THE DELHI GOODS AND SERVICES TAX AMENDMENT BILL 2019

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- 338] fnYyh] cq/okj] fnlEcj 4] 2019@vxzgk;.k 13] 1941 ¹jk-jk-jk-{ks-fn- la- 313 No. 338] DELHI, WEDNESDAY, DECEMBER 4, 2019/AGRAHAYANA 13, 1941 [N.C.T.D. No. 313 Hkkx—IV PART—IV —————— jk"Vªh; jktèkkuh jkT; {ks=k] fnYyh ljdkj GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI ————————— fnYyh fo/kku lHkk lfpoky; vf/klwpuk fnYyh] 3 fnlEcj] 2019 Qk- la- 21(50)@oLrq ,oa lsok dj (,)@2019@fo-l-l-&VI@fo/kk;h@2775.―fuEufyf[kr dk s loZlk/kkj.k dh tkudkjh gsrq idz kf'kr fd;k tkrk gS:― 2019 dk fo/ks;d la- 07 fnYyh eky vkSj lsok dj ¼la’kks/ku½ fo/ks;d] 2019 ¼tSlkfd jk"Vªh; jkt/kkuh {ks= fnYyh fo/kku lHkk esa fnukad 03 fnlEcj] 2019 dks iqj%LFkkfir fd;k x;k½ ,d fo/ks;d jk"Vªh; jkt/kkuh {ks= fnYyh ljdkj }kjk] oLrqvk sa ;k lsokvk sa ;k nkus k sa dh varjjkT;h; vkifwrZ ij] dj&mxkgh ,o a lxa zg.k rFkk bll s tqM +s vFkok bll s lca fa/kr ekeyk sa d s fy, izko/kku cuku s gsrq fnYyh eky vkSj lsok dj vf/kfu;e] 2017¼2017 dk 3½ e sa l“a kk/s ku dju s d s fy, Hkkjr x.kjkT; d s lRrjo sa o’kZ e sa jk’Vªh; jkt/kkuh {ks= fnYyh dh fo/kkulHkk }kjk fuEufyf[kr #i e sa ;g vf/kfu;fer gk%s& 1- laf{kIr uke vkSj izkjEHk%&¼i½ bl vf/kfu;e dk lfa{kIr uke fnYyh eky vkSj lsok dj ¼l“a kk/s ku½ fo/k;s d] 2019 gAS (ii) vU;Fkk micfa/kr dk s NkMs d+ j] bl vf/kfu;e d s izko/kku ml rkjh[k l s izHkkoh gkxs ]sa tk s jkT; ljdkj jkti= e]sa vf/klpw uk }kjk fu;r djAs (iii) ;g lia .w kZ jk"Vªh; jkt/kkuh {ks= fnYyh ljdkj ij ykx w gkxs kA 6238 DG/2019 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] 2- /kkjk 2 dk la“kks/ku %&fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼ftl s ble sa bld s i“pkr~ dnsa zh; eky vkSj lsok dj vf/kfu;e dgk x;k gS½ dh /kkjk 2 d s [kMa ¼4½ e]sa **vfxze fofu.kZ; vihy izkf/kdj.k]** “kCnk sa d s LFkku ij] **vfxze fofu.k;Z vihy izkf/kdj.k] jk’Vªh; vfxze fofu.kZ; vihy izkf/kdj.k]** “kCn j[k s tk,xa (s 3- /kkjk 10 dk la“kks/ku %&eyw vf/kfu;e dh /kkjk 10 e]sa& ¼d½ mi/kkjk ¼1½ e sa nwlj s ijarqd d s i“pkr~] fuEufyf[kr Li’Vhdj.k var%LFkkfir fd;k tk,xk] vFkkZr~ %& **Li"Vhdj.k&nwlj s ijarqd d s iz;kts u d s fy,] tgk a rd izfrQy dk s C;kt ;k cV~V s d s #i e sa iznf“kZr fd;k tkrk gS] NVw izkIr lsokvk sa dh ifwrZ d s eYw ; dk]s fdlh jkT; e sa vkorZ d s eYw ; d s vo/kkj.kk d s fy, x.kuk e sa ugh a fy;k tk,xk A^^( ¼[k½ mi/kkjk ¼2½ e]sa& (i) [kMa ¼?k½ d s vUr e sa vku s oky s ^^vkSj** “kCn dk ykis fd;k tk,xk( (ii) [kMa ¼³½ e sa ^^vf/klfwpr fd;k tk,**( “kCnk sa d s LFkku ij] ^^vf/klfwpr fd;k tk,( vkSj** “kCn j[k s tk,xa (s (iii) [kMa ¼³½ d s i“pkr~ fuEufyf[kr [kMa var%LFkkfir fd;k tk,xk] vFkkZr~ %& ^^¼p½ og u rk s dkbs Z ufSefRrd djk/k;s O;fDr gS vkSj u gh dkbs Z vfuoklh djk/k;s O;fDr gS %**( ¼x½ mi/kkjk ¼2½ d s i“pkr~] fuEufyf[kr mi/kkjk var%LFkkfir dh tk,xh] vFkkZr~%& ^^¼2d½ bl vofu;e e sa varfoZ’V fdlh ifzrdyw ckr d s gksr s g,q Hkh] fdUrq /kkjk 9 dh mi/kkjk ¼3½ vkSj mi/kkjk ¼4½ d s mic/a kk sa d s v/khu jgr s gq,] dkbs Z jftLVªhd`r O;fDr] tk s mi/kkjk ¼1½ vkSj mi/kkjk ¼2½ d s v/khu dj d s lna k; dk fodYi yus s d s fy, ik= ugh a g S vkSj ftldh iwo Z fofRr; o’k Z d s ldy vkorZ ipkl yk[k #i, l s vf/kd ugh a gS] mld s }kjk /kkjk 9 dh mi/kkjk ¼1½ d s v/khu lna ;s dj d s LFkku ij] fofgr dh tku s okyh nj ij] tk s fdlh jkT; e sa mldh vkorZ d s rhu ifzr“kr l s vf/kd ugh a gkxs h] lxa f.kr dj dh jde dk fuEufyf[kr “krksZ a d s v/khu jgr s gq, lna k; dju s dk fodYi y s ldxs k] ;fn og]& ¼d½ fdlh ,sl s ekyk sa ;k lsokvk sa dh ifwrZ dju s e sa ugh a yxk gS] tk s bl vf/kfu;e d s v/khu dj l s mn~xzg.kh; gS( ¼[k½ eky ;k lsokvk sa dh varjjkT;h; tkod ifwrZ dju s e as ugh a yxk gS( ¼x½ fdlh ,sl s bySDVªkfud okf.kfT;d izpkyd d s ek/;e l s eky ;k lsokvk sa dh ,slh ifwrZ e sa ugh a yxk gS] ftll s /kkjk 52 d s v/khu lzksr ij dj dk lxa zg.k djuk vifs{kr gS( ¼?k½ ,sl s eky dk fofuekZrk ;k ,slh lsokvk sa dk ifwrZdkj ugh a g]S tk s ljdkj }kjk ifj’kn~ dh flQkfj“kk sa ij vf/klfwpr dh tk,(a vkSj ¼³½ u rk s dkbs Z uSfefRrd djk/k;s O;fDr gS vkSj u gh dkbs Z vfuoklh djk/k;s O;fDr gS % ijarq tgk a ,d l s vf/kd jftLVªhd`r O;fDr;k sa dk vk;&dj vf/kfu;e] 1961 d s v/khu tkjh LFkk;h [kkrk l[a ;kda ,d gh gS] ogk a ,slk jftLVªhd`r O;fDr bl mi/kkjk d s v/khu rc rd Ldhe d s fy, fodYi dk pquko dju s dk ik= ugh a gkxs k] tc rd ,sl s lHkh jftLVªhd`r O;fDr bl mi/kkjk d s v/khu dj dk lna k; dju s d s fodYi dk pquko ugh a djr s gS a A**( ¼?k½ mi/kkjk ¼3½ e]sa ^^mi/kkjk ¼1½** “kCn] dk’sBdk sa vkSj vda d s LFkku ij] nkus k sa LFkkuk sa ij] tgk a ; s vkr s g]Sa ^^;FkkfLFkfr] mi/kkjk ¼1½ ;k mi/kkjk ¼2d½** “kCn] dk’sBd] vda vkSj v{kj j[k s tk,xa s ( ¼³½ mi/kkjk ¼4½ e]sa ^^mi/kkjk ¼1½** “kCn] dk’sBdk sa vkSj vda d s LFkku ij] ^^;FkkfLFkfr] mi/kkjk ¼1½ ;k mi/kkjk ¼2d½** “kCn] dk’sBd] vda vkSj v{kj j[k s tk,xa s ( ¼p½ mi/kkjk ¼5½ e]sa ^^mi/kkjk ¼1½** “kCn] dk’sBdk sa vkSj vda d s LFkku ij] ^^;FkkfLFkfr] mi/kkjk ¼1½ ;k mi/kkjk ¼2d½** “kCn] dk’sBd] vda vkSj v{kj j[k s tk,xa s ( ¼N½ mi/kkjk ¼5½ d s i“pkr~ fuEufyf[kr Li’Vhdj.k var%LFkkfir fd;k tk,xk] vFkkZr~ %& ^^Li"Vhdj.k 1&bl /kkjk d s v/khu fdlh O;fDr dh dj lna k; dju s dh ik=rk dk vo/kkj.k dju s d s fy, bld s lQy vkorZ dh lxa .kuk dju s d s iz;kts uk sa d s fy,] ^^ldy vkorZ** in d s varxZr fdlh foRrh; o’k Z d s 1 vizSy l s ml rkjh[k rd[PART IV DELHI GAZETTE : EXTRAORDINARY 3 dh ifwrZ;k a lfEefyr gkxs h] ftldk s og bl vf/kfu;e d s v/khu jftLV~zhdj.k dk nk;h cu tkrk gS] fdUrq tgk a rd ifzrQy dk s C;kt ;k cV~V s d s #i e sa inz f“kZr fd;k tkrk gS] fu{kis k]sa_.kk sa ;k vfxzek sa dk s foLrkfjr djd s NVw izkIr lsokvk sa dh ifwrZ dk eYw ; lfEefyr ugh a gkxs kA Li’Vhdj.k 2&bl /kkjk d s v/khu fdlh O;fDr }kjk lna ;s dj dk vo/kkj.k dju s d s i;z kts uk sa d s fy,]^^ fdlh jkT; e sa vkorZ ** e sa fuEufyf[kr ifwrZ;k sa dk eYw ; lfEefyr ugh a gkxs k] vFkkZr~ %& (i) fdlh foRrh; o’k Z d s 1 vizSy l s ml rkjh[k rd dh ifwrZ;k]a ftldk s og bl vf/kfu;e d s v/khu jftLVªhdj.k dk nk;h cu tkrk gS] vkSj (ii) tgk a rd izfrQy dk s C;kt ;k cV~V s d s #i e sa iznf“kZr fd;k tkrk gS] fu{kis k]sa _.kk sa ;k vfxzek sa dk s foLrkfjr djd s NVw izkIr lsokvk sa dh ifwrZ A**A 4- /kkjk 22 dk la“kks/ku%&fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 22 dh mi/kkjk ¼1½ e]sa nwlj s ijarqd d s i“pkr~ fuEufyf[kr ijUrqd var%LFkkfir fd;k tk,xk] vFkkZr~ %& ^^ijarq ;g Hkh fd ljdkj] jkT; d s vuqjk/s k ij vkSj ifj’kn~ dh flQkfj“kk sa ij chl yk[k #i, d s ldy vkorZ dk s ,slh jde rd c<+k ldxs h] tk s fdlh ,sl s ifwrZdkj dh n“kk e sa tk s eky dh vuU; ifwrZ e ssa yxk gS] pkyhl yk[k #i, l s vf/kd ugh a gkxs h vkSj ;g ,slh “krkZ sa vkSj ifjlhekvk sa d s v/khu jgr s g,q fd;k tk,xk] tk s vf/klfwpr dh tk, a A Li"Vhdj.k&bl mi/kkjk d s i;z kts uk sa d s fy,] fdlh O;fDr d s ckj sa e sa rc Hkh ;g le>k tk,xk fd og eky dh vuU; ifwrZ e sa yxk gS] ;fn og fu{kis k]sa _.kk sa ;k vfxzek sa dk s foLrkfjr djd s NVw izkIr lsokvk sa dh ifwrZ e sa yxk gqvk gS] tgk a rd izfrQy dk s C;kt ;k cV~V s d s #i e sa inz f“kZr fd;k tkrk gS A**A 5- /kkjk 25 dk la“kks/ku%&fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 25 dh mi/kkjk ¼6½ d s i“pkr fuEufyf[kr mi/kkjk, a var%LFkkfir dh tk,xa h] vFkkZr~ %& ^^¼6d½ iRz ;ds jftLVªhd`r O;fDr] fofgr fd, tku s oky s iz#i vkSj jhfr rFkk le; d s Hkhrj lR;kiu djk,xk ;k vk/kkj l[a ;kda dk s /kkfjr dju s dk lcwr izLrqr djxs k % ijarq ;fn fdlh jftLVªhd`r O;fDr dk s vk/kkj l[a ;kda leunq fs“kr ugh a fd;k x;k gS] rk s ,sl s O;fDr dk s ,slh jhfr e]sa tk s ifj’kn~ dh flQkfj“kk sa ij] ljdkj }kjk vf/klfwpr dh tk,] igpku dk dkbs Z oSdfYid vkSj O;ogk;Z lk/ku izLFkkfir fd;k tk,xk A ijarq ;g vkSj fd lR;kiu djku s ;k vk/kkj l[a ;kda dk s /kkfjr dju s dk lcwr izLrqr dju s ;k igpku dk dkbs Z odS fYid vkSj O;ogk;Z lk/ku izLrqr dju s e sa vlQy jgu s dh n“kk e sa ,sl s O;fDr dk s vkcfaVr jftLVªhdj.k vfof/kekU; le>k tk,xk vkSj bl vf/kfu;e d s vU; mic/a k bl izdkj ykx w gkxsa s ekuk s ,sl s O;fDr d s ikl jftLVªhdj.k ugh a gS A ¼6[k½ vf/klfwpr dh tku s okyh rkjh[k dk s gh iRz ;ds O;f’V] jftLVªhdj.k dh eta wjh d s fy, ik= cuu s gsrq] ifj’kn~ dh flQkfj“kk sa ij ljdkj }kjk mDr vf/klpw uk e sa fofufn’ZV dh tku s okyh jhfr e sa lR;kiu djk,xkk ;k vk/kkj l[a ;kda dk s /kkfjr dju s dk lcwr izLrqr djxs k A ijarq tgk a fdlh O;f’V dk s vk/kkj l[a ;kda leuqnfs“kr ugh a fd;k x;k gS] ogk a ,slk oSdfYid vkSj O;ogk;Z lk/ku izLFkkfir fd;k tk,xk] tk s ifj’kn~ dh flQkfj“kk sa ij] ljdkj }kjk mDr vf/klpw uk e sa fofufn’ZV fd;k tk, A ¼6x½ vf/klfwpr dh tku s okyh rkjh[k dk s gh] O;f’V l s fHkUu iRz ;ds O;fDr] jftLVªhdj.k dh eta wjh d s fy, ik= cuu s gsrq] lR;kiu djk,xk ;k ,slh jhfr e]sa tk s vf/klfwpr dh tk,] drkZ] icz /a k fun“s kd] i.w kZdkfyd fun“s kd] ,sl s Hkkxhnkjk]sa ;FkkfLFkfr] lxa e dh izc/a k lfefr] U;klh ckMs Z d s lnL;k]sa izkf/kd`r ifzrfuf/k;k]sa izkf/kd`r gLrk{kjdrkZvk sa vkSj O;fDr;k sa d s ,sl s vU; oxksZ a }kjk] ,slh jhfr e]sa tk s ifj’kn~ dh flQkfj“kk sa ij ljdkj }kjk mDr vf/klpw uk e sa fofufnZ’V dh tk,] vk/kkj l[a ;kda dk s /kkfjr dju s dk lcwr izLrqr djxs kA ijarq tgk a ,sl s O;fDr ;k O;fDr;k sa d s ,sl s vU; oxZ] ftUg sa vk/kkj l[a ;kda leuqnfs“kr ugh a fd;k x;k gS] mUg sa igpku dk dkbs Z ,slk oSdfYid u s dk lcwr ;k igpku dk dkbs Z oSdfYid vkSj O;ogk; Z lk/ku izLFkkfir fd;k tk,xk] tk s ifj’kn~ dh flQkfj“kk sa ij] ljdkj }kjk mDr vf/klpw uk e sa fofufnZ’V fd;k tk,A4 DELHI GAZETTE : EXTRAORDINARY PART IV] ¼6?k½ mi/kkjk ¼6d½ ;k mi/kkjk ¼6[k½ ;k mi/kkjk ¼6x½ d s mic’a/k ,sl s O;fDr ;k O;fDr;ksa ds ,sl s oxZ ;k oxksZ a d s fdlh ,sl s Hkkx dk s ykx w ugh a gksazx]s ftl s ifj’kn~ dh flQkfj“k ij ljdkj }kjk vf/klfwpr fd;k tk,A Li"Vhdj.k& bl /kkjk d s i;z kts uk sa d s fy, ^^vk/kkj l[a ;kda ** in dk ogh vFkZ gkxs k] tk s vk/kkj ¼foRrh; vkSj vU; lgkf;dkvk]s Qk;nk sa rFkk lsokvk sa dk yf{;r ifjnku½ vf/kfu;e] 2016 dh /kkjk 2 d s [kMa ¼d½ e sa mldk gS A** 6- ubZ /kkjk 31, dk var%LFkkiu%&eyw vf/kfu;e dh /kkjk 31 d s i“pkr ~ fuEufyf[kr /kkjk var%LFkkfir dh tk,xh] vFkkZr~%& ^^31d] ljdkj] ifj’kn~ dh flQkfj“kk sa ij] jftLVªhd`r O;fDr;k sa d s ,sl s oxZ dk s fofgr dj ldxs h] tk s mld s }kjk dh xbZ eky ;k lsokvk sa ;k nkus k sa dh ifwrZ d s izkfIrdrkZ dk s bySDVªkfud lna k; dk fofgr <xa miyC/k djk,xk vkSj ,sl s izkfIrdrkZ dk s ,slh jhfr vkSj ,slh “krk sZa vkSj fuc/Z kuk sa d]s tk s fofgr fd, tk,]a v/khu jgr s g,q rnuqlkj lna k; dju s dk fodYi miyC/k djk,xk A**A 7- /kkjk 39 dk la“kks/ku%&eyw vf/kfu;e dh /kkjk 39 e]sa& ¼d½ mi/kkjk ¼1½ vkSj mi/kkjk ¼2½ d s LFkku ij fuEufyf[kr mi/kkjk, a j[kh tk,xa h] vFkkZr~ %& ^^¼1½ fdlh buiqV lsok forjd ;k vfuoklh djk/k;s O;fDr ;k /kkjk 10 ;k /kkjk 51 ;k ;kkjk 52 d s mic/a kk sa d s v/khu dj dk lna k; dju s oky s O;fDr l s fHkUu iRz ;ds jftLVªhd`r O;fDr] izR;ds dyMsa j ekl ;k mld s fdlh Hkkx d s fy, eky ;k lsokvk sa ;k nkus k sa dh vkod vkSj tkod ifwrZ;k]sa izkIr fd, x, buiVq dj iRz ;;] lna ;s dj vkSj ,slh vU; fof“kf’V;k sa dk s /;ku e sa j[kr s gq, ,sl s izk#i] jhfr vkSj ,sl s le; d s Hkhrj] tk s fofgr fd;k tk,] bySDVªkfud #i l s fooj.kh izLrqr djxs k % ijarq ljdkj] ifj’kn~ dh flQkfj“k ij] jftLVªhd`r O;fDr;k sa d s dfri; oxZ dk s vf/klfwpr dj ldxs h] tk s ,slh “krk sZa vkSj fuc/Za kuk sa d]s tk s mle sa fofufnZ’V fd, tk,]a v/khu jgr s gq,] izR;ds frekgh ;k mld s fdlh Hkkx d s fy, fooj.kh izLrqr djxs k A ¼2½ /kkjk 10 d s mic/a kk sa d s v/kkhu dj dk lna k; dju s okyk dkbs Z jftLVªhd`r O;fDr] izR;ds foRrh; o’kZ ;k mld s fdlh Hkkx d s fy,] eky ;k lsokvk sa ;k nkus k sa dh vkod ifwrZ;k]sa lna ;s dj vkSj ,slh vU; fof“kf’V;k sa dk s /;ku e sa j[kr s gq, ,sl s iz#i] jhfr vkSj ,sl s le; d s Hkhrj] tk s fofgr fd;k tk,] bySDVªkfud #i l s jkT; e sa vkorZ dh fooj.kh izLrqr djxs k A**( ¼[k½ mi/kkjk ¼7½ d s LFkku ij fuEufyf[kr mi/kkjk j[kh tk,xh] vFkkZr~ %& ^^¼7½ izR;ds jftLVªhd`r O;fDr] ftll s mi/kkjk ¼1½ d s v/khu fooj.kh izLrqr fd;k tkuk vifs{kr gS vkSj tk s ,sl s O;fDr l s fHkUu gS] ftl s mld s ijarqd ;k mi/kkjk ¼3½ ;k mi/kkjk ¼5½ e sa fufnZ’V fd;k x;k gS] ljdkj dk]s ,slh fooj.kh d s vuqlkj “kk/s ; dj dk lna k; ml rkjh[k l s iwoZ djxs k] ftldk s mld s }kjk ,slh fooj.kh izLrqr fd;k tkuk vifs{kr gS % ijarq mi/kkjk ¼1½ d s ijarqd d s v/khu fooj.kh izLrqr dju s okyk izR;ds jftLVªhd`r O;fDr] fdlh ekl d s nkSjku] eky ;k lsokvk sa ;k nkus k sa dh vkod vkSj tkod ifwrZ;k]sa izkIr fd, x, dj izR;;] lna ;s dj vkSj ,ssssslh vU; fof“kf’V;k sa dk s /;ku e sa j[kr s gq,] ,sl s iz#i] jhfr vkSj ,sl s le; d s Hkhrj] tk s fofgr fd;k tk,] ljdkj dk s “kk/s ; dj dk lna k; djxs k % ijarq ;g vkSj fd mi/kkjk ¼2½ d s ijarqd d s v/khu fooj.kh izLrqr dju s okyk izR;ds jftLVªhd`r O;fDr] fdlh frekgh d s nkSjku] eky ;k lsokvk sa ;k nkus k sa dh vkod ifwrZ;k]as lna ;s dj vkSj ,slh vU; fof“kf’V;k sa dk s /;ku e sa j[kr s gq,] ,sl s iz#i] jhfr vkSj ,sl s le; d s Hkhrj] tk s fofgr fd;k tk,] ljdkj dk s “kk/s ; dj dk lna k; djxs kA**A 8- /kkjk 44 dk la“kks/ku%&eyw vf/kfu;e dh /kkjk 44 dh mi/kkjk ¼1½ e]sa fuEufyf[kr ijarqd var%LFkkfir fd, tk,xa ]s vFkkZr~ %& ^^ijarq vk;qDr] ifj’kn ~ dh flQkfj“kk sa ij vkSj y[s kc) fd, tku s oky s dkj.kk sa l s vf/klpw uk }kjk jftLVªhd`r O;fDr;k sa d s ,sl s oxZ] tk s mle sa fofufnZ’V fd;k tk,] d s fy, okf’kZd fooj.kh izLrqr dju s dh le;&lhek dk s foLrkfjr dj ldxs k % ijarq ;g vkSj fd dnsa zh; dj vk;qDr }kjk vf/klfwpr le;&lhek d s fdlh foLrkj.k dk s vk;qDr }kjk vf/klfwpr fd;k x;k le>k tk,xkA**A 9- /kkjk 49 dk la“kks/ku%&eyw vf/kfu;e dh /kkjk 49 e]sa mi/kkjk ¼9½ d s i“pkr~] fuEufyf[kr mi/kkjk, a var%LFkkfir dh tk,xa h] vFkkZr~ %&[PART IV DELHI GAZETTE : EXTRAORDINARY 5 ^^¼10½ dkbs Z jftLVªhd`r O;fDr] ,sl s iz#i vkSj jhfr e sa rFkk ,slh “krksZ a vkSj fuc/Za kuk sa d s v/khu jgr s gq,] tk s fofgr fd, tk,]a lkekU; ikVs Zy ij] bl vf/kfu;e d s v/khu bySDVªkfud udn [kkr s e sa miyC/k fdlh dj] C;kt] “kkfLr] Qhl dh fdlh jde ;k fdlh vU; jde dk s ,dhd`r dj] dnsa zh; dj] jkT; dj ;k midj lca /a kh bySDVªkfud udn [kkr s e sa varfjr dj ldxs k vkSj ,sl s varj.k dk s bl vf/kfu;e d s v/khu bySDVªkfud udn [kkr s l s izfrlna k; d s #i e sa le>k tk,xkA ¼11½ tgk a fdlh jde dk s bl vf/kfu;e d s v/khu bySDVªkfud udn [kkr s e sa varfjr fd;k x;k gS] ogk a ml s mi/kkjk ¼1½ d s mic/a kk sa d s vuqlkj mDr [kkr s e sa tek fd;k x;k le>k tk,xk A**A 10- /kkjk 50 dk la“kks/ku%&eyw vf/kfu;e dh /kkjk 50 dh mi/kkjk ¼1½ d s i“pkr~ fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk] vFkkZr~ %& ^^ijarq fdlh dj vof/k d s nkSjku dh xb Z ifwrZ;k sa d s lca /a k e sa lna ;s dj ij C;kt dk]s ftl s /kkjk 39 d s mic/a kk sa d s vuqlkj fu;r rkjh[k d s i“pkr~ mDr vof/k d s fy, izLrqr dh xbZ fooj.kh e sa ?kkfs’kr fd;k x;k gS] flok; ogk a d]s tgk a ,slh fooj.kh dk s mDr vof/k d s lca /a k e sa /kkjk 73 ;k /kkjk 74 d s v/khu fdUgh a dk;Zokfg;k sa izkjHa k d s i“pkr~ izLrqr fd;k tkrk gS] dj d s ml Hkkx ij mn~xf`gr fd;k tk,xk] ftldk lna k; bySDVªkfud udn [kkr s l s jkf“k dk s fudkydj fd;k x;k gSA**A 11- /kkjk 52 dk la“kks/ku%&eyw vf/kfu;e dh /kkjk 52 e]sa& ¼d½ mi/kkjk ¼4½ e sa fuEufyf[kr ijarqd var%LFkkfir fd, tk,xa s] vFkkZr~ %& ^^ijarq vk;qDr] y[s kc) fy, tku s oky s dkj.kkk sa l]s vf/klpw uk }kjk jftLVªhd`r O;fDr;k sa d s ,sl s oxZ d s fy,] tk s mle sa fofufnZ’V fd;k tk,] fooj.k izLrqr djku s dh le;&lhek dk s foLrkfjr dj ldxs kA ijarq ;g vkSj fd dnsa zh; dj vk;qDr }kjk vf/klfwpr le;&lhek d s fdlh foLrkj.k dk s vk;qDr }kjk vf/klfwpr fd;k x;k le>k tk,xkA**( ¼[k½ mi/kkjk ¼5½ e]sa fuEufyf[kr ijarqd var%LFkkfir fd, tk,xa s] vFkkZr~ %& ^^ijarq vk;qDr] ifj’kn dh flQkfj“kk sa ij vkSj y[s kc) fd, tku s oky s dkj.kk sa l]s vf/klpw uk }kjk jftLVªhd`r O;fDr;k sa d s ,sl s oxZ d s fy,] tk s mle sa fofufnZ’V fd;k tk,] okf’kZd fooj.k izLrqr dju s dh le;&lhek dk s foLrkfjr dj ldxs k% ijarq ;g vkSj fd dnsa zh; dj vk;qDr }kjk vf/klfwpr le;&lhek d s fdlh foLrkj.k dk s vk;qDr }kjk vf/klfwpr fd;k x;k le>k tk,xkA**A 12- ubZ /kkjk 53, dk var%LFkkiu %&eyw vf/kfu;e dh /kkjk 53 d s i“pkr~ fuEufyf[kr /kkjk var%LFkkfir dh tk,xh] vFkkZr~ %& ^^53d] tgk a fdlh jde dk s bl vf/kfu;e d s v/khu bySDVªkfud udn [kkr s l s fdlh dnsa zh; eky vkSj lsok dj vf/kfu;e ;k ,dhd`r eky vkSj lsok dj vf/kfu;e ;k eky vkSj lsok dj ¼jkT;k sa dk evq kotk½ vf/kfu;e d s v/khu bySDVªkfud udn [kkr s e sa varfjr fd;k tkrk gS] ogk a ljdkj dnsa zh; dj [kkr ss dk]s bySDVªkfud udn [kkr s l s varfjr dh xbZ jde d s cjkcj jde dk ,slh jhfr vkSj ,sl s le; d s Hkhrj] tk s fofgr fd;k tk,] varj.k djxs h**A 13- /kkjk 54 dk la“kks/ku%&eyw vf/kfu;e dh /kkjk 54 dh mi/kkjk ¼8½ d s i“pkr~ fuEufyf[kr mi/kkjk var%LFkkfir dh tk,xh] vFkkZr~ %& ^^¼8d½ ljdkj jkT; ljdkj d s izfrnk; dk forj.k ,slh jhfr e sa dj ldxs h] tk s fofgr dh tk,A**A 14- /kkjk 95 dk la“kks/ku%&eyw vf/kfu;e dh /kkjk 95 e]sa& (i) mi[kMa ¼d½ e]sa& ¼d½ ^^vihy izkf/kdj.k** “kCnk sa d s LFkku ij] ^^vihy izkf/kdj.k ;k jk’Vªh; vihy izkf/kdj.k** “kCn j[k s tk,xa (s ^^¼[k½ ^^/kkjk 100 dh mi/kkjk ¼1½** “kCnk]sa vda k sa vkSj dk’sBdk sa d s LFkku ij] ^^/kkjk 100 dh mi/kkjk ¼1½ ;k /kkjk 101x** “kCn] vda ] dk’sBd vkSj v{kj j[k s tk,xa (s (ii) mi[kMa ¼³½ d s i“pkr~] fuEufyf[kr mi[kMa var%LFkkfir fd;k tk,xk] vFkkZr~%&6 DELHI GAZETTE : EXTRAORDINARY PART IV] ^^¼p½ ^jk’Vªh; vihy izkf/kdj.k* l s /kkjk 101d e sa fufnZ’V jk’Vªh; vfxze fofu.kZ; vihy izkf/kdj.k vfHkizsr gSA**A 15- ubZ /kkjk 101d dk var%LFkkiu %&eq[; vf/kfu;e dh /kkjk 101 d s i“pkr~] fuEufyf[kr /kkjk, a var%LFkkfir dh tk,xa h] vFkkZr~ %& ^^101d] ¼1½ ljdkj] ifj’kn~ dh flQkfj“kk sa ij] vf/klpw uk }kjk] ,slh rkjh[k l]s tk s mle sa fofufnZ’V dh tk,] /kkjk 101d d s v/khu vihyk sa dh lquokbZ d s fy, jk’Vªh; vfxze fofu.kZ; vihy izkf/kdj.k uked izkf/kdj.k dk xBu djxs hA 16- /kkjk 102 dk la“kks/ku%&eyw vf/kfu;e dh /kkjk 102 d s izkjfaHkd Hkkxe]sa& ¼d½ ^^vihy izkf/kdj.k** “kCnk sa d s i“pkr~ nkus k s LFkkuk sa ij] tgk a o s vkr s g]Sa ^^;k jk’Vªh; vihy izkf/kdj.k** “kCn var%LFkkfir fd, tk,xa (s ¼[k½ ^^/kkjk 98 ;k /kkjk 101** “kCnk as vkSj vda k sa d s LFkku ij] ^^;FkkfLFkfr] /kkjk 98 ;k /kkjk 101 ;k /kkjk 101x** “kCn] vda vkSj v{kj j[k s tk,xa (s ¼x½ ^^;k vihykFkhZ** “kCnk sa d s LFkku ij ^^;k vihykFkhZ] izkf/kdj.k ;k vihy izkf/kdj.k** “kCn j[k s tk,xa s A 17- /kkjk 103 dk la“kks/ku%&eyw vf/kfu;e dh /kkjk 103 e]sa& (i) mi/kkjk ¼1½ d s i“pkr~ fuEufyf[kr mi/kkjk var%LFkkfir dh tk,xh] vFkkZr%~& **¼1d½ jk’Vªh; vihy izkf/kdj.k }kjk bl v/;k; d s v/khu lquk;k x;k vfxze fofu.kZ; fuEufyf[kr ij vkc)dj gkxs k% ¼d½ vkons d] tk s lqfHkUu O;fDr g]Sa ftUgkusa s /kkjk 103[k dh mi/kkjk ¼1½ d s v/khu fofu.kZ; pkgk gS vkSj o s lHkh jftLVªhd`r O;fDr] ftudk ogh LFkk;h [kkrk l[a ;kda gS ¼vk;dj vf/kfu;e] 1961 d s v/khu tkjh fd;k x;k½( ¼[k½ [kMa ¼d½ e sa fufnZ’V vkons dk sa vkSj ,sl s jftLVªhd`r O;fDr] ftudk vk;dj vf/kfu;e] 1961 d s v/khu tkjh fd;k x;k leku LFkk;h [kkrk l[a ;kda gS] dh ckcr lca fa/kr vf/kdkjh vkSj vf/kdkfjrk j[ku s oky s vf/kdkjh A**( (ii) mi/kkjk ¼2½ e sa ^^mi/kkjk ¼1½** “kCn] dk’sBdk sa vkSj vda d s i“pkr~ ^^ vkSj mi/kkjk ¼1d½** “kCn] dk’sBd] vda vkSj v{kj var%LFkkfir fd, tk,xa As 18- /kkjk 104 dk la“kks/ku%&eyw vf/kfu;e dh /kkjk 104 dh mi/kkjk ¼1½ e]sa& ¼d½ mi/kkjk ¼1½ e]ssa ^^vihy izkf/kdj.k** “kCnk sa d s LFkku ij ^^izkf/kdj.k ;k vihy izkf/kdj.k ;k jk’Vªh; vihy izkf/kdj.k** “kCn j[k s tk,xa (s ¼[k½ mi/kkjk ¼1½ e]sa ^^/kkjk 101 dh mi/kkjk ¼1½ d s v/khu** “kCnk]sa vda k sa vkSj dk’sBdk sa d s i”pkr~ **;k /kkjk 101x d s v/khu** “kCn] vda vkSj v{kj var%LFkkfir fd, tk,xa s A 19- /kkjk 105 dk la“kks/ku%&eyw vf/kfu;e dh /kkjk 105 e]sa& ¼d½ ik“oZ “kh’kZ d s LFkku ij fuEufyf[kr ik“oZ “kh’kZ j[kk tk,xk] vFkkZr~ %& ^^izkf/kdj.k] vihy izkf/kdj.k vkSj jk’Vªh; vihy izkf/kdj.k dh “kfDr;k*a*( ¼[k½ mi/kkjk ¼1½ e]sa ^^vihy izkf/kdj.k** “kCnk sa d s i“pkr~ ^^;k jk’Vªh; vihy izkf/kdj.k** “kCn var%LFkkfir fd, tk,xa s A ¼x½ mi/kkjk ¼2½ e]sa ^^vihy izkf/kdj.k** “kCnk sa d s i“pkr~ ^^;k jk’Vªh; vihy izkf/kdj.k** “kCn var%LFkkfir fd, tk,xa s A 20- /kkjk 106 dk la“kks/ku%&eyw vf/kfu;e dh /kkjk 106 e]sa& ¼d½ ik“oZ “kh’kZ d s LFkku ij fuEufyf[kr ik“oZ “kh’kZ j[kk tk,xk] vFkkZr~ %&[PART IV DELHI GAZETTE : EXTRAORDINARY 7 ^^izkf/kdj.k] vihy izkf/kdj.k vkSj jk’Vªh; vihy izkf/kdj.k dh izfdz;k**( ¼[k½ ^^vihy izkf/kdj.k** “kCnk sa d s i“pkr~ ^^;k jk’Vªh; vihy izkf/kdj.k** “kCn var%LFkkfir fd, tk,xa As 21- /kkjk 171 dk l“kks/ku%&eyw vf/kfu;e dh /kkjk 171 dh mi/kkjk ¼3½ d s i“pkr~ fuEufyf[kr var%LFkkfir fd;k tk,xk] vFkkZr~%& ^^¼3d½ tgk a mDr mi/kkjk dh vi{s kkuqlkj tkpa dju s d s i“pkr~ mi/kkjk ¼2½ e sa fufnZ’V izkf/kdj.k bl fu’d’kZ ij igpqa rk gS fd fdlh jftLVªhd`r O;fDr u s mi/kkjk ¼1½ d s v/khu equkQk[kksjh dh gS] ogk a ,slk O;fDr bl idz kj equkQk[kksjh dh xbZ jde d s nl izfr“kr d s cjkcj “kkfLr dk lna k; dju s dk nk;h gkxs kA ijarq ,slh dkbs Z “kkfLr mn~xzg.kh; ugh a gkxs h ;fn equkQk[kksjh dh jde dk s izkf/kdj.k }kjk vkn“s k ikfjr fd, tku s dh rkjh[k l s rhl fnu d s Hkhrj tek djk fn;k x;k gS A Li"Vhdj.k&bl /kkjk d s iz;kts u d s fy, ^^equkQk[kksjh** in l s ,slh jde vfHkizsr gS] ftl s eky ;k lsok ;k nkus k sa d s iznk; ij dh dh nj e sa deh dk Qk;nk ;k buiqV dj iRz ;; dk Qk;nk eky ;k lsok ;k nkus k sa dh dher e as deh dh vuq#irk d s ek/;e l s izkfIrdrkZ dk s ugh a nus s d s dkj.k vo/kkfjr fd;k x;k g S A**A 22- ¼1½ vf/klpw uk l[a ;k 2@2017 e%sa& fnYyh eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 11 dh mi/kkjk ¼1½ d s v/khu ifj’kn~ dh flQkfj“kk sa ij jk’Vªh; jkt/kkuh {ks= fnYyh ljdkj }kjk tkjh] jkT; dj nj rkjh[k 30 tuw 2017 dh vuqlpw h e sa dze l-a 103 d s ckn vkSj mll s lca fa/kr izfof’V;k sa d s i“pkr~ fuEufyf[kr dze l[a ;kda vkSj izfof’V;k a var%LFkkfir dh tk,xa h vkSj 1 tqykbZ] 2017 l s Hkwry{kh #i l s var%LFkkfir dh gqbZ le>h tk,xa h] vFkkZr~ %& 1 2 3 ^^103d 26 ;wjfsu;e v;Ld lkna z**A ¼2½ mi/kkjk ¼1½ d s iz;kts uk sa d s fy, jk’Vªh; jkt/kkuh {ks= fnYyh ljdkj d s ikl mDr /kkjk e sa fofufnZ’V vf/klpw uk dk Hkwry{kh #i l s bl idz kj la“kk/s ku dju s dh “kfDr gkxs h vkSj gkus h le>h tk,xh ekuk s jk’Vªh; jkt/kkuh {ks= fnYyh ljdkj d s ikl mDr vf/kfu;e] dh /kkjk 11 dh mi/kkjk ¼1½ d s v/khu mDr vf/klpw uk dk Hkwry{kh #i l s l“a kk/s ku dju s dh “kfDr lHkh rkfRod le;k sa ij FkhA ¼3½ dkbs Z ifzrnk; lHkh ,sl s djksa] ftUg sa lxa zfgr fd;k x;k gS] fdarq tk s lxa zghr ugh a fd, x, gksr s ;fn mi/kkjk ¼1½ e sa fufnZ’V vf/klpw uk lHkh rkfRod le;k sa ij izoR` r gqbZ gksrh] e sa l s ugh a fd;k tk,xkA Mís';ksa vkSj dkj.kksa dh fooj.kh jk"Vªh; jkt/kkuh {ks= fnYyh ljdkj }kjk fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼vf/kfu;e½ dk s oLrqvk sa ;k lsokvk sa ;k nkus k sa dh varjjkT;h; vkifwrZ ij dj&mxkgh ,o a lxa zg.k d s izko/kku cuku s d s mn~n“s ; l s vf/kfu;fer fd;k x;k FkkA 2- th,lVh ifj’kn ~ u s 21 tuw ] 2019 dk s gqbZ 35oh a cSBd e]sa dnsa zh; eky vkSj lsok dj vf/kfu;e 2017 e sa vuds l“a kk/s kuk sa dh flQkfj“k dh gAS dnsa z ljdkj u s for vf/kfu;e ¼u-a2½ vf/kfu;e] 2019 }kjk] a th,lVh ifj’kn~ dh 21 tuw ] 2019 dk s gqbZ 35oh a cSBd e sa dh xb Z flQkfj“kk sa d s vk/kkj ij] dnsa zh; eky vkSj lsok dj] 2017 d s izko/kkuk sa e sa l“a kk/s ku dj fn, x, gASa dnsa zh; eky ,o a lsok dj vf/kfu;e] 2017 rFkk fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 3½] e sa ,d#irk yku s d s mn~n“s ; l s jkT; fo/kku lHkk }kjk jkT; fof“k’V lq/kkj ¼tgk a vko“;drk gk½s dj d s fnYyh eky ,o a lsok dj ¼la“kk/s ku½ vf/kfu;e] 2017 dk s vf/kfu;fer dju s dh vko“;drk gSA 3- izLrkfor fnYyh eky vkSj lsok dj ¼l'a kk/s ku½ fo/k;s d] 2019 dh eq[; fo“k’skrk, a bl izdkj g%Sa& i) fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 2 d s [kMa ¼4½ dk **U;k;fu.kZ;u izkf/kdj.k** dh ifjHkk’kk e sa **jk’Vªh; vfxze fofu.kZ; vihy izkf/kdj.k** “kCn var%LFkkfir dju s gsrq] l“a kk/s ku dju s d s fy, g S ftll s U;k;fu.kZ;u izkf/kdkjh dh ifjHkk’kk l s ml izkf/kdj.k dk s vioftZr fd;k tk ldAs8 DELHI GAZETTE : EXTRAORDINARY PART IV] ii) fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 10 dk l“a kk/s ku dju s d s fy, gS ftll s lsokvk sa d s ifwrZdkj ;k fefJr ifwrZdkjk sa ¼tk s iwoZ dh l;a qDr Ldhe d s fy, ik= ugh a g½S] ftudk iwoZorhZ foÙkh; o’kZ e sa okf’kZd vkorZ ipkl yk[k #i, rd gS] d s fy, odS fYid l;a qDr Ldhe dk mic/a k fd;k tk ldAs iii) fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 22 dk l“a kk/s ku dju s ds fy, gS ftll s chl yk[k #i, dh mPprj volhek NVw dk s pkyhl yk[k #i, l s vuf/kd rd ml ifwrZdkj dh n“kk d s mic/a k fd;k tk ld]s tk s eky dh vuU; ifwrZ e sa yxk gqvk gSA iv) fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 25 dk l“a kk/s ku dju s d s fy, gS ftll s mDr vf/kfu;e d s v/khu jftLVªhdj.k yus s oky s O;fDr;k]sa tk s jftLVªhdj.k izkIr dju s ;k izkIr dj yus s dk vk“k; j[kr s g]Sa d s fy, vkKkid #i l s vk/kkj izLrqr dju s ;k mldk vf/kizek.ku dju s d s fy, ,slh jhfr e sa mic/a k fd;k tk ld]s tk s ifj’kn ~ dh flQkfj“kk sa ij ljdkj }kjk vf/klfwpr dh tk,A v) fnYyh eky vkSj lsok dj vf/kfu;e e s ubZ /kkjk 31d dk var%LFkkiu dju s d s fy, gS ftll s ;g mic/a k fd;k tk ld s fd ifwrZdkj viu s izkfIrdrkZ dk s fMthVy lna k;k sa d s fy, lfqo/kk vkKkid #i l s iznku djxs kA vi) fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 39 dk l“a kk/s klu dju s d s fy, gS ftll s ,sl s djnkrk] tk s lajpuk mnxzg.k d s fy, fodYi ysrk gS] }kjk dj d s okf’kZd foojf.k;k sa vkSj =Sekfld lna k;k sa dk s izLrqr dju s d s fy, mic/a k fd;k tk ld s vkSj djnkrkvk sa d s dfri; vU; izoxZ d s fy,] ubZ izLrkfor fooj.kh iz.kkyh d s v/khu =Sekfld vkSj ekfld lna k;k sa gsrq fodYi d s fy, mic/a k fd;k tk ldAs vii) fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 44 dk l“a kk/s ku dju s d s fy, gS ftll s vk;qDr dk]s okf’kZd fooj.kh vkSj lek/kku fooj.k izLrqr dju s d s fy, fu;r rkjh[k dk s foLrkfjr dju s gsrq l“kDr fd;k tk ldAs viii) fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 49 dk l“a kk/s ku dju s d s fy, gS ftll s djnkrk dk]s bySDVªkfud udn [kkr s e sa fdlh ,d “kh’kZ l s nwlj s “kh’kZ dk s fdlh jde dk varj.k djus dh lqfo/kk dk mic/a k fd;k tk ldAs ix) fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 50 dk l“a kk/s ku dju s d s fy, gS ftll s ;g mic/a k fd;k tk ld s fd dsoy “kq) udn dj nkf;o ij gh C;kt izHkkfjr fd;k tk ld]s flok; mu ekeyksa d]s tgk a dj dk lna k; vf/kfu;e dh /kkjk 73 ;k /kkjk 74 d s v/khu fdUgh a dk;Zokfg;k sa d s izkjHa k d s i“pkr~ fd;k tkrk gSA x) fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 52 dk l“a kk/s ku dju s d s fy, gS ftll s vk;Dq r dk]s lzkrs ij dj dk lxa zg.k dju s oky s O;fDr }kjk ekfld vkSj okf’kZd fooj.k izLrqr dju s d s fy, fu;r rkjh[k dk s foLRkkfjr dju s gsrq l“kDr fd;k tk ldAs xi) fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 53d dk var%LFkkiu dju s d s fy, gS ftll s dnsa z vkSj jkT;k sa d s chp bySDVªkfud udn [kkrk e sa /kkjk 49 d s v/khu djnkrk dk s nh xb Z ub Z lqfo/kk d s ifj.kkeLo#i jde d s varj.k d s fy, mic/a k fd;k tk ldAs xii) fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 54 dk l“a kk/s ku dju s ds fy, gS ftll s fnYyh ljdkj dk]s jkT; djk sa d s izfrnk; d s lca /a k e sa djnkrkvk sa dk s jde d s izfrnk; dk forj.k dju s d s fy, l“kDr fd;k tk ldAs xiii) fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 95 d s [kMa ¼d½ dk l“a kk/s ku dju s d s fy, g S ftll s **vfxze fofu.kZ;** dh ifjHkk’kk e sa **jk’Vªh; vfxze fofu.kZ; vihy izkf/kdj.k** dk s lfEefyr fd;k tk ldAs ;g [kMa fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 95 e sa ,d u;k [kMa ¼p½ Hkh var%LFkkfir dju s d s fy, gS rkfd **jk’Vªh; vihy izkf/kdj.k** in dk s ifjHkkf’kr fd;k tk ldAs[PART IV DELHI GAZETTE : EXTRAORDINARY 9 xiv) fnYyh eky vkSj lsok dj vf/kfu;e e sa ,d ubZ /kkjk 101d dk var%LFkkiu dju s d s fy, gAS xv) fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 102 dk l“a kk/s ku dju s d s fy, gS ftll s jk’Vªh; vihy izkf/kdj.k dk s viu s vfxze fofu.kZ; dk lq/kkj dju s d s fy, ml s l“kDr dju s d s fy, ml /kkjk dh ijhf/k d s Hkhrj yk;k tk ldAs xvi) fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 103 dk l“a kk/s ku dju s d s fy, gS ftll s ;g mic/a k fd;k tk ld s fd jk’Vªh; vihy izkf/kdj.k }kjk lquk;k x;k vfxze fofu.kZ; vkons dk]sa ij vkc)dj gkxs kA xvii) fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 104 dk l“a kk/s ku dju s d s fy, gS ftll s ;g mic/a k fd;k tk ld s fd jk’Vªh; vihy izkf/kdj.k }kjk lqu;k x;k vfxze fofu.kZ; ml le; “kUw ; gkxs k] tgk a fofu.kZ; dk s fdlh diV ;k lkjoku rF;k sa dk s fNikdj ;k rF;k sa dk fnO;iZ n“s ku djd s vfHkizkIr fd;k x;k gSA xviii) fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 105 dk l“a kk/s ku dju s d s fy, gS ftll s ;g mic/a k fd;k tk ld s fd jk’Vªh; vihy izkf/kdj.k d s ikl] vf/kfu;e d s v/khu viuh “kfDr;k sa dk iz;kxs dju s d s iz;kts u d s fy, flfoy ifzdz;k lfagrk] 1908 d s v/khu fdlh flfoy U;k;ky; dh lHkh “kfDr;k a gkxsa hA xix) fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 106 dk l“a kk/s ku dju s d s fy, gS ftll s ;g mic/a k fd;k tk ld s fd jk’Vªh; vihy izkf/kdj.k d s ikl mldh Lo; a dh izfØ;k dk s fofu;fer dju s dh “kfDr gkxs hA xx) fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 171 e sa ubZ mi/kkjk ¼2d½ var%LFkkfir djd s l“a kk/s ku dju s d s fy, gS ftll s mldh mi/kkjk ¼2½ d s v/khu fofufnZ’V ikzf/kdj.k dk s equkQk[kksjh dh jde d s nl ifzr“kr d s lerqY; “kkfLr vf/kjkfsir dju s d s fy, l“kDr fd;k tk ldAs xxi) fnYyh eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 11 dh mi/kkjk ¼1½ d s v/khu tkjh vf/klpw uk l-a 2@2017&jkT; dj ¼nj½ rkjh[k 30 tuw ] 2017 dk l“a kk/s ku dju s d s fy, gS] ftll s 1 tqykbZ] 2017 l s 14 uoca j] 2017 rd **;wjfsu;e v;Ld lkna z** dk s fnYyh dj d s mnxzg.k l s Hkwry{kh NVw nh tk ldAs 4- mDr fo/k;s d v/kkfsyf[kr mn~n“;k sa dk s izkIr djuk pkgrk gSA foÙkh; Kkiu izLrkfor eky vkSj lsok dj ¼l“a kk/s ku½ fo/k;s d] 2019]e sa fnYyh dh lefsdr fuf/k ij fdlh Hkh izdkj dk vkorhZ vFkok vukorhZ O;; “kkfey ugh a gSA [kaM ij fVIi.kh ¼fnYyh eky vkSj lsok dj ¼la“kks/ku½ fo/ks;d] 2019 ds laca/k esa½ 1. fo/k;s d dk [kaM 1lfa{kIr uke vkSj izkjEHk crkrk gAS 2. fo/k;s d dk [kaM 2 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 2 d s [kMa ¼4½ dk **U;k;fu.kZ;u izkf/kdj.k** dh ifjHkk’kk e sa **jk’Vªh; vfxze fofu.kZ; vihy izkf/kdj.k** “kCn var%LFkkfir dju s gsrq] l“a kk/s ku dju s ds fy, gS ftll s U;k;fu.kZ;u izkf/kdkjh dh ifjHkk’kk l s ml izkf/kdj.k dk s vioftZr fd;k tk ldAs 3. fo/k;s d dk [kaM 3 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 10 dk l“a kk/s ku dju s d s fy, gS ftll s lsokvk sa d s ifwrZdkj ;k fefJr ifwrZdkjk sa ¼tk s iwoZ dh l;a qDr Ldhe d s fy, ik= ugh a g½S] ftudk iwoZorhZ foRrh; o’kZ e sa okf’kdZ vkorZ ipkl yk[k #i, rd gS] d s fy, oSdfYid l;a qDr Ldhe dk mic/a k fd;k tk ldAs 4. fo/k;s d dk [kaM 4 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 22 dk l“a kk/s ku dju s d s fy, gS ftll s chl yk[k #i, dh mPprj volhek NVw dk s pkyhl yk[k #i, l s vuf/kd rd ml ifwrZdkj dh n“kk d s mic/a k fd;k tk ld]s tk s eky dh vuU; ifwrZ e sa yxk gvq k gSA 5. fo/k;s d dk [kaM 5 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 25 dk l“a kk/s ku dju s d s fy, gS ftll s mDr vf/kfu;e d s v/khu jftLVªhdj.k yus s oky s O;fDr;k]sa tk s jftLVªhdj.k izkIr dju s ;k izkIr dj yus s dk vk“k; j[kr s10 DELHI GAZETTE : EXTRAORDINARY PART IV] g]Sa d s fy, vkKkid #i l s vk/kkj izLrqr dju s ;k mldk vf/kizek.ku dju s d s fy, ,slh jhfr e sa mic/a k fd;k tk ld]s tk s ifj’kn ~ dh flQkfj“kk sa ij ljdkj }kjk vf/klfwpr dh tk,A 6. fo/k;s d dk [kaM 6 fnYyh eky vkSj lsok dj vf/kfu;e e s ubZ /kkjk 31d dk var%LFkkiu dju s d s fy, gS ftll s ;g mic/a k fd;k tk ld s fd ifwrZdkj viu s izkfIrdrkZ dk s fMthVy lna k;k sa d s fy, lqfo/kk vkKkid #i l s iznku djxs kA 7. fo/k;s d dk [kaM 7 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 39 dk l“a kk/s ku dju s d s fy, gS ftll s ,sl s djnkrk] tk s lajpuk mnxzg.k d s fy, fodYi ysrk gS] }kjk dj d s okf’kZd foojf.k;k sa vkSj =Sekfld lna k;k sa dk s izLrqr dju s d s fy, mic/a k fd;k tk ld s vkSj djnkrkvk sa d s dfri; vU; izox Z d s fy,] ub Z izLrkfor fooj.kh iz.kkyh d s v/khu =Sekfld vkSj ekfld lna k;k sa gsrq fodYi d s fy, mic/a k fd;k tk ldAs 8. fo/k;s d dk [kaM 8 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 44 dk l“a kk/s ku dju s d s fy, g S ftll s vk;qDr dk]s okf’kZd fooj.kh vkSj lek/kku fooj.k izLrqr dju s d s fy, fu;r rkjh[k dk s foLrkfjr dju s gsrq l“kDr fd;k tk ldAs 9. fo/k;s d dk [kaM 9 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 49 dk l“a kk/s ku dju s d s fy, g S ftll s djnkrk dk]s bySDVªkfud udn [kkr s e sa fdlh ,d “kh’k Z l s nwlj s “kh’kZ dk s fdlh jde dk varj.k dju s dh lqfo/kk dk mic/a k fd;k tk ldAs 10. fo/k;s d dk [kaM 10 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 50 dk l“a kk/s ku dju s d s fy, gS ftll s ;g mic/a k fd;k tk ld s fd dsoy “kq) udn dj nkf;Ro ij gh C;kt izHkkfjr fd;k tk ld]s flok; mu ekeyk sa d]s tgk a dj dk lna k; vf/kfu;e dh /kkjk 73 ;k /kkjk 74 d s v/khu fdUgh a dk;Zokfg;k sa d s izkjHa k d s i“pkr~ fd;k tkrk gSA 11. fo/k;s d dk [kaM 11 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 52 dk l“a kk/s ku dju s d s fy, gS ftll s vk;qDr dk]s lzksr ij dj dk lxa zg.k dju s oky s O;fDr }kjk ekfld vkSj okf’kZd fooj.k izLrqr dju s d s fy, fu;r rkjh[k dk s foLRkkfjr dju s gsrq l“kDr fd;k tk ldAs 12. fo/k;s d dk [kaM 12 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 53d dk var%LFkkiu dju s d s fy, gS ftll s dnsa z vkSj jkT;k sa d s chp bySDVªkfud udn [kkrk e sa /kkjk 49 d s v/khu djnkrk dk s nh xbZ ubZ lqfo/kk d s ifj.kkeLo#i jde d s varj.k d s fy, mic/a k fd;k tk ldAs 13. fo/k;s d dk [kaM 13 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 54 dk l“a kk/s ku dju s d s fy, gS ftll s fnYyh ljdkj dk]s jkT; djk sa ds izfrnk; d s lca /a k esa djnkrkvk sa dk s jde d s izfrnk; dk forj.k dju s ds fy, l“kDr fd;k tk ldAs 14. fo/k;s d dk [kaM 14 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 95 d s [kMa ¼d½ dk l“a kk/s ku dju s d s fy, gS ftll s **vfxze fofu.kZ;** dh ifjHkk’kk e sa **jk’Vªh; vfxze fofu.k;Z vihy izkf/kdj.k** dk s lfEefyr fd;k tk ldAs ;g [kMa fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 95 e sa ,d u;k [kMa ¼p½ Hkh var%LFkkfir dju s d s fy, gS rkfd **jk’Vªh; vihy izkf/kdj.k** in dk s ifjHkkf’kr fd;k tk ldAs 15. fo/k;s d dk [kaM 15 fnYyh eky vkSj lsok dj vf/kfu;e e sa ,d ubZ /kkjk 101d dk var%LFkkiu dju s d s fy, gSA 16. fo/k;s d dk [kaM 16 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 102 dk l“a kk/s ku dju s d s fy, gS ftll s jk’Vªh; vihy izkf/kdj.k dk s viu s vfxez fofu.kZ; dk lq/kkj dju s d s fy, ml s l“kDr dju s d s fy, ml /kkjk dh ijhf/k d s Hkhrj yk;k tk ldAs 17. fo/k;s d dk [kaM 17 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 103 dk l“a kk/s ku dju s d s fy, gS ftll s ;g mic/a k fd;k tk ld s fd jk’Vªh; vihy izkf/kdj.k }kjk lquk;k x;k vfxze fofu.kZ; vkons dk]sa tk s lfqHkUu O;fDr g Sa[PART IV DELHI GAZETTE : EXTRAORDINARY 11 vkSj lHkh ,sl s jftLVªhd`r O;fDr;k sa ij] ftud s ikl LFkk;h [kkrk l[a ;kda gS vkSj mDr vkons dk sa rFkk ogh LFkk;h [kkrk l[a ;kda j[ku s oky s jftLVªhd`r O;fDr;k sa d s lca /a k e sa lca fa/kr vf/kdkfj;k sa ;k vf/kdkfjrk j[ku s oky s vf/kdkfj;k sa ij vkc)dj gkxs kA;g [kMa ;g mic/a k Hkh djrk g S fd ,ls k fofu.kZ; rc rd vkc)dj gkxs kk tc rd fd fof/k ;k rF;k sa e sa dkbs Z ifjorZu ugh a gksrkA 18. fo/k;s d dk [kaM 18 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 104 dk l“a kk/s ku dju s d s fy, gS ftll s ;g mic/a k fd;k tk ld s fd jk’Vªh; vihy izkf/kdj.k }kjk luq ;k x;k vfxze fofu.kZ; ml le; “kUw ; gkxs k] tgk a fofu.kZ; dk s fdlh diV ;k lkjoku rF;k sa dk s fNikdj ;k rF;k sa dk fnO;Zi n“s ku djd s vfHkizkIr fd;k x;k gSA 19. fo/k;s d dk [kaM 19 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 105 dk l“a kk/s ku dju s d s fy, gS ftll s ;g mic/a k fd;k tk ld s fd jk’Vªh; vihy izkf/kdj.k d s ikl] vf/kfu;e d s v/khu viuh “kfDr;k sa dk iz;kxs dju s d s iz;kts u d s fy, flfoy ifzdz;k lfagrk] 1908 d s v/khu fdlh flfoy U;k;ky; dh lHkh “kfDr;k a gkxsa hA 20. fo/k;s d dk [kaM 20 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 106 dk l“a kk/s ku dju s d s fy, gS ftll s ;g mic/a k fd;k tk ld s fd jk’Vªh; vihy izkf/kdj.k d s ikl mldh Lo; a dh izfdz;k dk s fofu;fer dju s dh “kfDr gkxs hA 21. fo/k;s d dk [kaM 21 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 171 e sa ub Z mi/kkjk ¼2d½ var%LFkkfir djd s l“a kk/s ku dju s ds fy, gS ftll s mldh mi/kkjk ¼2½ d s v/khu fofufnZ’V izkf/kdj.k dk s equkQk[kksjh dh jde d s nl izfr“kr d s lerqY; “kkfLr vf/kjkfsir dju s d s fy, l“kDr fd;k tk ldAs 22. fo/k;s d dk [kaM 22 fnYyh eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 11 dh mi/kkjk ¼1½d s v/khu tkjh vf/klpw uk l-a 2@2017&jkT; dj ¼nj½ rkjh[k 30 tuw ] 2017 dk l“a kk/s ku djus d s fy, gS] ftll s 1 tqykbZ] 2017 l s 14 uoca j] 2017 rd **;wjfsu;e v;Ld lkna z** dk s fnYyh dj d s mnxzg.k l s Hkwry{kh NVw nh tk ldAs lh- oys eq:xu] lfpo DELHI LEGISLATIVE ASSEMBLY SECRETARIAT NOTIFICATION Delhi, the 3rd December, 2019 F. No. 21(50)/GST (A)/2019/LAS-VI/Leg./2775.—The following is published for general information:— BILL NO. 07 OF 2019 THE DELHI GOODS AND SERVICES TAX (AMENDMENT) BILL, 2019 (As introduced in the Legislative Assembly of the National Capital Territory of Delhi on 03 December, 2019) A BILL to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the National Capital Territory of Delhi and the matters connected therewith or incidental thereto Further to amend the Delhi Goods and Services Tax Act, 2017(3 of 2017) BE it enacted by Delhi Legislature of the National Capital Territory of Delhi in the Seventieth Year of the Republic of India as follows:- 1. Short title and commencement:-(i) This Act may be called the Delhi Goods and Services Tax (Amendment) Act, 2019. (ii) Save as otherwise provided, the provisions of this Act shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. (iii) It extends to the whole of the National Capital Territory of Delhi.12 DELHI GAZETTE : EXTRAORDINARY PART IV] 2. Amendment of section 2:- In section 2 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereinafter referred as the principal Act), in clause (4), after the words “the Appellate Authority for Advance Ruling,”, the words “the National Appellate Authority for Advance Ruling,” shall be inserted; 3. Amendment of section 10:- In section 10 of the principal Act,- (a) in sub-section(1), after the second proviso, the following Explanation shall be inserted, namely:- “Explanation.–– For the purposes of second proviso, the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount shall not be taken into account for determining the value of turnover in State.”; (b) in sub-section(2),— (i) in clause (d), the word ‘‘and’’ occurring at the end shall be omitted; (ii) in clause (e), for the word ‘‘Council:’’, the words ‘‘Council; and’’ shall be substituted; (iii) after clause (e), the following clause shall be inserted, namely:–– “(f) he is neither a casual taxable person nor a non-resident taxable person:”; (c) after sub-section (2), the following sub-section shall be inserted, namely:–– “(2A) Notwithstanding anything to the contrary contained in this Act, but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, not eligible to opt to pay tax under sub-section (1) and sub-section (2), whose aggregate turnover in the preceding financial year did not exceed 50 lakh rupees, may opt to pay, in lieu of the Tax payable by him under sub-section(1) of section 9, an amount of tax calculated at such rate as may be prescribed, but not exceeding three per cent of the turnover in State, if he is not – (a) engaged in making any supply of goods or services which are not leviable to tax under this Act; (b) engaged in making any inter-State outward supplies of goods or services; (c) engaged in making any supply of goods or services through an electronic commerce operator who is required to collect tax at source under section 52; (d) a manufacturer of such goods or supplier of such services as may be notified by the Government on the recommendations of the Council; and (e) a casual taxable person or a non-resident taxable person: Provided that where more than one registered person are having the same Permanent Account Number issued under the Income-tax Act, 1961, the registered person shall not be eligible to opt for the scheme under this sub-section unless all such registered persons opt to pay tax under this sub- section.”; (d) in sub-section (3), after the words, brackets and figure “under sub-section (1)” at both the places where they occur, the words, brackets, figure and letter “or sub-section (2A), as the case may be,” shall be inserted. (e) in sub-section (4), after the words, brackets and figure “of sub-section (1)”, the words, brackets, figure and letter “or, as the case may be, sub-section (2A)” shall be inserted. (f) in sub-section (5), after the words, brackets and figure “under sub-section (1)”, the words, brackets, figure and letter “or sub-section (2A), as the case may be,” shall be inserted. (g) after sub-section (5), the following Explanations shall be inserted, namely:--- ‘Explanation 1.–– For the purposes of computing aggregate turnover of a person for determining his eligibility to pay tax under this section, the expression “aggregate turnover” shall include the value of supplies made by such person from the 1st day of April of a financial year upto the date when he becomes liable for registration under this Act, but shall not include the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount. Explanation 2.–– For the purposes of determining the tax payable by a person under this section, the expression “turnover in State” shall not include the value of following supplies, namely:–– (i) supplies from the first day of April of a financial year upto the date when such person becomes liable for registration under this Act; and (ii) exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.’. 4. Amendment of section 22:- In section 22 of the principal Act, in sub-section (1), after the second proviso, the following shall be inserted, namely:––[PART IV DELHI GAZETTE : EXTRAORDINARY 13 “Provided also that the Government may, on the recommendations of the Council, enhance the aggregate turnover from twenty lakh rupees to such amount not exceeding forty lakh rupees in case of supplier who is engaged exclusively in the supply of goods, subject to such conditions and limitations, as may be notified. Explanation.––For the purposes of this sub-section, a person shall be considered to be engaged exclusively in the supply of goods even if he is engaged in exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.”. 5. Amendment of section 25:- In section 25 of the principal Act, after sub-section (6), the following sub-sections shall be inserted, namely:–- “(6A) Every registered person shall undergo authentication, or furnish proof of possession of Aadhaar number, in such form and manner and within such time as may be prescribed: Provided that if an Aadhaar number is not assigned to the registered person, such person shall be offered alternate and viable means of identification in such manner as Government may, on the recommendations of the Council, prescribe: Provided further that in case of failure to undergo authentication or furnish proof of possession of Aadhaar number or furnish alternate and viable means of identification, registration allotted to such person shall be deemed to be invalid and the other provisions of this Act shall apply as if such person does not have a registration. “(6B) On and from the date of notification, every individual shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number, in such manner as the Government may, on the recommendations of the Council, specify in the said notification: Provided that if an Aadhaar number is not assigned to an individual, such individual shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification. “(6C) On and from the date of notification, every person, other than an individual, shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number of the Karta, Managing Director, whole time Director, such number of partners, Members of Managing Committee of Association, Board of Trustees, authorised representative, authorized signatory and such other class of persons, in such manner, as the Government may, on the recommendation of the Council, specify in the said notification: Provided that where such person or class of persons have not been assigned the Aadhaar Number, such person or class of persons shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification. “(6D) The provisions of sub-section (6A) or sub-section (6B) or sub-section (6C) shall not apply to such person or class of persons, as the Government may, on the recommendations of the Council, specify by notification. Explanation.— For the purposes of this section, the expression “Aadhaar number” shall have the same meaning as assigned to it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016.”. 6. Insertion of new section 31A:- After section 31 of the principal Act, the following section shall be inserted, namely:–– “31A. The Government may, on the recommendations of the Council, prescribe a class of registered persons who shall provide prescribed modes of electronic payment to the recipient of supply of goods or services or both made by him and give option to such recipient to make payment accordingly, in such manner and subject to such conditions and restrictions, as may be prescribed.”. 7. Amendment of section 39:- In section 39 of the principal Act,–– (a) for sub-sections (1) and (2), the following sub-sections shall be substituted, namely:–– ‘‘(1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars, in such form and manner, and within such time, as may be prescribed: Provided that the Government may, on the recommendations of the Council, notify certain class of registered persons who shall furnish a return for every quarter or part thereof, subject to such conditions and restrictions as may be specified therein. (2) A registered person paying tax under the provisions of section 10, shall, for each financial year or part thereof, furnish a return, electronically, of turnover in the State, inward supplies of goods or services or both, tax payable, tax paid and such other particulars in such form and manner, and within such time, as may be prescribed.’’;14 DELHI GAZETTE : EXTRAORDINARY PART IV] (b) for sub-section (7), the following sub-section shall be substituted, namely:–– “(7) Every registered person who is required to furnish a return under sub-section (1), other than the person referred to in the proviso thereto, or sub-section (3) or sub-section (5), shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return: Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, the tax due taking into account inward and outward supplies of goods or services or both, input tax credit availed, tax payable and such other particulars during a month, in such form and manner, and within such time, as may be prescribed: Provided further that every registered person furnishing return under sub-section (2) shall pay to the Government, the tax due taking into account turnover in the State, inward supplies of goods or services or both, tax payable, and such other particulars during a quarter, in such form and manner, and within such time, as may be prescribed.”. 8. Amendment of section 44:- In the principal Act, in section 44, in sub-section (1), the following provisos shall be inserted, namely:— “Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual return for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.”. 9. Amendment of section 49:- In section 49 of the principal Act, after sub-section (9), the following sub-sections shall be inserted, namely:— “(10) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under this Act, to the electronic cash ledger for integrated tax, central tax, State tax or cess, in such form and manner and subject to such conditions and restrictions as may be prescribed and such transfer shall be deemed to be a refund from the electronic cash ledger under this Act. (11) Where any amount has been transferred to the electronic cash ledger under this Act, the same shall be deemed to be deposited in the said ledger as provided in sub-section (1).”. 10. Amendment of section 50:- In section 50 of the principal Act, in sub-section (1), the following proviso shall be inserted, namely:–– “Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said period furnished after the due date in accordance with the provisions of section 39, except where such return is furnished after commencement of any proceedings under section 73 or section 74 in respect of the said period, shall be levied on that portion of the tax that is paid by debiting the electronic cash ledger.”. 11. Amendment of section 52:- In section 52 of the principal Act,–– (a) in sub-section (4), the following provisos shall be inserted, namely:–– “Provided that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing the statement for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.”; (b) in sub-section (5), the following provisos shall be inserted, namely:–– “Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual statement for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.”. 12. Insertion of new section 53A:- After Section 53 of the principal Act, the following section shall be inserted, namely:- “53A. Where any amount has been transferred from the electronic cash ledger under this Act to the electronic cash ledger under the Central Goods and Services Tax Act or under the Integrated Goods and Services Tax Act or under the Goods and Services Tax (Compensation to States) Act, the Government shall, transfer to the Central tax account or integrated tax account or cess account, an amount equal to the amount transferred from the electronic cash ledger, in such manner and within such time as may be prescribed.”.[PART IV DELHI GAZETTE : EXTRAORDINARY 15 13. Amendment of section 54:- In section 54 of the principal Act, after sub-section (8), the following sub-section shall be inserted, namely:–– “(8A) Where the Central Government has disbursed the refund of the State tax, the Government shall transfer an amount equal to the amount so refunded, to the Central Government. 14. Amendment of section 95:- In section 95 of the principal Act,–– (i) in clause (a),–– (a) after the words “Appellate Authority”, the words “or the National Appellate Authority” shall be inserted; (b) after the words and figures “of section 100”, the words, figures and letter “or of section 101C of Central Goods & Services Tax Act, 2017” shall be inserted; (ii) after clause (e), the following clause shall be inserted, namely:–– ‘(f) “National Appellate Authority” means the National Appellate Authority for Advance Ruling referred to in section 101A.’. 15. Insertion of new section 101A:- After section 101 of the principal Act, the following section shall be inserted, namely:–– “101A. Subject to the provisions of this Chapter, for the purposes of this Act, the National Appellate Authority for Advance Ruling constituted under section 101A of the Central Goods and Services Tax Act shall be deemed to be the National Appellate Authority for Advance Ruling under this Act.”. 16. Amendment of section 102:- In section 102 of the principal Act, in the opening portion,–– (a) after the words “Appellate Authority”, at both the places where they occur, the words “or the National Appellate Authority” shall be inserted; (b) after the words and figures “or section 101”, the words, figures and letter “or section 101C of the Central Goods and Services Tax Act, 2017, respectively,” shall be inserted; (c) for the words “or the appellant”, the words “,appellant, the Authority or the Appellate Authority” shall be substituted. 17. Amendment of section 103:- In section 103 of the principal Act,–– (i) after sub-section (1), the following sub-section shall be inserted, namely:–– “(1A) The advance ruling pronounced by the National Appellate Authority under this Chapter shall be binding on— (a) the applicants, being distinct persons, who had sought the ruling under sub-section (1) of section 101B of the Central Goods and Services Tax Act, 2017 and all registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961; (b) the concerned officers and the jurisdictional officers in respect of the applicants referred to in clause (a) and the registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961.”; (ii) in sub-section (2), after the words, brackets and figure “in sub-section (1)”, the words, brackets, figure and letter “and sub-section (1A)” shall be inserted. 18. Amendment of section 104:- In section 104 of the principal Act, in sub-section (1),–– (a) after the words “Authority or the Appellate Authority”, the words “or the National Appellate Authority” shall be inserted; (b) after the words and figures “of section 101”, the words, figures and letter “or under section 101C of Central Goods and Services Tax Act, 2017” shall be inserted. 19. Amendment of section 105:- In section 105 of the principal Act,–– (a) for the marginal heading, the following marginal heading shall be substituted, namely:–– “Powers of Authority, Appellate Authority and National Appellate Authority”; (b) in sub-section (1), after the words “Appellate Authority”, the words “or the National Appellate Authority” shall be inserted; (c) in sub-section (2), after the words “Appellate Authority”, the words “or the National Appellate Authority” shall be inserted.16 DELHI GAZETTE : EXTRAORDINARY PART IV] 20. Amendment of section 106:- In section 106 of the principal Act,–– (a) for the marginal heading, the following marginal heading shall be substituted, namely:–– “Procedure of Authority, Appellate Authority and National Appellate Authority”; (b) after the words “Appellate Authority”, the words “or the National Appellate Authority” shall be inserted. 21. Amendment of section 171:- In section 171 of the principal Act, after sub-section (3), the following shall be inserted, namely:–– “(3A) Where the Authority referred to in sub-section (2) after holding examination as required under the said sub- section comes to the conclusion that any registered person has profiteered under sub- section (1), such person shall be liable to pay penalty equivalent to ten per cent. of the amount so profiteered: Provided that no penalty shall be leviable if the profiteered amount is deposited within thirty days of the date of passing of the order by the Authority. Explanation.— For the purposes of this section, the expression “profiteered” shall mean the amount determined on account of not passing the benefit of reduction in rate of tax on supply of goods or services or both or the benefit of input tax credit to the recipient by way of commensurate reduction in the price of the goods or services or both.”. 22. (1) In the notification number 2/2017 –State Tax (Rate) dated 30th June , 2017, issued by the Government of National Capital Territory of Delhi, on the recommendations of the Council, under sub-section (1) of the section 11 of the Delhi Goods and Services Tax Act, 2017, in the Schedule, after S. No. 103 and the entries relating thereto, the following S. No. and the entries shall be inserted and shall deemed to have been inserted retrospectively with effect from the 1st day of July, 2017, namely:- (1) (2) (3) “103A 26 Uranium Ore Concentrate”. (2) For the purposes of sub-section (1), the Government of National Capital Territory of Delhi shall have and shall be deemed to have the power to amend the notification referred to in sub-section (1) with retrospective effect as if the Government of National Capital Territory of Delhi had the power to amend the said notification under sub-section (1) of section 11 of the said Act, retrospectively, at all material times. (3) No refund shall be made of all such tax which has been collected, but which would not have been so collected, if the notification referred to in sub-section (1) had been in force at all material times. STATEMENT OF OBJECTS AND REASONS The Delhi Goods and Services Tax Act, 2017 (the Act) was enacted with a view to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Government of National Capital Territory of Delhi. 2. The GST Council in its 35th meeting held on 21st June, 2019, had recommended various amendments in the provisions of the Central Goods and Services Tax Act, 2017. Through the Finance (No.2) Act, 2019 Central Government has amended the provisions of the Central Goods and Service Tax, 2017 on the basis of the recommendations made in the 35th GST Council meeting held on 21st June, 2019. In order to ensure uniformity between the CGST Act, 2017 and Delhi Goods and Services Tax, 2017 (3 of 2017), the Delhi Goods and Service Tax (Amendment ) Act, 2019 is required to be enacted by the State Legislation after making State specific modification, wherever necessary. 3. The salient features of the proposed Delhi Goods and Services (Amendment) Tax Bill, 2019 are as under:- i. in clause (4) of section 2 of the Delhi Goods and Services Tax Act to insert the words "the National Appellate Authority for Advance Ruling" in the definition of "adjudicating authority" ii. to amend section 10 of the Delhi Goods and Services Tax Act so as to provide alternative composition scheme for supplier of services or mixed suppliers (not eligible for the earlier composition scheme) having an annual turnover in preceding financial year upto rupees fifty lakhs. iii. to amend section 22 of the Delhi Goods and Services Tax Act so as to provide for higher threshold exemption limit from rupees twenty lakhs to such amount not exceeding rupees forty lakhs in case of supplier who is engaged exclusively in the supply of goods.[PART IV DELHI GAZETTE : EXTRAORDINARY 17 iv. to amend section 25 of the Delhi Goods and Services Tax Act so as to provide for mandatory Aadhaar submission or authentication for persons who intend to take or have taken registration under the said Act v. to insert a new section 31A in the Delhi Goods and Services Tax Act, to provide that supplier shall mandatorily offer facility for digital payments to his recipient. vi. to amend section 39 of the Delhi Goods and Services Tax Act so as to provide for furnishing of annual returns and for quarterly payment of tax by taxpayer who opts for composition levy and to provide for certain other category of tax payers, an option for quarterly and monthly payments under the proposed new return filing system. vii. to amend section 44 of the Delhi Goods and Services Tax Act so as to empower the Commissioner to extend the due date for furnishing Annual return and reconciliation statement. viii. to amend section 49 of the Delhi Goods and Services Tax Act so as to provide facility to the taxpayer to transfer an amount from one head to another in the electronic cash ledger. ix. to amend section 50 of the Delhi Goods and Services Tax Act so as to provide for charging interest only on the net cash tax liability, except in those cases where tax is paid subsequent to initiation of any proceedings under section 73 or 74 of the Act. x. to amend section 52 of the Delhi Goods and Services Tax Act so as to empower the Commissioner to extend the due date for furnishing of monthly and annual statement by the person collecting tax at source. xi. to insert a new section 53A in the Delhi Goods and Services Tax Act so as to provide for transfer of amount in the electronic cash ledger between the Centre and States as a consequence of the new facility given to the tax payer under section 49. xii. to amend section 54 of the Delhi Goods and Services Tax Act so as to empower the Central Government to disburse refund amount to the taxpayers in respect of refund of State taxes. xiii. to amend clause (a) of section 95 of the Delhi Goods and Services Tax Act so as to include "the National Appellate Authority for Advance Ruling" in the definition of "advance ruling". It also seeks to insert clause (f) in section 95 of the Delhi Goods and Services Tax Act to define "National Appellate Authority". xiv. to insert new section 101A seeks to provide for constitution of the National Appellate Authority for Advance Ruling. xv. to amend section 102 of the Delhi Goods and Services Tax Act so as to bring the National Appellate Authority within the ambit of that section to empower it to rectify its advance ruling. xvi. to amend section 103 of the Delhi Goods and Services Tax Act so as to provide that the advance ruling pronounced by the National Appellate Authority shall be binding on the applicants xvii. to amend section 104 of the Delhi Goods and Services Tax Act to provide that advance ruling pronounced by the National Appellate Authority shall be void where the ruling has been obtained by fraud or suppression of material facts or misrepresentation of facts. xviii. to amend section 105 of the Delhi Goods and Services Tax Act to provide that the National Appellate Authority shall have all the powers of a civil court under the Code of Civil Procedure, 1908 xix. to amend section 106 of the Delhi Goods and Services Tax Act to provide that the National Appellate Authority shall have power to regulate its own procedure. xx. to amend section 171 of the Delhi Goods and Services Tax Act to insert new sub-section (2A) therein so as to empower the Authority specified under sub-section (2) thereof to impose penalty equivalent to ten per cent. of the profiteered amount. xxi. to amend the notification number 2/2017 –State Tax (Rate) dated 30th June , 2017, issued under sub-section (1) of section 11 of the Delhi Goods and Services Tax Act, 2017,so as to give retrospective exemption to "Uranium Ore Concentrate" from the levy of central tax from 1st July, 2017 to 14th November, 2017.18 DELHI GAZETTE : EXTRAORDINARY PART IV] 4. The Bill seeks to achieve the above objectives. FINANCIAL MEMORANDUM The proposed Delhi Goods and Services Tax (Amendment) Bill, 2019 does not involve any recurring or non- recurring expenditure from the Consolidated Fund of Delhi. NOTES ON CLAUSES (For DGST(Amendment) Bill, 2019) 1. Clause 1 of the Bill provides for Short title and Commencement 2. Clause 2 of the Bill seeks to amend clause (4) of section 2 of the principal Act to insert the words "the National Appellate Authority for Advance Ruling" in the definition of "adjudicating authority" so as to exclude that authority from the definition of adjudicating authority. 3. Clause 3 of the Bill seeks to amend section 10 of the principal Act so as to provide alternative composition scheme for supplier of services or mixed suppliers(not eligible for the earlier composition scheme) having an annual turnover in preceding financial year upto rupees fifty lakhs. 4. Clause 4 of the Bill seeks to amend section 22 of the principal Act so as to provide for higher threshold exemption limit from rupees twenty lakhs to such amount not exceeding rupees forty lakhs in case of supplier who is engaged exclusively in the supply of goods. 5. Clause 5 of the Bill seeks to amend section 25 of the principal Act so as to provide for mandatory Aadhaar submission or authentication for persons who intend to take or have taken registration under the said Act in such manner as may be notified by the Government on the recommendations of the Council. 6. Clause 6 of the Bill seeks to insert a new section 31A in principal Act , to provide that supplier shall mandatorily offer facility for digital payments to his recipient. 7. Clause 7 of the Bill seeks to amend section 39 of the principal Act so as to provide for furnishing of annual returns and for quarterly payment of tax by taxpayer who opts for composition levy and to provide for certain other category of tax payers, an option for quarterly and monthly payments under the proposed new return filing system. 8. Clause 8 of the Bill seeks to amend section 44 of the principal Act so as to empower the Commissioner to extend the due date for furnishing Annual return and reconciliation statement. 9. Clause 9 of the Bill seeks to amend section 49 of the principal Act so as to provide facility to the taxpayer to transfer an amount from one head to another in the electronic cash ledger. 10. Clause 10 of the Bill seeks to amend section 50 of the principal Act so as to provide for charging interest only on the net cash tax liability, except in those cases where taxis paid subsequent to initiation of any proceedings under section 73 or 74 of the Act. 11. Clause 11 of the Bill seeks to amend section 52 of the principal Act so as to empower the Commissioner to extend the due date for furnishing of monthly and annual statement by the person collecting tax at source. 12. Clause 12 of the Bill seeks to insert a new section 53A in principal Act so as to provide for transfer of amount in the electronic cash ledger between the Centre and States as a consequence of the new facility given to the tax payer under section 49. 13. Clause 13 of the Bill seeks to amend section 54 of the principal Act so as to empower the Central Government to disburse refund amount to the taxpayers in respect of refund of State taxes. 14. Clause 14 of the Bill seeks to amend clause (a) of section 95 of the principal Act so as to include "the National Appellate Authority for Advance Ruling" in the definition of "advance ruling". It also seeks to insert clause (f) in section 95 of the principal Act to define "National Appellate Authority". 15. Clause 15 of the Bill seeks to insert new sections 101A in the principal Act. The proposed new section 101A seeks to provide for constitution of the National Appellate Authority for Advance Ruling. 16. Clause 16 of the Bill seeks to amend section 102 of the principal Act so as to bring the National Appellate Authority within the ambit of that section to empower it to rectify its advance ruling. 17. Clause 17 of the Bill seeks to amend section 103 of the principal Act so as to provide that the advance ruling pronounced by the National Appellate Authority shall be binding on the applicants, being distinct persons and all registered persons having the same Permanent Account Number and on the concerned officers or the jurisdictional officers in respect of the said applicants and the registered persons having the same Permanent Account Number. It also provides that the ruling shall be binding unless there is a change in law or facts.[PART IV DELHI GAZETTE : EXTRAORDINARY 19 18. Clause 18 of the Bill seeks to amend section 104 of the principal Act to provide that advance ruling pronounced by the National Appellate Authority shall be void where the ruling has been obtained by fraud or suppression of material facts or misrepresentation of facts. 19. Clause 19 of the Bill seeks to amend section 105 of the principal Act to provide that the National Appellate Authority shall have all the powers of a civil court under the Code of Civil Procedure, 1908 for the purpose of exercising its powers under the Act. 20. Clause 20 of the Bill seeks to amend section 106 of the principal Act to provide that the National Appellate Authority shall have power to regulate its own procedure. 21. Clause 21 of the Bill seeks to amend section 171 of the principal Act to insert new sub-section (3A) therein so as to empower the Authority specified under sub-section (2)thereof to impose penalty equivalent to ten per cent. of the profiteered amount. 22. Clause 22 of the Bill seeks to amend the notification number 02/2017-State Tax (Rate), dated 30th June, 2017, issued under sub-section(1) of section 11 of the principal Act, 2017, so as to give retrospective exemption to "Uranium Ore Concentrate" from the levy of central tax from 1st July, 2017 to14th November, 2017. C. VELMURUGAN, Secy. 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.