STATE TAX

रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA xxxGIDHxxx एस.जी.-डी.एल.-अ.-22102024-258112 xxxGIDExxx SG-DL-E-22102024-258112 असाधारण EXTRAORDINARY प्राजधकार स े प्रकाजित PUBLISHED BY AUTHORITY स.ं 252] दिल्ली, िजनवार, अक्त ूबर 12, 2024/आजिन 20, 1946 [रा.रा.रा.क्ष.ेदि. स.ं 214 No. 252] DELHI, SATURDAY, OCTOBER 12, 2024/ASHVINA 20, 1946 [N. C. T. D. No. 214 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI foÙk ¼O;;&I½ foHkkx vfèklwpuk fnYyh] 10 अक् तूबर] 2024 la[;k&38@2023&jkT; dj la- Qk- 3 ¼14½@foÙk¼O;;&I½@2024&25@Mh,l&I@867-—fnYyh eky ,oa lsok dj vfèkfu;e] 2017 ¼2017 dk 03½ dh èkkjk 164 }kjk çnÙk 'kfä;ks a dk ç;ksx djr s gq,] jk"Vªh; jktèkkuh {ks= fnYyh ds mijkT;iky] ifj"kn dh flQkfj'kks a ij] ,rn~ }kjk fnYyh eky ,oa lsok dj fu;ekoyh] 2017 dk s vkSj vf/kd la'kkfsèkr dju s ds fy, fuEufyf[kr fu;e cukrs gSa] vFkkZr% & 1- ¼1½ bu fu;eksa dks fnYyh eky ,oa lsok dj ¼f}rh; la'kksèku½ fu;ekoyh] 2023 dgk tk,A ¼2½ bu fu;eksa es a vU;Fkk micafèkr dks NksM+dj] ;s fnukad 04 vxLr] 2023 ls ço`Ùk gksxa s A 2- fnYyh eky ,oa lsok dj fu;ekoyh] 2017 ds fu;e 8 eas& ¼i½ mi&fu;e ¼4d½ ds LFkku ij fuEufyf[kr mi&fu;e dks çfrLFkkfir fd;k tk,xk] vFkkZr~%& 6561 DG/2024 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] Þ¼4d½ tgka èkkjk 25 dh mi&èkkjk ¼6?k½ ds varxZr vfèklwfpr O;fä ds vfrfjDr dksbZ Hkh vkosnd vkèkkj la[;k ds çek.khdj.k dk fodYipqurk gS rks mls mi&fu;e ¼4½ ds varxZr vkosnu dks tek djrs le; vkèkkj la[;k dk izek.khdj.k djkuk gksxk rFkk ,sl s ekeyks a eas vkosnu tek dju s dh frfFk] vkèkkj la[;k ds çek.khdj.k dh frfFk ;k mi&fu;e ¼4½ ds varxZr izi= th,lVh vkjbZth&01 ds Hkkx [k eas vkosnu tek dju s dh frfFk ls ianzg fnu] bues a ls tks Hkh igys gk]s gksxhA ;g micaf/kr gS fd /kkjk 25 dh mi&èkkjk ¼6?k½ ds v/khu vfèklwfpr O;fä ds vfrfjDr fdlh O;fä }kjk mi&fu;e ¼4½ ds v/khu fd, x, çR;sd vkosnu ds i”pkr~] ftlu s vk/kkj la[;k ds izek.khdj.k dk fodYi pquk gS vkSj ftls MkVk fo”ys’k.k rFkk tksf[ke ekunaMks a ds vk/kkj ij lkekU; iksVZy ij igpkuk x;k gS] mudk ck;ksesfVªd&vkèkkfjr vk/kkj çek.khdj.k fd;k tk,xk vkSj èkkjk 25 dh mi&èkkjk ¼6x½ ds v/khu ;Fkk vf/klwfpr vkosnd ds laca/k eas] dksbZ oS;fDrd vkosnd gS ;k tgka dksbZ oS;fDrd vkosnd ugha gS ,sl s O;fDr;ks a dk QksVks fy, tk,xk] lkFk gh bl mi&fu;e ds iz;kstukFkZ vk;qDr }kjk vf/klwfpr fdlh ,d lqfo/kk dsUnz ij izi=th,lVh vkjbZth&01 es a vkosnu ds lkFk viyksM fd, x, nLrkostks a dh ewy izfr dk lR;kiu fd;k tk,xk rFkk vkosnu bl ijarqd ds v/khu fu/kkZfjr izfØ;k ds iwjk gksus ds i”pkr~ gh iw.kZ ekuk tk,xkA ¼ii½ mi&fu;e ¼5½ es]a Þmi&fu;e ¼4½ß ds 'kCn] dks"Bd vkSj vad ds i'pkr] Þ;k mi&fu;e ¼4d½ß ds 'kCn] dks"Bd] vad vkSj v{kj dk s lfUufo’V fd;k tk,xkA 3- mä fu;eksa ds fu;e 9 eas] ¼i½ mi&fu;e ¼1½ ds ijra qd dhyach iafä eas] Þmä O;fä dh mifLFkfr esÞa 'kCnks a dk foyksi fd;k tk,xkA ¼ii½ mi&fu;e ¼1½ ds ijra qd eas] [kaM ¼d½ ds i'pkr~ fuEufyf[kr [kaM dks lfUufo’V fd;k tk,xk] vFkkZr~%& ^^¼dd½ fu;e 8 ds mi&fu;e ¼4d½ eas ;FkkfofufnZ’V vk/kkj la[;k dk izek.khdj.k djk;k gS] dks dkjksckj ds LFkku ij HkkSfrd lR;kiu dju s ds fy, MsVk fo'ys"k.k ,oa tksf[ke ekunaM ds vk/kkj ij lkekU; iksVZy ij igpkuk tkrk gS( ;kÞ ¼iii½ mi&fu;e ¼2½ ds ijra qd eas] [kaM ¼d½ ds i'pkr~ fuEufyf[kr [kaM dk s lfUufo’V fd;k tk,xk] vFkkZr~%&^^¼dd½ fu;e 8 ds mi&fu;e ¼4d½ esa ;FkkfofufnZ’V vk/kkj la[;k dk izek.khdj.k djk;k gS] dk s dkjksckj ds LFkku ij HkkSfrd lR;kiu dju s ds fy, MsVk fo'ys"k.k ,oa tkfs[ke ekunMa ds vk/kkj ij lkekU; iksVZy ij igpkuk tkrk gS( ;kÞ 4- mä fu;eksa dsfu;e 10d eas] Þ;Fkk'kh?kz] fdUrq iSarkyhl fnu ls vfèkd ugÈß 'kCnks a vkSj vadks a ls vkjHa k gksus oky s rFkk Þfdlh vU; micaèk dk vuqikyu dju s ds fy,ß 'kCnks a ls lekIr gksus oky s Hkkx ds LFkku ij fuEufyf[kr dk s çfrLFkkfir fd;k tk,xk] vFkkZr%~& iathdj.k çnku dju s dh frfFk ls rhl fnuks a dh vofèk ds Hkhrj] ;k izi= th,lVhvkj&1 esa èkkjk 37 ds varxZr eky ;k lsokvks a vFkok nksuks a dh ckgjh vkiwÆr ds fooj.k çLrqr dju s ls igys ;k bUokWbl çLrqr djus dh lqfoèkk dk mi;ksx djus ls igy]s bues a lstks Hkh igys gks] lkekU; iksVZy ij cSad [kkr s ds fooj.k ds lacaèk eas tkudkjh çLrqr djsAa 5- mä fu;eksa ds fu;e 21d eas] & ¼i½ mi&fu;e ¼2d½ ds LFkku ij fuEufyf[kr mi&fu;e dks çfrLFkkfir fd;k tk,xk] vFkkZr~%& Þ¼2d½ tgka& ¼ad½ izi= th,lVhvkj&1 eas çLrqr ckgjh vkiwÆr ds fooj.k lfgrèkkjk 39 ds varxZr iath—r O;fä }kjk çLrqr foojf.k;ks a dh rqyuk;k mlds vkiwÆrdrkZvks a }kjk muds izi= th,lVhvkj&1 eas çLrqr ckgjh vkiwÆr ds fooj.k ds vkèkkj ij çkIr vkarfjd vkiwÆr ds fooj.k ls dh tkrh gS] ;k ,slk vU; fo'ys"k.k] tSlk fd ifj"kn~ dh vuq”kalk ij fd;k tk ldrk gS] ;g n'kkZrk gS fd egRoiw.kZ varj ;k folaxfr;ka gSa tks vfèkfu;e ds çkoèkkuksa ;k blds varxZr cuk, x, fu;eksa ds mYy?a ku dk ladsr nrs h gSa] ftlds dkj.k mä O;fä dk iathdj.k jí fd;k tk ldrk gS] ;k[PART IV DELHI GAZETTE : EXTRAORDINARY 3 ¼[k½ iath—r O;fä }kjk fu;e 10d ds çkoèkkuks a dk mYya?ku fd;k x;k gS] ,sl s O;fä dk iathdj.k fuyafcr dj fn;k tk,xk vkSj mä O;fä dk s izi= th,lVh vkjÃth&31 es]a byDs Vª‚fud :i ls] lkekU; iksVZy ij] ;k iathdj.k ds le; miyC/k djk, x, mlds Ã&esy irs ij ,d lwpuk Hkstdj ;k le;&le; ij la'kksfèkr djds lwfpr fd;k tk,xk] ftles a mä varjks]a folaxfr;ks a ;k xSj&vuqikyuks a ij çdk'k Mkyk tk,xk vkSj mlls rhl fnuks a dh vofèk ds Hkhrj ;g Li"V dju s ds fy, dgk tk,xk fd mldk iathdj.k D;ks a u jí dj fn;k tk,AÞ ¼ii½ mi&fu;e ¼4½ dsnwlj s ijra qd ds i'pkr~] fuEufyf[kr ijarqd dks lfUufo’V fd;k tk,xk] vFkkZr%~& ^^;g Hkh micaf/kr gS fd tgka fu;e 10d ds izko/kkuks a ds mYy?a ku gsrq mi&fu;e ¼2d½ ds varxZr iathdj.k dk s fuyafcr dj fn;k x;k gS vkSj fu;e 22 ds varxZr leqfpr vfèkdkjh }kjk iathdj.k igys gh jí ugÈ fd;k x;k gS] ogka fu;e 10d ds çkoèkkuks a ds vuqikyu ij iathdj.k dk fuyacu jí dj fn;k x;k ekuk tk,xkAÞ 6- mä fu;eksa dsfu;e 23 ds mi&fu;e ¼1½ es]a tks fnukad 01 väwcj] 2023 ls izHkkoh gS& ¼ad½ Þrhl fnuks a dh vofèk ds HkhrjÞ 'kCnks a ls 'kq: gksus oky s vkSj Þèkkjk 30Þ 'kCnks a vkSj vadks a ds lkFk lekIr gksus okys Hkkx ds LFkku ij] Þiathdj.k jí dju s laca/kh vkn's k ds ikyu dh frfFk ls uCcs fnuks a dh vofèk ds HkhrjÞ 'kCnks a dks çfrLFkkfir fd;k tk,xkA ¼[k½ igy s ijarqd eas] Þ;g micaf/kr gS fdß 'kCnks a ds LFkku ij fuEufyf[kr dks çfrLFkkfir fd;k tk,xk] vFkkZr%~& Þ;g micaf/kr gS fd,slh vofèk] i;kZIr dkj.k n'kkZ, tkus ij] rFkk dkj.kks a dks y[s kc) djds] vk;qä ;k bl laca/k eas mlds }kjk çkfèk—r vfèkdkjh }kjk] tk s vij vk;qä ;k la;qä vk;qä dh jSad ls uhp s dk u gks] ;FkkfLFkfr]vfrfjä vofèk dks ,d lkS vLlh fnu ls vf/kd ugha c<k+;k tk ldsxk% vkxs ;g Hkh micaf/kr gS fdß( ¼x½ nlw js ijra qd eas] Þvkxs micaf/kr gSß 'kCnks a ds LFkku ij] Þ;g Hkh micaf/krgSß 'kCnks a dks çfrLFkkfir fd;k tk,xkA 7- mä fu;eksa dsfu;e 25 ds LFkku ij fuEufyf[kr fu;e dks çfrLFkkfir fd;k tk,xk] vFkkZr~% & Þ25- dqN ekeyksa esa dkjksckjh ifjlj dk HkkSfrd lR;kiu& ¼1½ tgka leqfpr vfèkdkjh larq’V gS fd iathdj.k çnku fd, tkus ds i'pkr~ fdlh O;fä ds dkjksckj ds LFkku dk HkkSfrd lR;kiu visf{kr gS] rks og dkjksckj ds LFkku dk ,slk lR;kiu djk ldsxk vkSj lR;kiu fjikVs Z dk s QksVks lfgr vU; nLrkostks a ds lkFk] ,sl s lR;kiu dh frfFk ls iaæg dk;Z fnolks a dh vofèk ds Hkhrj lkekU; iksVZy ij çi= th,lVh vkjÃth&30 eas viyksM fd;k tk,xkA ¼2½ tgka fu;e 9 ds mi&fu;e ¼1½ ds ijarqd eas] fofuÆn"V ifjfLFkfr;ks a eas iathdj.k çnku djus ls iwoZ fdlh O;fä ds dkjksckj ds LFkku dk HkkSfrd lR;kiu visf{kr gS] ogka leqfpr vfèkdkjh dkjksckj ds LFkku dk ,slk lR;kiu djk,xk vkSj lR;kiu fjikVs Z QksVks lfgr vU; nLrkostks a ds lkFk lkekU; iksVZy ij çi= th,lVh vkjÃth&30 eas] mä ijra qd eas] fofuÆn"V le;kofèk iw.kZ gksus ls de ls de ikap dk;Z fnol iow Z viyksM dh tk,xhAÞ 8- mä fu;eksa ds fu;e 43 es]a mi&fu;e ¼5½ ds i'pkr~& ¼d½ Li"Vhdj.k 1 es]a [kaM ¼x½ dk foyksi fd;k tk,xk( ¼[k½ Li"Vhdj.k 2 ds i'pkr~] tks fnukad 01 vDVcw j] 2023 ls izHkkoh gS] fuEufyf[kr Li"Vhdj.k dk s lfUufo’V fd;k tk,xk] vFkkZr~%& Li"Vhdj.k 3 %& fu;e 42 vkSj bl fu;e ds ç;kstukFkZ] vfèkfu;e dh vuqlwph&III ds vuqPNsn 8 ds mi&vuqPNsn ¼d½ eas mfYyf[kr xfrfofèk;ks a ;k yus &nus dk ewY;] ftls vfèkfu;e dh èkkjk 17 dh mi&èkkjk ¼3½ ds Li"Vhdj.k ds [kaM ¼[k½ ds varxZr NwV çkIr vkiwÆr;ks a ds eYw ; eas 'kkfey fd;k tkuk vko';d gS] vkus oky s ;kf=;ks a dk s varjkZ"Vªh; gokà vìks a eas vkxeu VÆeuy ij “kqYd eqDr nqdkuks a ls eky dh vkiwÆr dk ewY; gksxkAÞ4 DELHI GAZETTE : EXTRAORDINARY PART IV] 9- mä fu;eksa dsfu;e 46 ds [kaM ¼p½ dsijra qd eas] ÞçkIrdrkZ dk uke vkSj irk mlds fiudksM lfgr rFkk jkT; dk uke ,oa mä irk çkIrdrkZ ds vfHky[s k eas irk ekuk tk,xkß 'kCnks a ds LFkku ij ÞçkIrdrkZ ds jkT; dk uke vkSj mls çkIrdrkZ ds vfHkys[k eas ntZ irk ekuk tk,xkß fuEu 'kCnks a dks çfrLFkkfir fd;k tk,xkA 10- mä fu;eksa dsfu;e 59 ds mifu;e ¼6½ ds[kaM ¼?k½ ds i'pkr~ fuEufyf[kr [kaMks a dks lfUufo’Vfd;k tk,xk] vFkkZr~%& Þ¼M-½ dksbZ iath—r O;fä] ftls dj vofèk ;k vofèk;ks a ds lacaèk eas] fu;e 88?k ds mi&fu;e ¼1½ ds çkoèkkuks a ds varxZr lkekU; iksVZy ij lwpuk tkjh dh xà gS] mls rc rd izi= th,lVhvkj&1 eas èkkjk 37 ds varxZreky ;k lsokvks a vFkok nksuks a dh ckgjh vkiwÆr dk fooj.k çLrqr dju s ;k ckn dh dj vofèk ds fy, bUokWbl çLrqr dju s dh lqfoèkk dk mi;ksx dju s dh vuqefr ugÈ nh tk,xh] tc rd fd mlus mä lwpuk eas ;Fkk fofuÆn"V vfrfjä buiqV VSDl ØsfMV ds cjkcj jkf'k dk Hkqxrku ugÈ fd;k gks ;k fu;e 88?k ds mi&fu;e ¼2½ ds çkoèkkuks a ds varxZr ;Fkkisf{krvHkh rd “ks’k Hkqxrku fd, tkus oky s vfrfjä buiqV VSDl ØsfMV dh jkf'k ds lacaèk eas dkj.kks a dks Li"V djr s gq, mÙkj çLrqr ugÈ fd;k gks( ¼p½ fdlh iath—r O;fä dk s èkkjk 37 ds varxZr izi= th,lVhvkj&1 es a ;k bUokWbl çLrqr dju s dh lqfoèkk dk mi;ksx djds eky ;k lsokvks a vFkok nksuks a dh ckgjh vkiwÆr dk fooj.k çLrqr djus dh vueq fr ugÈ nh tk,xh] ;fn mlu s fu;e 10d ds çkoèkkuks a ds vuqlkj cSad [kkr s dk fooj.k çLrqr ugÈ fd;k gSA** 11- mä fu;eksa ds fu;e 64 es]a fnukad 01 vDVcw j] 2023 ls izHkkoh] ÞHkkjr es a O;fä ds vykokß 'kCnks a ds LFkku ij Þ,dh—r eky vkSj lsok dj vfèkfu;e] 2017 ¼2017 dk 13½ dh èkkjk 14 ;k mlds uke ij fuÆn"V xSj&dj ;ksX; v‚uykbu çkIrdrkZß 'kCnks a dks çfrLFkkfir fd;k tk,xkA 12- mä fu;eksa ds fu;e 67 ds mi&fu;e ¼2½ eas] fnukad 01 vDVwcj] 2023 ls izHkkoh] Þfooj.kksßa 'kCnks a ls vkjaHk gksus okys vkSj ÞvkiwÆrdrkZvksßa 'kCnks a ij lekIr gksus oky s Hkkx ds LFkku ij Þmi&fu;e ¼1½ ds varxZr v‚ijsVj }kjk çLrqr èkkjk 52 dh mi&èkkjk ¼1½ ds varxZr lzksr ij lax`ghr dj ds fooj.k çR;sd iath—r vkiwÆrdrkZvks a dks byDs Vª‚fud :i ls miyCèk djk;k tk,xkß 'kCnks a dks çfrLFkkfir fd;k tk,xkA 13- mä fu;eksa ds fu;e 88x ds i'pkr~ fuEufyf[kr fu;e dks lfUufo’V fd;k tk,xk] vFkkZr%~& Þ88?k- buiqV VSDl ØsfMV vkSj fjVuZ esa çkIr buiqV VSDl ØsfMV ds fooj.k okys Lor%&l`ftr C;kSjs esa miyCèk buiqV VSDl ØsfMV esa varj ls fuiVus dk rjhdk & ¼1½ tgka iath—r O;fä }kjk izi= th,lVhvkj&3[k eas mlds }kjk çLrqr dj vofèk ;k vofèk;ks a ds fy, fooj.kh eas çkIr buiqV VSDl ØsfMV dh jkf'k] mä dj vofèk ;k vofèk;ks a ds lacaèk eas izi= th,lVhvkj&2[k es a buiqV VSDl ØsfMV ds fooj.k okys Lor%&l`ftr C;kSjk ds vuqlkj ,sl s O;fä dks miyCèk buiqV VSDl ØsfMV ls vfèkd gS] tSlk Hkh ekeyk gks] ,slh jkf'k vkSj ,sl s çfr'kr ls] tSlk fd ifj"kn~ }kjk vuq'kaflr fd;k tk ldrk gS] mä iath—r O;fä dk s lkekU; iksVZy ij byDs Vª‚fud :i ls izi= th,lVh Mhvkjlh&01x ds Hkkx d esa ,sl s varj dh lwpuk nh tk,xh vkSj ,slh lwpuk dh ,d çfr mlds iathdj.k ds le; miyC/k djk, x, ;k le;&le; ij ;Fkk la'kkfsèkr mlds Ã&esy ir s ij Hkh Hksth tk,xh] ftleas mä varj ij çdk'k Mkyrs gq, mls funsZ'k fn;k tk,xk fd& ¼ad½ èkkjk 50 ds varxZr n;s C;kt lfgr mDr izi= th,lVhvkj&3[k es a çkIr vfrfjä buiqV VSDl ØsfMV ds cjkcj jkf'k dk Hkqxrku izi= th,lVh Mhvkjlh&03 ds ekè;e ls djsa] ;k ¼[k½ lkekU; iksVZy ij buiqV VSDl ØsfMV es a mijksä varj ds dkj.kks a dks Lkkr fnuksa dh vofèk ds Hkhrj Li’V djasA ¼2½ mi&fu;e ¼1½ es a fuÆn"V iath—r O;fä] mä mi&fu;e ea s fuÆn"V lwpuk çkIr gksus ij] ;k rks] ¼d½ èkkjk 50 ds varxZr n;s C;kt lfgr izi= th,lVh Mhvkjlh&01x ds Hkkx d eas ;Fkk fofuÆn"V vfrfjä buiqV VSDl ØsfMV ds cjkcj jkf'k dk Hkqxrku iw.kZr% ;k vkaf'kd :i ls izi= th,lVh Mhvkjlh&03 ds ekè;e ls djsa vkSj izi= th,lVh Mhvkjlh&01x ds Hkkx [k eas mlds fooj.k lkekU; iksVZy ij byDs Vª‚fud :i ls çLrqr djsa] ;k[PART IV DELHI GAZETTE : EXTRAORDINARY 5 ¼[k½ mä mi&fu;e eas fofuÆn"V vofèk ds Hkhrj lkekU; iksVZy ij byDs Vª‚fud :i ls mÙkj çLrqr djs]a ftleas izi= th,lVh Mhvkjlh&01x ds Hkkx [k eas Hkqxrku fd, tkus ds fy, vHkh Hkh 'ks"k vfrfjä buiqV VSDl ØsfMV dh jkf'k] ;fn dksà gks] ds lacaèk eas dkj.kks a dks 'kkfey fd;k tk,A ¼3½ tgka mi&fu;e ¼1½ eas lanfHkZr lwpuk eas fofuÆn"V dksà jkf'k mä mi&fu;e eas fofuÆn"V vofèk ds Hkhrj Hkqxrku dh tkuh “ks’k gS vkSj tgka iath—r O;fä }kjk pwd eas dkÃs Li"Vhdj.k ;k dkj.k çLrqr ugÈ fd;k tkrk gS ;k tgka ,sl s O;fä }kjk çLrqr Li"Vhdj.k ;k dkj.k leqfpr vfèkdkjh }kjk Lohdk;Z ugÈ ik;k tkrk gS] rks mä jkf'k èkkjk 73 ;k èkkjk 74 ds çkoèkkuks a ds vuqlkj] tSlk Hkh ekeyk gks] ekaxs tku s ds fy, mRrjnk;h gksxhA 14- mDr fu;eksa ds fu;e 89 esa& ¼d½ mi&fu;e ¼1½ ds rhljs ijra qd eas] Þmlds }kjk çLrqr dh tku s okyh visf{kr vafre fooj.kh easß 'kCnks a ds LFkku ij Þmlds }kjk çLrrq dh tkus okyh visf{kr vafre fooj.kh ds bl çdkj çLrqr fd, tkus ds i'pkr ghß 'kCnks a dks çfrLFkkfir fd;k tk,xkA ¼[k½ mi&fu;e ¼2½ ds [kaM ¼V½ eas] Þdj dk HkqxrkuÞ 'kCnks a ds i”pkr ~ ÞvkSj C;kt] ;fn dksà gks] rks ;k Hkqxrku dh xà dksà vU; jkf'kÞ 'kCnks a ls lfUufo’V fd;k tk,xkA 15- mä fu;eksa ds fu;e 94 dk s fnukad 01 vDVwcj] 2023 ls izHkkoh mi&fu;e ¼1½ ds :i eas iqu%Øekafdr fd;k tk,xk vkSj tSlk fd bl çdkj iqu%Øekafdr mi&fu;e ds i'pkr ~ fuEufyf[kr mi&fu;e dk s lfUufo’V fd;k tk,xk] vFkkZr~%& Þ¼2½ mi&fu;e ¼1½ ds varxZr foyca dh vofèk es a fuEufyf[kr vofèk;ks a dks 'kkfey ugÈ fd;k tk,xk] vFkkZr~%& ¼d½ fu;e 92 ds mi&fu;e ¼3½ ds varxZr izi= th,lVh vkj,QMh&08 eas lwpuk çkIr gksus dh frfFk ls iUæg fnu ls vfèkd dh fdlh Hkh le;kofèk ds Hkhrj] vkosnd& ¼i½ izi= th,lVh vkj,QMh&09 es a tokc çLrqr djsa] ;k ¼ii½ vfrfjä nLrkostks a dks tek djsa ;k mÙkj ns(a vkSj ¼[k½ vkosnd }kjk ;k rks cSad [kkrs ftleas fjQaM tek fd;k tkuk gS] ds lgh fooj.k izLrqr dju s ds fy, ;k bl izdkj izLrqr fd, x, cSad [kkrs ds fooj.kks a dh lR;kiu dju s ds fy, yh xbZ dksbZ Hkh le;kofèk] tgka Loh—r fjQaM dh jkf'k vkosnd }kjk çLrqr fd, x, cSad [kkrks a eas tek ugÈ dh tk ldh FkhAÞ 16- mä fu;eksa ds fu;e 96 ds mi&fu;e ¼2½ es a nksuks a ijUrqdks a dk foyksi fd;k tk,xkA 17- mä fu;eksa ds fu;e 108 ds mi&fu;e ¼1½ es&a ¼ad½ Þ;k rks byDs Vª‚fud :i ls vFkok vU;Fkk tSlk fd vk;qä }kjk vfèklwfpr fd;k tk,ß 'kCnksa ds LFkku ij ÞbyDs Vª‚fud :i lsß 'kCn dks çfrLFkkfir fd;k tk,xk( ¼[k½ fuEufyf[kr ijarqd dk s lfUufo’V fd;k tk,xk] vFkkZr~%& Þ;g micaf/kr gS fd vihyh; çkfèkdkjh ds le{k vihy] lqlaxr nLrkostksa ds lkFk] çi= th,lVh,ih,y&01 es a eSU;qvy :i ls rHkh ntZ dh tk ldsxh] ;fn& ¼i½ vk;qä us bl izdkj vfèklwfpr fd;k gS] ;k ¼ii½ lkekU; iksVZy ij vihy fd, tku s oky s fu.kZ; ;k vkns'k dh vuqiyCèkrk ds dkj.k bls byDs Vª‚fud :i ls ntZ ugÈ fd;k tk ldrk gSA vkSj ,sl s ekey s eas] vihydrkZ dks rRdky ,d vufare ikorh tkjh dh tk,xhAÞ6 DELHI GAZETTE : EXTRAORDINARY PART IV] 18- mä fu;eksa ds fu;e 109 ds mifu;e ¼1½ es&a ¼ad½ Þ;k rks byDs Vª‚fud :i ls vFkok vU;Fkk tSlk fd vk;qä }kjk vfèklwfpr fd;k tk,ß 'kCnksa ds LFkku ij ÞbyDs Vª‚fud :i lsß 'kCn dks çfrLFkkfir fd;k tk,xk( ¼[k½ fuEufyf[kr ijUrqd dks lfUufo’V fd;k tk,xk] vFkkZr~%& Þ;g micaf/kr gS fd vihyh; çkfèkdkjh ds le{k vihy] lqlaxr nLrkostks a ds lkFk] çi= th,lVh,ih,y&03 es a eSU;qvy :i ls rHkh ntZ dh tk ldsxh] tc& ¼i½ vk;qä us bl izdkj vfèklwfpr fd;k gS] ;k ¼ii½ lkekU; iksVZy ij vihy fd, tku s oky s fu.kZ; ;k vkns'k dh vuqiyCèkrk ds dkj.k bls byDs Vª‚fud :i ls ntZ ugÈ fd;k tk ldrk gSA vkSj ,sl s ekeys es]a vihydrkZ dks rRdky ,d vufare ikorh tkjh dh tk,xhAÞ 19- mä fu;eksa ds fu;e 142d ds i'pkr~ fuEufyf[kr fu;e dks lfUufo’V fd;k tk,xk] vFkkZr~%& Þ142[k& vfèkfu;e dh èkkjk 79 ds varxZr olwy dh tkus okyh dqN ns; jkf'k;ksa dh lwpuk& ¼1½ tgka fu;e 88x ds lkFk ifBr èkkjk 75 ds vuqlkj ;k vU;Fkk] dj ;k C;kt dh dkÃs jkf'k èkkjk 79 ds varxZr olwyh ;ksX; gks xà gS vkSj Hkqxrku ugÈ fd;k x;k gS] ogka leqfpr vfèkdkjh lkekU; iksVZy ij byDs Vª‚fud :i ls izi= th,lVh Mhvkjlh&01?k eas mä jkf'k ds fooj.k ds ckj s lwfpr djsxk] ;g funsZf”kr djsxk fd pwddrkZ O;fä dk s mä lwpuk nus s dh frfFk ls lkr fnuks a ds Hkhrj ykxw C;kt lfgr mDr jkf”k] ;k tSlk Hkh ekeyk gks] C;kt dh jkf'k dk Hkqxrku djs a rFkk mä jkf'k dk s byDs Vª‚fud ns;rk jftLVj ds Hkkx&II es a izi= th,lVh ih,eVh&01 eas ntZ fd;k tk,xkA ¼2½ mi&fu;e ¼1½ es a fuÆn"V lwpuk dks olwyh gsrq uksfVl ds :i eas ekuk tk,xkA ¼3½ tgka mi&fu;e ¼1½ eas fuÆn"V lwpuk eas fofuÆn"V dj ;k C;kt dh dkÃs jkf'k mä lwpuk eas fofuÆn"V vofèk dh lekfIr ij Hkqxrku djuk “ks’k jgrk gS] rks leqfpr vfèkdkjh fu;e 143 ;k fu;e 144 ;k fu;e 145 ;k fu;e 146 ;k fu;e 147 ;k fu;e 155 ;k fu;e 156 ;k fu;e 157 ;k fu;e 160 ds çkoèkkuks a ds vuqlkj Hkqxrku u gqbZ “ks’k jkf'k dks olwyu s ds fy, dk;Zokgh djxs kA 20- mä fu;eksa ds fu;e 162 eas] tks fnukad 01 vDVcw j] 2023 ls izHkkoh gS& ¼ad½ mi&fu;e ¼3½ es]a Þmlds le{k dk;Zokgh es a lg;ksx fd;k gS vkSjß dk foyksi fd;k tk,xk( ¼[k½ mi&fu;e ¼3½ ds i'pkr~] fuEufyf[kr mi&fu;e dks lfUufo’V fd;k tk,xk] vFkkZr~%& Þ¼3d½ vk;qä mi&fu;e ¼3½ ds varxZr uhp s nh xà rkfydk ds vuqlkj “keu jkf'k fuèkkZfjr djsxk %& rkfydk Ø0 la0 vijkèk ;fn vijkèk èkkjk 132 dh ;fn vijkèk èkkjk 132 dh mièkkjk mièkkjk ¼1½ ds [kaM ¼i½ ds ¼1½ ds [kaM ¼ii½ ds varxZr naMuh; varxZr naMuh; gS rks jkf'k gS rks jkf'k dk 'keu dk 'keu ¼1½ ¼2½ ¼3½ ¼4½ 1- vfèkfu;e dh èkkjk 132 dh mièkkjk ¼1½ dj pksjh dh xbZ jkf”k ;k xyr dj pksjh dh xbZ jkf”k ;k xyr rjhds ds [kaM ¼d½ es a fofuÆn"V vijkèk rjhds l s izkIr ;k mi;ksx fd, l s izkIr ;k mi;ksx fd, x, buiVq x, buiVq VSDl ØsfMV dh jkf'k VSDl ØsfMV dh jkf'k ;k xyr rjhds 2- vfèkfu;e dh èkkjk 132 dh mièkkjk ¼1½ ;k xyr rjhds l s yh xbZ l s yh xbZ fjQaM dh jkf'k dk lkB ds [kaM ¼x½ es a fofuÆn"V vijkèk fjQaM dh jkf'k dk ipgÙkj çfr'kr rd] dj pksjh dh xà ,slh 3- vfèkfu;e dh èkkjk 132 dh mièkkjk ¼1½ çfr'kr rd] dj pksjh dh xà jkf'k ;k xyr rjhds l s çkIr ;k ds [kaM ¼?k½ es a fofuÆn"V vijkèk ,slh jkf'k ;k xyr rjhds l s mi;ksx fd, x, buiqV VSDl ØsfMV[PART IV DELHI GAZETTE : EXTRAORDINARY 7 4- vfèkfu;e dh èkkjk 132 dh mièkkjk ¼1½ çkIr ;k mi;ksx fd, x, buiVq dh jkf'k ;k xyr rjhds yh xbZ fjQaM ds [kaM ¼M-½ esa fofuÆn"V vijkèk VSDl ØsfMV dh jkf'k ;k xyr dh jkf'k ds U;wure pkyhl çfr'kr ds rjhds l s yh xb Z fjQaM dh jkf'k v/khu gSA ds U;wure ipkl çfr'kr ds v/khu gSA 5- vfèkfu;e dh èkkjk 132 dh mièkkjk ¼1½ dj pksjh dh xà jkf'k ds iPphl dj pksjh dh xà jkf'k ds iPphl ds [kaM ¼p½ es a fofuÆn"V vijkèk çfr'kr ds cjkcj jkf'kA çfr'kr ds cjkcj jkf'kA 6- vfèkfu;e dh èkkjk 132 dh mièkkjk ¼1½ ds [kaM ¼t½ es a fofuÆn"V vijkèk 7- vfèkfu;e dh èkkjk 132 dh mièkkjk ¼1½ ds [kaM ¼>½ es a fofuÆn"V vijkèk 8- vfèkfu;e dh èkkjk 132 dh mièkkjk ¼1½ dj pksjh dh xb Z ,slh jkf”k ;k dj pksjh dh xb Z ,slh jkf”k ;k xyr ds [kaM ¼d½] ¼x½ ls ¼p½ rFkk [kaM ¼t½ xyr rjhds l s izkIr ;k mi;ksx rjhds l s izkIr ;k mi;ksx fd, x, vkSj ¼>½ es a mfYyf[kr vijkèk djus dk fd, x, buiqV VSDl ØsfMV dh buiVq VSDl ØsfMV dh jkf'k ;k xyr ç;kl djuk ;k vijkèk djus ds fy, jkf'k ;k xyr rjhds l s yh xb Z rjhds l s yh xbZ fjQaM dh jkf'k ds mdlkuk fjQaM dh jkf'k ds iPphl iPphl çfr'kr ds cjkcj jkf'kA çfr'kr ds cjkcj jkf'kA ;g Hkh micaf/kr gS fd tgka O;fä }kjk fd;k x;k vijkèk mijksä rkfydk eas fofuÆn"V ,d ls vfèkd Jsf.k;ks a ds varxZr vkrk gS] ogka ,sl s ekeys eas 'keu jkf'k og jkf'k gksxh tk s ml vijkèk ds fy, fuèkkZfjr dh xà gS ftlds fy, mPprj 'keu jkf'k fofgr dh xà gSAÞ 21- mä fu;eksa ds fu;e 162 ds i'pkr~] fnukad 01 vDVwcj] 2023 ls izHkkoh fuEufyf[kr fu;e dks lfUufo’V fd;k tk,xk] vFkkZr~%& Þ163- lgefr vkèkkfjr lwpuk lk>k djuk &¼1½ tgka dksà iath—r O;fä nh xà lwpuk dks lk>k djus dk fodYi pqurk gS& ¼da½ le;&le; ij ;Fkk la'kksfèkr izi= th,lVh vkjbZth&01 eas( ¼[k½ dqN vofèk ds fy, izi= th,lVhvkj&3[k dh fooj.kh eas( ¼x½ dqN dj vofèk ds fy, izi= th,lVhvkj&1] tk s muds }kjk tkjh fd, x, bUokWbl] MsfcV uksV~l vkSj ØsfMV uksV~l ls lacafèkr gS] tSlk fd le;&le; ij la'kksfèkr fd;k x;k gSA èkkjk 158d dh mi&/kkjk ¼1½ eas lanfHkZr ç.kkyh ¼rRi'pkr~ Þvuqjksèk dju s okyh ç.kkyhß ds :i eas lanfHkZr½ ds lkFk vuqjksèk dju s okyh ç.kkyh ,slh lwpuk lk>k dju s ds fy, mä iath—r O;fä dh lgefr çkIr djsxh vkSj tgka ykxw gks] dj vofèk ds fooj.kks a ds lkFk lgefr dks lkekU; iksVZy ij laçsf"kr djxs hA ¼2½ iath—r O;fä mi&fu;e ¼1½ ds [kaM ¼x½ ds varxZr lwpuk lk>k dju s ds fy, viuh lgefr rHkh nxs k tc mlu s lHkh çkIrdrkZvks a dh lgefr çkIr dj yh gks] ftUgs a mlu s vuqjksèk ç.kkyh ds lkFk ,slh tkudkjh lk>k djus ds fy, mä dj vofèk ds nkSjku bUokWbl] ØsfMV uksV vkSj MsfcV uksV tkjh fd, gSa( vkSj tgka og viuh lgefr çnku djrk gS] ogka ,sl s çkIrdrkZvks a dh lgefr çkIr dj yh xà ekuh tk,xh A ¼3½ lkekU; iksVZy mifu;e ¼1½ esa fuÆn"V lwpuk dk s mä ç.kkyh ls çkIr gksus ij vuqjksèkdrkZ ç.kkyh dks laçsf"kr djsxk& ¼d½ mä ita h—r O;fä dh lgefr] rFkk ¼[k½ dj vof/k ;k izkIrdrkZvks a dk fooj.k] tSlk Hkh ekeyk gks] ftlds lacaèk eas tkudkjh visf{kr gSAÞ 22- mä fu;eksa ds çi= th,lVhvkj&3d ds var es a fuEufyf[kr dks lfUufo’V fd;k tk,xk] vFkkZr%~&Þ8 DELHI GAZETTE : EXTRAORDINARY PART IV] ;k okÆ"kdfooj.kh u Hkjus ij èkkjk 46 ds vUrxZr fooj.kh pwd drkZvksa dks uksfVl foÙkh; o"kZ& fooj.kh dk çdkj&th,lVhvkj&9@th,lVhvkj&9d iath—r djnkrk gksus ds ukr]s vkidk s fu;r frfFk rd dh xÃ;k çkIr vkiwÆr;ks a ds fy, okÆ"kd fooj.kh çLrqr djuh vkSj@;k iwoksZDr foÙkh; o"kZ ds fy, Lo&çekf.kr feyku C;kSjk 'kkfey djuk vko';d gSA mä foÙkh; o"kZ ds fy, okÆ"kd fooj.kh Hkjus ds fy, fuÆn"V fu;r frfFk lekIr gks xà gS vkSj ;g n[s kk x;k gS fd vkius vkt rd mä fooj.kh ugha Hkjh gSA 2- vr% vkils vuqjksèk gS fd 15 fnuks a ds Hkhrj mä fooj.kh çLrqr djs]a vU;Fkk dkuwu ds vulq kj tqekZuk yxkus lfgr mfpr dkjoZ kà dh tk,xhA 3- vkids }kjk tqekZuk dk;Zokgh dk dkj.k crkvks uksfVl tkjh gksus ls igy s ;fn mijksä fuÆn"V fooj.kh Hkj nh xbZ gS rks ;g uksfVl okil fy;k x;k ekuk tk,xkA 4- ;g flLVe }kjk l`ftr uksfVl gS vkSj blds fy, gLrk{kj dh vko';drk ugÈ gSAß 23- mä fu;eksa dsizi= th,lVhvkj&5d eas] tks fnukad 01 vDVcw j] 2023 ls izHkkoh gS(& ¼i½ 'kh"kZd es]a ÞHkkjr eas O;fä;ksaÞ 'kCnks a ds LFkku ij Þ v‚uykbu çkIrdrkZ ¼,dh—r eky vkSj lsok dj vfèkfu;e] 2017 es a ;Fkk ifjHkkf"kr½ rFkk Hkkjr eas iath—r O;fä;ks a dksÞ'kCn] dk"sBd vkSj vad dks çfrLFkkfir fd;k tk,xk( ¼ii½ Øe la[;k 4 rFkk mlls lacafèkr çfof"V;ks a ds LFkku ij fuEufyf[kr Øe la[;k vkSj çfof"V;ka s dks çfrLFkkfir fd;k tk,xk] vFkkZr%~& Þ4- vofèk % ekg&o"kZ( 4 ¼d½ ,vkj,u( 4 ¼[k½ ,vkj,u dh frfFk% ß( ¼iii½ Øe la[;k 5 e s ÞmiHkksäkß 'kCn ds LFkku ij ÞxSj&dj ;ksX; v‚uykbu çkIrdrkZß 'kCn dks çfrLFkkfir fd;k tk,xk( ¼iv½ Øe la[;k 5d eas ÞO;fä;ksßa 'kCn ds LFkku ij Þv‚uykbu çkIrdrkZß 'kCndks çfrLFkkfir fd;k tk,xk( ¼v½ Øe la[;k 5d rFkk mlls lacafèkr çfof"V;ks a ds i'pkr~ fuEufyf[kr Øe la[;k vkSj çfof"V;ks a dk s lfUufo’V fd;k tk,xk] vFkkZr~% Þ5[k- xSj&dj;ksX; v‚uykbu çkIrdrkZ ds vfrfjDr Hkkjr eas iath—r O;fä;ks a dks dh xà dj;ksX; ckgjh vkiwÆr] ftl ij dj dk Hkqxrku mä iath—r O;fä;ks a }kjk fjolZ pktZ vkèkkj ij fd;k tkuk gSA ¼jkf'k #i, es½a th,lVhvkÃ,u dj ;ksX; ewY; 1 2 5x- xSj&dj;ksX; v‚uykbu çkIrdrkZ ds vfrfjDr Hkkjr eas iath—r O;fä;ks a dks dh xbZ dj;ksX; ckgjh vkiwÆr;ks a eas la'kksèku] ftl ij dj dk Hkqxrku mä iath—r O;fä;ks a }kjk fjolZ pktZ vkèkkj ij fd;k tkuk gSA[PART IV DELHI GAZETTE : EXTRAORDINARY 9 ¼jkf'k #i, es½a ekg ewy th,lVhvkÃ,u la'kksfèkr th,lVhvkÃ,u dj;ksX; ewY; 1 2 3 4 24- mä fu;eksa dsizi= th,lVhvkj&8 esa] tks fnukad 1 vDVwcj] 2023 ls izHkkoh gS]& ¼ad½ Øe la[;k 3 rFkk mlls lacafèkr çfof"V;ks a ds i'pkr~ fuEufyf[kr Øe la[;k vkSj çfof"V;ks a dk s lfUufo’V fd;k tk,xk] vFkkZr~%& Þ3-1- xSj&iath r vkiwÆrdrkZvksa }kjk Ã&okf.kT; lapkyd ds ekè;e ls dh xà vkiwÆr;ksa dk fooj.k vkiwÆrdrkZ dh ukekadu dh xbZ vkiwÆr dk okfil dh xà vkiwÆr dk vkiwÆr dk 'kq) ewY; la[;k ldy ewY; ewY; 1 2 3 4 ¼[k½ Øe la[;k 4 rFkk mlls lacafèkr çfof"V;ks a ds i'pkr~] fuEufyf[kr Øe la[;k vkSj çfof"V;ks a dk s lfUufo’V fd;k tk,xk] vFkkZr~%& Þ4-1- xSjiath r vkiwÆrdrkZvksa }kjk Ã&okf.kT; lapkyd ds ekè;e ls dh xà vkiwÆr;ksa ds fooj.kksa esa la'kksèku ewy fooj.k la'kksfèkr fooj.k ekg vkiwfrZdrkZ dh vkiwfrZdrkZ dh dh xbZ vkiwÆr Okkfil dh xbZ vkiwÆr dk 'kq) Ukkekadula[;k Ukkekadula[;k dk ldy ewY; vkiwÆr dk ewY; eYw ; 1 2 3 4 5 6 25- mä fu;eksa dsizi= th,lVhvkj&9 ds] 'kh"kZd *vuqn's k* ds varxZr] & ¼d½ vuqPNsn 4 es&a ¼v½ Þ;k foÙkh; o"kZ 2021&22ß 'kCn] v{kj vkSj vad ds i'pkr~ Þ;k foÙkh; o"kZ 2022&23ß 'kCn] v{kj vkSj vad dks lfUufo’V fd;k tk,xk( ¼c½ rkfydk ds nlw js d‚ye eas] & ¼I½ Øe la[;k 5?k] 5M- vkSj 5p ds lkeus var es a fuEufyf[kr çfof"V;ka lfUufo’V dh tk,axh] vFkkZr%~ & *foÙk o"kZ 2022&23 ds fy, iath—r O;fä xSj&th,lVh vkiwÆr ¼5p½ dh i`Fkd :Ik ls fjikVs Z djsxk vkSj mlds ikl ;k rks viuh vkiwÆr dk s NwV çkIr vkSj 'kwU; nj okyh vkiwÆr ds :i eas i`Fkd :Ik ls fjikVs Z dju s ;k dsoy ÞNwV çkIrÞ iafä eas bu nks 'kh"kks± ds fy, lesfdr tkudkjh dh fjiksVZ dju s dk fodYi gksxkA*10 DELHI GAZETTE : EXTRAORDINARY PART IV] ¼II½ Øe la[;k 5t] 5&> vkSj 5¥ ,oa 5V ds lkeus] Þ2020&21 rFkk 2021&22ß vad vkSj 'kCn ds LFkku ij Øe'k% Þ2020&21] 2021&22 rFkk 2022&23ß vad vkSj 'kCn dks çfrLFkkfir fd;k tk,xk( ¼[k½vuqPNsn 5 dh rkfydk ds nwljs d‚ye eas] & ¼v½ Øe la[;k 6[k] 6x] 6?k vkSj 6M- ds lkeus] ÞfoÙkh; o"kZ 2019&20] 2020&21 rFkk 2021&22ß v{kj vkSj vad ds LFkku ij Øe”k% ÞfoÙkh; o"kZ 2019&20] 2020&21] 2021&22 rFkk 2022&23ßv{kj] vad rFkk “kCn] dk s çfrLFkkfir fd;k tk,xk( ¼c½ Øe la[;k 7d] 7[k] 7x] 7?k] 7M-] 7p] 7N rFkk 7t ds lkeus]Þ2020&21 rFkk 2021&22ß vad vkSj 'kCn ds LFkku ij] Þ2020&21] 2021&22 rFkk 2022&23ß vad vkSj 'kCn dks çfrLFkkfir fd;k tk,xk( ¼x½ vuqPNsn 7 esa] & ¼v½ Þ 30 uoacj ] 2022 rd ntZ ß 'kCn vkSj vadds i”pkr~] fuEufyf[kr 'kCn] vad vkSj v{kj dks lfUufo’V fd;k tk,xk] vFkkZr~% & ÞfoÙkh; o"kZ 2022&23 ds fy, Hkkx&V eas foxr foÙkh; o"kZ ds yus nsu dk fooj.k 'kkfey gS] yfsdu vçSy] 2023 ls vDVcw j] 2023 ds izi= th,lVhvkj&3[k esa Hkqxrku fd;k x;k gS] tks 30 uoacj ] 2023 rd Hkjk x;kAß ¼c½ rkfydk ds nlw js d‚ye eas] & ¼I½ Øe la[;k 10 vkSj 11 ds lkeu]s var eas fuEufyf[kr dks lfUufo’V fd;k tk,xk] vFkkZr~%& ÞfoÙkh; o"kZ 2022&23 ds fy,foxr foÙkh; o"kZ dhfooj.kh eas igy s ls ?kksf"kr fdlh Hkh vkiwÆr es a ifjoèkZu ;k la'kksèku dk fooj.k] yfsdu ,sl s la'kksèku vçSy] 2023 ls vDVcw j] 2023 rd ds izi= th,lVhvkj&1 dh rkfydk 9d] rkfydk 9[k rFkk rkfydk 9x eas çLrqr fd, x, Fks] tk s 30 uoacj] 2023 rd Hkj s x,] dks ;gka ?kksf"kr fd;k tk,xkAß ¼II½ Øe la[;k 12 ds lkeus] & ¼i½ Þ30 uoacj] 2022 rd dh vofèk ;gka ?kksf"kr dh tk,xhA bu fooj.kks a dks Hkjus ds fy, izi= th,lVhvkj&3[k dh rkfydk 4¼[k½ dk mi;ksx fd;k tk ldrk gSAß 'kCnks]a vadks a vkSj dks"Bdks a ds i'pkr fuEufyf[kr dk s lfUufo’V fd;k tk,xk] vFkkZr~%& ÞfoÙkh; o"kZ 2022&23 ds fy,] vkÃVhlh ds fjolZy dk dqy ewY; ftls foxr foÙkh; o"kZ es a çkIr fd;k x;k Fkk] ysfdu vçSy] 2023 ls vDVcw j] 2023 ds ekg ds fy, 30 uoacj] 2023 rd Hkjh xbZ foojf.k;ks a eas izR;kofrZr] dks ;gk¡ ?kksf"kr fd;k tk,xkA bu fooj.kks a dks Hkjus ds fy, izi= th,lVhvkj&3[k dh rkfydk 4¼[k½ dk mi;ksx fd;k tk ldrk gSAÞ ¼ii½ Þ2020&21 rFkk 2021&22ß vad vkSj 'kCn ds LFkku ij Þ2020&21] 2021&22 rFkk 2022&23ß vad vkSj 'kCn dks çfrLFkkfir fd;k tk,xk( ¼III½ Øe la[;k 13 ds lkeus] & ¼i½ ÞfoÙkh; o"kZ 2022&23 es a iqu% çkIr] ,sl s iqu% çkIr vkÃVhlh dk fooj.k foÙkh; o"kZ 2022&23 dh okÆ"kd fooj.kh es a çLrqr fd;k tk,xkß] 'kCnks]a v{kjks a vkSj vadks a ds i”pkr~] fuEufyf[kr dks lfUufo’V fd;k tk,xk] vFkkZr~% & ÞfoÙkh; o"kZ 2022&23 ds fy,] foxr foÙkh; o"kZ es a çkIr eky ;k lsokvks a ds fy, vkÃVhlh dk fooj.k izkIr fd;k x;k Fkk] yfsdu blds fy, vkÃVhlh dk ykHk vçSy] 2023 ls vDVcw j] 2023 ds eghuks a ds fy, 30 uoacj] 2023 rd Hkjh xbZ fooj.kh eas fy;k x;k Fkk] dk s ;gka ?kksf"kr fd;k tk,xkA bu fooj.kks a dks Hkjus ds fy, izi= th,lVhvkj&3[k dh rkfydk 4¼d½ dk mi;ksx fd;k tk ldrk gSA gkykafd] dksà Hkh vkÃVhlh ftls èkkjk 16 dh mi&èkkjk ¼2½ ds nlw js ijUrqd ds vuqlkj foÙkh; o"kZ 2022&23 es a okfil djfn;kx;k Fkk] ysfdu foÙkh; o"kZ 2023&24 es a iqu% çkIr fd;k x;k Fkk] ,sl s iqu% çkIr vkÃVhlh ds fooj.k foÙk o"kZ 2023&24 dh okÆ"kd fooj.kh eas çLrqr fd, tk,axsA ß[PART IV DELHI GAZETTE : EXTRAORDINARY 11 ¼ii½ Þ2020&21 rFkk 2021&22ß vad vkSj 'kCn ds LFkku ij Þ2020&21] 2021&22 rFkk 2022&23ß vad vkSj 'kCn dks çfrLFkkfir fd;k tk,xk( & ¼?k½ vuqPNsn 8 dh rkfydk ds nwljs d‚ye eas] & ¼v½ Øe la[;k ds lkeus& ¼I½ 15d] 15[k] 15x rFkk 15?k(vkSj ¼II½ 15M-] 15p rFkk 15N] Þ2020&21 rFkk 2021&22ß vad vkSj 'kCn ds LFkku ij Øe'k%Þ2020&21] 2021&22 vkSj 2022&23ß v{kj] vad vkSj 'kCn dks çfrLFkkfir fd, tk,xkA ¼c½ Øe la[;k 16d] 16[k vkSj 16x ds lkeus] Þ2020&21 rFkk 2021&22ß vad vkSj 'kCn ds LFkku ij Øe'k% Þ2020&21] 2021&22 rFkk 2022&23ß vad vkSj 'kCn dks çfrLFkkfir fd;k tk,xkA ¼l½ Øe la[;k 17 vkSj 18 ds lkeu]s ÞfoÙkh; o"kZ 2021&22 ds fy,ß 'kCn] v{kj vkSj vad ds LFkku ij ÞfoÙkh; o"kZ 2021&22 rFkk 2022&23 ds fy,ß 'kCn] v{kj vkSj vad dks çfrLFkkfir fd;k tk,xkA 26- mä fu;eksa ds çi= th,lVhvkj &9x es a ] & ¼i½ Hkkx&d dh rkfydk eas & ¼ad½ Øe la[;k 9 eas] [k vkSj mlls lacafèkr çfof"V;ks a ds i'pkr fuEufyf[kr dk s lfUufo’V fd;k tk,xk] vFkkZr~% & Þ[k&1 6 izfr”kr -ß( ¼[k½ Øe la[;k 11 eas] Þ5izfr”krÞ fooj.k ds i'pkr~ fuEufyf[krdks lfUufo’V fd;k tk,xk] vFkkZr~%& “6 izfr”kr .”; ¼x½ Hkkx V es a ]Þ5izfr”krÞfooj.k ds i'pkr~ fuEufyf[kr dks lfUufo’V fd;k tk,xk] vFkkZr~%& “6 izfr”kr .”; ¼ii½ 'kh"kZd ^^vuqn”s k** ds varxZr*& ¼da½ vuqPNsn 4 esa] rkfydk ds nlw j s d‚ye es]a Øe la[;k 5[k ds lkeus Þ2020&21 rFkk 2021&22ß vad vkSj 'kCn ds LFkku ij Þ2020&21] 2021&22 rFkk 2022&23ß vad vkSj 'kCn dks çfrLFkkfir fd;k tk,xk( ¼[k½ vuqPNsn 6 eas] rkfydk ds nlw j s d‚ye esa] Øe la[;k 14 ds lkeus Þ2020&21 rFkk 2021&22ß vad vkSj 'kCn ds LFkku ij Þ2020&21] 2021&22 rFkk 2022&23ß vad vkSj 'kCn dks çfrLFkkfir fd;k tk,xkA 27- mä fu;eksa dsizi= th,lVh vkj,QMh&01 dsvuqyXud&1 eas C;kSjk&7 ds varxZrrkfydk ds LFkku ij fuEufyf[kr rkfydk dk s çfrLFkkfir fd;k tk,xk] vFkkZr~%&Þ Ø- nLrkost+@bUokWbl fooj.k Hkqxrku dh xbZ jkf'k dk fooj.k izkIr fd, x, fjQaM dk fooj.k l-a nLrkost+ ,vkj, fnukad ,dhd`r dsUæh; jkT; midj C;kt dksbZ ,dhd` dsUæh; jkT; midj C;kt dksbZ ds izdkj u dj dj @ vU; r dj dj @ vU; la[;k dsUæ ¼d`I;k dsUæ ¼d`I;k 'kkflr fufnZ"V 'kkflr fufnZ"V dj djs½a dj djs½a 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 1612 DELHI GAZETTE : EXTRAORDINARY PART IV] 28- mä fu;eksa dsiiz = th,lVh Mhvkjlh&01[k ds i'pkr fuEufyf[kr izi= dks lfUufo’V fd;k tk,xk] vFkkZr~ Þizi= th,lVh Mhvkjlh&01x [ns[ksa fu;e 88?k] Hkkx&d ¼flLVe }kjk l`ftr½ buiqV VSDl ØsfMV esa varj dh lwpuk Lor%&l`ftr C;kSjk esa miyCèk gS ftlesa buiqV VSDl ØsfMV vkSj fooj.kh esa çkIr fd, x, tek /ku dk fooj.k 'kkfey gS lanHkZ la[;k % fnukad % th,lVhvkÃ,u % dkuwuh uke % 1- ;g n[s kk x;k fd izi= th,lVhvkj&3[k eas izLrqr fooj.kh es a vkids }kjk izkIr buiqV VSDl] fnukad <ls><rd> dh vof/k ds fy, izi= th,lVhvkj&2[k es a vkidk s miyC/k djk, x, buiqV VSDl ØsfMV ds fooj.k oky s Lor%&l`ftr C;kSjk ds vuqlkj vkids ikl miyC/k buiqV VSDl ØsfMV dh jkf”k ls- ---------------------------------------# vfèkd gS] ftldk fooj.k fuUukuqlkj gS % miyCèk@çkIr buiqV VSDl ØsfMV ¼#- eas½ izi= dk çdkj vkÃth,lVh lhth,lVh ,lth,lVh@;wVhth,lVh midj dqy izi= th,lVhvkj &2[k izi= th,lVhvkj &3[k izkIr vfrfjä buiqV VSDl ØsfMV 2- fu;e 88?k ds mi&fu;e ¼1½ ds vuqlkj] vkils ,rn~ }kjk vuqjksèk gS fd vki ;k rks mä vfrfjä buiqV VSDl ØsfMV ds cjkcj jkf'k dk s izi= th,lVh Mhvkjlh&03 ds ekè;e ls èkkjk 50 ds vUrxZr n;s C;kt lfgr Hkqxrku djs a rFkk izi= th,lVh Mhvkjlh&01x ds Hkkx&[k eas mldk fooj.k çLrqr djs a vkSj@;k vfrfjä buiqV VSDl ØsfMV ds ml fgLls ds lacaèk eas dkj.kks a dk s 'kkfey djr s gq, izi= th,lVh Mhvkjlh&01x ds Hkkx&[k eas mÙkj çLrqr djs]a ftldk lkr fnuks a dh vofèk ds Hkhrj Hkqxrku fd;k tkuk “ks’k gSA 3- ;g è;ku fn;k tk ldrk gS fd tgka vfrfjä buiqV VSDl ØsfMV dh dkÃs jkf'k lkr fnuks a dh vofèk iw.kZ gksus ds i”pkr~ Hkh Hkqxrku dh tkuh “ks’k gS vkSj tgka vkids }kjk blds fy, dkÃs Li"Vhdj.k ;k dkj.k çLrqr ugÈ fd;k x;k gS vFkok tgka vkids }kjk çLrqr Li"Vhdj.k ;k dkj.k leqfpr vfèkdkjh }kjk Lohdk;Z ugÈ ik;k tkrk gS] rks mä jkf'k vfèkfu;e dh èkkjk 73 ;k èkkjk 74 ds çkoèkkuks]a tSlk Hkh ekeyk gks] ds vuqlkj ekaxh tk,axhA 4- ;g flLVe }kjk l`ftr uksfVl gS vkSj blds fy, gLrk{kj dh vko';drk ugÈ gSA Hkkx&[k buiqV VSDl ØsfMV esa varj dh lwpuk ds lacaèk esa djnkrk dk mÙkj lwpuk dh lanHkZ la[;k% fnukad% d- eSau s izi= th,lVh Mhvkjlh&01x ds Hkkx d eas ;Fkk fuÆn"V vfrfjä buiqV VSDl ØsfMV ds cjkcj jkf'k dk Hkqxrkuizi= th,lVh Mhvkjlh&03 ds ekè;e ls èkkjk 50 ds varxZr n;s C;kt lfgr] iw.kZr% ;k vkaf'kd :i ls dj fn;k gS] vkSj ftldk fooj.k fuEukuqlkj gS% izi= 'kh"kZ ds dj vkÃth,lVh lhth,lVh ,lth,lVh@ midj C;kt th,lVh varxZr vofèk ;wVhth,lVh[PART IV DELHI GAZETTE : EXTRAORDINARY 13 Mhvkjlh&03 Hkqxrku dk ,vkj,u 1 2 3 4 5 6 7 8 vkSj@vFkok [k- vfrfjä buiqV VSDl ØsfMV ds ml fgLls ds lacaèk eas dkj.k] ftudk Hkqxrku fd;k tkuk “ks’k gS] os fuEukulq kj gSa% Ø0 la0 varj ds laf{kIr dkj.k fooj.k ¼vfuok;Z½ 1 mä dj vofèk ¼fdLrks a eas eky dh çkfIr ds ekey s lfgr½eas eky ;k lsokvks a dh vkarfjd vkiwÆr çkIr u gksus ds dkj.k iwoZorÊ dj vofèk¼vks½a eas buiqV VSDl ØsfMV dk ykHk ugÈ mBk;k x;k A 2 iwoZorhZ dj vofèk¼vks½a eas vutku s eas ;k xyrh vFkok pwd ds dkj.k buiqV VSDl ØsfMV dk ykHk ugÈ mBk;k x;k A 3 eky ds vk;kr ds lacaèk eas çkIr vkÃVhlh] tk s izi= th,lVhvkj&2[k es a ifjyf{kr ugÈ gS 4 ,lÃtsM ls vkarfjd vkiwÆr ds lacaèk eas çkIr vkÃVhlh] tks izi= th,lVhvkj &2[k eas ifjyf{kr ugÈ gSA 5 foxr dj vofèk eas vkÃVhlh dk vfrfjä çR;korZu ftls orZeku dj vofèk eas iqu% çkIr fd;k tk jgk gSA 6 iwoZorÊ dj vofèk eas fu;e 37 ds vuqlkj izR;kofrZr vkÃ-Vh-lh- ds lacaèk eas] vkiwÆrdrkZ dks fd, x, Hkqxrku ij vkÃ-Vh-lh- dk iqu% ØsfMV A 7 iwoZorÊ dj vofèk eas fu;e 37d ds vuqlkj izR;kofrZr vkÃVhlh ds lacaèk eas] vkiwÆrdrkZ }kjk fooj.kh Hkjus ij vkÃVhlh dk iqu% ØsfMVA 8 Ikzi= th,lVhvkj&3[k es a xyr fooj.k Hkjk x;k gS rFkk bls vkxkeh dj vofèk eas la'kksfèkr fd;k tk,xk ¼eqæ.k lacaèkh =qfV;ka] xyr dj njks a vkfn lfgr½ 9 dksà vU; dkj.k ¼d`i;k fufnZ’V djas½ lR;kiu eSa -----------------------------------------------------------,rn~ }kjk lR;fu"Bk ls çfrKku rFkk ?kks’k.kk djrk@djrh gw¡ fd Åij nh xà tkudkjh ejs s loksZÙke Kku vkSj fo”okl ds vuqlkj lR; vkSj lgh gS rFkk bles a dqN Hkh fNik;k ugÈ x;k gSA çkfèk—r gLrk{kjdrkZds gLrk{kj uke% inuke@in % LFkku % fnukad% izi= ,lVhMhvkjlh&01?k [ns[k sa fu;e 142[k] /kkjk 79 ds varxZr olwyh ;ksX; jkf'k dh lwpuk lanHkZ la[;k&14 DELHI GAZETTE : EXTRAORDINARY PART IV] fnukad& 1- lwpukvks a dk fooj.k % ¼d½ foÙkh; o"kZ% ¼[k½ dj vofèk% fnukad------------------l-s------------------------rd 2- vfèkfu;e dh èkkjk¼vks½a ;k fu;e¼vks½a ftlds varxZr lwpuk tkjh dh tkrh gS% <èkkjk 75¼12½ la@l 79 ds fy, Mª‚i Mkmu ;k psd c‚Dl miyCèk djk;k tk ldrk gS> 3- dj] C;kt ;k fdlh Hkh n;s jkf'k dk fooj.k% ¼jkf'k #- es½a dj vofèk vf/kfu;e ihvks,l dj C;kt tqekZuk 'kqYd vU; dqy ¼vkiwÆr ls rd dk LFkku½ 1 2 3 4 5 6 7 8 9 10 dqy vkidk s ,rn~ }kjk lkr fnuks a ds Hkhrj Hkqxrku dju s dk funsZ'k fn;k tkrk gS] vU;Fkk vfèkfu;e dh èkkjk 79 ds çkoèkkuks a ds vuqlkj cdk;k jkf'k olwyu s ds fy, vkids fo#) dk;Zokgh 'kq: dh tk,xhA gLrk{kj% uke% inuke% vfèkdkj {ks=% irk% lsok eas] th,lVhvkÃ,u@vkÃMh uke irk Vhi& ¼1½ dsoy mi;qDr {ks= gh Hkjs tk,Aß Vhi%& eyw fu;e fnukad 22 twu] 2017 dh la[;k Qk0 3 ¼10½@foÙk ¼jktLo&1½@2017&18@Mh,l&1@342 ds }kjk fnYyh jkti=] vlk/kkj.k Hkkx&IV dh /kkjk 3] dh mi/kkjk ¼i½ eas izdkf”kr fd;k x;k rFkk fnukad 27 ekpZ] 2023 dh la[;k Qk0 3 ¼41½@foÙk ¼O;;&1½ 2022&23@Mh,l&1@256 ds }kjk fnYyh jkti=] vlk/kkj.k Hkkx&IV dh /kkjk 3] dh mi/kkjk ¼i½ es a izdkf”kr dks vf/klwpuk la0 26@2022&jkT; dj ds }kjk vafre ckj la”kkfs/kr fd;k x;kA jk"Vªh; jktèkkuh {ks= fnYyh ds mijkT;iky ds vkn's k ls rFkk muds uke ij] jfoUnz dqekj] mi lfpo ¼O;;& I½[PART IV DELHI GAZETTE : EXTRAORDINARY 15 FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 10th October, 2024 No. 38/2023-State Tax No. F. 3 (14)/Fin.(Exp-I)/2024-25/DS-I/867.—In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017,namely: — 1. Short title and commencement. -(1) These rules may be called the Delhi Goods and Services Tax (Second Amendment ) Rules, 2023. (2) Save as otherwise provided in these rules, they shall come into force w.e.f. 4th day of August, 2023. 2. In the Delhi Goods and Services Tax Rules, 2017 , in rule 8- (i) for sub-rule (4A), the following sub-rule shall be substituted, namely:- “(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier. Provided that every application made under sub-rule (4) by a person, other than a person notified under sub- section (6D) of section 25, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this proviso.”; (ii) in sub-rule (5), after the words, brackets and figure “sub-rule (4), the words, brackets, figure and letter “ or sub-rule (4A)”, shall be inserted. 3. In the said rules, in rule 9, (i) in sub-rule (1), in the proviso, in the long line, the words “in the presence of the said person” shall be omitted. (ii) in sub-rule (1), in the proviso, after clause (a), the following clause shall be inserted, namely: - “(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or”; (iii) in sub-rule (2), in the proviso, after clause (a), the following clause shall be inserted, namely: - “(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or” 4. In the said rules, in rule 10A, for the portion beginning with the words and figure “as soon as may be, but not later than forty-five days” and ending with the words “in order to comply with any other provision” the following shall be substituted, namely:- “within a period of thirty days from the date of grant of registration, or before furnishing the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using invoice furnishing facility, whichever is earlier, furnish information with respect to details of bank account on the common portal”. 5. In the said rules, in rule 21A,– (i) For sub-rule (2A),the following sub-rule shall be substituted, namely:– “(2A) Where,- (a) a comparison of the returns furnished by a registered person under section 39 with the details of outward supplies furnished in FORM GSTR-1 or the details of inward supplies derived16 DELHI GAZETTE : EXTRAORDINARY PART IV] based on the details of outward supplies furnished by his suppliers in their FORM GSTR-1, or such other analysis, as may be carried out on the recommendations of the Council, show that there are significant differences or anomalies indicating contravention of the provisions of the Act or the rules made thereunder, leading to cancellation of registration of the said person, or (b) there is a contravention of the provisions of rule10Aby the registered person, the registration of such person shall be suspended and the said person shall be intimated in FORM GST REG-31, electronically, on the common portal, or by sending a communication to his e-mail address provided at the time of registration or as amended from time to time, highlighting the said differences, anomalies or non-compliances and asking him to explain, within a period of thirty days, as to why his registration shall not be cancelled.”; (ii) in sub-rule (4), after second proviso, the following proviso shall be inserted, namely: – “Provided also that where the registration has been suspended under sub-rule(2A) for contravention of provisions of rule 10A and the registration has not already been cancelled by the proper officer under rule 22, the suspension of registration shall be deemed to be revoked upon compliance with the provisions of rule10A.”. 6. In the said rules, in rule 23,in sub-rule (1),with effect from the1st day of October,2023,– (a) for the part beginning with the words “within a period of thirty days” and ending with the words and figures “section 30”, the words “within a period of ninety days from the date of the service of the order of cancellation of registration” shall be substituted; (b) in the first proviso, for the words “Provided that”, the following shall be substituted, namely: – “Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended by the Commissioner or an officer authorised by him in this behalf, not below the rank of Additional Commissioner or Joint Commissioner, as the case maybe, for a further period not exceeding one hundred and eighty days: Provided further that”; (c) in the second proviso, for the words “Provided further”, the words “ Provided also” shall be substituted. 7. In the said rules, for rule 25, the following rule shall be substituted, namely: – “25. Physical verification of business premises in certain cases. – (1) Where the proper officer is satisfied that the physical verification of the place of business of a person is required after the grant of registration, he may get such verification of the place of business done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG- 30 on the common portal with in a period of fifteen working days following the date of such verification. (2) Where the physical verification of the place of business of a person is required before the grant of registration in the circumstances specified in the proviso to sub-rule (1) of rule 9, the proper officer shall get such verification of the place of business done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal atleast five working days prior to the completion of the time period specified in the said proviso.”. 8. In the said rules, in rule 43,after sub-rule (5),– (a) In Explanation 1, clause(c) shall be omitted; (b) After Explanation 2, with effect from the 1st day of October,2023,the following Explanation shall be inserted, namely:- “Explanation 3:- For the purpose of rule 42 and this rule, the value of activities or transactions mentioned in sub-paragraph (a) of paragraph 8 of Schedule III of the Act which is required to be included in the value of exempt supplies under clause (b) of the Explanation to sub-section (3) of section 17 of the Act shall be the value of supply of goods from Duty Free Shops at arrival terminal in international airports to the incoming passengers.”. 9. In the said rules, in rule 46, in clause (f), in the proviso, for the words “name and address of the recipient along with its PIN code and the name of the State and the said address shall be deemed to be the[PART IV DELHI GAZETTE : EXTRAORDINARY 17 address on record of the recipient”, the following words “name of the state of the recipient and the same shall be deemed to be the address on record of the recipient” shall be substituted; 10. In the said rules, in rule 59, in sub-rule (6), after clause (d), the following clauses shall be inserted, namely:- “(e) a registered person, to whom an intimation has been issued on the common portal under the provisions of sub-rule (1) of rule 88D in respect of a tax period or periods, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR- 1 or using the invoice furnishing facility for a subsequent tax period, unless he has either paid the amount equal to the excess input tax credit as specified in the said intimation or has furnished a reply explaining the reasons in respect of the amount of excess input tax credit that still remains to be paid, as required under the provisions of sub-rule (2) of rule 88D; (f) a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the details of the bank account as per the provisions of rule 10A.”. 11. In the said rules, in rule 64, with effect from the 1st day of October, 2023, for the words “person in India other than”, the words “non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or to” shall be substituted. 12. In the said rules, in rule 67, in sub-rule (2), with effect from the 1st day of October, 2023, for the portion beginning with the words “The details” and ending with the words “suppliers”, the words “The details of tax collected at source under sub-section (1) of section 52 furnished by the operator under sub-rule (1) shall be made available electronically to each of the registered suppliers” shall be substituted. 13. In the said rules, after rule 88C, the following rule shall be inserted, namely:- “88D. Manner of dealing with difference in input tax credit available in auto- generated statement containing the details of input tax credit and that availed in return.- (1) Where the amount of input tax credit availed by a registered person in the return for a tax period or periods furnished by him in FORM GSTR-3B exceeds the input tax credit available to such person in accordance with the auto-generated statement containing the details of input tax credit in FORM GSTR-2B in respect of the said tax period or periods, as the case may be, by such amount and such percentage, as may be recommended by the Council, the said registered person shall be intimated of such difference in Part A of FORM GST DRC-01C, electronically on the common portal, and a copy of such intimation shall also be sent to his e-mail address provided at the time of registration or as amended from time to time, highlighting the said difference and directing him to— (a) pay an amount equal to the excess input tax credit availed in the said FORM GSTR-3B, along with interest payable under section 50, through FORM GST DRC-03, or (b) explain the reasons for the aforesaid difference in input tax credit on the common portal, within a period of seven days. (2) The registered person referred to sub-rule (1) shall, upon receipt of the intimation referred to in the said sub-rule, either, (a) pay an amount equal to the excess input tax credit, as specified in Part A of FORM GST DRC-01C, fully or partially, along with interest payable under section 50, through FORM GST DRC-03 and furnish the details thereof in Part B of FORM GST DRC-01C, electronically on the common portal, or (b) furnish a reply, electronically on the common portal, incorporating reasons in respect of the amount of excess input tax credit that has still remained to be paid, if any, in Part B of FORM GST DRC-01C, within the period specified in the said sub-rule. (3) Where any amount specified in the intimation referred to in sub-rule (1) remains to be paid within the period specified in the said sub-rule and where no explanation or reason is furnished by the registered person in default or where the explanation or reason furnished by such person is not found to be acceptable by the proper officer, the said amount shall be liable to be demanded in accordance with the provisions of section 73 or section 74, as the case may be.”. 14. In the said rules, in rule 89,-18 DELHI GAZETTE : EXTRAORDINARY PART IV] (a) in sub-rule (1), in third proviso, for the words “in the last return required to be furnished by him” the words “only after the last return required to be furnished by him has been so furnished” shall be substituted; (b) in sub-rule (2), in clause (k), after the words “payment of tax” the words “and interest, if any, or any other amount paid” shall be inserted. 15. In the said rules, rule 94 shall, with effect from the 1st day of October, 2023, be renumbered as sub-rule (1) and after the sub-rule as so renumbered, the following sub-rule shall be inserted, namely:- “(2) The following periods shall not be included in the period of delay under sub- rule (1), namely:- (a) any period of time beyond fifteen days of receipt of notice in FORM GST RFD- 08 under sub-rule (3) of rule 92, that the applicant takes to- (i) furnish a reply in FORM GST RFD-09,or (ii) submit additional documents or reply; and (b) any period of time taken either by the applicant for furnishing the correct details of the bank account to which the refund is to be credited or for validating the details of the bank account so furnished, where the amount of refund sanctioned could not be credited to the bank account furnished by the applicant.”. 16. In the said rules, in rule 96, in sub-rule (2), both the provisos shall be omitted. 17. In the said rules, in rule108, in sub-rule (1),– (a) For the words “either electronically or otherwise as may be notified by the Commissioner”, the word “electronically” shall be substituted; (b) The following proviso shall be inserted, namely:- “Provided that an appeal to the Appellate Authority may be filed manually in FORM GSTAPL- 01, along with the relevant documents, only if- (i) The Commissioner has so notified, or (ii) The same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal, and in such case, a provisional acknowledgement shall be issued to the appellant immediately.”. 18. In the said rules, in rule 109, in sub-rule (1), – (a) For the words “either electronically or otherwise as may be notified by the Commissioner”, the word “electronically” shall be substituted; (b) The following proviso shall be inserted, namely:- “Provided that an appeal to the Appellate Authority may be filed manually in FORM GSTAPL-03, along with the relevant documents, only if- (i) The Commissioner has so notified, or (ii) the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal, and in such case, a provisional acknowledgement shall be issued to the appellant immediately.”. 19. In the said rules, after rule142A,the following rule shall be inserted, namely:- “142B. Intimation of certain amounts liable to be recovered under section 79 of the Act.-(1) Where, in accordance with section 75 read with rule 88C, or otherwise, any amount of tax or interest has become recoverable under section 79 and the same has remained unpaid, the proper officer shall intimate, electronically on the common portal, the details of the said amount in FORM GST DRC-01D, directing the person in default to pay the said amount, along with applicable interest, or, as the case may the amount of interest, within seven days of the date of the said intimation and the said amount shall be posted in Part-II of Electronic[PART IV DELHI GAZETTE : EXTRAORDINARY 19 Liability Register in FORM GST PMT-01. (2) The intimation referred to in sub-rule (1) shall be treated as the notice for recovery. (3) Where any amount of tax or interest specified in the intimation referred to in sub- rule (1) remains unpaid on the expiry of the period specified in the said intimation, the proper officer shall proceed to recover the amount that remains unpaid in accordance with the provisions of rule 143 or rule 144 or rule 145 or rule 146 or rule 147 or rule 155 or rule 156 or rule 157 or rule 160.”. 20. In the said rules, in rule 162, with effect from the1st day of October, 2023, – (a) In sub-rule (3), the words “has cooperated in the proceedings before him and” shall be omitted; (b) After sub-rule (3), the following sub - rule shall be inserted, namely:- “(3A) The Commissioner shall determine the compounding amount under sub-rule (3) as per the Table below:- TABLE S. No. Offence Compounding amount Compounding amount if if offence is punishable offence is punishable under clause (i) of sub- under clause (ii) of sub- section(1)of section132 section(1)of section132 (1) (2) (3) (4) 1 Offence specified in clause (a) of Up to seventy-five per Up to sixty per cent of the sub-section (1) of section 132 of cent of the amount of tax amount of tax evaded or the Act evaded or the amount of the amount of input tax 2 Offence specified in clause (c) of input tax credit wrongly credit wrongly availed or sub-section (1) of section 132 of availed or utilised or the utilised or the amount of the Act amount of refund refund wrongly taken, 3 Offence specified in clause (d) wrongly taken, subject to subject to minimum of of sub-section (1) of section 132 minimum of fifty per forty per cent of such of the Act cent of such amount of amount of tax evaded or 4 Offence specified in clause (e) of tax evaded or the amount the amount of input tax sub-section (1) of section 132 of of input tax credit credit wrongly availed or the Act wrongly availed or utilised or the amount of utilised or the amount of refund wrongly taken. refund wrongly taken. 5 Offence specified in clause (f) of Amount equivalent to Amount equivalent to sub-section (1) of section 132 of twenty-five percent of twenty-five percent of tax the Act tax evaded. evaded. 6 Offence specified in clause (h) . of sub-section (1) of section 132 of the Act 7 Offence specified in clause (i) of sub-section(1)of section 132 of the Act A ttempt to commit the offences Amount equivalent to Amount equivalent to 8 or abets the commission of twenty-five percent of twenty-five percent of such offences mentioned in clause (a), such amount of tax amount of tax evaded or (c) to evaded or the amount of the amount of input tax (f) and clauses (h) and (i) of input tax credit wrongly credit wrongly availed or sub-section(1) of section 132 of availed or utilised or the utilised or the amount of the Act amount of refund refund wrongly taken. wrongly taken. Provided that where the offence committed by the person falls under more than one category specified in the Table above, the compounding amount, in such case, shall be the amount determined for the offence for which higher compounding amount has been prescribed.”. 21. In the said Rules, after rule 162, with effect from the1st day of October, 2023, the following rule, shall be inserted, namely:-20 DELHI GAZETTE : EXTRAORDINARY PART IV] “163. Consent based sharing of information.- (1) Where a registered person opts to share the information furnished in— (a) FORM GST REG-01 as amended from time to time; (b) Return in FORM GSTR-3B for certain tax periods; (c) FORM GSTR-1 for certain tax periods, pertaining to invoices, debit notes and credit notes issued by him, as amended from time to time, with a system referred to in sub-section (1) of section 158A (hereinafter referred to as “requesting system”), the requesting system shall obtain the consent of the said registered person for sharing of such information and shall communicate the consent along with the details of the tax periods, where applicable, to the common portal. (2) The registered person shall give his consent for sharing of information under clause (c) of sub-rule (1) only after he has obtained the consent of all the recipients, to whom he has issued the invoice, credit notes and debit notes during the said tax periods, for sharing such information with the requesting system and where he provides his consent, the consent of such recipients shall be deemed to have been obtained. (3) The common portal shall communicate the information referred to in sub-rule (1) with the requesting system on receipt from the said system- (a) The consent of the said registered person, and (b) the details of the tax periods or the recipients, as the case may be, in respect of which the information is required.”. 22. In the said rules, in FORM GSTR-3A, the following shall be inserted at the end, namely:- “ Or Notice to return defaulter u/s 46 for not filing annual return Financial year- Type of Return–GSTR-9/GSTR-9A Being a registered taxpayer, you are required to furnish annual return for the supplies made or received and/or to include self-certified reconciliation statement for the aforesaid financial year by due date. The due date specified for filing annual return for the said financial year is over and it has been noticed that you have not filed the said return till date. 2. You are, therefore, requested to furnish the said returnwithin15days failing which appropriate action including imposition of penalty as per law will be taken. 3. This notice shall be deemed to have been withdrawn in case the return referred above, is filed by you before issue of the show cause notice of penalty proceeding. 4. This is a system generated notice and does not require signature.” 23. In the said rules, in FORM GSTR-5A, with effect from 1stday of October, 2023;– (i) in the heading, for the words “persons in India”, the words, brackets and figure “online recipient (as defined in Integrated Goods and Services Tax Act, 2017) and to registered persons in India” shall be substituted; (ii) for serial number 4 and the entries relating thereto, the following serial number and entries shall be substituted, namely:- “4. Period: Month - Year– 4(a) ARN: 4(b) Date of ARN:”; (iii) in serial number 5, for the word “consumers”, the words “non-taxable online recipient” shall be substituted; (iv) in serial number 5A, for the word “persons” , the words “online recipient” shall be substituted; (v) after serial number 5A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: “5B.Taxable outward supplies made to registered persons in India, other than non-taxable online recipient, on which tax is to be paid by the said registered persons on reverse charge basis[PART IV DELHI GAZETTE : EXTRAORDINARY 21 (Amount in Rupees) GSTIN Taxable Value 1 2 5C. Amendments to the taxable outward supplies made to registered persons in India, other than non-taxable online recipient, on which tax is to be paid by the said registered persons on reverse charge basis (Amount in Rupees) Month Original GSTIN Revised GSTIN Taxable value 1 2 3 4 ”; 24. In the said rules, in FORM GSTR-8, with effect from the1st day of October, 2023,- (a) after serial number 3 and the entries relating thereto, the following serial number and entries, shall be inserted, namely;- “3.1. Details of supplies made through e-commerce operator by un- registered suppliers Enrolment no. of supplier Gross value of supplies Value of supplies returned Net value of the supplies made 1 2 3 4 ”; (b) after serial number 4 and the entries relating thereto, the following serial number and entries , shall be inserted, namely;- “4.1. Amendments to details of supplies made through e-commerce operator by unregistered suppliers Original details Revised details Month Enrolment no. Enrolment no. Gross value of Value of supply Net value of the of supplier of supplier supplies made returned supplies 1 2 3 4 5 6 ”. 25. In the said rules, in FORM GSTR-9, under the heading ‘Instructions’,- (a) In paragraph 4, - (A) after the word, letters and figures “or FY 2021-22”, the word, letters and figures “or FY 2022-23” shall be inserted; (B) in the Table, in second column,- (I) against serial numbers 5D, 5E and 5F, the following entries shall be inserted at the end, namely: – ‘For FY 2022-23, the registered person shall report Non-GST supply (5F) separately and shall have an option to either separately report his supplies as exempted and nil rated supply or report consolidated information for these two heads in the “exempted” row only.’; (II) against serial numbers 5H, 5-I and 5J & 5K, for the figures and word “2020-21 and 2021-22”, the figures and word “2020-21, 2021- 22 and 2022-23” shall respectively be substituted;22 DELHI GAZETTE : EXTRAORDINARY PART IV] (b) in paragraph 5, in the Table, in second column,- (A) against serial numbers 6B, 6C, 6D and 6E, for the letters and figures “FY 2019- 20, 2020-21 and 2021-22”, the letters, figures and word “FY 2019- 20, 2020-21, 2021-22 and 2022-23” shall respectively be substituted; (B) against serial numbers 7A, 7B,7C,7D, 7E,7F, 7G and 7H, for the figures and word “2020-21 and 2021-22”, the figures and word “2020-21, 2021- 22 and 2022-23”shall be substituted; (c) in paragraph 7, - (A) after the words and figures “filed upto 30th November, 2022.”, the following words, figures and letters shall be inserted, namely: - “For FY 2022-23, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B of April, 2023 to October, 2023 filed upto 30th November, 2023.”; (B) in the Table, in second column,- (I) against serial numbers 10 & 11, the following shall be inserted at the end, namely: - “For FY 2022-23, 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, 2023 to October, 2023 filed upto 30th November, 2023 shall be declared here.”; (II) against serial number 12,- (i) after the words, figures and brackets “upto 30th November, 2022 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.”, the following shall be inserted, namely:- “For FY 2022-23, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April, 2023 to October, 2023 filed upto 30th November, 2023 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.”; (ii) for the figures and word “2020-21 and 2021-22”, the figures and word “2020-21, 2021-22 and 2022-23” shall be substituted; (III) against serial number 13,- (i) after the words, letters and figures “reclaimed in FY 2022-23, the details of such ITC reclaimed shall be furnished in the annual return for FY 2022-23,”, the following shall be inserted, namely: - “For FY 2022-23, 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, 2023 to October, 2023 filed upto 30th November, 2023 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 2022- 23 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2023-24, the details of such ITC reclaimed shall be furnished in the annual return for FY 2023- 24.”; (ii) for the figures and word “2020-21 and 2021-22”, the figures and word “2020-21, 2021-22 and 2022-23” shall be substituted; (d) in paragraph 8, in the Table, in second column,- (A) against serial numbers,- (I) 15A,15B,15Cand15D;and (II)15E, 15F and 15G, for the figures and word “2020-21 and 2021-22”, the letters, figures and word[PART IV DELHI GAZETTE : EXTRAORDINARY 23 “2020-21, 2021-22 and 2022-23” shall respectively be substituted.”; (B) against serial numbers 16A, 16B and 16C, for the figures and word “2020-21 and 2021-22”, the figures and word “2020-21, 2021-22 and 2022-23” shall respectively be substituted.”; (C) against serial number 17 & 18, for the word, letter and figures “For FY 2021- 22”, the words, letter and figures “For FY 2021-22 and 2022-23” shall be substituted.”. 26. In the said rules, in FORM GSTR-9C, - (i) In Part A, in the table- (a) in Sl no. 9, after B and the entries relating thereto, the following shall be inserted, namely: - “B-1 6% .” ; (b) in Sl no.11, after description “5%”, the following shall be inserted, namely: - “6% .”; (c) in Pt.V, after description “5%”, the following shall be inserted, namely:- “6% .”; (ii) under the heading ‘Instructions’,- (a) in paragraph 4, in the Table, in second column, against serial no. 5B, for the figures and word“2020-21 and 2021-22”,the figures and word“2020-21, 2021- 22 and 2022-23” shall be substituted; (b) in paragraph 6, in the Table, in second column, against serial number 14, for the figures and word “2020-21 and 2021-22”, the figures and word“2020-21, 2021-22 and 2022-23” shall be substituted. 27. In the said rules, in FORM GST RFD-01,in Annexure-1,under Statement-7,for the Table, the following Table shall be substituted, namely:- “ Sl. Document/ Details of amount paid Details of refund claimed No. Invoice Details Type ARN Date Integ Central St Cess Inte Any Integ Centr State Cess Inte Any of NO. rated Ta x ate – other rated al / rest other docu- Tax / rest (please Tax Ta x U T (please ment U T specify) Ta x specify) Ta x 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ; 28. In the said rules, after FORM GST DRC-01B, the following forms shall be inserted, namely: - “FORM GST DRC-01C [See rule 88D] PART-A(System Generated) Intimation of difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return Ref No: Date: GSTIN: Legal Name: 1. It is noticed that the input tax credit availed by you in the return furnished in FORM GSTR-3B exceeds the amount of input tax credit available to you in accordance with the auto- generated statement containing the details of input tax credit made available to you in FORM GSTR-2B for the period <from> <to> by an amount of Rs ....................................................................................... The details thereof are As follows:24 DELHI GAZETTE : EXTRAORDINARY PART IV] Input tax credit available/ availed (in Rs.) Form Type IGST CGST SGST/UTGST Cess Total FORM GSTR-2B FORM GSTR-3B Excess input tax credit availed 2. In accordance with sub-rule(1) of rule 88D,you are hereby requested to either pay an amount equal to the said excess input tax credit, along with interest payable under section 50, through FORM GST DRC-03 and furnish the details thereof in Part-B of FORM GST DRC-01C, and/or furnish the reply in Part-B of FORM GST DRC-01C incorporating reasons in respect of that part of the excess input tax credit that has remained to be paid, within a period of seven days. 3. It may be noted that where any amount of the excess input tax credit remains to be paid after completion of a period of seven days and where no explanation or reason for the same is furnished by you or where the explanation or reason furnished by you is not found to be acceptable by the proper officer, the said amount shall be liable to be demanded in accordance with the provisions of section 73 or section 74, as the case may be, of the Act. 4. This is a system generated notice and does not require signature. PART-B Reply by Taxpayer in respect of the intimation of difference in input tax credit Reference No. of Intimation: Date: A. I have paid the amount equal to the excess input tax credit, as specified in Part A of FORM GST DRC-01C, fully or partially, along with interest payable under section 50, through FORM GST DRC-03, and the details thereof are as below: ARN of Paid Under Tax Period IGST CGST SGST/UTGST CESS Interest FORMGST Head DRC-03 1 2 3 4 5 6 7 8 AND/OR B. The reasons in respect of that part of the excess input tax credit that has remained to be paid are as under: S.No Brief Reasons for Difference Details(Mandatory) 1 Input tax credit not availed in earlier tax period(s) due to non-receipt of inward supplies of goods or services in the said tax period (including in case of receipt of goods in installments). 2 Input tax credit not availed in earlier tax period(s) inadvertently or due to mistake or omission 3 ITC availed in respect of import of goods, which is not reflected in FORM GSTR-2B 4 ITC availed in respect of inward supplies from SEZ, which are not reflected in FORM GSTR- 2B 5 Excess reversal of ITC in previous tax periods which is being reclaimed in the current tax period 6 Recredit of ITC on payment made to supplier, in respect of ITC reversed as per rule 37 in earlier tax period. 7 Recredit of ITC on filing of return by the supplier, in respect of ITC reversed as per rule 37A in earlier tax period. 8 FORMGSTR-3B filed with incorrect details and will be amended in next tax period (including typographical errors, wrong tax rates, etc.) 9 Any other reasons(Please specify)[PART IV DELHI GAZETTE : EXTRAORDINARY 25 Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed there from. Signature of Authorised Signatory Name: Designation/Status: Place: Date: FORMGSTDRC–01D [See rule 142B] Intimation for amount recoverable under section 79 Reference No.- Date- 1. Details of intimation: (a) Financial year: (b) Tax period: From---To-------- 2. Section(s) of the Act or rule (s) under which intimation is issued: < Drop down or check box for section 75 (12) r/w 79 may be provided> 3. Details of tax, interest or any amount payable: (Amount in Rs.) Tax Period Act POS Tax Interest Penalty Fee Others Total From To (Place of Supply) 1 2 3 4 5 6 7 8 9 10 Total You are hereby directed to make the payment within seven days failing which proceedings shall be initiated against you to recover the outstanding dues as per the provisions of section 79 of the Act. Signature: Name: Designation: Jurisdiction: Address: To GSTIN/ID Name Address Note - (1) Only applicable fields may be filled up.” Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (10)/Fin.(Rev-I)/2017-18/DS-I/342, dated 22nd June, 2017 and were last amended vide notification No. 26/2022 – State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (41)/Fin.(Exp-I)/2022-23/DS-I/256, dated 27th March, 2023. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secretary (Exp.- I) 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.