7619 DG/2018

(1)

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- 241]

fnYyh] 'kqØokj] fnlEcj 28] 2018@ikS"k 7] 1940

¹jk-jk-jk-{ks-fn- la- 688

No. 241]

DELHI, FRIDAY, DECEMBER 28 , 2018/PAUSHA 7, 1940

[N.C.T.D. No. 688

Hkkx—IV

PART—IV

——————

jk"Vªh; jktèkkuh jkT; {ks=k] fnYyh ljdkj

GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI

—————————

fnYyh fo/kku lHkk

vf/klwpuk

fnYyh] 20 fnlEcj] 2018

2018 dk fo/ks;d la[;kad 05

fnYyh eky vkSj lsok dj (la’kks/ku) fo/ks;d] 2018

fnYyh eky vkSj lsok dj vf/kfu;e] 2017 esa la’kks/ku djus ds fy, fo/ks;d

la- 21¼41½@eky ,oa lsok dj (la’kks-)@2018@fo-l-l-&VI@fo-@4077.—Hkkjr x.kjkT; ds

mugRrjosa o”kZ esa jk”Vzh; jkt/kkuh {ks= fnYyh dh fo/kkulHkk }kjk fuEufyf[kr :Ik esa ;g vf/kfu;fer

gks%&

1. laf{kIr uke vkSj izkjEHkA

(1)

bl vf/kfu;e dk laf{kIr uke fnYyh eky vkSj lsok dj (la’kks/ku) vf/kfu;e] 2018 gSA

(2)

vU;Fkk micaf/kr ds flok; bl vf/kfu;e ds mica/k ml rkjh[k dks izo`r gksaxs] tks jkT;

ljdkj jkti= esa] vf/klwpuk }kjk fu;r djs %

ijUrq bl vf/kfu;e ds fofHkUu mica/kksa ds fy, fofHkUu rkjh[kas fu;r dh tk ldsaxh vkSj

,sls mica/k esa bl vf/kfu;e ds izkajHk ds izfr fdlh funsZ’k dk vFkkZUo;u ml mica/k ds

izo`r gksus ds izfrfunsZ’k ds :Ik esa fd;k tk,xk A

2- /kkjk 2 dk la’kks/kuA & fnYyh eky vkSj lsok dj vf/kfu;e] 2017 (2017 dk 3) (ftls blesa blds

Ik’pkr~ ewy vf/kfu;e dgk x;k gS) dh /kkjk 2 esa]&&

2

DELHI GAZETTE : EXTRAORDINARY

PART IV]

(1) /kkjk (4) esa “vihy izkf/kdkjh vkSj vihy vf/kdj.k” ‘kCnksa ds LFkku ij] “/kkjk 171 dh

mi/kkjk (2) esa fufnZ”V vihy izkf/kdkjh] vihy vf/kdj.k vkSj izkf/kdkjh” ‘kCn] vad vkSj dks”Bd j[ks

tk;saxs;

(2) /kkjk 16 esa “dsUnzh; mRikn&’kqYd vkSj lhek’kqYd cksMZ” ‘kCnksa ds LFkku ij] “dsUnzh; vizR;{k

dj vkSj lhek’kqYd cksMZ” ‘kCn j[ks tk;saxs ;

(3) /kkjk (17) esa] mi[kaM (t) ds LFkku ij fuEufyf[kr mi[kaM j[kk tk,xk] vFkkZr%&

“(t) fdlh ?kqM+nkSM+ Dyc }kjk ;ksxd ;k vuqKfIr ds ek/;e ls cqd esdj dks miyC/k djkbZ xbZ

lsok,a ;k fdlh vuqKfIr/kkjh cqd esdj dh ,sls Dyc dks lsok,a; vkSj”;

(4) /kkjk 18 dk yksi fd;k tk,xk ;

(5) /kkjk 35 esa,[kaM (x) ” ‘kCn] dks”Bd vkSj v{kj ds LFkku ij “[kaM ([k)” ‘kCn] dks”Bd vkSj

v{kj j[kk tk,xk;

(6) /kkjk (69) esa] mi[kaM (p) esa “vuqPNsn 371” ‘kCn vkSj vad ds Ik’pkr~ vkSj “vuqPNsn 371´”

‘kCn] vad vkSj v{kj j[ks tk;saxs;

(7) /kkjk (102) esa] fuEufyf[kr Li”Vhdj.k var%LFkkfir fd;k tk,xk] vFkkZr%&

‘Li”Vhdj.k & ’kadkvksa ds fuokj.k ds fy, ;g Li”V fd;k tkrk gS fd “lsok” in esa

izfrHkwfr;ksa esa laO;ogkjksa dks lqdj cukuk ;k izca/k djuk lfEefyr gS;’I

3- /kkjk 7 dk la’kks/kuA & ewy vf/kfu;e dk /kkjk 7 esa] 1 tqykbZ] 2017 ls]&&

(1) mi/kkjk (1) esa]&&

‘(i) /kkjk ([k) esa] “pkgs og dkjksckj ds vuqdze esa ;k mls vxzlj djus ds fy, gksa ;k

ugha”a ‘kCnksa ds Ik’pkr~] “vkSj” ‘kCn var%LFkkfir fd;k tk,xk vkSj lnSo var%LFkkfir fd;k x;k le>k

tk,xk;

(ii) /kkjk (x) esa] “fdz;kdyki” ‘kCn ds Ik’pkr~] “vkSj” ‘kCn dk yksi fd;k tk,xk vkSj

lnSo yksi fd;k x;k le>k tk,xk;

(iii) /kkjk (?k) dk yksi fd;k tk,xk vkSj lnSo yksi fd;k le>k tk,xk; ´

(2) mi/kkjk (1) ds Ik’pkr~,fuEufyf[kr mi/kkjk var%LFkkfir dh tk,xh vkSj lnSo var%LFkkfir dh

xbZ le>h tk,xh] vFkkZr%&

“(1d) tgka dfri; dk;Zdyki ;k laO;ogkj mi/kkjk (1) ds mica/kksa ds vuqlkj dksbZ iwfrZ gSa]

mUgas vuqlwph 2 esa ;FkkfufnZ”V eky dh iwfrZ ;k lsok dh iwfrZ ekuk tk,xkA”;

(x) mi/kkjk (3) esa] “mi/kkjk (1) vkSj mi/kkjk (2)” ‘kCnksa] dks”Bdksa vkSj vadks ds LFkku ij]

“mi/kkjk (1), mi/kkjk (1d) vkSj mi/kkjk (2) ” ‘kCn] dks”Bd] vad vkSj v{kj j[ks tk;saxs A

4- /kkjk 9 dk la’kks/kuA & ewy vf/kfu;e dh /kkjk 9 dh mi/kkjk (4) ds LFkku ij fuEufyf[kr mi/kkjk

j[kh tk,xh] vFkkZr%&

“(4) ljdkj ifj”kn dh flQkfj’kksa ij] vf/klwpuk }kjk jftLVzhd`r O;fDr;ksa ds ,d oxZ dks

fofufnZ”V dj ldsxh] tks fdlh vjftLVzhd`r iwfrZdkj ls izkIr eky ;k lsokvksa ;k nksuksa ds fofufnZ”V

izoxksZ dh iwfrZ ds laca/k esa ,sls eky ;k lsok ;k nksuksa ds izkfIrdrkZ ds :Ik esa izfrykse izHkkj ds vk/kkj

ij dj dk lank; djsaxs rFkk bl vf/kfu;e ds lHkh mica/k ,sls izkfIrdrkZ dks ykxw gksaxs ekuks og eky

;k lsok ;k nksuksa dh ,slh iwfrZ ds laca/k esa dj dk lank; djus ds fy, nk;h O;fDr gSA”A

5- /kkjk 10 dk la’kks/kuA & ewy vf/kfu;e dh /kkjk 10 esa]&&

(1) mi/kkjk (1) esa]&&

‘(d)“mlds }kjk lans; dj ds cnys ,slh nj ij” ‘kCnksa ds LFkku ij] “/kkjk 9 dh mi/kkjk (1)

ds v/khu mlds }kjk lans; dj ds cnys ,slh nj ij” ‘kCn] vad vkSj dks”Bd j[ks tk;saxs ;

[PART IV

DELHI GAZETTE : EXTRAORDINARY

3

([k) ijarqd esa] ifj”kn dh flQkfj’k ij “,d djksM+ :Ik;s” ‘kCnksa ds LFkku ij, ifj”kn dh

flQkfj’k ij “,d djksM+ ipkl yk[k :Ik;s” ‘kCn j[ks tk;saxs;

(x) ijarqd ds Ik’pkr~ fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk] vFkkZr %&

“ijUrq ;g vkSj fd dksbZ O;fDr] tks [kaM (d) ;k [kaM ([k) ;k [kaM (x) ds v/khu dj

dk lank; djus dk fodYi ysrk gS] fdlh jkT; ;k la?k jkT;{ks= esa iwoZorhZ foRr o”kZ esa dkjksckj ds nl

izfr’kr ls vuf/kd ewY; dh lsok (vuqlwph 2 ds iSjk 6 ds [kaM ([k) esa fufnZ”V ls fHkUu) ;k ikap yk[k

:Ik;s] tks Hkh vf/kd gks] dh iwfrZ dj ldsxkA” ;

(2) mi/kkjk (2) ds [kaM (d) ds LFkku ij fuEufyf[kr [kaM j[kk tk,xk] vFkkZr%&

“(d) mi/kkjk (1) esa ;Fkk micaf/kr ds flok;] og lsok dh iwfrZ esa ugha yxk gqvk gS;”I

6- /kkjk 12 dk la’kks/kuA &ewy vf/kfu;e dh /kkjk 12 dh mi/kkjk (2) ds [kaM (d) esa] “mi/kkjk (1)”

‘kCn] dks”Bd vkSj vad dk yksi fd;k tk,xkA

7- /kkjk 13 dk la’kks/ku & ewy vf/kfu;e dh /kkjk 13 dh mi/kkjk (2) esa, nksuksa LFkkuksa ij vkus okys

“mi/kkjk (2) ds” ‘kCn] dks”Bd vkSj vad dk yksi fd;k tk,xk A

8- /kkjk 16 dk la’kks/ku & ewy vf/kfu;e dh /kkjk 16 dh mi/kkjk (2) eas,--

(1)[kaM ([k) esa, Li”Vhdj.k ds LFkku ij fuEufyf[kr LIk”Vhdj.k j[kk tk,xk] vFkkZr%&

“Li”Vhdj.k& bl [kaM ds iz;kstuksa ds fy, ;g le>k tk,xk fd jftLVzhd`r O;fDr us,

;FkkfLFkfr, eky ;k lsok dks izkIr fd;k gS&

(i) tgak eky dk ifjnku fdlh iwfrZdkj }kjk fdlh izkfIrdrkZ ;k fdlh vU; O;fDr dks ,sls

jftLVzhd`r O;fDr ds funsZ’k ij fd;k x;k gS] pkgs og vfHkdrkZ ds :Ik esa ;k vU;Fkk eky ds lapyu

ls iwoZ ;k nkSjku] eky ds ekfydkuk nLrkostksa ds varj.k ds ek/;e ls ;k vU;Fkk dk;Z dj jgk gks;

(ii) tgak lsok dk mica/k iwfrZdkj }kjk fdlh O;fDr dks ,sls O;fDr ds funsZ’k ij vkSj mlds

en~ns fd;k tkrk gSA” ;

(2) [kaM (x) esa] “/kkjk 41” ‘kCn vkSj vad ds LFkku ij] “/kkjk 41 ;k /kkjk 43d” ‘kCn] vad vkSj

v{kj j[ks tk;saxsA

9- /kkjk 17 dk la’kks/ku & ewy vf/kfu;e dh /kkjk 17 esa]&&

(1) mi/kkjk (3) esa fuEufyf[kr Li”Vhdj.k var%LFkkfir fd;k tk,xk] vFkkZr%&

‘Li”Vhdj.k bl mi/kkjk ds iz;kstuksa ds fy, “NwV izkIr iwfrZ dk ewY;” in esa vuqlwph 3 ds iSjk

5 esa fofufnZ”V ds flok; ml vuqlwph esa fofufnZ”V dk;Zdykiksa ;k laO;ogkjksa dk ewY; lfEefyr ugha

gksxkA’;

(2) mi/kkjk 5 ds [kaM (d) vkSj [kaM ([k) ds LFkku ij] fuEufyf[kr [kaM j[ks tk;saxs, vFkkZr%&

“(d) rsjg ls vuf/kd (pkyd lfgr) cSBus dh {kerk j[kus okys O;fDr;ksa ds ifjogu ds fy,

eksVj;ku, flok; rc tc mudk mi;ksx fuEufyf[kr djk/ks; iwfrZ djus ds fy, fd;k tkrk gS, vFkkZr%&

(v) ,sls eksVj;ku dh vkSj iwfrZ ; ;k

(vk) ;kf=;ksa dk ifjogu ; ;k

(b) ,sls eksVj;ku dks pykus ds fy, izf’k{k.k iznku djuk ;

(dd) ty;ku vkSj ok;q;ku] flok; rc tc mudk mi;ksx-

(i) fuEufyf[kr djk/ks; iwfrZ djus ds fy, fd;k tkrk gS, vFkkZr%&

(v) ,sls ty;ku vkSj ok;q;ku dh vkSj iwfrZ; ;k

(vk) ;kf=;ksa dk ifjogu; ;k

(b) ,sls ty;ku pykus ds fy, izf’k{k.k iznku djuk; ;k

(bZ) ,sls ok;q;ku pykus ds fy, izf’k{k.k iznku djuk;

(ii) eky ds ifjogu ds fy, ;

(d[k) lk/kkj.k chek, eksVj;kuksa dh lfoZflaXk] ejEer vkSj vuqj{k.k dh lsok,a] tgka mudk laca/k

[kaM (d) ;k [kaM (dd) esa fufnZ”V eksVj;ku] ty;ku ;k ok;q;ku ls gS:

4

DELHI GAZETTE : EXTRAORDINARY

PART IV]

ijUrq ,slh lsok ds fy, buiqV dj izR;; miyC/k gksxk--

(i) tgka [kaM (d) ;k [kaM (dd) esa fufnZ”V eksVj;ku] ty;ku ;k ok;q;ku dk mi;ksx

mlesa fofufnZ”V iz;kstuksa ds fy, fd;k tkrk gS;

(ii) tgka fdlh djk/ks; O;fDr }kjk izkIr fd;k tkrk gS, tks-

(I) ,sls eksVj;ku] ty;ku ;k ok;q;ku ds fofuekZ.k esa yxk gqvk gS ; ;k

(II)mlds }kjk chekd`r ,sls eksVj;ku] ty;ku ;k ok;q;ku ds laca/k esa lk/kkj.k

chek lsokvksa dh iwfrZ esa yxk gqvk gS ;

([k) eky ;k lsok ;k nksuks dh fuEufyf[kr iwfrZ&

(i) [kkn~; vkSj lqis;, vkmVMksj dSVfjax] lkSUn;Z mipkj] LokLF; lsok,a] dkLeSfVd vkSj

IykfLVd ‘kY;fdz;k] [kaM (d) ;k [kaM (dd) esa fufnZ”V eksVj;ku] ty;ku ;k ok;q;ku flok; rc tc

mudk mi;ksx muesa fofufnZ”V iz;kstuksa ds fy, fd;k tkrk gS] thou chek vkSj LokLF; chek%

ijUrq ,sls eky ;k lsok ;k nksuksa ds laca/k esa buiqV dj izR;; miyC/k gksxk tc ,sls eky ;k

lsok ;k nksuksa dh vkod iwfrZ dk mi;ksx fdlh jftLVzhd`r O;fDr }kjk mlh izoxZ ds eky ;k lsok ;k

nksuksa dh tkod djk/ks; iwfrZ ds fy, ;k djk/ks; lfeJ ;k fefJr iwfrZ ds ,d rRo ds :Ik esa fd;k

tkrk gS;

(ii) fdlh Dyc] LokLF; vkSj fQVuSl dsUnz dh lnL;rk; vkSj

(iii) NqV~Vh ;k x`g ;k=k fj;k;r] tSls NqfV~V;ksa ij deZpkfj;ksa dks foLrkfjr ;k=k Qk;ns %

IkjUrq ,sls eky ;k lsok ;k nksuksa ds laca/k esa buiqV dj izR;; miyC/k gksxk] tgka fdlh fu;ksDrk ds

fy, vius deZpkfj;ksa dks rRle; izo`r fdlh fof/k ds v/khu mica/k djuk ck/;dj gksA”A

10- /kkjk 20 dk la’kks/ku A & ewy vf/kfu;e dh /kkjk 20 esa] Li”Vhdj.k esa] [kaM (x) esa,“izfof”V 84 ds

v/khu” ‘kCnksa vkSj vad ds LFkku ij] “izfof”V 84 vkSj izfof”V 92d ds v/khu” ‘kCn] vad vkSj v{kj j[ks

tk;saxsA

11- /kkjk 22 dk la’kks/ku A & ewy vf/kfu;e dh /kkjk 22 esa]&&

(1) mi[kaM (1)ijarqd dk yksi fd;k tk,xk A

(2) mi[kaM (iii) dk Li”Vhdj.k dk yksi fd;k tk,xk A

12- /kkjk 24 dk la’kks/ku A & ewy vf/kfu;e dh /kkjk 24 ds [kaM (x) esa “okf.kT; izpkyd” ‘kCnksa ds

Ik’pkr~ “ftlls /kkjk 52 ds v/khu dj dk laxzg.k djus dh vis{kk gS” ‘kCn vkSj vad var%LFkkfir fd,

tk,saxs A

13- /kkjk 25 dk la’kks/ku A & ewy vf/kfu;e dh /kkjk 25 esa]&&

(1) mi/kkjk 1 esa] igys ijarqd ds Ik’pkr~ vkSj Li”Vhdj.k ls igys fuEufyf[kr ijarqd

var%LFkkfir fd;k tk,xk] vFkkZr%&

“ijUrq ;g vkSj fd fdlh ,sls O;fDr dks] ftlds ikl fdlh fo’ks”k vkfFkZd tksu esa fo’ks”k

vkfFkZd tksu vf/kfu;e] 2005 (2005 dk dsUnzh; fo/ks;d&28) esa ;FkkifjHkkf”kr dksbZ ;wfuV gS ;k tks

fo’ks”k vkfFkZd tksu fodkldrkZ gS] ,sls fdlh i`Fkd jftLVzhdj.k ds fy, vkosnu djuk gksxk] tks fd

mlh jkT; ;k la?k jkT;{ks= esa fo’ks”k vkfFkZd tksu ds ckgj vofLFkr mlds dkjksckj ds LFkku ls lqfHkUu

gS I” ;

(2) mi/kkjk (2) esa] iajrqd ds LFkku ij fuEufyf[kr ijarqd j[kk tk,xk, vFkkZr %&

“ijUrq ,sls fdlh O;fDr dks] ftlds ikl fdlh jkT; ;k la?k jkT;{ks= esa dkjksckj ds cgq LFkku

gaS] ogka fofgr dh tkus okyh ‘krksZ ds v/khu jgrs gq,] dkjksckj ds ,sls izR;sd LFkku ds fy, i`Fkd

jftfLVzhdj.k eatwj fd;k tk ldsxkA”I

14- /kkjk 29 dk la’kks/ku A& ewy vf/kfu;e dh /kkjk 29 esa]&&

(1) ik’oZ ‘kh”kZ esa] “jn~ndj.k” ‘kCn ds Ik’pkr~ “;k fuyacu” ‘kCn var%LFkkfir fd, tk,saxs;

(2) mi/kkjk (1) esa] [kaM(x) ds Ik’pkr~] fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk] vFkkZr%&

[PART IV

DELHI GAZETTE : EXTRAORDINARY

5

“ijUrq jftLVzhd`r O;fDr }kjk jftLVzhdj.k ds jn~ndj.k ds laca/k esa Qkby dh xbZ dk;Zokfg;ksa

ds yafcr jgus ds nkSjku] jftLVzhdj.k dks ,slh vof/k ds fy, vkSj ,slh jhfr esa] tks fofgr dh tk,]

fuyafcr fd;k tk ldsxkA” ;

(3) mi/kkjk (2) esa] ijarqd ds Ik’pkr~] fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk] vFkkZr%&

“Ikjarq ;g vkSj fd jftLVzhdj.k ds jn~ndj.k ls lacaf/kr dk;Zokfg;ksa ds yafcr jgus ds nkSjku]

leqfpr vf/kdkjh }kjk jftLVzhdj.k dks ,slh vof/k ds fy, vkSj ,slh jhfr esa] tks fofgr dh tk,]

fuyafcr fd;k tk ldsxkA”I

15- /kkjk 34 dk la’kks/ku A & ewy vf/kfu;e dh /kkjk 34 esa]&&

(1) mi/kkjk (1) esa]&&

(d)“dksbZ dj chtd tkjh fd;k x;k gS” ‘kCnksa ds LFkku ij “,d ;k vf/kd dj chtd

tkjh fd, x, gSa” ‘kCn j[ks tk,saxs;

([k)“tek i= tkjh” ‘kCnksa ds LFkku ij “fdlh foRrh; o”kZ esa dh xbZ iwfrZ;ksa ds fy, ,d

;k vf/kd tek i= tkjh” ‘kCn j[ks tk,saxs ;

(2) mi/kkjk (3) esa]&&

(d)“dksbZ dj chtd tkjh fd;k x;k gS” ‘kCnksa ds LFkku ij “,d ;k vf/kd dj chtd

tkjh fd, x, gSa” ‘kCn j[ks tk,saxs;

([k)“ukes uksV” ‘kCnksa ds LFkku ij “fdlh foRrh; o”kZ esa dh xbZ iwfrZ;ksa ds fy, ,d ;k

vf/kd ukes uksV tkjh” ‘kCn j[ks tk,saxsA

16- /kkjk 35 dk la’kks/ku A & ewy vf/kfu;e dh /kkjk 35 dh mi/kkjk (5) esa fuEufyf[kr ijarqd

var%LFkkfir fd;k tk,xk] vFkkZr%&

“Ikjarq bl mi/kkjk esa varfoZ”V dksbZ ckr] dsUnzh; ljdkj ;k fdlh jkT; ljdkj ds fdlh foHkkx

;k fdlh ,sls LFkkuh; izkf/kdkjh dks ykxw ugha gksxh] ftldh ys[kkcfg;ka] Hkkjr ds

fu;a=d&egkys[kkijh{kd ;k rRle; izo`r fdlh fof/k ds v/khu fdlh LFkkuh; izkf/kdkjh ds ys[kkvksa dh

laijh{kk ds fy, fu;qDr fdlh ys[kkijh{kd }kjk laijh{kk fd, tkus ds v/khu gSA”A

17- /kkjk 39 dk la’kks/ku A & ewy vf/kfu;e dh /kkjk 39 esa]&&

(1) mi/kkjk (1) esa]&&

(d)“,sls iz:Ik vkSj jhfr esa] tks fofgr dh tk,” ‘kCnksa ds LFkku ij “,sls iz:Ik vkSj

jhfr esa rFkk ,sls le; ds Hkhrj] tks fofgr fd;k tk,” ‘kCn j[ks tk,saxs;

([k)“,sls dySaMj ekl ;k mlds fdlh Hkkx ds mRrjorhZ ekl ds chloas fnu dks ;k

mlls iwoZ” ‘kCnksa dk yksi fd;k tk,xk;

(x) fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk] vFkkZr%&

“ijUrq ljdkj ifj”kn~ dh flQkfj’kksa ij jftLVz~hd`r O;fDr;ksa ds dfri; ,sls oxksZ dks vf/klwfpr

dj ldsxh] tks ,slh ‘krksZ vkSj lqj{kksik;ksa ds] tks mlesa fofufnZ”V fd, tk,a] v/khu jgrs gq,] izR;sd

frekgh ;k mlds Hkkx ds fy, fooj.kh izLrqr djsaxsI”;

(2) mi/kkjk (7) esa] fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk] vFkkZr%&

“Ikjarq ljdkj ifj”kn~ dh flQkfj’kksa ij] jftLVzhd`r O;fDr;ksa ds dfri; ,sls oxksZ dks vf/klwfpr

dj ldsxh] tks ,slh ‘krksZ vkSj lqj{kksik;ksa ds] tks mlesa fofufnZ”V fd, tk,a] v/khu jgrs gq,] ,slh

fooj.kh ds vuqlkj] ,slh fooj.kh dks izLrqr djus ds fy, mlls visf{kr vafre rkjh[k dks ;k mlls iwoZ

ljdkj dks] ‘kks/; dj ;k mlds fdlh Hkkx dk lank; djsaxsA”;

(3) mi/kkjk (9) esa]&&

(d)“ml ekl ;k frekgh ftlds nkSjku ,slk yksi ;k v’kq+) fof’kf”V;ka vkbZ gSa” ‘kCnksa ds LFkku

ij] “,sls iz:Ik vkSj jhfr esa] tks fofgr dh tk, ” ‘kCn j[ks tk,saxs;

([k) ijarqd esa “foRrh; o”kZ dh lekfIr” ‘kCnksa ds LFkku ij] “,sls foRrh; o”kZ] ftlls ,sls C;kSjs

lacaf/kr gSa] lekfIr” ‘kCn j[ks tk,saxsA

6

DELHI GAZETTE : EXTRAORDINARY

PART IV]

18- ubZ /kkjk 43d dk var%LFkkiu A& ewy vf/kfu;e dh /kkjk 43 ds Ik’pkr~ fuEufyf[kr /kkjk

var%LFkkfir dh tk,xh] vFkkZr%&

“43d fooj.kh izLrqr djus vkSj buiqV dj izR;; dk Qk;nk ysus ds fy, izfdz;k A &

(1) /kkjk 16 dh mi/kkjk (2)] /kkjk 37 ;k /kkjk 38 esa fdlh ckr ds gksrs gq, Hkh] izR;sd

jftLVzhd`r O;fDr] /kkjk 39 dh mi/kkjk (1) ds v/khu izLrqr foojf.k;ksa esa] iwfrZdkjksa }kjk dh xbZ iwfrZ;ksa

ds C;kSjksa dk lR;kiu] fof/kekU;dj.k] mlesa mikarj.k djsxk ;k mUgsa gVk,xk A

(2) /kkjk 41] /kkjk 42 ;k /kkjk 43 esa fdlh ckr ds gksrs gq, Hkh] izkfIrdrkZ }kjk buiqV dj izR;;

dk Qk;nk ysus dh izfdz;k vkSj mldk lR;kiu ml izdkj fd;k tk,xk] tks fofgr fd;k tk, A

(3) izkfIrdrkZ }kjk buiqV dj izR;; dk Qk;nk ysus ds iz;kstuksa ds fy,] lkekU; iksVZy ij

iwfrZdkj }kjk tkod iwfrZ;ksa ds C;kSjs izLrqr djus dh izfdz;k og gksxh] tks fofgr dh tk, A

(4) mi/kkjk (3) ds v/khu tkod iwfrZ;ksa ds laca/k esa buiqV dj izR;; dk Qk;nk ysus dh izfdz;k

og gksxh] tks fofgr dh tk, vkSj ,slh izfdz;k esa buiqV dj izR;; dh ,slh vf/kdre jde lfEefyr gks

ldsxh] ftldk bl izdkj Qk;nk fy;k tk ldrk gS] tks mDr mi/kkjk ds v/khu iwfrZdkjksa }kjk izLrqr

C;kSjksa ds vk/kkj ij miyC/k buiqV dj izR;; ds chl izfr’kr ls vf/kd ugha gksxh A

(5) ,slh tkod iwfrZ;ksa esa] ftlds fy, iwfrZdkj }kjk mi/kkjk (3) ds v/khu C;kSjksa dks izLrqr

fd;k x;k gS] fofufnZ”V dj dh jde dks] vf/kfu;e ds mica/kksa ds v/khu mlds }kjk lans; dj ds :Ik

esa ekuk tk,xk A

(6) fdlh iwfrZ dk iwfrZdkj vkSj izkfIrdrkZ] la;qDrr% vkSj i`Fkdr% tkod iwfrZ;ksa ds laca/k esa fy,

x,] ;FkkfLFkfr buiqV dj izR;; dk lank; ;k dj dk lank; djus ds fy, nk;h gksaxs] ftuds C;kSjs

mi/kkjk (3) ;k mi/kkjk (4) ds v/khu izLrqr fd, x, gSa] fdUrq fooj.kh vHkh izLrqr ugha dh xbZ gS A

(7) mi/kkjk (6) ds iz;kstuksa ds fy,] olwyh ,slh jhfr esa dh tk,xh] tks fofgr dh tk, vkSj

,slh izfdz;k esa xyrh ls izkIr dh xbZ ,d gtkj :Ik;s ls vuf/kd dj ;k buiqV dj izR;; dh jde

dh olwyh u djus ds fy, mica/k gks ldsxk A

(8) ,slh tkod iwfrZ;ksa] ftuds C;kSjs mi/kkjk (3) ds v/khu fdlh ,sls jftLVzhd`r O;fDr }kjk

fuEufyf[kr vof/k esa izLrqr fd, tk ldrs gSa] ds laca/k esa izfdz;k] lqj{kksik; vkSj dj dh jde dh

volhek]&&

(d) jftLVz~hdj.k izkIr djus ds Ng ekl ds Hkhrj;

([k) ftlus dj ds lank; esa O;frdze fd;k gS vkSj tgka ,slk O;frdze] O;frdze dh jde

ds lank; dh vafre rkjh[k ls nks ekl ls vf/kd dh vof/k ds fy, tkjh jgrk gS]og gksxh] tks

fofgr dh tk, A

19- /kkjk 48 dk la’kks/ku A & ewy vf/kfu;e dh /kkjk 48 dh mi/kkjk (2) esa] “izLrqr djus ds fy,”

‘kCnksa ds Ik’pkr~ “vkSj ,sls vU; d`R; djus ds fy, ” ‘kCn var%LFkkfir fd, tk;asxsaA

20- /kkjk 49 dk la’kks/ku A & ewy vf/kfu;e dh /kkjk 49 esa]&&

(1) mi/kkjk (2) esa] “/kkjk 41” ‘kCn vkSj vadksa ds LFkku ij] “/kkjk 41 ;k /kkjk43d” ‘kCn] vad

vkSj v{kj j[ks tk,saxs;

(2) mi/kkjk (5) esa]&&

(d) [kaM(x) esa] fuEufyf[kr iajrqd var%LFkkfir fd;k tk,xk] vFkkZr%&

“Iakjrq jkT; dj ds en~ns buiqV dj izR;; dk mi;ksx ,dhd`r dj ds lank; ds fy, dsoy ogka

fd;k tk,xk] tgka dsUnzh; dj ds en~ns buiqV dj izR;; dk vfr’ks”k ,dhd`r dj ds lank; ds fy,

miyC/k ugha gS; ” ;

([k) [kaM (?k)dk yksi fd;k tk,xkA

(x) [kaM (p) esa ‘kCn ‘’;kla?k’kkflr dj’’ dk yksi fd;k tk,xk A

21- ubZ /kkjk 49d vkSj 49[k dk var%LFkkiuA & ewy vf/kfu;e dh /kkjk 49 ds Ik’pkr~ fuEufyf[kr

/kkjk,a var%LFkkfir dh tk,axh] vFkkZr%&

“49d dfri; ‘krksZ ds v/khu jgrs gq, buiqV dj izR;; dk mi;ksxA & /kkjk 49 esa fdlh ckr

ds gksrs gq, Hkh jkT; dj buiqV dj izR;; dk mi;ksx] ;FkkfLFkfr] ,dhd`r dj ;k jkT; dj ds lank;

[PART IV

DELHI GAZETTE : EXTRAORDINARY

7

ds en~ns] dsoy rc fd;k tk,xk] tc ,dhd`r dj ds en~ns miyC/k buiqV dj izR;; dk igys gh ,sls

lank; ds izfr iw.kZr;k mi;ksx dj fy;k x;k gS A

49[k buiqV dj izR;; ds mi;ksx dk vkns’k A & bl v/;k; esa fdlh ckr ds gksrs gq, Hkh /kkjk

49 dh mi/kkjk (5) ds [kaM (M+) vkSj [kaM (p) ds mica/kksa ds v/khu jgrs gq,] ljdkj ifj”kn~ dh

flQkfj’kksa ls] ;FkkfLFkfr] ,dhd`r dj] dsUnzh; dj] jkT; dj ;k la?k jkT;{ks= dj dk] ,sls dj ds

lank; ds en~ns mi;ksx fd, tkus ds vkns’k vkSj jhfr dks fofgr dj ldsxhA”A

22- /kkjk 52 dk la’kks/ku A& ewy vf/kfu;e dh /kkjk 52 dh mi/kkjk (9) esa] “/kkjk 37” ‘kCn vkSj vadksa

ds LFkku ij] “/kkjk 37 ;k /kkjk 39” ‘kCn] vad vkSj v{kj j[ks tk,saxs A

23- /kkjk 54 dk la’kks/kuA & ewy vf/kfu;e dh /kkjk 54 esa]&&

(1) mi/kkjk (8) ds [kaM (d) esa “‘kwU; jsVsM iwfrZ;ksa” ‘kCnksa] nksuksa LFkkuksa ij tgka os vkrs gSa] ds

LFkku ij] dze’k% “fu;kZr” vkSj “fu;kZrksa” ‘kCn j[ks tk,saxs A

(2) Li”Vhdj.k ds [kaM (2) esa]&&

(d) mi[kaM (x) dh en (i) esa] “fons’kh eqnzk esa” ‘kCnksa ds Ik’pkr~ “;k Hkkjrh; :Ik;s esa

tgka dgha Hkkjrh; fjtoZ cSad }kjk vuqefr nh tk, ,”] ‘kCn var%LFkkfir fd, tk,saxs;

([k) mi[kaM (M+) ds LFkku ij] fuEufyf[kr mi[kaM j[kk tk,xk] vFkkZr%&

“(M+) mi/kkjk (3) ds igys ijarqd ds [kaM (ii) ds v/khu mi;ksx u fd, x, buiqV dj

izR;; ds izfrnk; dh n’kk esa] ml vof/k ds fy,] ftlesa ,sls izfrnk; ds fy, nkok mRiUu gksrk gS]

/kkjk 39 ds v/khu fooj.kh izLrqr djus dh vafre rkjh[k;”A

24- /kkjk 79 dk la’kks/ku A & ewy vf/kfu;e dh /kkjk 79 esa mi/kkjk (4) ds Ik’pkr~ fuEufyf[kr

Li”Vhdj.k var%LFkkfir fd;k tk,xk] vFkkZr%&

“Li”Vhdj.k&& bl /kkjk ds iz;kstuksa ds fy, O;fDr ‘kCn esa] ;FkkfLFkfr] /kkjk 25 dh mi/kkjk

(4) ;k mi/kkjk (5) esa ;FkkfufnZ”V “fof’k”V O;fDr” lfEefyr gksaxs”A

25- /kkjk 107 dk la’kks/ku A & ewy vf/kfu;e dh /kkjk 107 dh mi/kkjk (6) ds [kaM ([k) esa “cjkcj

jkf’k dk” ‘kCnksa ds Ik’pkr~] “vf/kdre iPphl djksM+ :Ik;s ds v/khu jgrs gq,]” ‘kCn var%LFkkfir fd,

tk,saxs A

26- /kkjk 112 dk la’kks/ku A & ewy vf/kfu;e dh /kkjk 112 dh mi/kkjk (8) ds [kaM ([k) esa “cjkcj

jkf’k” ‘kCnksa ds Ik’pkr~] “vf/kdre ipkl djksM+ :Ik;s ds v/khu jgrs gq,] ” ‘kCn var%LFkkfir fd,

tk,saxsA

27- /kkjk 129 dk la’kks/ku A & ewy vf/kfu;e dh /kkjk 129 dh mi/kkjk (6) esa “lkr fnu” ‘kCnksa ds

LFkku ij] “pkSng fnu” j[ks tk,saxsA

28- /kkjk 143 dk la’kks/ku A & ewy vf/kfu;e dh /kkjk 143 dh mi/kkjk (1) ds [kaM ([k) esa] ijarqd ds

Ik’pkr~ fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk] vFkkZr%&&

“ijUrq ;g vkSj fd Ik;kZIr gsrqd nf’kZr fd, tkus ij] ,d o”kZ vkSj rhu o”kZ dh vof/k dks] vk;qDr }kjk

dze’k% ,d o”kZ vkSj nks o”kZ ls vuf/kd dh vof/k ds fy, vkxs vkSj c<+k;k tk ldsxkA”A

29- vuqlwph 1 dk la’kks/ku A & ewy vf/kfu;e dh vuqlwph 1 ds iSjk 4 esa “djk/ks; O;fDr” ‘kCnksa ds

LFkku ij “O;fDr” ‘kCn j[kk tk,xk A

30- vuqlwph 2 dk la’kks/ku A & ewy vf/kfu;e dh vuqlwph 2 ds ‘kh”kZd esa] “fdz;kdyki” ‘kCn ds

Ik’pkr~ “;k laO;ogkj” ‘kCn var%LFkkfir fd, tk,saxs vkSj 1 tqykbZ 2017 ls var%LFkkfir fd, x, le>s

tk,saxs A

31- vuqlwph 3 dk la’kks/kuA& ewy vf/kfu;e dh vuqlwph 3 esa]&

(1) iSjk 6 ds Ik’pkr~] fuEufyf[kr iSjk var%LFkkfir fd, tk,saxs] vFkkZr%&&

“7- xSj&djk/ks; jkT;{ks= esa fdlh LFkku ls]xSj&djk/ks; jkT;{ks= esa fdlh vU; LFkku ij

eky dh] ,sls eky dks Hkkjr esa izos’k fd, fcuk iwfrZaA

8- (d) ?kjsyw miHkksx ds fy, vuqefr iznku fd, tkus ls iwoZ fdlh O;fDr dks HkkaMkxkj

esa j[ks x, eky dh iwfrZA

8

DELHI GAZETTE : EXTRAORDINARY

PART IV]

([k) ijsf”krh }kjk fdlh vU; O;fDr dks] eky dk Hkkjr ls ckgj vofLFkr ewy iru ls

izs”k.k fd, tkus ds Ik’pkr~ fdUrq ?kjsyw miHkksx ds fy, vuqefr fn, tkus ls iwoZ eky ds ekfydkuk gd

ds nLrkost esa i`”Bkdau }kjk eky dh iwfrZA”

(2) Li”Vhdj.k dks] Li”Vhdj.k 1 ds :Ik esa iqu%la[;kafdr fd;k tk,xk vkSj bl izdkj

iqu%la[;kfdr Li”Vhdj.k 1 ds Ik’pkr~ fuEufyf[kr Li”Vhdj.k var%LFkkfir fd;k tk,xk] vFkkZr%&

Li”Vhdj.k 2 & bl iSjk ds iz;kstuksa ds fy, “HkkaMkxkj esa j[ks x, eky” in dk ogh vFkZ gksxk] tks

lhek’kqYd vf/kfu;e] 1962 esa (1962 dk dsUnzh; fo/ks;d&52) esa mldk gS A”A

mís';ksa vkSj dkj.kksa dk fooj.k

fnYyh eky ,oa lsok dj vf/kfu;e] 2017 dks jk"Vªh; jkt/kkuh {ks+= fnYyh ljdkj }kjk eky ;k lsokvksa dh

varjjkT; vkiwfrZ ;k nksuksa ij dj yxkus vkSj dj laxzg.k ds izko/kku cukus ds n`f"Vdks.k ds lkFk vf/kfu;fer fd;k x;k FkkA

2-

vf/kfu;e ekStwnk djnkrkvksa ds u, eky vkSj lsokvksa dh dj O;oLFkk esa lqpk: ikjxeu ds fy, dqN izko/kku

iznku djrk gSA gkykafd ubZ dj O;oLFkk dks dqN dfBukbZ;ksa dk lkeuk djuk iM+k FkkA djnkrkvksa] fo'ks"k :i ls NksVs vkSj

e/;e m|fe;ksa dks gksus okyh izeq[k vlqfo/kkvksa esa ls ,d eky vkSj lsok dj dkuwuksa ds rgr fjVuZ Qkby djus rFkk dj ds

Hkqxrku djus dh izfØ;k FkhA bl laca/k esa] izLrkfor ubZ fjVuZ Qkbfyax iz.kkyh] U;wure dkxth dk;Z ds lkFk NksVs djnkrkvksa

ds fy, fjVuZ dh =Sekfld Qkbfyax rFkk dj Hkqxrku ij fopkj djrh gSA ubZ fjVuZ Qkbfyax iz.kkyh dks ykxw djus vkSj

mijksDr dfBukbZ;ksa dks nwj djus ds fy, fnYyh eky vkSj lsok dj vf/kfu;e] 2017 esa la'kks/ku djus dk izLrko gSA

3-

izLrkfor fnYyh eky ,oa lsokdj ¼la'kks/ku½ fo/ks;d] 2018 vU; ckrksa ds lkFk] fuEufyf[kr ds fy, mica/k djrk gS]

vFkkZr~ %&

¼i½

vkiwfrZ ds volj dks Li"V djus ds fy, vf/kfu;e dh /kkjk 7 esa la'kks/ku djuk(

¼ii½

jk"Vªh; jkt/kkuh {ks= fnYyh ljdkj dks 'kfDr iznku djus ds fy;s vf/kfu;e dh /kkjk 9 esa la'kks/ku djus

gsrq iathd`r O;fDr;ksa ds oxksZa dks viathd`r vkiwfrZdrkZvksa ls dqN fufnZ"V oLrqvksa dh vkiwfrZ dh izkfIr ds laca/k esa

fjolZ pktZ ij dj Hkqxrku ds fy, vf/klwfpr djuk(

¼iii½

vf/kfu;e dh /kkjk 10 esa la'kks/ku djuk rkfd iz'keu mn~xzg.k dh lhek dks ,d djksM+ #i;s ls ,d djksM+

ipkl yk[k #i; srd c<+k;k tk lds(

¼ iv½

buiqV dj ØsfMV ds nk;js dks fufnZ"V djus ds fy, vf/kfu;e dh /kkjk 17 esa la'kks/ku djuk(

¼ v½

vf/kfu;e dh /kkjk 22 esa la'kks/ku djuk rkfd ewy vf/kfu;e dh /kkjk 22 ds Li"Vhdj.k dh mi/kkjk ¼1½

vkSj [kaM ¼iii½ ds ijUrqd dks gVk;k tk lds] tksfd fnYyh jkT; ds fy, vko';d ugha gSA

¼ vi½

vf/kfu;e dh /kkjk 25 esa la'kks/ku djuk rkfd dj nkrk dks jkT; ds Hkhrj fLFkr O;olk; ds dbZ LFkkuksa ds

fy, ,dkf/kd iathdj.k izkIr djus dk fodYi fn;k tk lds vkSj fo'ks"k vkfFkZd {ks= bdkbZ ;k fMoysij ds fy,

vyx iathdj.k iznku fd;k tk lds(

¼ vii½

vf/kfu;e dh /kkjk 29 esa la'kks/ku djuk rkfd iathdj.k dks jí djus dh izfØ;k ds nkSjku iathdj.k ds

vLFkk;h fuyacu gsrq izko/kku dks lfEefyr fd;k tk lds(

¼ viii½

,d u;k [kaM 43&d lfEefyr djuk rkfd fjVuZ nkf[ky djus vkSj buiqV dj ØsfMV izkIr djus dh ubZ

iz.kkyh iznku dh tk lds(

¼ ix½

vihy ls lacaf/kr vf/kfu;e dh /kkjk 107 dh mi/kkjk ¼6½ esa la'kks/ku djuk rkfd ;g lqfuf'pr fd;k tk

lds fd vihy nkf[ky djus ds fy, ns; iwoZ tek jkf'k iPPkhl djksM+ #i;s gksuh pkfg,(

¼ x½

vf/kfu;e dh /kkjk 129 esa la'kks/ku djuk rkfd vfHkj{kk ;k vfHkxzg.k rFkk vfHkogu esa izog.k ls lacaf/kr

vof/k dks lkr fnuksa ls pkSng fnuksa rd c<+k;k tk ldsA

4-

fo/ks;d mi;qZDr mís';ksa dks izkIr djuk pkgrk gSA

िवीय ापन

िवीय ापन

िवीय ापन

िवीय ापन

तािवत द ली माल एवं सेवा कर (संशोधन) िवधेयक, 2018 म द ली के समेकत िनिध से आवत या गैर आवत य

शािमल नह" है।

सुनील द% त शमा&, उप सिचव

[PART IV

DELHI GAZETTE : EXTRAORDINARY

9

DELHI LEGISLATIVE ASSEMBLY

NOTIFICATION

Delhi, the 20th December, 2018

Bill No. 05 of 2018

THE DELHI GOODS AND SERVICES TAX

(AMENDMENT) BILL, 2018

A Bill to amend the Delhi Goods and Services Tax Act, 2017.

No. 21(41)/GST (A)/2018/CAS-VI/Leg./4077.— Be it enacted by Legislative Assembly of the National

Capital Territory of Delhi in the Sixty-ninth Year of the Republic of India as follows:-

1.

Short titleand commencement.- (1) This Act may be called the Delhi Goods and Services Tax

(Amendment) Act,2018.

(2) 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:

Provided that different dates may be appointed for different provisions of this Act and any reference in any

such provision to the commencement of this Act shall be construed as a reference to the coming into force of that

provision.

2.

Amendment of section 2.- In section2 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017)

(hereinafter referred to as the principal Act), ––

(1) in clause(4), for the words “the Appellate Authority and the Appellate Tribunal”, the words, brackets and

figures “the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171”

shall be substituted;

(2) in clause (16), for the words “Central Board of Excise and Customs”, the words “Central Board of Indirect

Taxes and Customs” shall besubstituted;

(3) in clause(17),for sub-clause(h), the following sub-clause shall be substituted, namely:-

.

“(h) activities of a race club including by way of totalisator or a license to book maker or activities of

a licensed book maker in such club; and”;

(4) clause (18) shall beomitted;

(5) inclause(35),fortheword,bracketsandletter“clause(c)”,theword,brackets and letter “clause (b)” shall be

substituted;

(6) in clause (69), in sub-clause(f),after the word and figures “article371”,the words, figures and letter “and

article 371J”shall be inserted;

(7) in clause (102), the following Explanation shall be inserted, namely:–– ‘Explanation.––For the removal of

doubts, it is hereby clarified that the expression “services” includes facilitating or arranging transactions in securities;’.

3.

Amendment of section 7.- In section 7 of the principal Act, with effect from the 1st day of

July,2017,––

(1) in sub-section (1),––

(a) in clause (b), after the words “or furtherance of business;”,theword “and” shall be inserted and shall always

be deemed to have been inserted;

(b) after the words “a consideration”, the word “and” shall be omitted and shall always be deemed to have

been omitted;

(c) clause (d) shall be omitted and shall always be deemed to have been omitted;

(2) after sub-section (1), the following sub-section shall be inserted and shall always be deemed to have been

inserted, namely:-

“(1A) where certain activities or transactions, constitute a supply in accordance with the provisions of sub-

section (1), they shall be treated either as supply of goods or supply of services as referred to in Schedule II.”;

10

DELHI GAZETTE : EXTRAORDINARY

PART IV]

(3) in sub-section (3), for the words, brackets and figures “sub-sections (1) and (2)”, the words, brackets,

figures and letter “sub-sections (1), (1A) and (2)” shall be substituted.

4. Amendment of section 9.- In section 9 of the principal Act, for sub-section (4), the following sub-section

shall be substituted, namely:-

“(4)The Government may, on there commendations of the Council, by notification, specify a class of

registered persons who shall, in respect of supply of specified categories of goods or services or both received from an

unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both,

and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation

to such supply of goods or services or both.”.

5. Amendment of section 10.- In section10 of the principal Act,—

(1) in sub-section (1)—

(a) for the words “in lieu of the tax payable by him, an amount calculated at such rate”, the words, brackets

and figures “in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such

rate” shall be substituted;

(b) in the proviso, for the words “one crore rupees, as may be recommended by the Council.” ,the words “one

crore and fifty lakh rupees as may be recommended by the Council:” shall be substituted;

(c) after the proviso, the following proviso shall be inserted, namely:-

“Provided further that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply

services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten percent .of

turnover in the State in the preceding financial year or five lakh rupees, whichever is higher.”;

(2) in sub-section (2), for clause (a), the following clause shall be substituted, namely:-

“(a) save as provided in sub-section (1), he is not engaged in the supply of services;”.

6. Amendment of section 12.- In section 12 of the principal Act, in sub-section (2), in clause (a), the words,

brackets and figure “sub-section (1) of” shall beomitted.

7. Amendment of section 13.- In section 13 of the principal Act, in sub-section (2), the words, brackets and

figure “sub-section (2) of” occurring at both the places, shall be omitted.

8. Amendment of section 16.- In section 16 of the principal Act, in sub-section(2),-

(1) in clause (b), for the Explanation, the following Explanation shall be substituted,namely:-

“Explanation.—For the purposes of this clause, it shall be deemed that the registered person has received the

goods or, as the case may be, services-

(i)

Where the goods are delivered by the supplier to a recipient or any other person on the direction of

such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of

transfer of documents of title to goods orother wise;

(ii)

where the services are provided by the supplier to any person on the direction of and on account of

such registered person.”;

(2) in clause (c), for the word and figures “section 41”, the words, figures and letter “section 41 or

section 43A” shall besubstituted.

9. Amendment of section 17.- In section 17 of the principal Act,-

(1) in sub-section (3), the following Explanation shall be inserted, namely:-

“Explanation.—For the purposes of this sub-section, the expression ‘value of exempt supply’’ shall not

include the value of activities or transactions specified in Schedule III, except those specified in paragraph 5 of the said

Schedule.”;

(2) in sub-section (5), for clauses (a) and (b), the following clauses shall be substituted,namely:—

“(a)motor vehicles for transportation of persons having approved seating capacity of not

more than thirteen persons (including the driver), except when they are used for making the following taxable supplies,

namely:-

(A)

further supply of such motor vehicles; or

(B)

transportation of passengers; or

(C)

Imparting training on driving such motor vehicles;

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(aa) vessels and aircraft except when they are used-

(i)

For making the following taxable supplies, namely:-

(A)

further supply of such vessels or aircraft; or

(B)

transportation of passengers;or

(C)

imparting training on navigating suchvessels; or

(D)

imparting training on flying such aircraft;

(ii) for transportation of goods;

(ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles,

vessels or aircraft referred to in clause (a) or clause (aa):

Provided that the input tax credit in respect of such services shall be available—

(i)

where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the

purposes specified therein;

(ii)

where received by a taxable person engaged-

(I)

in the manufacture of such motor vehicles, vessels or

aircraft; or

(II)

in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft

insured by him;

(b)

the following supply of goods or services or both-

(i)

food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery,

leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) except when used

for the purposes specified therein, life insurance and health insurance:

Provided that the input tax credit in respect of such goods or services or both shall be available where

an inward supply of such goods or services or both is used by a registered person for making an outward taxable supply

of the same category of goods or services or both or as an element of a taxable composite or mixed supply;

(ii) membership of a club, health and fitness centre; and

(iii) travel benefits extended to employees on vacation such as leave or home travel concession:

Provided that the input tax credit in respect of such goods or services or both shall be available, where it is

obligatory for an employer to provide to its employees under any law for the time being in force.”.

10. Amendment of section 20.- In section 20 of the principal Act, in the Explanation, in clause (c), for the

words and figures “underentry84,”, the words, figures and letter “under entries 84 and 92A”shall be substituted.

11. Amendment of section 22.- In section 22 of the principal Act,––

(1) Proviso of sub-section (1) shall be omitted.

(2) In the Explanation, Clause (iii) shall be omitted.

12. Amendment of section 24.- In section 24 of the principal Act, in clause (x), after the words “commerce

operator”, the words and figures “who is required to collect tax at source under section 52” shall be inserted.

13. Amendment of section 25.- In section 25 of the principal Act,––

(1) in sub-section (1),after the proviso and before the Explanation, the following proviso shall be inserted,

namely:-

“Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005 (Central

Act 28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a

separate registration, as distinct from his place of business located outside the Special Economic Zone in the State.";

(2)in sub-section (2), for the proviso, the following proviso shall be substituted, namely:-

"Provided that a person having multiple places of business in the State may be granted a separate registration

for each such place of business, subject to such conditions as may be prescribed.".

14. Amendment of section 29.- In section 29 of the principal Act,––

(1) in the heading after the word “Cancellation”, the words “or suspension” shall be inserted;

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(2) in sub-section (1), after clause (c), the following proviso shall be inserted, namely:-

“Provided that during pendency of the proceedings relating to cancellation of registration filed by the

registered person, the registration may be suspended for such period and in such manner as may be prescribed.”;

(3) in sub-section(2), after the proviso, the following proviso shall be inserted, namely:-

“Provided further that during pendency of the proceedings relating to cancellation of registration, the proper

officer may suspend the registration for such period and in such manner as may beprescribed.”.

15. Amendment of section 34.- In section 34 of the principalAct,-

(1) in sub-section(1),-

(a)for the words “Where a tax invoice has”, the words “Where one or more tax invoices have” shall be

substituted;

(b)for the words “a credit note”, the words “one or more credit notes for supplies made in a financial year”

shall be substituted;

(2) in sub-section(3),-

(a) for the words “Where a tax invoice has”, the words “Where one or more tax invoices have” shall be

substituted;

(b) for the words “a debit note”, the words “one or more debit notes for supplies made in a financial year”

shall be substituted.

16. Amendment of section 35.- In section 35of the principal Act, in sub-section (5), the following proviso

shall be inserted, namely:-

“Provided that nothing contained in this sub-section shall apply to any department of the Central Government

or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and

Auditor-General of India or an audit or appointed for auditing the accounts of local authorities under any law for the

time being in force.”.

17. Amendment of section 39.- In section 39 of the principal Act,-

(1) in sub-section(1),-

(a) for the words “in such form and manner as may be prescribed”, the words“ in such form, manner and

within such time as may be prescribed” shall be substituted;

(b) the words “on or before the twentieth day of the month succeeding such calendar month or part thereof.”

shall be omitted;

(c) the following proviso shall be inserted, namely:-

“Provided that the Government may, on the recommendations of the Council, notify certain classes of

registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards

as may be specified therein.”;

(2) in sub-section (7), the following proviso shall be inserted, namely:-

“Provided that the Government may, on the recommendations of the Council, notify certain classes of

registered persons who shall pay to the Government the tax due or part there of as per the return on or before the last

date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified

therein.”;

(3) in sub-section (9),

(a) for the words “in the return to be furnished for the month or quarter during which such omission or

incorrect particulars are noticed”, the words “in such form and manner as may be prescribed” shall be substituted;

(b) in the proviso, for the words “the end of the financial year”, the words “the end of the financial year to

which such details pertain” shall be substituted.

18. Insertion of section 43A.- After section 43of the principal Act, the following section shall be inserted,

namely:—

“43A. Procedure for furnishing return and availing input tax credit. (1) Not withstanding anything

contained in sub-section(2)ofsection16, section 37 or section 38, every registered person shall in the returns furnished

under sub-section (1) of section 39 verify, validate, modify or delete the details of supplies furnished by the suppliers.

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(2) Notwithstanding anything contained in section 41, section 42 or section 43, the procedure for availing of

input tax credit by the recipient and verification thereof shall be such as may be prescribed.

(3) The procedure for furnishing the details of outward supplies by the supplier on the common portal, for the

purposes of availing input tax credit by the recipient shall be such as may be prescribed.

(4) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section

(3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit

which can be so availed, not exceeding twenty percent of the input tax credit available, on the basis of details furnished

by the suppliers under the said sub-section.

(5) The amount of tax specified in the outward supplies for which the details have been furnished by the

supplier under sub-section (3) shall be deemed to be the tax payable by him under the provisions of the Act.

(6) The supplier and the recipient of a supply shall be jointly and severally liable to pay tax or to pay the input

tax credit availed, as the case may be, in relation to outward supplies for which the details have been furnished under

sub-section (3) or sub-section (4) but return thereof has not been furnished.

(7) For the purposes of sub-section (6), the recovery shall be made in such manner as may be prescribed and

such procedure may provide for non-recovery of an amount of tax or input tax credit wrongly availed not exceeding

one thousand rupees.

(8) The procedure, safeguards and threshold of the tax amount in relation to outward supplies, the details of

which can be furnished under sub-section (3) by a registered person,-

(a) within six months of taking registration;

(b) who has defaulted in payment of tax and where such default has continued for more than two months from

the due date of payment of such defaulted amount, shall be such as may be prescribed.”.

19. Amendment of section 48.- In section 48 of the principal Act, in sub-section (2), after the word and

figures “section 45”, the words “and to perform such other functions” shall be inserted.

20. Amendment of section 49.- In section 49 of the principal Act,-

(1) in sub-section (2), for the word and figures “section 41”, the words, figures and letter “section 41 or

section 43A” shall be substituted;

(2) in sub-section(5),-

(a) in clause (c), the following proviso shall be inserted, namely:-

“Provided that the input tax credit on account of State tax shall be utilized towards payment of integrated tax

only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;”;

(b) Clause (d) shall be omitted.

(c)in clause (f), the words“ or Union Territory tax” shall be omitted.

21. Insertion of section 49A and section 49B.- After section 49 of the principal Act, the following sections

shall be inserted, namely:-

“49A. Utilisation of input tax credit subject to certain conditions.- Notwithstanding anything contained in

section 49, the input tax credit on account of State tax shall be utilized towards payment of integrated tax or State tax,

as the case may be, only after the input tax credit available on account of integrated tax has first been utilised fully

towards such payment.

49B. Order of utilization of the input tax credit.- Notwithstanding anything contained in this Chapter and

subject to the provisions of clause(e) and clause(f) of sub-section (5) of section 49, the Government may, on the

recommendations of the Council, prescribe the order and manner of utilization of the input tax credit on account of

integrated tax, central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.”.

22. Amendment of section 52.- In section 52 of the principal Act, in sub-section (9), for the word and figures

“section 37”, the words and figures “section 37 or section 39” shall be substituted.

23. Amendment of section 54.- In section 54 of the principal Act,-

(1) in sub-section (8), in clause (a), for the words “zero-rated supplies”, the words “export" and "exports"

shall respectively be substituted;

(2) in the Explanation, in clause(2),––

(a) in sub-clause (c), in item (i), after the words “foreign exchange”, the words “or in Indian rupees wherever

permitted by the Reserve Bank of India” shall be inserted;

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PART IV]

(b) for sub-clause (e), the following sub-clause shall be substituted, namely:-

“(e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3),

the due date for furnishing of return under section 39 for the period in which such claim for refund arises;”.

24. Amendment of section 79.- In section 79 of the principal Act, after sub-section (4), the following

Explanation shall be inserted, namely:—

‘Explanation.––For the purposes of this section, the word person shall include “distinct persons” as referred to

in sub-section (4) or, as the case may be, sub-section (5) of section 25.’.

25. Amendment of section 107.- In section 107 of the principal Act, in sub-section (6), in clause (b), after the

words “arising from the said order,”, the words “subject to a maximum of twenty-five crore rupees,” shall be inserted.

26. Amendment of section 112.- In section 112 of the principal Act, in sub-section (8), in clause (b), after the

words “arising from the said order,” the words “subject to a maximum of fifty crore rupees,” shall be inserted.

27. Amendment of section 129.- In section 129 of the principal Act, in sub-section (6), for the words “seven

days” occurring at both the places, the words “fourteen days” shall be substituted.

28.Amendment of section 143.- In section 143 of the principal Act, in sub-section (1), in clause (b), after the

proviso, the following proviso shall be inserted, namely:-

“Provided further that the period of one year and three years may, on sufficient cause being shown, be

extended by the Commissioner for a further period not exceeding one year and two years respectively.”.

29.Amendment of ScheduleI.- In Schedule I of the principal Act, in paragraph 4, for the words “taxable

person”, the word “person” shall be substituted.

30. Amendment of ScheduleII.- In Schedule II of the principal Act, in the heading, after the word

“ACTIVITIES”, the words “OR TRANSACTIONS” shall be inserted and shall be deemed to have been inserted with

effect from the 1st day of July, 2017.

31. Amendment of Schedule III.- In Schedule III of the principal Act,—

(1) after paragraph 6, the following paragraphs shall be inserted, namely:-

“7. Supply of goods from a place outside India to another place outside India without such goods entering into

India.

8. (a) Supply of warehoused goods to any person before clearance for home consumption;

(b) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods,

after the goods have been dispatched from the port of origin located outside India but before clearance for home

consumption.”;

(2) The Explanation shall be numbered as Explanation 1 and after Explanation 1 as so numbered, the

following Explanation shall be inserted, namely:-

“Explanation 2.––For the purposes of paragraph 8, the expression “warehoused goods” shall have the same

meaning as assigned to it in the Customs Act, 1962 (Central Act 52 of 1962).”.

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 Act provides for certain provisions for smooth transition of existing tax payers to new goods and

services tax regime. However, the new tax regime had faced certain difficulties. One of the major inconveniences

caused to the taxpayers, especially small and medium enterprises, was the process of filing return and payment of tax

under the Goods and Services Tax laws. In this regard, the proposed new return filing system, envisages quarterly filing

of return and tax payment for small taxpayers along with minimum paperwork. In order to implement the new return

filing system, and also to overcome the above difficulties, it is proposed to amend the Delhi Goods and Services Tax

Act, 2017.

3.

The proposed Delhi Goods and Services Tax (Amendment) Bill, 2018, inter alia, provides for the

following, namely:––

(i)

to amend section 7 of the Act to clarify the scope of supply;

(ii)

to amend section 9 of the Act empowering the Government of National Capital Territory of Delhito

notify classes of registered persons to pay the tax on reverse charge basis in respect of receipt of supplies of certain

specified goods from unregistered suppliers;

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(iii)

to amend section 10 of the Act so as to enhance the limit of composition levy from one crore rupees

to one crore and fifty lakh rupees;

(iv)

to amend section 17 of the Act to specify the scope of input tax credit;

(v)

to amend section 22 of the Act so as to omit proviso of sub-section (1) and Clause (iii) of Explanation

of section 22 of the principal Act as the same is not required for State of Delhi.

(vi)

to amend section 25 of the Act so as to facilitate tax payer to have the option to obtain multiple

registrations for multiple places of business located within the State and to provide for separate registration for Special

Economic Zone unit or developer;

(vii)

to amend section 29 of the Act so as to insert a provision for temporary suspension of registration

while cancellation of registration is under process;

(viii)

to insert a new section 43A so as to provide for the new system of filing return and availing input tax

credit;

(ix)

to amend sub-section (6) of section 107 of the Act relating to Appeals so as to provide that the

amount of pre-deposit payable for filing of appeal shall be capped at twenty five crore rupees;

(x)

to amend section 129 of the Act so as to increase the period relating to detention or seizure of goods

and conveyance in transit from seven days to fourteen days;

4.

The Bill seeks to achieve the above objectives.

FINANCIAL MEMORANDUM

The proposed Delhi Goods and Services Tax (Amendment) Bill, 2018 does not involve any recurring or non-

recurring expenditure from the Consolidated Fund of Delhi.

SUNIL DUTT SHARMA, Dy. 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. MANOJ KUMAR

VERMA

Digitally signed by

MANOJ KUMAR VERMA

Date: 2019.01.08

15:50:25 +05'30'