1385 DG/2020

(1)

रिजी

रिजी संसंसंसं. . . . डी

डी

डी.एल

एल

एल.- 33002

33002

33002/99

/99

/99 REGD. No. D. L.-33002/99

xxxGIDHxxx

xxxGIDExxx

असाधारण

EXTRAORDINARY

ािधकार

ािधकार सेसेसेसे कािशत

कािशत

PUBLISHED BY AUTHORITY

भाग

भाग IV

PART IV

रा ीय

रा ीय राजधानी

राजधानी

राजधानी राय

राय

राय े

े

े दली

दली

दली सरकार

सरकार

GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI

foÙk ¼jktLo&I½ foHkkx

vf/klwpuk

fnYyh] 11 ekpZ] 2020

la- 20@2019&jkT; dj

la-Qk- 3¼96½@foÙk¼jktLo&I½@2019&20@Mh,l&VI@120.—jk"Vªh; jkt/kkuh {ks=

fnYyh ds mijkT;iky] fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½] dh /kkjk 164

}kjk çnÙk 'kfDr;ksa dk ç;ksx djrs gq, fnYyh eky vkSj lsok dj fu;e] 2017 dk vkSj la'kks/ku

djus ds fy, fuEufyf[kr fu;e cukrs gaS] vFkkZr~ %&

1- ¼1½ bu fu;eksa dk laf{kIr uke fnYyh eky vkSj lsok dj ¼rhljk la'kks/ku½ fu;e] 2019 gS A

¼2½ ;g vf/klwpuk vçSy 23] 2019 ls ykxw ekuh tk,xhA

2- fnYyh eky vkSj lsok dj fu;e] 2017 ¼ftls blesa blds i'pkr~ mDr fu;e dgk x;k gS½ ds

fu;e 23 ds mifu;e ¼1½ ds igys ijarqd ds i'pkr~ fuEufyf[kr ijarqd var%LFkkfir fd, tk,axs]

vFkkZr~ %&

संसंसंसं. 43]

दली

दली, बृह प

बृह प

बृह पित

ित

ितवार

वार

वार, माच

माच

माच 12, 2020/फा गु

फा गु

फा गुन

न

न 22, 1941

[रा

रारा

रा.रा

रारा

रा.रा

रारा

रा.ेेेे.द

द

द. संसंसंसं. 403

No. 43] DELHI, THURSDAY, MARCH 12, 2020/PHALGUNA 22, 1941 [N.C.T.D. No. 403

भारत

भारत सरकार

सरकार

GOVERNMENT OF INDIA

एस.जी.-डी.एल.-अ.-17032020-218715

SG-DL-E-17032020-218715

DELHI GAZETTE : EXTRAORDINARY

PART IV]

Þijarq ;g vkSj fd jftLVªhdj.k ds jídj.k ds vkns'k ls jftLVªhdj.k ds jídj.k ds

çfrlagj.k dh rkjh[k rd dh vof/k ds fy, cdk;k lHkh foojf.k;k¡ mDr O;fDr }kjk

jftLVªhdj.k ds jídj.k ds çfrlagj.k dh rkjh[k ls 30 fnuksa dh vof/k ds Hkhrj çLrqr dh

tk,xh%

ijarq ;g Hkh fd tgk¡ jftLVªhdj.k Hkwry{kh çHkko ls jí fd;k x;k gS ogk¡ jftLVªh—r O;fDr

jftLVªhdj.k ds jídj.k dh çHkkoh rkjh[k ls jftLVªhdj.k ds jídj.k ds çfrlagj.k dh

rkjh[k rd dh vof/k ls lacaf/kr lHkh foojf.k;k¡ jftLVªhdj.k ds jídj.k ds çfrlagj.k dh

rkjh[k ls 30 fnuksa dh vof/k ds Hkhrj çLrqr djsxkAßA

3- mDr fu;eksa ds fu;e 62 esa] &&

¼d½

ik'oZ'kh"kZ esa 'kCnksa ÞlfeJ çnk;drkZ }kjk =Sekfld foojf.k;ksa dks çLrqr djus dk ç:i vkSj

jhfrß ds LFkku ij Þfooj.k vkSj fooj.kh dks çLrqr djus dk ç:i vkSj jhfrß 'kCn j[ks tk,axs;

¼[k½

mi fu;e ¼1½] &&

¼i½ Þ/kkjk 10 ds v/khu dj dk lank;ß 'kCnksa vkSj vadksa ls vkjaHk gksus okys rFkk Þç#i

th,lVhvkj&4ß v{kjksa vkSj vadksa ls lekIr gksus okys Hkkx ds LFkku ij fuEufyf[kr j[kk

tk,xk] vFkkZr~ %&

Þ/kkjk 10 ds v/khu dj dk lank; djus okyk ;k fnYyh ds jkti=] vlk/kkj.k] Hkkx IV esa] la-Qk-

3¼52½@foÙk¼jktLo& I½@2019&20@Mh,l&VI@425 rkjh[k 12 flracj] 2019 }kjk çdkf'kr jk’Vªh;

jkt/kkuh {ks= fnYyh ljdkj ds foÙk ¼jktLo&I½ foHkkx dh vf/klwpuk la- 02/2019&jkT; dj ¼nj½]

rkjh[k 12 flracj] 2019 dk ykHk çkIr djrs gq, dj dk lank; djus okyk&

¼i½ fdlh frekgh ;k ;FkkfLFkfr mlds Hkkx ds fy,] ,slh frekgh ds mÙkjorhZ ekl ds 18osa

fnu rd ç:i th,lVh lh,eVh&08 esa Lo&fu/kkZfjr dj ds lank; ds C;kSjs varfoZ"V djrs

gq, fooj.k bysDVªkWfudh :i esa ;k lh/ks ;k vk;qDr }kjk vf/klwfpr fdlh lqfo/kk dsUnz ds

ek/;e ls çLrqr djsxkA

¼ii½ çR;sd foÙkh; o"kZ ;k ;FkkfLFkfr mlds Hkkx ds fy,] ,sls foÙkh; o"kZ dh lekfIr ds

vkxkeh vçSy ekg ds rhlosa fnu rd ç:i th,lVhvkj&4 esa fooj.kh bysDVªkWfudh :i esa

;k lh/ks ;k vk;qDr }kjk vf/klwfpr fdlh lqfo/kk dsUnz ds ek/;e ls çLrqr djsxkß;

¼ii½ ijarqd dk yksi fd;k tk,xk A

¼x½ mifu;e ¼2½ esa Þfooj.kh çLrqrß ls 'kCnksa ls çkjaHk gksus okys vkSj ÞvU; jdeß 'kCnksa ls lekIr

gksus okys Hkkx ds LFkku ij fuEufyf[kr j[kk tk,xk] vFkkZr~ %&

Þfooj.k çLrqr djus okyk çR;sd jftLVªh—r O;fDr bl vf/kfu;e ;k bl v/;k; ds fu;eksa

ds v/khu lans; dj ;k C;ktß

¼?k½ mifu;e ¼4½ esa] &&

¼i½ 'kCnksa vkSj vadksa Þ/kkjk 10 ds v/khu lank; djus dk fodYi fy;k gSß ds i'pkr~ Þ;k

fnYyh

jkti=]

vlk/kkj.k]

Hkkx

IV]

esa]

la-

Qk-

3¼52½@

foÙk¼jktLo&I½@2019&20@Mh,l&VI@425 rkjh[k 12 flracj] 2019 }kjk çdkf'kr jk’Vªh;

jkt/kkuh {ks= fnYyh ljdkj ds foÙk ¼jktLo&I½ foHkkx dh vf/klwpuk la- 02/2019&jkT; dj

¼nj½] rkjh[k 12 flracj] 2019 dk ykHk çkIr fd;k gSß 'kCn] v{kj] vad vkSj dks"Bd

var%LFkkfir fd, tk,axs;

DELHI GAZETTE : EXTRAORDINARY

PART IV]

¼ii½ Li"Vhdj.k esa] &

¼v½ fgUnh ikB esa la'kks/ku dh vko';drk ugha;

¼vk½ 'kCnksa ÞlfeJ Ldhe dk fodYi ysusß ds i'pkr~ Þ;k fnYyh ds jkti=]

vlk/kkj.k] Hkkx IV] esa la- Qk- 3¼52½@foÙk¼jktLo&I½@2019&20@Mh,l&VI@425 rkjh[k

12 flracj] 2019 }kjk çdkf'kr jk’Vªh; jkt/kkuh {ks= fnYyh ljdkj ds foÙk ¼jktLo& I½

foHkkx dh vf/klwpuk la- 02/2019&jkT; dj ¼nj½] rkjh[k 12 flracj] 2019 dk ykHk çkIr

djrs gq, dj ds lank; dk fodYi ysusß 'kCn] v{kj] vad vkSj dks"Bd var%LFkkfir fd,

tk,axs;

M-½

mifu;e ¼5½ esa] 'kCnksa] vadksa vkSj v{kjksa Þ/kkjk 9 ds v/khu dj ds lank; ds fy,

ç#i th,lVhvkj&4 esa fodYi ysus ls iwoZ vof/k ls mÙkjorhZ foRr o"kZ ds flracj

ekl dks lekIr gksus okyh frekgh ds fy, fooj.k çLrqr djus dh lE;d rkjh[k ;k

iwoZorhZ foÙk o"kZ ds fy, fooj.kh çLrqr djus dh lE;d rkjh[k] tks Hkh iwoZrj gksß

ds LFkku ij Þ,slh vof/k ftlds fy,] frekgh ftlesa çR;kgj.k dh rkjh[k vkrh gS]

ds mÙkjorhZ ekl ds 18osa fnu rd lfeJ Ldhe ds v/khu dj dk lank; fd;k gS]

ds fy, ç#i th,lVh lh,eih&08 esa fooj.k çLrqr djsxk vkSj foÙkh; o"kZ ftlds

nkSjku ,slk çR;kgj.k vkrk gS dh lekfIr ds mÙkjorhZ vçSy ekl ds 30osa fnu rd

mDr vof/k ds fy, ç:i th,lVhvkj&4 esa fooj.kh çLrqr djsxkß 'kCn] v{kj vkSj

vad j[ks tk,axs;

¼p½ mifu;e 5 ds i'pkr~ fuEufyf[kr mifu;e var%LFkkfir fd;k tk,xk] vFkkZr~ %&

Þ6- jftLVªh—r O;Dfr ftlus fnYyh ds jkti=] vlk/kkj.k] Hkkx IV] esa la- Qk-

3¼52½@foÙk¼jktLo&1½@2019&20@Mh,l&VI@425 rkjh[k 12 flracj] 2019 }kjk

çdkf'kr jk’Vªh; jkt/kkuh {ks= fnYyh ljdkj ds foÙk ¼jktLo&I½ foHkkx dh vf/klwpuk

la- 02/2019&jkT; dj ¼nj½] rkjh[k 12-09-2019 dk ykHk çkIr djuk can dj fn;k gS tgka

visf{kr gks] ,slh vof/k ds fy, frekgh ftlesa ifjorhZ rkjh[k vkrh gS ls mÙkjorhZ ekl ds

18osa fnu rd mDr vf/klwpuk ds v/khu ykHk çkIr djrs gq, dj dk lank; fd;k gS ç:i

th,lVh lh,eih&08 esa fooj.k çLrqr djsxk vkSj foÙkh; o"kZ ftlds nkSjku ,slh ifjorhZ

gksrh gS fd lekfIr ds mÙkjorhZ vçSy ekl ds 30osa fnu rd mDr vof/k ds fy, ç:i

th,lVhvkj&4 esa fooj.kh çLrqr djsxkß A

mDr fu;eksa esa ç:i th,lVh lh,eih&07 ds i'pkr~ fuEufyf[kr ç:i var%LFkkfir fd;k

tk,xk] vFkkZr~ %&

Þ ç:i th,lVh lh,eih&08

¼fu;e 62 ns[ksa½

Lo%fu/kkZfjr dj ds lank; ds fy, fooj.k

th,lVhvkbZ,u

¼d½

fof/kd uke

< Lor%>

¼[k½

O;kikj uke

< Lor%>

¼x½

,vkj,u

< Lor%>¼Qkby djus ds i”pkr~½

foÙkh; o’kZ

frekgh

DELHI GAZETTE : EXTRAORDINARY

PART IV]

¼?k½

Qkby djus dh

rkjh[k

< Lor%>¼Qkby djus ds i”pkr~½

3- Lo%fu/kkZfjr nkf;Ro dk lkjka'k

¼dqy vfxze] tek vkSj fodyu fVIi.k vkSj la'kks/ku vkfn ds dkj.k dksbZ vU; lek;kstu½

¼lHkh lkjf.k;ksa esa #i;ksa esa jde½

Ø-

la-

fooj.k

ewY;

,dhd`r

dasnzh;

jkT;@la?k

jkT; {ks= dj

Lsl

tkod iwfrZ ¼NwV izkIr iwfrZ dks

lfEefyr djrs gq,½

vkod iwfrZ lsokvksa ds vk;kr dks

lfEefyr djrs gq, vkjf{kr Hkkj dks

vkdf’kZr djrs gq, vkod iwfrZ

lans; dj ¼1+$2½

lans; C;kt] ;fn dksbZ gks

lans; dj vkSj C;kt

4- lR;kiu

eSa lR;fu"Bk ls çfrKku djrk gw¡ vkSj ?kks"k.kk djrk gw¡ fd mijksDr nh xbZ lwpuk esjs loksZÙke Kku

vkSj fo'okl ds vuqlkj lR; vkSj lgh gS rFkk blesa dqN Hkh Nqik;k ugha x;k gS A

gLrk{kj

LFkku %

çkf/k—r gLrk{kjdrkZ dk uke

rkjh[k%

inuke/izkfLFkfr

vuqns'k %

1- fnYyh eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 10 ds mica/kksa ds v/khu ;k vf/klwpuk

la[;k

02/2019–jkT;

¼nj½]

rkjh[k

flracj]

2019

la-

Qk-

3¼52½@foÙk¼jktLo&I½@2019&20@Mh,l&VI@425 rkjh[k 12 flracj] 2019 dk ykHk çkIr

djrs gq, dj dk lank; djus okyk djnkrk] lE;d rkjh[k rd frekgh vk/kkj ij dj dk

lank; djsxk A

2- vfxze] tek@fodyu fVIi.k ;k lq/kkj ds ys[ksa lek;kstu nkf;Ro ds fo#) fjiksVZ dh tk,xhA

3- udkjkRed ewY; dh ,sls fjiksVZ dh tk,xh fd ,slk ewY; lek;kstu ds i'pkr~ vk;k gSA

4- ;fn dqy lans; dj udkjkRed gks x;k gS] rc mls vxyh dj vof/k ds fy,] ml vof/k esa

mldk mi;ksx djus ds fy, vxzsf"kr fd;k tk,xk A

5- ;fn lank; lE;d rkjh[k ds i'pkr~ fd;k tkrk gS rks C;kt mn~xzg.kh; gksxk A

6- ^'kwU;* oj.k nkf[ky fd;k tk,xk ;fn frekgh ds nkSjku dksbZ dj ns;rk cdk;k ugha gS A

5- mDr fu;eksa ds ç:i th,lVh vkjbZth&01 ds vuqns'k la- 16 ds i'pkr~ fuEufyf[kr vuqns'k

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

Þ17- djnkrk tks ;Fkkla'kksf/kr vf/klwpuk la- 2/2019&jkT; dj ¼nj½] rkjh[k 12 flracj] 2019 dk

ykHk çkIr djrs gq, dj dk lank; djuk pkgrs gSa os bl ç:i ds Øe la- 5 vkSj 6-1¼iii½ ij ,slk

fodYi minf'kZr djsaxs Aß

jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky

ds vkns'k ls rFkk muds uke ij]

lquhy lgxy] mi lfpo& VI ¼foÙk½

DELHI GAZETTE : EXTRAORDINARY

PART IV]

fVIi.k% ewy fu;e] fnYyh ds jkti=] vlk/kkj.k] Hkkx

IV esa la-Qk- 03¼10½/foÙk

¼jkt-&I½/2017&18/Mh-,l-&VI/342 rkjh[k 22 twu] 2017 }kjk çdkf'kr vf/klwpuk rkjh[k

22 twu] 2017 }kjk çdkf'kr fd, x, Fks vkSj vafre la'kks/ku la0Qk0 03¼95½/foÙk

¼jkt-&I½/2019&20/Mh-,l-&VI/14 rkjh[k 06 tuojh] 2020 }kjk çdkf'kr vf/klwpuk la-

16/2019&jkT; dj] rkjh[k 06 tuojh] 2020 }kjk fd;k x;k A

FINANCE (REVENUE-1) DEPARTMENT

NOTIFICATION

Delhi, the 11th March, 2020

No. 20/2019–State Tax

F. No. 3(96)/Fin(Rev-I)/2019-20/DS-VI/120.—In exercise of the powers conferred by section 164 of

the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory of

Delhi hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017,

namely:-

1. (1) These rules may be called the Delhi Goods and Services Tax (Third Amendment) Rules, 2019.

(2) This Notification shall be deemed to have come into force with effect from 23rd April, 2019.

2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 23, in sub-

rule (1), after the first proviso, the following provisos shall be inserted, namely:-

“Provided further that all returns due for the period from the date of the order of cancellation of

registration till the date of the order of revocation of cancellation of registration shall be furnished by

the said person within a period of thirty days from the date of order of revocation of cancellation of

registration:

Provided also that where the registration has been cancelled with retrospective effect, the registered

person shall furnish all returns relating to period from the effective date of cancellation of registration

till the date of order of revocation of cancellation of registration within a period of thirty days from the

date of order of revocation of cancellation of registration.”.

3. In the said rules, in rule 62,-

a) in the marginal heading, for the words “Form and manner of submission of quarterly return by the

composition supplier”, the words “Form and manner of submission of statement and return” shall

be substituted;

b) in sub-rule (1), -

(i) for the portion beginning with the words and figures “paying tax under section 10” and ending

with letters and figures “FORM GSTR-4”, the following shall be substituted, namely:-

“paying tax under section 10 or paying tax by availing the benefit of notification of the

Government of National Capital Territory of Delhi in the Department of Finance (Revenue–I) No.

02/2019– State Tax (Rate), dated the 12th September, 2019, published in the Gazette of Delhi,

Extraordinary,

Part

IV,

vide

No.

F.3(52)/Fin.(Rev-I)/2019-20/DS-VI/425

dated

the

12th September, 2019 shall-

(i) furnish a statement, every quarter or, as the case may be, part thereof, containing the details of

payment of self-assessed tax in FORM GST CMP-08, till the 18th day of the month succeeding

such quarter; and

(ii) furnish a return for every financial year or, as the case may be, part thereof in FORM GSTR-4,

till the thirtieth day of April following the end of such financial year,”;

(ii) the proviso shall be omitted;

c) in sub-rule (2), for the portion beginning with the words “return under” and ending with the words

“other amount”, the following shall be substituted, namely:-

“statement under sub-rule (1) shall discharge his liability towards tax or interest”;

DELHI GAZETTE : EXTRAORDINARY

PART IV]

d) in sub-rule (4),-

(i) after the words and figures “opted to pay tax under section 10” the words, letters, figures and

brackets “or by availing the benefit of notification of the Government of National Capital Territory

of Delhi in the Department of Finance (Revenue–I) No. 02/2019– State Tax (Rate), dated the

12th September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide

No. F.3(52)/Fin.(Rev-I)/2019-20/DS-VI/425 dated the 12th September, 2019” shall be inserted;

(ii) in the Explanation,-

(A) after the words “not be eligible to avail”, the word “of” shall be omitted;

(B) after the words “opting for the composition scheme”, the words, letters, figures and brackets

“or opting for paying tax by availing the benefit of notification of the Government of National

Capital Territory of Delhi in the Department of Finance (Revenue–I) No. 02/2019–State Tax

(Rate), dated the 12th September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV,

vide No. F.3(52)/Fin.(Rev-I)/2019-20/DS-VI/425 dated the 12th September, 2019” shall be

inserted;

e) in sub-rule (5), for the words, figures and letters “the details relating to the period prior to his

opting for payment of tax under section 9 in FORM GSTR- 4 till the due date of furnishing the

return for the quarter ending September of the succeeding financial year or furnishing of annual

return of the preceding financial year, whichever is earlier”, the words, letters and figures “a

statement in FORM GST CMP-08 for the period for which he has paid tax under the composition

scheme till the 18th day of the month succeeding the quarter in which the date of withdrawal falls

and furnish a return in FORM GSTR-4 for the said period till the thirtieth day of April following

the end of the financial year during which such withdrawal falls” shall be substituted;

after sub-rule (5), the following sub-rule shall be inserted, namely:-

“(6) A registered person who ceases to avail the benefit of notification of the Government of

National Capital Territory of Delhi in the Department of Finance (Revenue–I) No. 02/2019–State

Tax (Rate), dated the 12th September, 2019, published in the Gazette of Delhi, Extraordinary, Part

IV, vide No. F.3(52)/Fin.(Rev-I)/2019-20/DS-VI/425 dated the 12th September, 2019, shall, where

required, furnish a statement in FORM GST CMP-08 for the period for which he has paid tax by

availing the benefit under the said notification till the 18th day of the month succeeding the quarter

in which the date of cessation takes place and furnish a return in FORM GSTR-4 for the said

period till the thirtieth day of April following the end of the financial year during which such

cessation happens.”.

4. In the said rules, after FORM GST CMP-07, the following form shall be inserted, namely:-

“Form GST CMP – 08

[See rule 62]

Statement for payment of self-assessed tax

GSTIN

(a) Legal name

<Auto>

(b) Trade name

<Auto>

<Auto> (After filing)

(d) Date of filing

<Auto> (After filing)

3. Summary of self-assessed liability

(net of advances, credit and debit notes and any other adjustment due to amendments etc.)

Financial Year

Quarter

DELHI GAZETTE : EXTRAORDINARY

PART IV]

(Amount in ₹ in all tables)

Sr.

No.

Description

Value

Integrated

tax

Central

tax

State/ UT

tax

Cess

Outward supplies (including

exempt supplies)

Inward supplies attracting

reverse charge including import

of services

Tax payable (1+2)

Interest payable, if any

Tax and interest paid

4. Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to the

best of my knowledge and belief and nothing has been concealed therefrom.

Signature

Place :

Name of Authorised Signatory

Date:

Designation/Status

Instructions:

1. The taxpayer paying tax under the provisions of section 10 of the Delhi Goods and Services Tax Act,

2017 or by availing the benefit of notification No. 02/2019–State Tax (Rate), dated the

12th September, 2019 [F.3(52)/Fin.(Rev-I)/2019-20/DS-VI/425 dated the 12th September, 2019] shall

make payment of tax on quarterly basis by the due date.

2. Adjustment on account of advances, credit/debit notes or rectifications shall be reported against the

liability.

3. Negative value may be reported as such if such value comes after adjustment.

4. If the total tax payable becomes negative, then the same shall be carried forward to the next tax period

for utilising the same in that tax period.

5. Interest shall be leviable if payment is made after the due date.

6. ‘Nil’ Statement shall be filed if there is no tax liability due during the quarter.”.

5. In the said rules, in FORM GST REG-01, after instruction number 16, the following instruction shall

be inserted, namely:-

“17. Taxpayers who want to pay tax by availing benefit of notification No. 02/2019–State Tax (Rate),

dated the 12th September, 2019, as amended, shall indicate such option at serial no. 5 and 6.1(iii) of

this Form.”.

By Order and in the Name of the Lt. Governor

of the National Capital Territory of Delhi,

SUNIL SEHGAL, Dy. Secy. VI (Finance)

Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification dated

the 22nd June, 2017, published vide number F.3(10)/Fin (Rev-I)/2017-18/DS-VI/342 dated the

22nd June, 2017 and last amended vide notification No. 16/2019-State Tax, dated the 6th January, 2020,

published vide number F.3(95)/Fin (Rev-I)/2019-20/DS-VI/14 dated the 6th January, 2020.

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: 2020.03.17 19:47:26 +05'30'