 4 ¼[k½ bu C;kSjksa dks Hkju s ds fy, mi;ksx dh tk ldsxhA foÙkh; o"kZ 2019&20 ds fy, jftLVªh— r O;fä ds ikl bl lkj.kh dks uk Hkju s dk fodYi gksxk Aß( ¼2½ ÞfoÙkh; o"kZ 2017&18ß] 'kCnks a vkSj vadk sa l s vkjaHk gksus okyh vkSj Þbl lkj.kh dks uk Hkju s dk fodYiß 'kCnks a l s lekIr gksus okyh çfof"V es]a ÞfoÙkh; o"kZ 2017&18 vkSj 2018&19ß 'kCnks a vkSj vadks a ds LFkku ij ÞfoÙkh; o"kZ 2017&18] 2018&19 vkSj 2019&20ß 'kCn vkSj vad j[ks tk,axs ( ¼III½ Øe la[;k 13 ds lkeu]s& ¼1½ ÞfoÙkh; o"kZ 2018&19ß] 'kCnks a vkSj vadk sa ls vkjHak gksus okyh çfof"V es]a ÞfoÙkh; o"kZ 2019&20 ds fy, okf"kZd fooj.kh es a ß 'kCnksa vkSj vadks a ds i'pkr~ fuEufyf[kr çfof"V var% LFkkfir dh tk,xh vFkkZr %& ÞfoÙkh; o"kZ 2019&20 ds fy,] iwooZ rhZ foÙkh; o"kZ es a çkIr ekyks a vkSj los kvks a ds fy, vkbZVhlh ds C;kSj s fdarq vçSy 2020 ls flrca j 2020 ds eklks a ds fy, QkbZy dh xb Z foojf.k;k sa e sa mlds fy, miHkksx dh xb Z vkbZVhlh ;gka ?kksf"kr dh tk,xh A ç:i th,lVhvkj&3[k dh lkj.kh 4 ¼d½ bu C;kSjk sa dks Hkju s ds fy, mi;ksx dh tk ldsxh A rFkkfi] dksb Z vkbZVhlh ftldk çR;kxe /kkjk 16 dh mi/kkjk ¼2½ ds nlw js ijUrdq ds vulq kj foÙkh; o"kZ 2019&20 e sa fd;k x;k Fkk fdarq foÙkh; o"kZ 2020&21 es a mldk iqu% nkok fd;k x;k Fkk] ,slh iqu% nkok dh xb Z vkbZVhlh ds C;kSjs foÙkh; o"kZ 2020&21 ds fy, okf"kZd fooj.kh es a çLrrq fd, tk,axs Aß( ¼2½ ÞfoÙkh; o"kZ 2017&18ß] 'kCnks a vkSj vadk sa l s vkjaHk gksus okyh vkSj Þbl lkj.kh dks uk Hkju s dk fodYiß 'kCnks a l s lekIr gksus okyh çfof"V es]a ÞfoÙkh; o"kZ 2017&18 vkSj 2018&19ß 'kCnk sa vkSj vadks a ds LFkku ij ÞfoÙkh; o"kZ 2017&18] 2018&19 vkSj 2019&20ß 'kCn vkSj vad j[ks tk,axs (10 DELHI GAZETTE : EXTRAORDINARY PART IV] ¼³½ iSjk 8 dh lkj.kh ds nlw js LraHk e]sa ÞfoÙkh; o"kZ 2017&18 vkSj 2018&19ß] 'kCnks a vkSj vadks a ds LFkku ij] tgka dgha os vkrs gSa] ÞfoÙkh; o"kZ 2017&18] 2018&19 vkSj 2019&20ß 'kCn vkSj vad j[ks tk,axs A 12- mä fu;eks a ds ç:i th,lVhvkj&9x ds funZ's kks a es]a& ¼i½ iSjk 4 dh lkj.kh ds nlw js LraHk e]sa ÞfoÙkh; o"kZ 2017&18 vkSj 2018&19ß] 'kCnks a vkSj vadks a ds LFkku ij] tgka dgha os vkrs gSa] ÞfoÙkh; o"kZ 2017&18] 2018&19 vkSj 2019&20ß 'kCn vkSj vad j[ks tk,axs ( ¼ii½ iSjk 6 dh lkj.kh ds nlw js LrHak e]sa ÞfoÙkh; o"kZ 2017&18 vkSj 2018&19ß] 'kCnks a vkSj vadks a ds LFkku ij] tgka dgha os vkrs gSa] ÞfoÙkh; o"kZ 2017&18] 2018&19 vkSj 2019&20ß 'kCn vkSj vad j[ks tk,axs ( 13- mä fu;eksa ds ç:i th,lVh vkj,QMh&01 ds mikca/k 1 ds dFku 2 ds 'kh"kZ es]a Þ¼lafpr vkbZVhlh½ß dks"Bdks]a 'kCn vkSj v{kjks a dk yksi fd;k tk,xk A 14- mä fu;eks a ds ç:i th,lVh ,,l,eVh&16 e]sa lkj.kh ds LFkku ij fuEufyf[kr lkj.kh j[kh tk,xh] vFkkZr %& ÞØ- la- dj dh nj vkorZ dj vof/k vf/kfu;e ihvk,s l Dj C;kt 'kkfLr Qhl vU; ;ksx ls rd ¼çnk; dk LFkku½ 1 2 3 4 5 6 7 8 9 10 11 12 13 ;ksx “ 15- mDr fu;eksa ds ç:i th,lVh Mhvkjlh&01 es]a çfof"V ¼x½ ds i'pkr ~ lkj.kh ds LFkku ij fuEufyf[kr lkj.kh j[kh tk,xh] vFkkZr%& ÞØ- dj dh nj vkorZ dj vof/k vf/kfu;e ihvk,s l dj C;kt 'kkfLr Qhl vU; ;ksx la- ls rd ¼çnk; dk LFkku½ 1 2 3 4 5 6 7 8 9 10 11 12 13 ;ksx ** 16- mDr fu;eksa ds ç:i th,lVh Mhvkjlh&02 es]a çfof"V ¼x½ ds i'pkr ~ lkj.kh ds LFkku ij fuEufyf[kr lkj.kh j[kh tk,xh] vFkkZr %& ÞØ- dj dh nj vkorZ dj vof/k vf/kfu;e ihvk,s l dj C;kt 'kkfLr Qhl vU; ;ksx la- ls rd ¼çnk; dk LFkku½ 1 2 3 4 5 6 7 8 9 10 11 12 13 ;ksx ** 17- mDr fu;eksa ds ç:i th,lVh Mhvkjlh&07 e]sa Øe la[;k 5 ds i'pkr] lkj.kh ds LFkku ij fuEufyf[kr lkj.kh j[kh tk,xh] vFkkZr%& ÞØ- dj dh nj vkorZ dj vof/k vf/kfu;e ihvk,s l dj C;kt 'kkfLr Qhl vU; ;ksx la- ls rd ¼çnk; dk LFkku½ 1 2 3 4 5 6 7 8 9 10 11 12 13 ;ksx ** 18- mDr fu;eksa ds ç:i th,lVh Mhvkjlh&08 e]sa Øe la[;k 7 ds i'pkr] lkj.kh ds LFkku ij fuEufyf[kr lkj.kh j[kh tk,xh] vFkkZr%& ÞØ- la- dj dh nj vkorZ dj vof/k ls vf/kfu;e ihvk,s l dj C;kt 'kkLfr Qhl vU; ;ksx rd ¼çnk; dk LFkku½ 1 2 3 4 5 6 7 8 9 10 11 12 13 ;ksx “ 19- mDr fu;eksa ds ç:i th,lVh Mhvkjlh&09 es]a lkj.kh ds LFkku ij fuEufyf[kr lkj.kh j[kh tk,xh] vFkkZr%&[PART IV DELHI GAZETTE : EXTRAORDINARY 11 ÞØ- la- dj dh nj vkorZ dj vof/k ls vf/kfu;e ihvk,s l dj C;kt 'kkLfr Qhl vU; ;ksx rd ¼çnk; dk LFkku½ 1 2 3 4 5 6 7 8 9 10 11 12 13 ;ksx “ 20- mDr fu;eksa ds ç:i th,lVh Mhvkjlh&24 es]a lkj.kh ds LFkku ij fuEufyf[kr lkj.kh j[kh tk,xh] vFkkZr%& Þvf/kfu;e dj@midj C;kt 'kkfLr Qhl vU; “kk/s; dqy cdk;k 1 2 3 4 5 6 7 ,dh—r dj dsUæh; dj jkT;@la?kjkT; {ks= dj midj 21- mDr fu;eksa ds ç:i th,lVh Mhvkjlh&25 es]a lkj.kh ds LFkku ij fuEufyf[kr lkj.kh j[kh tk,xh] vFkkZr%& Þvf/kfu;e dj@midj C;kt 'kkfLr Qhl vU; dqy cdk;k “kk/s; 1 2 3 4 5 6 7 ,dh—r dj dsUæh; dj jkT;@la?kjkT; {ks= dj Midj jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkn's k ls rFkk muds uke ij] eukst dqekj, mi lfpo&IV ¼foÙk½ ewy fu;e] fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV½ es a 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 fd, x, Fks vkSj mudk vafre l'a kks/ku vf/klwpuk la- 72@2020&jkT; dj rkjh[k 07@07@2021] tks fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV½ es a l0a Qk0 03¼99½@foÙk ¼O;;&IV½@2021&22@Mh,l&IV@537 rkjh[k 07@07@2021 }kjk fd;k x;k A FINANCE (EXPENDITURE-IV) DEPARTMENT NOTIFICATION Delhi, the 7th July, 2021 No. 79/2020– State Tax No. F.3 (100)/Fin.(Exp-IV)/2021-22/DS-IV/538.— 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 (Twelveth Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall come into force on the 15th day of October, 2020. 2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 46, for the first proviso, the following proviso shall be substituted,namely:- “Provided that the Commissionermay, on the recommendations of the Council, by notification, specify- (i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention; or (ii) a class of supply of goods or services for which specified number of digits of HarmonisedSystem of Nomenclature code shall be required to be mentioned by all registered taxpayers; and (iii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services: ”.12 DELHI GAZETTE : EXTRAORDINARY PART IV] 3.In the said rules, for rule 67A,the following rule shall be substituted, namely:- “67A. Manner of furnishing of return or details of outward supplies by short messaging service facility.- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 37 in FORM GSTR-1 or a Nil statement in FORM GST CMP-08 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies or statement through a short messaging service using the registered mobile number and the said return or the details of outward supplies orstatement shall be verified by a registered mobile number based One Time Password facility. Explanation. - For the purpose of this rule, a Nil return or Nil details of outward supplies or Nil statement shall mean a return under section 39 or details of outward supplies under section 37 or statement under rule 62, for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1 or FORM GST CMP-08, as the case may be. ”. 4. In the said rules, in rule 80, in sub-rule (3), for the proviso, the following proviso shall be substituted, namely: - “Provided that for the financial year 2018-2019 and 2019-2020, every registered person whose aggregate turnover exceeds five crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C for the said financial year, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner. ”. 5. In the said rules, with effect from the 20th day of March, 2020, in rule 138E,afterthe third proviso, the following proviso shall be inserted, namely:- “Provided also that the said restriction shall not applyduring the period from the 20th day of March, 2020 till the 15th day of October, 2020 in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period February, 2020 to August, 2020. ”. 6. In the said rules, in rule 142, in sub-rule (1A),- (i) for the words “proper officer shall”, the words “proper officer may” shall be substituted; (ii) for the words “shall communicate”, the word “communicate” shall be substituted. 7. In the said rules, in FORM GSTR-1, against serial number 12, in the Table, in column 6, in the heading, for the words “Total value”, the words “Rate of Tax” shall be substituted. 8. In the said rules, for FORM GSTR-2A, the following form shall be substituted, namely: - Details of auto drafted supplies (From GSTR 1, GSTR 5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies of goods received from SEZ units / developers) Year Month 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any PART A (Amount in Rs. all Tables) 3. Inward supplies received from a registered person including supplies attracting reverse charge Trade/ Invoice details Rate Taxable Amount of tax Place Supply GSTR-GSTR-GSTR-Amendment Tax Effective GSTIN Legal (%) value of attracting 1/5 1/5 3B made, if period in date of of supplier name supply reverse period filing filing any which cancellation, (Name charge date status (GSTIN, amended if any No. Type Date Value Integrated Central State/ Cess of (Y/N) (Yes/ Others) tax tax UT State/ No) tax UT) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20[PART IV DELHI GAZETTE : EXTRAORDINARY 13 4. Amendment to Inward supplies received from a registered person including supplies attracting reverse charge (Amendment to 3) Details of Revised details Rate Taxable Amount of tax Place Supply GSTR-GSTR-GSTR-Amendment Tax Effective original (%) value of attracting 1/5 1/5 3B made period date of Document supply reverse period filing filing (GSTIN, of cancellation (Name charge date status Others) original if any, of State/ (Y/N) (Yes / record UT) No) No. Date GSTIN Trade No. Type Date Value Integrated Central State/ Cess / tax tax UT Legal tax name 1 2 3 4 5 6 7 8 9 10 11 12 13 1 4 15 16 17 18 19 20 21 22 5. Debit / Credit notes received during current tax period GSTIN Trade/ Credit / Debit Note Details Rate Taxable Amount of tax Place of Supply GSTR-GSTR-GSTR-Amendment Tax Effective of Legal (%) value supply attracting 1/5 1 /5 3B made, if period in date of supplier name (Name of reverse period filing filing any which cancellation, State/UT) charge date status (GSTIN, amended if any No. Note Note Date Value Integrated Central State/ Cess (Y/N) (Yes/ Others) type supply tax tax UT No) type tax 1 2 3 4 5 6 7 8 9 10 11 12 1 3 14 15 16 17 18 19 20 21 6. Amendment to Debit / Credit notes (Amendment to 5) Details of Revised details Rate Taxable Amount of tax Place Supply GSTR- GSTR- GSTR- Amendment Tax Effective date original (%) value of attracting 1/5 1/5 3B made period of document supply reverse period filing filing (GSTIN, of cancellation (Name charge date status Others) original if any of (Y/N) (Yes / record Type No. Date GSTIN Trade No. Note Note Date Value Integrated Central State/ Cess State/ No) of / type supply tax tax UT UT) Supplier Legal type tax name 1 2 3 4 5 6 7 8 9 10 1 1 1 2 13 14 15 1 6 17 18 19 20 21 2 2 23 24 PART B 7. ISD credit received GSTIN of Trade/ ISD ISD invoice ITC amount involved GSTR-6 Period GSTR-6 Amendment Tax Period ITC ISD Legal document details (for ISD filing date made, if any in which Eligibility name details credit note only) amended Type No. Date No. Date Integ Cent State/ UT Cess rated tax ral tax tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 8. Amendments to ISD credit details Original ISD Revised details Original ISD ITC amount involved ISD ISD Amendment made Tax period ITC Eligibility Document Details invoice GSTR-6 GSTR-6 of original details (for Period filing date record ISD credit note only) Type No. Date GSTIN of Trade/ Type No. Date No. Date Integrated Tax Central State/ Cess ISD Legal Tax UT name Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 1 7 18 1 914 DELHI GAZETTE : EXTRAORDINARY PART IV] PART- C 9. TDS and TCS Credit (including amendments thereof) received GSTIN of DeductorName / E- Tax period of Amount Value of Net Amount (Original / Revised) Deductor / Commerce Operator GSTR-7 / received / supplies amount GSTIN of E- Name GSTR-8 Gross returned liable for Integrated tax Central State /UT Commerce (Original / value TCS tax tax Operator Amended) (Original / Revised) 1 2 3 4 5 6 7 8 9 9A. TDS 9B. TCS PART- D 10. Import of goods from overseas on bill of entry (including amendments thereof) ICEGATE Reference Bill of entry details Amount of tax Amended (Yes/ No) date Port code No. Date Value Integrated tax Cess 1 2 3 4 5 6 7 8 11. Inward supplies of goods received from SEZ units / developers on bill of entry (including amendments thereof) GSTIN of Trade / ICEGATE Bill of Entry details Amount of tax Amended the Legal Reference (Yes/ No) Supplier name date Integrated (SEZ) Port code No. Date Value Cess tax 1 2 3 4 5 6 7 8 9 10 Instructions: 1. Terms Used :- a. ITC – Input tax credit b. ISD – Input Service Distributor 2. Important Advisory: FORM GSTR-2A is statement which has been generated on the basis of the information furnished by your suppliers in their respective FORMS GSTR-1,5,6,7 and 8. It is a dynamic statement and is updated on new addition/amendment made by your supplier in near real time. The details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier’s date of filing. 3. 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. 4. Table wise instructions: Table No. and Heading Instructions 3 i. The table consists of all the invoices (including invoices on which reverse charge is applicable) which have been saved / filed by your suppliers in their FORM Inward supplies received[PART IV DELHI GAZETTE : EXTRAORDINARY 15 from a registered person GSTR-1 and 5. including supplies ii. Invoice type : attracting reverse charge a. R- Regular (Other than SEZ supplies and Deemed exports) b. SEZWP- SEZ supplies with payment of tax c. SEZWOP- SEZ supplies without payment of tax d. DE- Deemed exports e. CBW - Intra-State supplies attracting IGST iii. For every invoice, the period and date of FORM GSTR-1/5 in which such invoice has been declared and filed is being provided. It may be noted that the details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier’s date of filing. For example, if a supplier files his invoice INV-1 dated 10th November 2019 in his FORM GSTR-1 of March 2020, the invoice will be reflected in FORM GSTR-2A of March, 2020 only. Similarly, if the supplier files his FORM GSTR-1 for the month of November on 5thMarch 2020, the invoice will be reflected in FORM GSTR-2A of November 2019 for the recipient. iv. The status of filing of corresponding FORM GSTR-3B for FORM GSTR-1 will also be provided. v. The table also shows if the invoice or debit note was amended by the supplier and if yes, then the tax period in which such invoice was amended, declared and filed. For example, if a supplier has filed his invoice INV-1 dated 10th November 2019 in his FORM GSTR-1 of November 2019, the invoice will be reflected in FORM GSTR-2A of November, 2019. If the supplier amends this invoice in FORM GSTR-1 of December 2019, the amended invoice will be made available in Table 4 of FORM GSTR-2A of December 2019. The original record present in Table 3 of FORM GSTR-2A of November 2019 for the recipient will now have updated columns of amendment made (GSTIN, others) and tax period of amendment as December 2019. vi. In case, the supplier has cancelled his registration, the effective date of cancellation will be provided. 4 i. The table consists of amendment to invoices (including invoice on which reverse charge is applicable) which have been saved/filed by your suppliers in their FORM Amendment to Inward GSTR-1 and 5. supplies received from a registered person ii. Tax period in which the invoice was reported originally and type of amendment will including supplies also be provided. For example, if a supplier has filed his invoice INV-1 dated 10th attracting reverse charge November 2019 in his FORM GSTR-1 of November 2019, the invoice will be (Amendment to table 3) reflected in FORM GSTR-2A of November, 2019. If the supplier amends this invoice in FORM GSTR-1 of December 2019, the amended invoice will be made available in Table 4 of FORM GSTR-2A of December 2019. The original record present in Table 3 of FORM GSTR-2A of November 2019 for the recipient will now have updated columns of amendment made (GSTIN, others) and tax period of amendment as December 2019. 5 i. The table consists of the credit and debit notes (including credit/debit notes relating to transactions on which reverse charge is applicable) which have been saved/filed by Debit / Credit notes your suppliers in their FORM GSTR-1 and 5. received during current tax period ii. If the credit/debit note has been amended subsequently, tax period in which the note has been amended will also be provided. iii. Note Type: o Credit Note o Debit Note iv. Note supply type: o R- Regular (Other than SEZ supplies and Deemed exports)16 DELHI GAZETTE : EXTRAORDINARY PART IV] o SEZWP- SEZ supplies with payment of tax o SEZWOP- SEZ supplies without payment of tax o DE- Deemed exports o CBW - Intra-State supplies attracting IGST v. For every credit or debit note, the period and date of FORM GSTR-1/5 in which such credit or debit note has been declared and filed is being provided. It may be noted that the details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier’s filing of FORM GSTR-1. For example, if a supplier files his credit note CN-1 dated 10th November 2019 in his FORM GSTR-1 of March 2020, the credit note will be reflected in FORM GSTR-2A of March, 2020 only. Similarly, if the supplier files his FORM GSTR-1 for the month of November on 5th March 2020, the credit note will be reflected in FORM GSTR-2A of November 2019 for the recipient. vi. The status of filing of corresponding FORM GSTR-3B of suppliers will also be provided. vii. The table also shows if the credit note or debit note has been amended subsequently and if yes, then the tax period in which such credit note or debit note was amended, declared and filed. viii. In case, the supplier has cancelled his registration, the effective date of cancellation will be displayed. 6 i. The table consists of the amendments to credit and debit notes (including credit/debit notes on which reverse charge is applicable) which have been saved/filed by your Amendment to suppliers in their FORM GSTR-1 and 5. Debit/Credit notes(Amendment to 5) ii. Tax period in which the note was reported originally will also be provided. 7 i. The table consists of the details of the ISD invoices and ISD credit notes which have been saved/filed by an input service distributor in their FORM GSTR-6. ISD credit received ii. Document Type : o ISD Invoice o ISD Credit Note iii. If ISD credit note is issued subsequent to issue of ISD invoice, original invoice number and date will also be shown against such credit note. In case document type is ISD Invoice these columns would be blank iv. For every ISD invoice or ISD credit note, the period and date of FORM GSTR-6 in which such respective invoice or credit note has been declared and filed is being provided. v. The status of eligibility of ITC on ISD invoices as declared in FORM GSTR-6 will be provided. vi. The status of eligibility of ITC on ISD credit notes will be provided. 8 i. The table consists of the details of the amendments to details of the ISD invoices and ISD credit notes which have been saved/filed by an input service distributor in their Amendment to ISD FORM GSTR-6. credit received 9 i. The table consists of the details of TDS and TCS credit from FORM GSTR-7 and FORM GSTR-8 and its amendments in a tax period.. TDS / TCS credit received ii. A separate facility will be provided on the common portal to accept/ reject TDS and TCS credit. 10 & 11 i. The table consists of details of IGST paid on imports of goods from overseas and SEZ units / developers on bill of entry and amendment thereof. Details of Import of goods from overseas on ii. The ICEGATE reference date is the date from which the recipient is eligible to take bill of entry and from input tax credit. SEZ units and iii. The table also provides if the Bill of entry was amended. developers and their[PART IV DELHI GAZETTE : EXTRAORDINARY 17 respective amendments iv. Information is provided in the tables based on data received from ICEGATE. Information on certain imports such as courier imports may not be available. 9. In the said rules, inFORM GSTR-5, - (i).in the table,- (a)in serial number 2, after entry (c), the following entries shall be inserted, namely:- Auto Populated “(d) ARN Auto Populated. ”; (e) Date of ARN (b) in serialnumber10,- (A) in the heading, after the words, “Total tax liability”, the brackets and words “(including reverse charge liability, if any) ”, shall be inserted; (B) after serial number 10B and the entry relating thereto,the following serial number and entry shall be inserted, namely,- “10C. On account of inward supplies liable to reverse charge . ”; (ii) in the instructions, - (a) for paragraph 7, the following paragraph shall be substituted, namely:- “7. Invoice-level information, rate-wise, pertaining to the tax period should be reported as under: (i.) for all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5; (ii.) for all inter-state B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level detail to be provided in Table 6; and (iii.) for all B to C supplies, other than those reported in table 6, shall be reported in Table 7 providing State-wise summary of such supplies. ”; (b) in paragraph 8, in clause (ii), after the words, "invoice value is more than”, the word “rupees”, shall be inserted; (c) for paragraph 10, the following paragraph shall be substituted, namely: - “10. Table 10 consists of tax liability on account of outward supplies declared in the current tax period and negative ITC on account of amendment to import of goods in the current tax period. Inward supplies attractingreverse charge shall be reported in Part C of the table. ”. 10. In the said rules, inFORM GSTR-5A, - (i) against serial number 4 and entries relating thereto, the following entries shall be inserted, namely: - “4(a) ARN: 4(b) Date of ARN: ”; (ii) for serial number 6, the following shall be substituted, namely: - ―6. Calculation of interest, or any other amount (Amount in Rupees) Sr. No. Description Place of supply Amount due (Interest/ Other) (State/UT) Integrated tax Cess 1 2 3 4 5 1. Interest 2. Others18 DELHI GAZETTE : EXTRAORDINARY PART IV] Total (iii). for serial number 7, the following shall be substituted, namely:- ―7. Tax, interest and any other amount payable and paid (Amount in Rupees) Sr. No. Description Amount payable Debit Amount paid Integrated tax Cess entry no. Integrated tax Cess 1 2 3 4 5 6 7 1. Tax Liability (based on Table 5 & 5A) 2. Interest (based on Table 6) 3. Others (based on Table 6) ”. 11. In the said rules, in FORM GSTR-9, - (i) in the Table, - (a) against serial number 8C, in column 2, for the entry, the following entry shall be substituted, namely:- “ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during the financial year but availed in the next financial year up to specified period”; (b) against Pt. V, for the heading, the following heading shall be substituted,namely:- “Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period. ”; (ii) in the instructions, - (a) after paragraph 2, the following entry shall be inserted, namely,- “2A. In the Table, against serial numbers 4,5,6 and 7, the taxpayers shall report the values pertaining to the financial year only. The value pertaining to the preceding financial year shall not be reported here. ” (b) in paragraph 4, - (A) after the words, letters and figures, “that additional liability for the FY 2017-18 or FY 2018-19”, the word, letters and figures “or FY 2019-20” shall be inserted; (B) in the Table, in second column, for the letters, figures and word “FY 2017-18 and 2018-19” wherever they occur, the letters, figures and word “FY 2017-18, 2018-19 and 2019-20” shall be substituted; (c) in paragraph 5, in the Table, in second column, - (A) against serial number 6B, after the entries, the following entry shall be inserted, namely: - “For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the “inputs” row only. ”; (B) against serial number 6C and serial number 6D, - (i) after the entry ending with the words “entire input tax credit under the “inputs” row only. “, the following entry shall be inserted, namely: - “For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the “inputs” row only. ”;[PART IV DELHI GAZETTE : EXTRAORDINARY 19 (ii) in the entry ending with the words, figures and letters “Table 6C and 6D in Table 6D only. ”, for the letters, figures and word “FY 2017-18 and 2018-19”, the letters, figures and word “FY 2017-18, 2018-19 and 2019-20” shall be substituted; (C) against serial number 6E, after the entry, the following entry shall be inserted, namely: - “For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the “inputs“ row only."; (D) against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, in the entry, for the letters, figures and word “FY 2017-18 and 2018-19”, the letters, figures and word “FY 2017-18, 2018-19 and 2019-20” shall be substituted.; (E) against serial number 8A, after the entry, the following entry shall be inserted, namely: - “For FY 2019-20, it may be noted that the details from FORM GSTR-2A generated as on the 1st November, 2020 shall be auto-populated in this table. ”; (F) against serial number 8C, for the entries, the following entry shall be substituted, namely:- “Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during the financial year for which the annual return is being filed for but credit on which was availed in the next financial year within the period specified under Section 16(4) of the CGST Act, 2017. ”; (d) in paragraph 7, – (A) after the words and figures “April 2019 to September 2019. ”, the following shall be inserted, namely: - “For FY 2019-20, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2020 to September 2020. ”; (B) in the Table, in second column, - (I) against serial number 10 & 11, after the entries, the following entry shall be inserted, namely: - “For FY 2019-20, 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 2020 to September 2020 shall be declared here.”; (II) against serial number 12, - (1) in the entry beginning with the word, letters and figures “For FY 2018-19” after the words “for filling up these details.", the following entry shall be inserted, namely: - “For FY 2019-20, Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2020 to September 2020 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. For FY 2019-20, the registered person shall have an option to not fill this table. ”; (2) in the entry beginning with the word, letters and figures “For FY 2017-18” and ending with the words “an option to not fill this table.", for the letters, figures and word “FY 2017-18 and 2018-19”, the letters, figures and word “FY 2017-18, 2018-19 and 2019-20" shall be substituted; (III) against serial number 13, – (1) in the entry beginning with the word, letters and figures “For FY 2018-19” after the words, letters and figures “in the annual return for FY 2019-20. ”, the following entry shall be inserted, namely: - “For FY 2019-20, 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 2020 to September 2020 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 2019-20 as per second proviso to sub-section (2) of section 1620 DELHI GAZETTE : EXTRAORDINARY PART IV] but was reclaimed in FY 2020-21, the details of such ITC reclaimed shall be furnished in the annual return for FY 2020-21. ”; (2) in the entry beginning with the word, letters and figures “For FY 2017-18” and ending with the words “an option to not fill this table. ”, for the letters, figures and word “FY 2017-18 and 2018-19”, the letters, figures and word “FY 2017-18, 2018-19 and 2019-20“ shall be substituted; (e) in paragraph 8, in the Table, in second column, for the letters, figures and word “FY 2017-18 and 2018-19” wherever they occur, the letters, figures and word “FY 2017-18, 2018-19 and 2019-20” shall be substituted. 12. In the said rules, in FORM GSTR-9C, in the instructions, - (i) in paragraph 4, in the Table, in second column, for the letters, figures and word “FY 2017-18 and 2018- 19” wherever they occur, the letters, figures and word “FY 2017-18, 2018-19 and 2019-20” shall be substituted; (ii) in paragraph 6, in the Table, in second column, for the letters, figures and word “FY 2017-18 and 2018- 19” wherever they occur, the letters, figures and word “FY 2017-18, 2018-19 and 2019-20” shall be substituted. 13. In the said rules, in FORM GST RFD-01, in Annexure-1, in Statement-2, in the heading the brackets,word and letters“(accumulated ITC)”, shall be omitted. 14. In the said rules, in FORM GST ASMT-16, for the table, the following table shall be substituted, namely: - “Sr. Tax Turnover Tax Period Act POS Tax Interest Penalty Fee Others Total No. Rate (Place of From To Supply) 1 2 3 4 5 6 7 8 9 10 11 12 13 Total ”. 15. In the said rules, in FORM GST DRC-01, after entry (c), for the table, the following table shall be substituted, namely: - “Sr. Tax Turnover Tax Act POS Tax Interest Penalty Fee Others Total rate Period No. (Place of Supply) From To 1 2 3 4 5 6 7 8 9 10 11 12 13 Total ”. 16. In the said rules, in FORM GST DRC-02, after entry (c), for the table, the following table shall be substituted, namely: - “Sr. Tax Turnover Tax Act POS Tax Interest Penalty Fee Others Total No. rate Period (Place of Supply) From To 1 2 3 4 5 6 7 8 9 10 11 12 13 Total ”.[PART IV DELHI GAZETTE : EXTRAORDINARY 21 17. In the said rules, in FORM GST DRC-07, after serial number 5, for the table, the following table shall be substituted, namely: - “Sr. Tax Turnover Tax Period Act POS Tax Interest Penalty Fee Others Total No. Rate From To (Place of Supply) 1 2 3 4 5 6 7 8 9 10 11 12 13 Total ”. 18. In the said rules, in FORM GST DRC-08, after serial number 7, for the table, the following table shall be substituted, namely: - “Sr. Tax Turnover Tax Period Act POS Tax Interest Penalty Fee Others Total No. Rate (Place of From To Supply) 1 2 3 4 5 6 7 8 9 10 11 12 13 Total ”. 19. In the said rules, in FORM GST DRC-09, for the table, the following table shall be substituted, namely: - “Act Tax/Cess Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Integrated tax Central tax State/UT tax Cess Total ”. 20. In the said rules, in FORM GST DRC-24, for the table, the following table shall be substituted, namely:- “Act Tax Interest Penalty Fee Other Dues Total Arrears 1 2 3 4 5 6 7 Central tax State / UT tax Integrated tax Cess ”. 21. In the said rules, in FORM GST DRC-25, for the table, the following table shall be substituted, namely:- “Act Tax Interest Penalty Fee Other Dues Total Arrears 1 2 3 4 5 6 7 Central tax State / UT tax Integrated tax Cess ”. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy. IV (Finance)22 DELHI GAZETTE : EXTRAORDINARY PART IV] Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification dated the 22nd June, 2017, published vide number F3(10)/Fin(Rev-I)/2017-18/DS-VI/342, dated the 22nd June, 2017 and last amended vide notification No. 72/2020 - State Tax, dated the 07/07/2021, published vide number No. F.3(99)/Fin (Exp-IV)/2021-22/DS-IV/537, dated the 07/07/2021. 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.

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