314 DG /2019
(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- 8]
fnYyh] eaxyokj] tuojh 15] 2019@ikS"k 25] 1940
¹jk-jk-jk-{ks-fn- la- 710
No. 8]
DELHI, TUESDAY, JANUARY 15, 2019/PAUSA 25, 1940
[N.C.T.D. No. 710
Hkkx—IV
PART—IV
——————
jk"Vªh; jktèkkuh jkT; {ks=k] fnYyh ljdkj
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
—————————
fof/k] U;k; ,oa fo/kk;h dk;Z foHkkx
vf/klwpuk
fnYyh] 14 tuojh] 2019
la- Qk- 14(47)@,y,&2018@cons2law/41-50-&jk’Vªh; jkt/kkuh {ks= fnYyh dh fo/kkulHkk ds fuEufyf[kr
vf/kfu;e us mi&jkT;iky dh lgefr fnukad 11 tuojh] 2019 dks izkIr dj yh gS vkSj bldks tu lk/kkj.k dh tkudkjh ds
fy;s izdkf”kr fd;k tkrk gS %&
“fnYyh eky vkSj lsok dj (la’kks/ku) vf/kfu;e] 2018
¼2019 dk fnYyh vf/kfu;e 01½
(21 fnlacj] 2018 dks jk’Vªh; jkt/kkuh {ks= fnYyh dh fo/kkulHkk }kjk ;Fkk ikfjr)
[11 tuojh] 2019]
fnYyh eky vkSj lsok dj vf/kfu;e] 2017 esa la’kks/ku djus ds fy, vf/kfu;e A
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
Hkkjr x.kjkT; ds mugRrjosa o”kZ esa jk’Vªh; jkt/kkuh {ks= fnYyh dh fo/kkulHkk }kjk fuEufyf[kr :Ik esa ;g
vf/kfu;fer gks%&
1. laf{kIr uke vkSj izkjEHk %
(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]&&
(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”;
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
(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 ;
([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]&&
4
DELHI GAZETTE : EXTRAORDINARY
PART IV]
(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:
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
[PART IV
DELHI GAZETTE : EXTRAORDINARY
5
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%&
“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
6
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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
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
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DELHI GAZETTE : EXTRAORDINARY
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(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) jftLVªhdj.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 /kkjk 43d” ‘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 ‘’;k la?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; 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%&
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DELHI GAZETTE : EXTRAORDINARY
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“(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
([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%&
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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
jk”Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns’k ls rFkk mlus uke ij]
vuwi dqekj esagnhjRrk] Ikz/kku lfpo
DEPARTMENT OF LAW, JUSTICE AND LEGISLATIVE AFFAIRS
NOTIFICATION
Delhi, the 14th January, 2019
No. F. 14(47)/LA-2018/cons2law/41-50.—The following Act of the Legislative Assembly of the
National Capital Territory of Delhi received the assent of the Lt. Governor of Delhi on the 11th January, 2019
and is hereby published for general information:-
“THE DELHI GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018
(DELHI ACT 01 OF 2019)
(As passed by the Legislative Assembly of the National Capital Territory of Delhi on the 21st December,
2018)
[ 11th January, 2019]
An Act to amend the Delhi Goods and Services Tax Act, 2017.
BE it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Sixty-
ninth Year of the Republic of India as follows:-
1. Short title and 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;
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DELHI GAZETTE : EXTRAORDINARY
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(2) in clause (16), for the words “Central Board of Excise and Customs”, the words “Central Board of
Indirect Taxes and Customs” shall be substituted;
(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 be omitted;
(5) in clause(35),for the word, brackets and letter“clause(c)”, the word, brackets and letter “clause (b)”
shall be substituted;
(6) in clause (69), in sub-clause (f), after the word and figures “article 371”, 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;”,the word “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
inSchedule II.”;
(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 the recommendations 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,—
[PART IV
DELHI GAZETTE : EXTRAORDINARY
11
(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 per cent .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 be omitted.
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 or
otherwise;
(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 be substituted.
9. Amendment of section 17.-In section 17of 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;
(aa) vessels and aircraft except when they are used-
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DELHI GAZETTE : EXTRAORDINARY
PART IV]
(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 “under entry 84,”, 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.
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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
(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 be prescribed.”.
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 35 of 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 auditor appointed for auditing the accounts of local authorities
under any law for the time being in force.”.
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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) of section16, 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.
(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 per cent. 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.
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(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),––
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PART IV]
(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;
(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 Schedule I.- In Schedule I of the principal Act, in paragraph 4, for the words “taxable
person”, the word “person” shall be substituted.
30. Amendment of Schedule II.- 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.”;
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(2) The Explanation shall be numbered as Explanation 1 and after Explanation 1 as so numbered,
the following Explanation shall be inserted, namely:Ñ
“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).”.
By Order and in the Name of Lieutenant Governor,
National Capital Territory of Delhi,
ANOOP KUMAR MENDIRATTA, Principal 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: 2019.01.22
20:10:08 +05'30'