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

jftLVªh la- Mh-,y-µ33002@99 Hkkjr ljdkj REGISTERED No. D.L.-33002/99 GOVERNMENT OF INDIA vlk/kj.k EXTRAORDINARY çkf/dkj ls çdkf'kr PUBLISHED BY AUTHORITY la- 323] fnYyh] eaxyokj] vxLr 22] 2017@Jko.k 31] 1939 ¹jk-jk-jk-{ks-fn- la- 228 No. 323] DELHI, TUESDAY, AUGUST 22, 2017/SRAVANA 31, 1939 [N.C.T.D. No. 228 Hkkx—IV PART—IV jk"Vªh; jktèkkuh jkT; {ks=k fnYyh ljdkj GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI ffffooooRRRRrrrr (jjjjkkkkttttLLLLoooo&&&&1111) ffffooooHHHHkkkkkkkkxxxx vvvvffff////kkkkllllwwppwwppuuuukkkk ubZ fnYyh] 22 vxLr] 2017 llllaa[[aa[[;;;;kkkk&&&&22222222@@@@2222000011117777 llllaa--aa-- QQQQkkkk---- 3(25½½½½@@@@ffffooooÙÙÙÙkkkk ¼¼¼¼jjjjkkkktttt----&&&&1111½½½½@@@@2222000011117777&&&&11118888@@@@MMMMhhhh,,,,llll&&&&vi/546.—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsokdj vf/kfu;e] 2017 ¼2017 dk fnYyh vf/kfu;e 03 ½ dh /kkjk 164 }kjk iznRr 'kfDr;ksa dk iz;ksx djrs gq, fnYyh eky vkSj lsokdj fu;e] 2017 dk vkSj la'kks/ku djus ds fy, fuEufyf[kr fu;e cukrs gSa] vFkkZr~ %&& 1- ¼1½ bu fu;eksa dk laf{kIr uke fnYyh eky vkSj lsokdj ¼ikapoka la'kks/ku ½ fu;e] 2017 gS A ¼2½ tgka vU;Fkk micaf/kr u gks] ;s jkti= esa izdk'ku dh frfFk ls izo`Rr gksaxsA 2- fnYyh eky vkSj lsokdj fu;e] 2017 ¼ftUgsa blds i'pkr~ ewy fu;ekoyh dgk x;k gS½ esa] fu;e 3 ds mi&fu;e ¼4½ esa] ^^lkB fnu** 'kCnksa ds LFkku ij ^^uCcs fnu**'kCn j[ks tk,axs A 3- ewy fu;ekoyh esa] fu;e 17 esa] 22 twu] 2017 ls] mi&fu;e 2 esa ^^mDr iz:i** 'kCnksa ds i'pkr ^^;k Hkkjr ljdkj dsz fons'k ea=ky; ls flQkfj'k izkIr gksus ds i'pkr~** 'kCn vr%LFkkfir fd, tk,axs A 4- ewy fu;ekoyh esa] fu;e 40 esa] 1 tqykbZ] 2017 ls mi&fu;e ¼1½ esa] [kaM ¼[k½ ds LFkku ij fuEEufyf[kr j[kk tk,xk] vFkkZr %& ^^¼[k½ jftLVªhd`r O;fDr] /kkjk 18 dh mi&/kkjk ¼1½ ds v/khu buiqV dj izR;; dk ykHk ysus ds fy, ik= gksus dh rkjh[k ls rhl fnu dh vof/k ds Hkhrj] ;k ,ls h vfrfjDr vof/k ds Hkhrj] tks bl fufeRr vf/klwpuk }kjk vk;qDr }kjk c<k+bZ tk ldsxh] bl vk'k; dh iz:i th-,l-Vh- vkbZ-Vh-lh- 01 esa lkekU; iksVZy ij] bysDVªkWfud #i ls ?kks"k.kk djsxk fd og iow ksZDr buiqV dj izR;; dk ykHk ysus ds fy, ik= gS% ijarq vk;qDr] dsUnzh; dj }kjk vf/klwfpr le;&lhek dk dksbZ foLrkj vk;qDr }kjk vf/klwfpr fd;k x;k le>k tk,xkA**A 5226 DG/2017 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] 5- ewy fu;ekoyh esa] fu;e 61 esa] 1 tqykbZ] 2017 ls mi&fu;e ¼5½ esa] ^^fofufnZ"V djrk gS** 'kCnksa ds LFkku ij ^^,slh jhfr vkSj 'krksZ dks fofufnZ"V djrk gS ftuds v/;/khu** 'kCn j[ks tk,axsa A 6- ewy fu;ekoyh esa] fu;e 87 esa& ¼d½ mi&fu;e ¼2½ e]sa fuEufyf[kr var%LFkkfir fd;k tk,xk] vFkkZr~ % ^^ijarq lkekU; iksVZy l`ftr fd;k x;k iz:i th,lVh ih,eVh 06 esa pkyku iUnzg fnuksa dh vof/k ds fy, fof/kekU; gksxk% ijarq ;g vkSj fd ,dhd`r eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 13½ dh /kkjk 14 esa fufnZ"V vdjk/ks; vkWuykbZu izkfIrdrkZ dks Hkkjr ds ckgj LFkku ls vkWuykbZu lwpuk vkSj MkVkcsl igaqp ;k iqu% izkI; lsok dk iznk; djus okyk O;fDr Hkh cksMZ ds Hkqxrku iz.kkyh vFkkZr~] bysDVªkWfud vdkmafVax flLVe bu ,DlkbZt ,.M lfoZl VSDl ds }kjk cksMZ }kjk vf/klwfpr frfFk ls ,slk dj ldrk gS A** vkSj ¼[k½ mi&fu;e ¼3½ esa] nwljs ijarqd ds LFkku ij fuEufyf[kr ijra qd j[kk tk,xk] vFkkZr~ %& ^^ijarq ;g vkSj fd ,dhd`r eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 13½ dh /kkjk 14 esa fufnZ"V vdjk/ks; vkWuykbZu izkfIrdrkZ dks Hkkjr ds ckgj LFkku ls vkWuykbZu lwpuk vkSj MkVkcsl igaqp ;k iqu% izkI; lsok dk iznk; djus okyk O;fDr cksMZ }kjk vf/klwfpr dh tkus okyh rkjh[k ls fo”oO;kih baVj&cSad foRrh; nwjlapkj lank; usVodZ lkslk;Vh ds ek/;e ls vUrjkZ’Vªh; eqnzk vra j.k ds ek/;e ls mi&fu;e ¼2½ ds v/khu Hkh fu{ksi dj ldsxk A**A 7- ewy fu;ekoyh esa] fu;e 103 ds LFkku ij] 1 tqykbZ] 2017 ls fuEufyf[kr fu;e j[kk tk,xk] vFkkZr %& ^^103- ljdkj vfxze fofu.kZ; izkf/kdj.k ds lnL; ds :i esa la;qDr vk;qDr ls vU;wu iafDr ds vf/kdkfj;ksa dh fu;qDrh djsxhA**A 8- ewy fu;ekoyh esa] layXu iz#iksa esa]S& ¼d½ ^^iz:i th,lVh vkjbZth&01 esa] **jftLVªhdj.k ds fy, vkosnu izLrqr djus laca/kh vuqns'k** “kh’kZ ds v/khu] dze la[;k 15 ds i'pkr fuEufyf[kr dze la[;k vra %LFkkfir fd;k tk,xk] vFkkZr~& ^^16 iznk;drkZvksa ds :i esa jftLVªhdj.k ds fy, vkosnu djus okys ljdkjh foHkkx cSad [kkrs ds C;kSjs izLrqr ugha dj ldsaxsA** ¼[k½ 22 twu] 2017 ls] ^^iz:i th,lVh vkjbZth&13** ds LFkku ij] fuEufyf[kr iz#i j[kk tk,xk] vFkkZr%& ^^ iz#i th,lVh vkjbZth & 13 [fu;e 17 nsf[k, ] llllaa;;aa;;qqDDqqDDrrrr jjjjkkkk""""VVVVªª ªª ffffuuuuddddkkkk;;;;kkkksasa@@sasa@@nnnnwrwrwrwrkkkkooookkkkllllkkkksasa@@sasa@@vvvvUUUU;;;; ddddkkkkss ss ffffooooffff''''kkkk""""VVVV iiiiggggppppkkkkuuuu llllaa[[aa[[;;;;kkkk vvvvuuuuqqnnqqnnRRRRrrrr ddddjjjjuuuuss ss ddddss ss ffffyyyy,,,, vvvvkkkkoooossnnssnnuuuu@@@@iiiizz##zz##iiii jjjjkkkkTTTT;;;;@@@@llllaa??aa??kkkk jjjjkkkkTTTT;;;;{{{{kkkks=s=s=s= &&&& ffffttttyyyykkkk &&&& HHHHkkkkkkkkxxxx dddd (i) bdkbZ dk uke (ii) bdkbZ dk LFkk;h ys[kk la[;k ¼ vf/kfu;e dh /kkjk 25 dh mi&/kkjk ¼9½ ds [kaM ¼d½ esa fofufnZ’V bZdkb;ksa dks ykxw ugha gksrk gS½ (iii) izkf/kd`r gLrk{kjdrkZ dk uke (iv izkf/kd`r gLrk{kjdrkZ dk LFkk;h ys[kk la[;k ¼ vf/kfu;e dh /kkjk 25 dh mi&/kkjk ¼9½ ds [kaM ¼d½ esa fofufnZ"V bZdkb;ksa dks ykxw ugha gksrk gS½ (v) izkf/kd`r gLrk{kjdrkZ dk bZ&esy irk (vi) izkf/kd`r gLrk{kjdrkZ dk eksckby uacj ¼$91½ HHHHkkkkkkkkxxxx [[[[kkkk 1- bdkbZ dk fdLe uacj ¼dksbZ ,d pqusa½ la;qDr jk’Vª nrw kokl vU; O;fDr 2- ns'k 2d fons’k ea=ky;] Hkkjr ljdkj dh flQkfj’k uacj ¼;fn i= la[;k Rkkjh[k ykxw gks½PART IV] DELHI GAZETTE : EXTRAORDINARY 3 3- vf/klwpuk ds C;kSjs vf/klwpuk la[;k Rkkjh[k 4- jkT; esa bdkbZ dk irk Hkou la[;k@¶ySV uacj eafty la[;k ifjlj@Hkou dk uke lM+d@xyh ’kgj@dLck@xkWao ftyk CykWd@rkyqdk v{kka’k k ns’kkkra j jkT; fiu dksM laidZ ds fy, tkudkjh bZesy irk VsyhQksu uacj QSDl uacj Ekksckby uacj 7- izkf/kd`r gLrk{kjdrkZ ds C;kSjs] ;fn ykxw gksa fof’kf"V;ka izFke uke e/; uke vafre uke uke QksVks firk dk uke tUe dh rkjh[k fnu@ekl@o"kZ fyax iq#’k]efgyk]vU; Ekksckby uacj VsyhQksu uacj inuke@izkfLFkfr LFkk;h ys[kk la[;k ¼ vf/kfu;e vk/kkj la[;k ¼ vf/kfu;e dh dh /kkjk 25 dh mi&/kkjk ¼9½ ds /kkjk 25 dh mi&/kkjk ¼9½ ds [kaM ¼d½ esa fofufn"V bZdkb;ksa [kaM ¼d½ esa fofufnZ"V bZdkb;ksa dks ykxw ugha gksrk gS½ dks ykxw ugha gksrk gS½ D;k vki Hkkjr ds ukxfjd gS a\ iksliksVZ la[;k uacj ¼fonsf’k;ksa ds ekeys esa½ ?kj dk irk Hkou la[;k@¶ySV uacj Eafty la[;k ifjlj@Hkou dk uke lM+d@xyh uxj@’kgj@xkao ftyk CykWd@rkyqdk jkT; fiudksM 8- cSad [kkrk C;kSjs ¼;fn vko’;d gks rks vkSj tksM+sa½ [kkrk la[;k [kkrs dk izdkj vkbZ,Q,llh cSad dk uke “kk[kk dk irk 9- viyksM fd, x, nLrkost izkf/kd`r O;fDr] ftlds dCts esa nLrkosth lk{; gSa] ,sls nLrkostksa dh LdSu dh xbZ izfr] ftlds vra xZr bdkbZ dk izfrfuf/kRo djus ds fy, vkosnd dks izkf/kd`r djus ds fy, ladYi@eq[rkjukek Hkh gS] dks viyksM fd;k tk,xkA leqfpr vf/kdkjh] ftlus vkosnd ls nLrkosth lk{; ,d= fd, gSa] ,sls nLrkostksa dh LdSu dh xbZ izfr] ftlds varxZr la;qDr jk"Vª fudk;@nwrkokl vkfn dk Hkkjr esa izfrfuf/kRo djus ds fy, vkosnd dks izkf/kdr` djus ds fy, ladYi@eq[rkjukek Hkh gS] viyksM fd;k tk,xk vkSj bls lacaf/kr la;qDr jk"Vª fudk;@nrw kokl vkfn dks l`ftr vkSj vkcafVr fof’f"V igpku la[;k ds lkFk fyad fd;k tk,xkA4 DELHI GAZETTE : EXTRAORDINARY PART IV] 11- lR;kiu eSa lR;fu"Bk ls ;gk vfHkiqf"V djrk gaw vkSj ?kks"k.kk djrk gaw fd blesa Åij nh xbZ lwpuk esjs loksZRre tkudkjh vkSj fo’okl ds vuqlkj lR; vkSj lgh gS rFk blesa dqN Hkh Nqik;k ugha x;k gSA LFkku% ¼gLrk{kj½ Rkkjh[k% izkf/kd`r O;fDr dk uke% ;k LFkku% ¼gLrk{kj½ leqfpr vf/kdkjh dk uke% rkjh[k% inuke% vf/kdkfjrk% LLLLkkkkjjjjddddkkkkjjjj }}}}kkkkjjjjkkkk vvvvffff////kkkkllllwwffwwffpppprrrr llllaa;;aa;;qqDDqqDDrrrr jjjjkkkk""""VVVVªª ªª ffffuuuuddddkkkk;;;;kkkksasa@@sasa@@nnnnrwrwrwrw kkkkooookkkkllllkkkksasa@@sasa@@vvvvUUUU;;;; ddddss ss vvvvkkkkjjjjbbbbZZttZZtthhhh ddddss ss ffffyyyy,,,, vvvvkkkkoooossnnssnnuuuu iiiizLzLzLzLrrrrqrqrqrqr ddddjjjjuuuuss ss ddddss ss ffffyyyy,,,, vvvvuuuuqqnnqqnnss’’ss’’kkkk AAAA • izR;sd O;fDr] ftlls fof’kf"V igpku la[;k vfHkizkIr djus ds vis{kk gS] bysSfDVªksfudh :Ik ls vkosnu izLrqr djsxk A • vkosnu lkekU; izksVZy ds ek/;e ls QkbZy fd;k tk,xk ;k leqfpr vf/kdkjh }kjk Lo%izsj.kk ls vkjbZth vuqnÙk fd;k tk ldrk gS • lkekU; iksVZy ij QkbZy fd, x, vkosnu ij bysDVzkfud :Ik ls ;k ljdkj }kjk ;FkkfofufnZ"V~ fdlh vU; ek/;e ls gLrk{kj djuk visf{kr gS • lacaf/kr bdkbZ }kjk izfrnk; vkosnu ;k vU;Fkk ij gLrk{kj djus ds fy, izkf/kd`r O;fDr ls C;kSjksa dks vkosnu esa “izkf/kd`r gLrk{kjdRrkZ ds C;kSjs” ds lkeus Hkjk tkuk pkfg, A • LFkkbZ ys[kk la[;kad@vk/kkj vf/kfu;e dh /kkjk (25) dh mi/kkjk (9) ds [k.M (d) esa fofufnZ’V bdkb;ksa ds fy, ykxw ugha gksxk A ** ¼x½ 1 tqykbZ] 2017 ls] ^^iz:i th,lVh Vhvkj,,u&01 esa] dze la[;k 7 esa]& ¼i½ en ¼d½ esa] ^^vkSj 140¼6½** 'kCnksa] vadksa vkSj dks"Bdksa ds LFkku ij] **140¼6½ vkSj 140¼7½** vad] dks"Bd ,oa 'kCn izfrLFkkfir fd, tk,axs ( vkSj ¼ii½ en ¼[k½ esa] & ¼d½ ^^/kkjk 140¼5½**'kCnksa] vadksa vkSj dks"Bdksa ds i'pkr] **vkSj /kkjk 140¼7½**'kCn] vad ,oa dks"Bd vra %LFkkfir fd, tk,axs( ¼[k½ LrEHk 'kh"kZ 1 ds LFkku ij] **iznk;drkZ ;k buiqV lsok forjd dk jftLVªhdj.k la[;kad** LrEHk “kh’kZ j[ks tk,axs( vkSj ¼x½ LrEHk 8 ds 'kh"kZ esa] **ik= 'kqYd vkSj dj** “kCnksa ds i'pkr] **¼dsUnzh; dj½** dks"Bd ,oa 'kCn vra %LFkkfir fd, tk,axsA jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkns’k ls rFkk muds uke ij, ,- ds- flag] mi&lfpo& VI ¼ foRr½ FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION New Delhi, the 22nd August, 2017 No. 22/2017-State Tax No. F. 3(25)/Fin(Rev-I)/2017-18/DS-VI/546.—In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:—PART IV] DELHI GAZETTE : EXTRAORDINARY 5 1. (1) These rules may be called the Delhi Goods and Services Tax (Fifth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the principal Rules), in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substituted. 3. In the principal Rules, in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, “said form”, the words “or after receiving a recommendation from the Ministry of External Affairs, Government of India” shall be inserted. 4. In the principal Rules, in rule 40, with effect from the 1stday of July, 2017, in sub-rule (1), for clause (b), the following shall be substituted, namely:- “(b) the registered person shall within a period of thirty days from the date of becoming eligible to avail the input tax credit under sub-section (1) of section 18, or within such further period as may be extended by the Commissioner by a notification in this behalf, shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid: Provided that any extension of the time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.”. 5. In the principal Rules, in rule 61, with effect from the 1stday of July, 2017, in sub-rule (5), for the words “specify that”, the words “specify the manner and conditions subject to which the” shall be substituted. 6. In the principal Rules, in rule 87,— (a) in sub-rule (2), the following shall be inserted, namely:— “Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days. Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board’s payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board.”; and (b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:— “Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.”. 7. In the principal Rules, for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:— “103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”. 8. In the principal Rules, in the forms appended thereto,— (a) in “FORM GST REG-01” under the heading ‘Instructions for submission of Application for Registration’, after Serial No. 15, the following Serial No. shall be inserted, namely:— “16. Government departments applying for registration as suppliers may not furnish Bank Account details.”; (b) with effect from the 22nd June, 2017 for “FORM GST REG-13”, the following Form shall be substituted, namely:—6 DELHI GAZETTE : EXTRAORDINARY PART IV] “Form GST REG-13 [See Rule 17] Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others State /UT – District – PART A (i) Name of the Entity (ii) Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (iii) Name of the Authorised Signatory (iv) PAN of Authorised Signatory (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (v) Email Address of the Authorised Signatory (vi) Mobile Number of the Authorised Signatory (+91) PART B 1. Type of Entity (Choose one) UN Body Embassy Other Person 2. Country 2A. Ministry of External Affairs, Government of India’ Letter No. Date Recommendation (if applicable) 3. Notification details Notification No. Date 4. Address of the entity in State Building No./Flat No. Floor No. Name of the Premises/Building Road/Street City/Town/Village District Block/Taluka Latitude Longitude State PIN Code Contact Information Email Address Telephone number Fax Number Mobile Number 7. Details of Authorized Signatory, if applicable Particulars First Name Middle Name Last name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender <Male, Female, Other> Mobile Number Email address Telephone No. Designation /Status Director Identification Number (if any) PAN (Not applicable for Aadhaar Number (Not entities specified in clause applicable for entities (a) of sub-section (9) of specified in clause (a) of section 25 of the Act) sub-section (9) of section 25 of the Act) Are you a citizen of India? Yes / No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor NoPART IV] DELHI GAZETTE : EXTRAORDINARY 7 Name of the Road/Street Premises/Building Town/City/Village District Block/Taluka State PIN Code 8 Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name Branch Address 9. Documents Uploaded The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the entity. Or The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the UN Body / Embassy etc. in India and link it along with the UIN generated and allotted to respective UN Body/ Embassy etc. 11. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: (Signature) Date: Name of Authorized Person: Or (Signature) Place: Name of Proper Officer: Date: Designation: Jurisdiction: Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the Government. • Every person required to obtain a unique identity number shall submit the application electronically. • Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer. • The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government. • The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application. • PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act. ”; and (c) with effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,- (i) in item (a), for the word, figures and brackets “and 140 (6)”, the figures, brackets and word “, 140 (6) and 140 (7) shall be substituted; and (ii) in item (b), -8 DELHI GAZETTE : EXTRAORDINARY PART IV] (a) after the word, figures and brackets, “section 140 (5)”, the words, figures and brackets “and section 140(7)” shall be inserted; (b) for column heading 1, the column heading “registration number of the supplier or input service distributor” shall be substituted; and (c) in the heading of column 8, after the words “Eligible duties and taxes”, the brackets and words “(central taxes)” shall be inserted. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, A. K. SINGH, Dy. Secy. VI (Finance) Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.