2445 DG/2020

(1)

रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99

xxxGIDHxxx

xxxGIDExxx

असाधारण

EXTRAORDINARY

प्राजधकार से प्रकाजित

PUBLISHED BY AUTHORITY

भाग IV

PART IV

राष्ट्रीय रािधानी राज्य क्षेत्र दिल्ली सरकार

GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI

foÙk ¼jktLo&I½ foHkkx

vf/klwpuk

fnYyh] 5 twu] 2020

la[;k 31@2019&jkT; dj

la-Qk- 03¼8½@foÙk¼jkt0& I½@2020&21@Mh,l&VI/ 171-—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 'kfä;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~ %&

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

¼2½ bu fu;eksa esa vU;Fkk micaf/kr ds flok; ;s jkti= esa fnukad 28 twu] 2019 dks ço`Ùk gksaxs A

fnYyh eky vkSj lsok dj fu;e] 2017 ¼ftls blesa blds i'pkr~ mä fu;e dgk x;k gS½ ds fu;e 10 ds i'pkr~

fuEufyf[kr fu;e var%LFkkfir fd;k tk,xk] vFkkZr~ %&

Þ10-d cSad [kkrs ds C;kSjksa dk fn;k tkuk & lkekU; iksVZy ij ç:i th,lVh vkjbZth&06 esa jftLVªhdj.k

çek.ki= miyC/k djok, tkus vkSj eky vkSj lsok dj igpku la[;k leuqnsf'kr fd, tkus ds i'pkr~ ,sls

jftLVªh—r O;fä ls fHkUu ftls] ;FkkfLFkfr] fu;e 12 ;k fu;e 16 ds v/khu jftLVªhdj.k çnku fd;k x;k gS]

jftLVªh—r O;fä] fdlh vU; mica/k ds vuqikyu esa lkekU; iksVZy ij] ;Fkk'kD;] 'kh?kz fdarq jftLVªhdj.k fn,

tkus dh rkjh[k ls iSarkyhl fnu ds i'pkr~ ;k ml rkjh[k dks] ftldks /kkjk 39 ds v/khu fooj.kh dk fn;k tkuk

सं. 106] दिल्ली, िुक्रवार, िून 5 , 2020/ज् येष् ठ 15, 1942 [रा.रा.रा.क्षे.दि. सं. 41

No. 106] DELHI, FRIDAY, JUNE 5, 2020/JYAISTHA 15, 1942 [N.C.T.D. No. 41

भारत सरकार

GOVERNMENT OF INDIA

एस.जी.-डी.एल.-अ.-08062020-219830

SG-DL-E-08062020-219830

[PART IV

DELHI GAZETTE : EXTRAORDINARY

visf{kr gS] buesa ls tks Hkh iwoZrj gksa] cSad [kkrs ds C;kSjs ds lca/k esa tkudkjh ;k dksbZ vU; ,slh tkudkjh nsxk]

ftldh vis{kk dh tk,] nsxkA ßA

mä fu;eksa ds fu;e 21 ds [kaM ¼x½ ds i'pkr~ fuEufyf[kr [kaM var%LFkkfir fd;k tk,xk] vFkkZr~ %&

Þ¼?k½ fu;e 10d ds mica/kksa dk mYya?ku djrk gS AßA

mä fu;eksa ds fu;e 32 ds i'pkr~ 1 tqykbZ] 2019 ls fuEufyf[kr fu;e var%LFkkfir fd;k tk,xk] vFkkZr~ %&

Þ32d- mu n'kkvksa esa çnk; dk ewY; tgka dsjy [kk| midj ykxw gksrk gS &,sls eky ;k lsokvksa ;k nksuksa ds

çnk; ds ewY; dks] ftu ij dsjy foÙk fo/ks;d] 2019 ds [kaM 14 ds v/khu dsjy [kk| midj dk mn~xzg.k fd;k

x;k gS] vf/kfu;e dh /kkjk 15 ds fuca/kuksa esa vo/kkfjr fd;k x;k ewY; le>k tk,xk fdarq mls mä midj dks

lfEefyr ugha fd;k tk,xk AßA

mä fu;eksa ds fu;e 46 esa ikaposa ijarqd ds i'pkr~] ckn esa vf/klwfpr dh tkus okyh rkjh[k ls fuEufyf[kr

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

Þijarq ;g Hkh fd ljdkj] vf/klwpuk }kjk] ifj"kn~ dh flQkfj'kksa ij vkSj ,slh 'krksaZ vkSj fucZU/kuksa ds v/khu jgrs

gq,] tks mlesa of.kZr fd, tk,a] ;g fofufnZ"V dj ldsxh fd çnk; i= dk Rofjr çfrfØ;k ¼D;w vkj½ dksM

gksxkAßA

mä fu;eksa ds fu;e 49 esa rhljs ijarqd ds i'pkr~ ckn esa vf/klwfpr dh tkus okyh rkjh[k ls fuEufyf[kr

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

Þijarq ;g Hkh fd ljdkj] vf/klwpuk }kjk] ifj"kn~ dh flQkfj'kksa ij vkSj ,slh 'krksaZ vkSj fucZU/kuksa ds v/khu jgrs

gq,] tks mlesa of.kZr fd, tk,¡] ;g fofufnZ"V dj ldsxh fd çnk; i= dk Rofjr çfrfØ;k ¼D;w vkj½ dksM

gksxkAßA

mä fu;eksa ds fu;e 66 ds mifu;e ¼2½ esa]&

¼d½ Þç:i th,lVhvkj&2d ds Hkkx x esa çR;sd çnk;drkZ dks vkSj lkekU; iksVZy ij ç:i th,lVhvkj&4dß

esa 'kCnksa] v{kjksa vkSj vadksa ds LFkku ij ÞçR;sd ,sls O;fä dks] ftldh dVkSrh dh xbZ gS] lkekU; iksVZy ijß

'kCn j[ks tk,axs (

¼[k½ Þdh lE;d~ rkjh[kß 'kCnksa dk yksi fd;k tk,xk (

¼x½ ÞlkekU; iksVZy ijß 'kCnksa ds i'pkr~ Þfof/kekU;dj.k ds i'pkr~ mlds bysDVªWkfud udn [kkrs esa ls dVkSrh

dh xbZ dj dh jde dk nkok djus ds fy,ß 'kCn var%LFkkfir fd, tk,axs A

mä fu;eksa ds fu;e 67 ds mifu;e ¼2½ esa]&

¼d½ Þç:i th,lVhvkj&2d ds Hkkx xß esa 'kCnksa] v{kjksa vkSj vadksa dk yksi fd;k tk,xk (

¼[k½ Þdh ns; rkjh[kß 'kCnksa dk yksi fd;k tk,xk (

¼x½ ÞlkekU; iksVZy ij bysDVªkWfud :i esaß 'kCnksa ds i'pkr~ Þfof/kekU;dj.k ds i'pkr~ mlds bysDVªkWfud udn

[kkrs esa lax`ghr dj dh jde dk nkok djus ds fy,ß 'kCn var%LFkkfir fd, tk,axs A

mä fu;eksa ds fu;e 87 esa]&

¼d½ mifu;e ¼2½ ds nwljs ijrqad dk yksi fd;k tk,xk A

¼[k½ mifu;e ¼9½ esa]&

¼i½ Þç:i th,lVhvkj&02ß 'kCnksa] v{kjksa vkSj vadksa dk yksi fd;k tk,xk (

¼ii½ Þfu;e 87 ds mica/kksa ds vuqlkjß 'kCnksa dk yksi fd;k tk,xk A

¼x½ mifu;e ¼12½ ds i'pkr~ ckn esa vf/klwfpr dh tkus okyh rkjh[k ls fuEufyf[kr mifu;e var%LFkkfir fd;k

tk,xk] vFkkZr~ %&

Þ¼13½ dksbZ jftLVªh—r O;fä] lk/kkj.k iksVZy ij ç:i th,lVh ih,eVh&09 esa ,dh—r dj] dsUæh; dj] jkT;

dj ;k la?k jkT;{ks= dj ds fy, bysDVªkWfud udn [kkrs esa] vf/kfu;e ds v/khu bysDVªkWfud udn [kkrs esa

miyC/k dj] C;kt] 'kkfLr] Qhl dh fdlh jde ;k fdlh vU; jde dks varfjr dj ldsxkAßA

10-

mä fu;eksa ds fu;e 91 ds mifu;e ¼3½ esa] ckn esa vf/klwfpr dh tkus okyh rkjh[k ls] lHkh LFkkuksa ij tgka os

vkrs gSa] Þlank; lwpukß 'kCnksa ds LFkku ij] Þlank; vkns'kß 'kCn j[ks tk,axsA

11-

mä fu;eksa ds fu;e 92 esa] ckn esa vf/klwfpr dh tkus okyh rkjh[k]&

[PART IV

DELHI GAZETTE : EXTRAORDINARY

¼d½ mifu;e ¼4½ esa] lHkh LFkkuksa ij tgka os vkrs gSa] Þlank; lwpukß 'kCnksa ds LFkku ij] Þlank; vkns'kß 'kCn j[ks

tk,axs (

¼[k½ mifu;e ¼4½ esa] Þtks og ç:i th,lVh vkj,QMh&06 bysDVªkWfud :i ls çR;; fd;k tk,xkß 'kCnksa ds

LFkku ij] Þogka og ç:i th,lVh vkj,QMh&06 esa vkns'k djsxk vkSj çfrnk; dh jde ds fy, ç:i

th,lVh vkj,QMh&05 esa lank; lwpuk tkjh djsxk rFkk mls lesfdr lank; lwpuk ds vk/kkj ij vkosnd

dh jftLVªhdj.k fof'kf"V;ksa esa of.kZr vkSj çfrnk; vkosnu esa ;FkkfofufnZ"V mlds fdlh cSad [kkrs esa

bysDVªkWfud :i ls tek djsxkß 'kCn j[ks tk,axs (

¼x½ mifu;e ¼4½ ds i'pkr~ fuEufyf[kr mifu;e var%LFkkfir fd;k tk,xk] vFkkZr~ %&

Þ¼4d½ jkT; ljdkj] mifu;e ¼4½ ds v/khu tkjh lesfdr lank; lykg ds vk/kkj ij çfrnk; dk laforj.k

djsxh Aß (

¼?k½ mifu;e ¼5½ esa] Þlwpukß 'kCn ds LFkku ij] Þlank; vkns'kß 'kCn j[ks tk,axs A

12-

mä fu;eksa ds fu;e 94 esa] ckn esa vf/klwfpr dh tkus okyh rkjh[k ls] Þlank; lwpukß 'kCnksa ds LFkku ij]

Þlank; vkns'kß 'kCn j[ks tk,axs A

13-

mä fu;eksa ds fu;e 95 ds i'pkr~ 1 tqykbZ] 2019 ls fuEufyf[kr fu;e var%LFkkfir fd;k tk,xk] vFkkZr~ %&

Þ95d- fdlh varjjk"Vªh; foeku iÙku ij çoklh dkmaVj ls vkxs çLFkku {ks= esa LFkkfir çLFkku djus okys

varjjk"Vªh; i;ZVd dks dj eqä vkiwfrZ djus okys [kqnjk vkmVysV dks djksa dk çfrnk;&

¼1½ fdlh varjjk"Vªh; foeku iÙku ij çoklh dkmaVj ls vkxs çLFkku {ks= esa LFkkfir çLFkku djus okys

varjjk"Vªh; i;ZVd dks] tks Hkkjr ls tk jgk gS] ns'kh eky dh vkiwfrZ djus okyh [kqnjk vkmVysV ,sls eky

dh vkod vkiwfrZ ij blds }kjk lanÙk dj ds çfrnk; dh nkok djus dk ik= gksxk A

¼2½ vkod vkiwfrZ;ksa ij lanÙk dj ds çfrnk; dk nkok djus okyk [kqnjk vkmVysV] ;FkkfLFkfr] ekfld ;k

frekgh vk/kkj ij] lk/kkj.k iksVZy ds ek/;e ls ;k rks çR;{k ;k vk;qä }kjk vf/klwfpr çlqfo/kk dsUæ ds

ek/;e ls] ç:i th,lVh vkj,QMh&10[k esa çfrnk; ds nkos ds fy, vkosnu djsxk A

¼3½ ;FkkfLFkfr] ekl ;k frekgh ds nkSjku dh xbZ vkiwfrZ ds fy, tkjh chtdksa dh Loçekf.kr ladfyr

tkudkjh] lacaf/kr Ø; chtd ds lkFk çfrnk; vkosnu ds lkFk çLrqr dh tk,xh A

¼4½ mä [kqnjk vkmVysV }kjk lanÙk dj dk çfrnk; rc miyC/k gksxk] ;fn&

¼d½ mä [kqnjk vkmVysV }kjk dj chtd ds fy, fdlh jftLVªh—r O;fä ls eky ds vkod vkiwfrZ çkIr

dh xbZ Fkh (

¼[k½ mä [kqnjk vkmVysV }kjk dksbZ dj çHkk;Z fd, fcuk fons'kh fofue; esa fdlh ckgj tkus okys

varjjk"Vªh; i;ZVd dks mä eky dh vkiwfrZ dh xbZ Fkh (

¼x½ vkod vkiwfrZ ds fy, dj chtd ij [kqnjk vkmVysV dk uke vkSj eky vkSj lsok dj igpku la[;k

dk mYys[k gS ( vkSj

¼?k½ ,sls vU; fucZU/ku vkSj 'krsaZ] tks fofufnZ"V dh tk,a] dk lek/kku dj fn;k x;k gks A

¼5½ bl fu;e ds v/khu Loh—fr vkSj lank; ds fy, fu;e 92 ds mica/k ;Fkk vko';d ifjorZu lfgr ykxw

gksaxs A

Li"Vhdj.k & bl fu;e ds ç;kstuksa ds fy,] Þckgj tkus okyk varjjk"Vªh; i;ZVdß in ls ,slk O;fä vfHkçsr gS tks Hkkjr

esa lkekU;r% fuoklh ugha gS vkSj tks Hkkjr esa oS/k vçoklh ç;kstuksa ds fy, Ng ekl ls vuf/kd #dus ds fy, Hkkjr esa

ços'k djrk gS AßA

14- mä fu;eksa ds fu;e 128 esa]&

¼d½ mifu;e ¼1½ esa Þfyf[kr vkosnu dh çkfIr ijß 'kCnksa ds i'pkr~ Þ;k ,slh foLrkfjr vof/k tks fyf[kr esa

vfHkys[kc) fd, tkus okys dkj.kksa ls ,d ekl dh vkSj vof/k ds vf/kd dh gks] tks çkf/kdkjh }kjk

vuqKkr fd, tk,ß 'kCn var%LFkkfir fd, tk,axs (

¼[k½ mifu;e ¼2½ esa]&

i- ÞLFkkuh; ç—fr ds ekeyksa ij fgrc) i{kdkjksa ls lHkh vkosnuß 'kCnksa ds i'pkr~ Þ;k ,sls vkosnu tks

LFkk;h lfefr }kjk vxzsf"kr fd, tk,ß 'kCn var%LFkkfir fd, tk,axs (

ii- ÞjkT; Lrjh; Nkuchu lfefr vkSj Nkuchu lfefr }kjkß 'kCnksa ds i'pkr~ Þfyf[kr vkosnu dh çkfIr dh

rkjh[k ls nks ekl ds Hkhrj ;k çkf/kdkjh }kjk ;Fkk vuqKkr fyf[kr esa ys[kc) dkj.kksa ls ,d ekl

ls vuf/kd vof/k ds Hkhrjß 'kCn var%LFkkfir fd, tk,axs A

[PART IV

DELHI GAZETTE : EXTRAORDINARY

15- mDr fu;e ds fu;e 129 ds mifu;e 6 esa Þrhu eghus dh vof/k ds Hkhrj vUos"k.k iwjk djsxkß okD;ka'k esa ç;qDr

Þrhuß 'kCn ds LFkku ij ÞNgß 'kCn j[kk tk,xk A

16- mDr fu;e ds fu;e 132 ds mifu;e ¼1½ esa ÞequkQk[kksjh fujks/kh egkfuns'kdß 'kCn ls igys Þçkf/kdkjhß 'kCn

var%LFkkfir fd;k tk,xkA

17- mDr fu;e ds fu;e 133 esa]&&

¼d½ mifu;e ¼1½ esa Þrhuß 'kCn ds LFkku ij ÞNgß 'kCn j[kk tk,xk (

¼[k½ mifu;e ¼2½ ds i'pkr~ fuEufyf[kr mifu;e var%LFkkfir fd;k tk,xk] vFkkZr~%&

¼2d½ çkf/kdkjh] mifu;e ¼1½ ds v/khu vo/kkj.k çfØ;k ds nkSjku fu;e 129 ds mifu;e ¼6½ ds v/khu

equkQk[kksjh fujks/kh egkfuns'kd ls çLrqr fjiksVZ ij ;fn dksbZ gks] Li"Vhdj.k ekax ldsxkA^^(

¼x½ mifu;e ¼3½ ds [kaM ¼x½ esa ÞÅijh [kaM ds v/khu vo/kkfjr /kujkf'k ds ipkl çfr'krß 'kCnksa ds i'pkr~

ÞmPprj /kujkf'k ds laxzg.k dh rkjh[k ls ,slh /kujkf'k ds tek djus dh rkjh[k rd vëkjg çfr'kr dh

nj ij C;kt ds lkFkß 'kCn var%LFkkfir fd, tk,axs A

¼?k½ mifu;e ¼3½ ds LI"Vhdj.k esa Þlacaf/kr jkT;^^ in ls jkT; vfHkçsr gS^^ 'kCnksa ds i'pkr~^^ ;k la?k jkT;{ks=^^

'kCn var%LFkkfir fd, tk,axs A

¼M-½ mifu;e ¼4½ ds i'pkr~ fuEufyf[kr mifu;e var%LFkkfir fd;k tk,xk] vFkkZr~ %&

Þ¼5½¼d½ mifu;e ¼4½ esa fdlh ckr ds gksrs gq, Hkh] tgka fu;e 129 ds mifu;e ¼6½ esa fufnZ"V equkQk[kksjh

fujks/kh egkfuns'kd dh fjiksVZ dh çkfIr ij] çkf/kdkjh ds ikl ;g fo'okl djus dk dkj.k gS fd

/kkjk 171 ds mica/kksa dk] eky ;k lsok ;k nksuksa ds laca/k esa mu ds flok;] tks mDr fjiksVZ esa

vkPNkfnr fd, x, gSa] mYya?ku fd;k x;k gS] çkf/kdkjh mu dkj.kksa ls tks ys[kc) fd, tk,a]

vf/kfu;e vkSj bu fu;eksa ds mica/kksa ds vuqlkj ,sls vU; eky ;k lsokvksa ;k nksuksa ds lac)

vUos"k.k ;k tkap djkus ds fy, mDr fu;e 1 esa fofufnZ"V le; lhek ds Hkhrj equkQk[kksjh

fujks/kh egkfuns'kd dks funs'k ns ldsxk A

¼[k½ [kaM ¼d½ ds v/khu vUos"k.k ;k tkap ubZ vUos"k.k ;k tkap le>h tk,xh vkSj fu;e 129 ds lHkh

mica/kksa ,sls vUos"k.k ;k tkap ij ;Fkko';d ifjorZu lfgr ykxw gksaxsA^^A

18- mDr fu;e ds fu;e 138 ds mifu;e ¼10½ ds] &&

¼d½ lkj.kh esa LraHk 3 esa Øe la[;k 1 ls Øe la[;k 4 ds lkeus Þvkdkj ls cM+k-LFkks;jk 'kCnksa ds i'pkr~ß Þ;k

eYVhekWMy ogu ftlesa de ls de ,d ckj iksr }kjk ifjogu lfEefyr gks^^ 'kCn var%LFkkfir fd,

tk,axs(

¼[k½ f}rh; ijarqd ds i'pkr~ fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk vFkkZr~ %&&

ijarq ;g vkSj Hkh fd bZ&os fcy dh oS/krk blds volku ds le; ls vkB ?kaVs ds Hkhrj foLrkfjr dh tk

ldsxhAß

19- mDr fu;e ds fu;e 138M ds mifu;e ¼d½ esa]&

¼d½ ^^/kkjk 10 ds v/khu dj dk lank; djus okyk dksbZ O;fDr^^ 'kCnksa ds i'pkr~ Þ;k fnYyh ljdkj] foÙk foHkkx

¼jktLo&I½ dh vf/klwpuk la[;k 02@2019 jkT; dj ¼nj½ rkjh[k 12@09@2019 tks fnYyh ds jkti=]

vlk/kkj.k ds Hkkx IV la0Qk0 03¼52½@foÙk¼jkt0& I½@2019&20@Mh,l& IV@425 fnukad

12@09@2019 }kjk çdkf'kr dh xbZ Fkh] ds ykHk dk miHkksx djus okyk^^ 'kCn vkSj vad var%LFkkfir fd,

tk,axsA

¼[k½ Þfoojf.k;kaß 'kCn ds LFkku ij Þç#i th,lVh lh,eih&08 esa fooj.kß 'kCn] v{kj vkSj vad dks j[ks

tk,axsA

¼x½ Þdj vof/k;ksaß 'kCnksa ds LFkku ij Þfrekghß 'kCn j[kk tk,xkA

20- mDr fu;e ds ç:i th,lVh vkjbZth&01 ç#i dh ^^viyksM fd, tkus okys nLrkostksa dh lwph ls layXu lkj.kh^^

Øe la[;k 4 ds lkeus 'kh"kZd esa ÞcSad ys[kk lacaf/kr çek.kß 'kCnksa ds i'pkr~ Þtgk¡ ,sls ys[kk ds C;kSjs fn, tkrs gSaß 'kCn

var%LFkkfir fd, tk,axs A

21- mDr fu;e ds ç#i th,lVh vkjbZth&07 ds] Hkkx [k esa çfof’V 12 ds i'pkr~ fuEufyf[kr çfof’V var%LFkkfir dh

tk,xh] vFkkZr~ %&

Þ12A- cSad [kkrk ¼[kkrs½ ds C;kSjs ¼oSdfYid½

[PART IV

DELHI GAZETTE : EXTRAORDINARY

vkosnd }kjk j[ks x, cSad [kkrs dh dqy la[;k ¼10 cSad [kkrksa rd fjiksVZ dh

tk,xh½

cSad [kkrk 1 dk C;kSjk

[kkrk la[;k

[kkrs dk çdkj

vkbZ,Q,llh

cSad dk uke

'kk[kk dk irk

Lor% Hkjk tk,xk

fVIi.k % vkSj cSad [kkrs tksMsa

22- mDr fu;e ç#i th,lVh vkjbZth&12 esa] Hkkx [k esa 12 çfof’V ds i'pkr~ fuEufyf[kr çfof’V var%LFkkfir dh

tk,xh] vFkkZr~ %&

^^13- cSad [kkrk ¼[kkrs½ ds C;kSjs ¼oSdfYid½

vkosnd }kjk j[ks x, cSad [kkrs dh dqy la[;k ¼10 cSad [kkrksa rd fjiksVZ dh

tk,xh½

cSad [kkrs dk C;kSjk 1

[kkrk la[;k

[kkrs dk çdkj

vkbZ,Q,llh

cSad dk uke

'kk[kk dk irk

Lor%&ikiqysVM ¼laiknu jhfr esa½

fVIi.k % vkSj cSad [kkrs tksaMsa^^A

23- mDr fu;e ds ç:i th,lVhvkj&4 ds LFkku ij fuEufyf[kr ç:i j[kk tk,xk] vFkkZr~%&

Þç#i th,lVhvkj&4

[fu;e 62 nsf[k,]

lajpuk mn~xzg.k ;k vf/klwpuk la- 02@2019& dsaæh; dj ¼nj½ dk ykHk mBkus ds fy, fodYi ysus okys jftLVªh—r

O;fDr dk foRrh; o"kZ ds fy, fooj.kh

o"kZ

th,lVhvkbZ,u

2- ¼d½

jftLVªhd`r O;fDr dk fof/kd uke

<Lor%>

¼[k½

O;kikj dk uke] ;fn dksbZ gS

<Lor%>

3- ¼d½

iwoZ ds foRr o"kZ esa ladfyr vkorZ ¼Lor% Hkjk

tk,xk½

¼[k½

,vkj,u

<Lor%>¼nkf[ky djus ds i'pkr~½

¼x½

,vkj,u dh rkjh[k

<Lor%>¼nkf[ky djus ds i'pkr~½

4- ,sls vkod çnk; ftuds varxZr os çnk; Hkh gSa ftu ij dj dk lank; çfrykse çHkkj ij fd;k tkuk gSA

[PART IV

DELHI GAZETTE : EXTRAORDINARY

çnk;drkZ dk

th,l fVu

chtd C;kSjs

dj;ksX;

ewY;

dj dh jde

çnk; dk LFkku

¼jkT;@la?k

jkT;{ks= dk

uke½

rkjh[k

ewY;

,dh—r

dsaæh;

jkT;@la?k

jkT;{ks= dj

lsl

4d- vkod çnk; tks fdlh jftLVªh—r çnk;drkZ ls xzg.k fd;k x;k gS ¼mu çnk;ksa ftu ij çfrykse çHkkj ykxw gksrk gS

dks NksM+dj½

4[k- vkod çnk; tks fdlh jftLVªh—r çnk;nkrk ls xzg.k fd;k x;k gS ¼çfrykse çHkkj ykxw gksrk gS½

4x- vkod çnk; tks fdlh vjftLVªh—r çnk;drkZ ls xzg.k fd;k x;k gS

4?k- vk;kr lsok

5- ç#i th,lVh lh,eih&08 ds vuqlkj Lor%fu/kkZfjr mRrjnkf;Ro dk laf{kIr fooj.k

¼la'kks/ku vkfn ds dkj.k vfxze usV] çR;; vkSj ukes uksV vkSj dksbZ vU; lek;kstu½

Øe la-

fooj.k

ewY;

dj dh jde

,dh—r dj

dsaæh; dj

jkT;@la?k

jkT;{ks= dj

lsl

tkod çnk; ¼NwV çkIr çnk;

lfgr½

<Lor%>

,slk vkod çnk; ftudks

çfrykse çHkkj ykxw gksrk gS

ftlds varxZr vk;kr lsok,a Hkh

gSaA

<Lor%>

dj lanÙk ¼1+ +2½

<Lor%>

C;kt lanRr] ;fn dksbZ gS

<Lor%>

6- ,sls tkod çnk;@vkod çnk; ftudks çfrykse çHkkj ykxw gksrk gS ds dj nj okj C;kSjs

¼la'kks/ku vkfn ds dkj.k vfxze usV] çR;; vkSj ukes uksV vkSj vU; lek;kstu½

Øe la-

çnk; dk çdkj

¼tkod@vkod½

dj dh

nj¼%½

ewY;

dj dh jde

,dh—r dj ,dh—r dj ,dh—r dj ,dh—r dj

<Lor%>

dqy

<Lor%>

[PART IV

DELHI GAZETTE : EXTRAORDINARY

7- VhMh,l@Vhlh,l çkIr

dVkSrhdrkZ@bZ&okf.kT; çpkyd dk

th,lVhvkbZ,u

ldy ewY;

jde

dsUæh; dj

jkT;@la?k jkT;{ks= dj

8- lans; vkSj lanÙk dj] C;kt] foyEc 'kqYd

Ø-

dj dk

çdkj

lans; dj dh

jde ¼lkj.kh 6

ds vuqlkj½

igys ls lanÙk dj

jde ¼ç:i

th,lVh

lh,eih&08 ds

ek/;e ls ½

lans; dj dh

vfr'ks"k jde]

;fn dksbZ gks

¼3&4½

lans;

C;kt

lanÙk

C;kt

lans;

foyEc

'kqYd

lanÙk

foyEc

'kqYd

,dh—r

<Lor%>

dsUæh;

<Lor%>

jkT;@la?k

jkT;{ks=

<Lor%>

midj

<Lor%>

9- bysDVª‚fud jksdM+ cgh ls nkok—r çfrnk;

o.kZu

C;kt

'kkfLr

Qhl

vU;

ukes çfof"V la-

¼d½ ,dh—r dj

¼[k½ dsUæh; dj

¼x½ jkT;@la?k

jkT;{ks= dj

¼x½ midj

cSad [kkrs ds C;kSjs ¼Mª‚i Mkmu½

lR;kiu

eSa lR;fu"Bk ls ;g çfrKku vkSj ?kks"k.kk djrk gwa fd blesa Åij nh xbZ tkudkjh esjs loksZÙke Kku vkSj fo'okl ds

vuqlkj lR; vkSj lgh gS vkSj blesa ls dksbZ ckr fNikbZ ugha xbZ gS A

çkf/k—r gLrk{kjdrkZ ds gLrk{kj

LFkku %

çkf/k—r gLrk{kjdrkZ dk uke

rkjh[k %

inkfHk/kku@çkfLFkfr

vuqns'k %&

ç;qä fuca/ku %

¼d½ th,lVhvkbZ,u % eky vkSj lsok dj igpku la-

¼[k½ VhMh,l % lzksr ij dj dVkSrh

[PART IV

DELHI GAZETTE : EXTRAORDINARY

¼x½ Vhlh,l % lzksr ij laxzfgr djs

çR;sd foÙkh; o"kZ ;k mlds Hkkx ds fy, ç:i th,lVhvkj&4 esa C;kSjs] ,sls foÙkh; o"kZ dh lekfIr ds i'pkr~

vkus okys vçSy ds rhlosa fnu rd çLrqr fd, tkus pkfg, A

Bhd iwoZorhZ foÙkh; o"kZ ds fy, djnkrk dk ladfyr vkorZ Lor% çfo"V fd;k tk,xk A

lesfdr vk/kkj ij vkod çnk;ksa] nj&okj] th,lVhvkbZ,u&okj ls lEcfU/kr tkudkjh lekfo"V djus ds fy,

lkj.kh 4 %

¼i½

vkod çnk;ksa ls fHkUu jftLVªh—r çnk;drkZ ls mu vkod çnk;ksa] ftudks çfrykse çHkkj ykxw gksrs gSa]

dks lekfo"V djus ds fy, lkj.kh 4d (

(ii½

,slk jftLVªh—r çnk;drkZ ls] ftldks çfrykse çHkkj ykxw gksrk gS] vkod çnk; dks lekfo"V djus ds

fy, lkj.kh 4[k (

¼iii½

vjftLVªh—r çnk;drkZ ls çnk;ksa dks lekfo"V djus ds fy, lkj.kh 4x (

¼iv½

lsokvksa ds vk;kr dks lekfo"V djus ds fy, lkj.kh 4?k (

,sls tkod çnk;ksa] ¼ftuds vUrxZr NwV lekfo"V çnk; Hkh gSa½ vkSj ,sls vkod çnk;ksa] ftudks foÙkh; o"kZ ds

nkSjku ç:i th,lVh lh,eih&08 esa iwoZ esa ;Fkk?kksf"kr lsokvksa ds vk;kr lfgr çfrykse çHkkj ykxw gksrs gSa] ds

C;kSjs ¼vkSj muds lek;kstd½ lekfo"V djus ds fy, lkj.kh 5 A

dVkSrhdrhZ@bZ&okf.kT; çpkyd ls lekfo"V lzksr ij dj dVkSrh@lzksr ij laxzghr dj çR;; lkj.kh 7 esa Lor%

çfo"V fd;k tk,xkAß

24- mä fu;eksa ds ç:i th,lVhvkj&9 esa]&

¼d½ lkj.kh ds Øe la- 8 ds LraHk 2 dh iafä x esa] ÞflrEcj] 2018 rdß 'kCnksa vkSj vadksa ds LFkku ij] Þ2018

ekpZ] ls 2019 rdß vad vkSj 'kCn j[ks tk,axs (

¼[k½ lkj.kh ds Hkkx 5 ds LraHk 2 ds 'kh"kZd esa] Þpkyw foÙkh; o"kZ ds vçSy ls flrEcj rd ;k iwoZ foÙkh; o"kZ dh

okf"kZd fooj.kh ds Qkby fd, tkus dh rkjh[k rd] tks Hkh igys gks] dh foojf.k;ksa esa ?kksf"kr iwoZ foÙkh;

o"kZß 'kCnksa vkSj v{kjksa ds LFkku ij] ÞvçSy] 2018 ls ekpZ] 2019 rd ds chp foojf.k;ksa esa ?kksf"kr foÙkh; o"kZ

2017&18ß v{kj] vad vkSj 'kCn j[ks tk,axs A

¼x½ vuqns'kksa esa Øe la- 3 dk yksi fd;k tk,xk (

¼?k½ vuqns'kksa ds Øe la- 4 esa] Þbl Hkkx esa ?kksf"krß ds lkFk lekIr gksus okys okD; ds i'pkr~] fuEufyf[kr 'kCn]

vad vkSj v{kj vUr%LFkkfir fd, tk,axs] vFkkZr~ %&

Þ;g /;ku fn;k tk, fd foÙkh; o"kZ 2017&18 ds fy, vfrfjä nkf;Ro ç:i th,lVhvkj&1 esa ?kksf"kr ugha

fd;k x;k gS vkSj ç:i th,lVhvkj&3[k bl fooj.kh esa ?kksf"kr fd;k tk, A rFkkfi] djnkrk bl fooj.kh

ds ek/;e ls foÙkh; o"kZ 2017&18 ds nkSjku vnkok—r buiqV dj çR;; dk nkok ugha dj ldrsAß (

¼³½ vuqns'kksa ds Øe la- 5 dh lkj.kh ds LraHk 2 esa]&

¼i½ Øe la- 8d ds lkeus Þmuds ç:i th,lVhvkj&1 esa rRLFkkuh çnk;drkZvksaß 'kCnksa] v{kjksa vkSj vadksa

ds i'pkr~] fuEufyf[kr 'kCn] v{kj vkSj vad vUr%LFkkfir fd, tk,axs] vFkkZr~ %&

Þ;g /;ku fn, tk, fd 1 ebZ] 2019 rd l`ftr ç:i th,lVhvkj&2d dks lkj.kh esa Lor% çfo"V

fd;k tk,xk Aß(

¼ii½ Øe la- 8x ds lkeus] ÞflrEcj] 2018 rdß 'kCnksa ds LFkku ij] Þ2018 ls ekpZ 2019ß rd 'kCn j[ks

tk,axs (

¼p½ vuqns'kksa ds Øe la- 7 esa]&

¼i½ Þpkyw foÙkh; o"kZ ds vçSy ls flrEcj ekl ;k iwoZ foÙkh; o"kZ dh okf"kZd fooj.kh ds Qkby fd, tkus dh rkjh[k

¼mnkgj.kkFkZ foÙkh; o"kZ 2017&18 ds fy, okf"kZd fooj.kh esa] foÙkh; o"kZ 2017&18 ds fy, vçSy ls flrEcj] 2018

rd ?kksf"kr laO;ogkjksa dh ?kks"k.kk dh tk,xh½] tks Hkh igys gksß 'kCnksa] v{kjksa] dks"Bdksa vkSj vadksa ds LFkku ij] ÞvçSy]

2018 ls ekpZ] 2019 ds chpß 'kCn vUr%LFkkfir fd, tk,axs (

¼ii½ lkj.kh ds LraHk 2 esa]&

[PART IV

DELHI GAZETTE : EXTRAORDINARY

¼d½ Øe la- 10 vkSj Øe la- 11 ds lkeus] Þpkyw foÙkh; o"kZ ds flrEcj rd ;k iwoZ foÙkh; o"kZ ds fy, okf"kZd fooj.kh ds

Qkby fd, tkus dh rkjh[k rd] tks Hkh igys gksß 'kCnksa ds LFkku ij] Þ2018 ls ekpZ] 2019 rdß vad vkSj 'kCn j[ks

tk,axs (

¼[k½ Øe la- 12 ds lkeus] Þpkyw foÙkh; o"kZ ds flrEcj rd ;k iwoZ foÙkh; o"kZ ds fy, okf"kZd fooj.kh Qkby fd, tkus

dh rkjh[k rd] tks Hkh igys gksß 'kCnksa ds LFkku ij] Þ2018 ls ekpZ 2019 rdß vad vkSj 'kCn j[ks tk,axs (

¼x½ Øe la- 13 ds lkeus] pkyw foÙkh; o"kZ ds flrEcj rd ;k iwoZ foÙkh; o"kZ ds fy, okf"kZd fooj.kh Qkby fd, tkus

dh rkjh[k rd] tks Hkh igys gksß 'kCnksa ds LFkku ij] Þ2018 ls ekpZ 2019 rdß vad vkSj 'kCn j[ks tk,axs A

25- mä fu;eksa esa] ç:i th,lVh ih,eVh&07 ds i'pkRk~] ckn esa vf/klwfpr dh tkus okyh rkjh[k ls fuEufyf[kr ç:i

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

ç:i th,lVh ih,eVh&09

[fu;e 87¼13 nsf[k,½]

th,lVhvkbZ,u

¼d½ fof/kd uke

<Lor%>

¼[k½ O;kikj uke] ;fn

dksbZ gks

<Lor%>

,vkj,u

,vkj,u dh rkjh[k

5- ,d ys[kk 'kh"kZ ls vU; ys[kk 'kh"kZ esa varfjr dh tkus okyh jde ds C;kSjs

¼jde #i, esa½

fuEufyf[kr ls varfjr dh tkus okyh jde

fuEufyf[kr esa varfjr dh tkus okyh jde

eq[; 'kh"kZ

y?kq 'kh"kZ

miyC/k jde

eq[; 'kh"kZ

y?kq 'kh"kZ

varfjr jde

<dsUæh; dj]

jkT;@la?k

jkT;{ks= dj]

,dh—r dj]

midj>

<dsUæh; dj]

jkT;@la?k

jkT;{ks= dj]

,dh—r dj]

midj>

C;kt

'kkfLr

Qhl

vU;

;ksx

[PART IV

DELHI GAZETTE : EXTRAORDINARY

6- lR;kiu

eSa lR;fu"Bk ls ;g çfrKku vkSj ?kks"k.kk djrk gwa fd blesa Åij nh xbZ tkudkjh esjs loksZÙke Kku vkSj fo'okl ds

vuqlkj lR; vkSj lgh gS vkSj blesa ls dksbZ ckr fNikbZ ugha xbZ gS A

çkf/k—r gLrk{kjdrkZ ds gLrk{kj

LFkku %

çkf/k—r gLrk{kjdrkZ dk uke

rkjh[k %

inkfHk/kku@çkfLFkfr

vuqns'k &

1- eq[; 'kh"kZ&,dh—r dj] dsUæh; dj] jkT;@la?k jkT;{ks= dj vkSj midj ds çfr funsZ'k gS A

2- y?kq 'kh"kZ&dj] C;kt] 'kkfLr] Qhl vkSj vU; ds çfr funsZ'k gS A

3- ;fn jde ,d eq[;@y?kq 'kh"kZ ls fdlh vU; eq[;@y?kq 'kh"kZ esa varfjr dh tkuh vk'kf;r gS rks bl ç:i dks HkjsaA

jde ds varj.k ds fy, y?kq 'kh"kZ oSlk gh ;k fHkUu gks ldrk gS A

4- ,d y?kq 'kh"kZ ls jde dks mlh eq[; 'kh"kZ ds v/khu fdlh vU; y?kq 'kh"kZ esa Hkh varfjr fd;k tk ldrk gS A

5- 'kh"kZd ls dksbZ jde dsoy rHkh varfjr dh tk ldrh gS ;fn varj.k ds le; ml 'kh"kZd ds v/khu vfr'ks"k

miyC/k gS A

26- mDr fu;e esa] ç:i th,lVh vkj,QMh&05 esa] ckn esa vf/klwfpr dh tkus okyh rkjh[k ls çHkkoh]&

¼d½ rhljh ykbu esa Þlykgß] 'kCn ds LFkku ij Þvkns'kß 'kCn j[ks tk,axs(

¼[k½ pkSFkh ykbu esa Þlykgß] 'kCn ds LFkku ij Þvkns'kß 'kCn j[ks tk,axs(

¼x½ NBh ykbu esa Þlsok esa <dsUæh;> ih,vks@[ktkuk@vkjchvkbZ@cSadß] 'kCnksa vkSj v{kjksa ds LFkku ij Þlsok

esa ih,vks] lhchvkbZlhß 'kCn vkSj v{kj j[ks tk,axs A

27- mä fu;e esa ç:i th,lVh vkj,QMh& 10 ds i'pkr~ 1 tqykbZ] 2019 ls fuEufyf[kr ç:i var%LFkkfir fd;k tk,xk]

vFkkZr~ %&

ç:i th,lVh vkj,QMh& 10 [k

[fu;e95 d ns[ksa]

'kqYd eqDr nqdkuksa@'kqYd lanRr nqdkuksa ¼[kqnjk dsaæksa½ }kjk çfrnk; ds fy, vkosnu

1- th,lVhvkbZ,u%

2- uke%

3- irk%

4- dj vof/k¼ekfld@=Sekfld½ % ls <fnu@ekl@o"kZ>rd <fnu@ekl@o"kZ>

5- nkok—r çfrnk; dh jde% <vkbZ,uvkj><'kCnksa esa>

6- çkIr ekyksa ds vkod çnk;ksa vkSj rRLFkkuh tkod çnk;ksa ds C;kSjs

çnk;ksa ds C;kSjs

vkod çnk;

rRLFkkuh tkod çnk;

çnk;drkZ

th,lVh

vkbZ,u

chtd ds C;kSjs

djk/ks;

ewY;

dj dh jde

chtd ds C;kSjs

la- @

,p,l,u

dksM

ifjek.k

ewY;

,dh—r

dsUæh;

jkT;@

la?k

jkT;

{ks=

la- @

,p,l,u

dksM

ifjek.k

djk/ks;

ewY;

7- ftlds fy, çfrnk; vkosnu fd;k x;k gS %

[PART IV

DELHI GAZETTE : EXTRAORDINARY

dsUæh; dj

jkT;@la?k jkT;{ks=

,dh—r dj

mi dj

dqy

< dqy >

8- cSad [kkrk ds C;kSjs%

cSad [kkrk la[;k

ii-

cSad [kkrk çdkj

iii- cSad dk uke

iv- [kkrk /kkjd@lapkyd dk uke

cSad 'kk[kk dk irk

vi- vkbZ,Q,llh

vii- ,evkbZlhvkj

9- ?kks"k.kk%

eSa ___________]___________¼'kqYd eqDr nqdku @'kqYd lanRr nqdku&[kqnjk dsaæ dk uke½ ds çkf/k—r çfrfuf/k

ds :i esa lR;fu"Bk ls çfrKku vkSj ?kks"k.kk djrk gwa fd]&

¼i½

bl vkosnu ds lkFk çLrqr tkod çnk;ksa ds laca/k esa fdlh Hkh chtdksa ds çfr çfrnk; dk nkok ugha

fd;k x;k gS A

¼ii½

Åij nh xbZ tkudkjh esjs loksZRre Kku vkSj fo'okl ls lR; vkSj lgh gS A

rkjh[k%

çkf/k—r O;fDr ds gLrk{kj%

LFkku%

uke%

inuke @çkfLFkfr

vuqns'k%

çfrnk; ds fy, vkosnu] [kqnjk dsaæksa }kjk fooj.kh ds çLrqr djus dh vko`fÙk dh fuHkZjrk ij ekfld@=Sekfld

vk/kkj ij Qkby fd;k tk,xk A

,d vkod çnk; chtd ds laca/k esa dsoy ,d ckj vkosnu fd;k tk,xk A blfy,] ;g lykg nh tkrh gS fd

vkod çnk; chtdksa ds fy, çfrnk; dk vkosnu dsoy mu çkIr ekyksa ds chtdksa ds fo#) fd;k tk, tks iw.kZ

:i ls çnk; fd, x, gSa A

vkosnd dks ;g lqfu'fpr djuk pkfg, fd mlds }kjk ?kksf"kr lHkh chtdksa esa çnk;drkZ dk th,lVhvkbZ,u gks

vkSj lacaf/kr 'kqYd eqDr nqdku@'kqYd lanRr nqdku ¼[kqnjk dsaæ½ dk th,lVhvkbZ,u mu ij Li"V :i ls fpfUgr

gks A

çfrnk; vkosnu ds lkFk layXu fd, tkus okys nLrkost%

¼d½

;g ifjopu fd lHkh ns'kh ekyksa ftu ij çfrnk; dk nkok fd;k tk jgk gS] 'kqYd eqDr nqdku@'kqYd

lanRr nqdku ¼[kqnjk dsaæ½ }kjk çkIr fd;k x;k gS(

¼[k½

;g ifjopu fd ns'kh eky ckgj tk jgs ik= varjjk"Vªh; i;ZVdksa dks csps x, gSa(

¼x½

ftl vof/k ds fy, vkosnu Qkby fd;k tk jgk gS mlds fy, fooj.kh dh çfr A

ß-

28- mDr fu;e esa] ç:i th,lVh Mhvkjlh&03 ds LFkku ij fuEufyf[kr ç:i j[kk tk,xk] vFkkZr~%&

[PART IV

DELHI GAZETTE : EXTRAORDINARY

ç:i th,lVh Mhvkjlh&03

[fu;e 142¼2½ vkSj 142 ¼3½ns[ksa]

LoSfPNd :i ls fd, x, lank; dh lwpuk ;k dkj.k crkvksa uksfVl ¼,llh,u½ ;k fooj.k ds lkis{k fd;k x;k lank; A

th,lVhvkbZ,u

uke

<Lor%>

lank; ds gsrqd

<< Mªki Mkmu >>

ys[kk ijh{kk] vUos"k.k] LosPN;k] ,llh,u] okf"kZd

fooj.kh]lek/kku fooj.k] vU; ¼fofufnZ"V djsa½

og /kkjk ftlds v/khu LoSfPNd lank; fd;k x;k gS

<< Mªki Mkmu >>

dkj.k crkvks uksfVl ds C;kSjs] ;fn blds tkjh gksus

ds 30 fnu ds Hkhrj lank; fd;k x;k gS

lanHkZ la[;k

tkjh gksus dh rkjh[k

foRrh; o"kZ

C;kt vkSj “kkfLr lfgr lank; ds C;kSjs] ;fn ykxw gks

¼jde #- esa½

Ø-

la-

f/k

vf/k

fu;e

çnk; dk

LFkku

¼ihvk

s,l½

C;kt

'kkfLr]

;fn ykxw

gks

vU;

dqy

mi;ksx fd,

x, [kkrs

¼udn@çR;;½

fodyu

çfo

f’V la-

fodyu

çfof’V

rkjh[k

dkj.k] ;fn dksbZ gksa & << ikB>>

lR;kiu&

eSa----------lR;fu"Bk ls çfrKku djrk gwa vkSj ?kks"k.kk djrk gwa fd Åij nh xbZ tkudkjh esjs loksZRre Kku vkSj fo'okl ls

lR; vkSj lgh gS vkSj mlls dqN Hkh fNik;k ugha x;k gS A

çkf/k—r O;fDr ds gLrk{kj

uke

inuke@çkfLFkfr

rkjh[k – ß-

ß-

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

ds vkns'k ls rFkk muds uke ij]

lquhy lgxy] mi&lfpo –VI ¼foÙk½

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FINANCE (REVENUE-I) DEPARTMENT

NOTIFICATION

Delhi, the 5th June, 2020

No. 31/2019- State Tax

No. F3(8)/Fin(Rev-I)/2020-21/DS-VI/171.—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:-

[PART IV

DELHI GAZETTE : EXTRAORDINARY

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

(2) Save as otherwise provided in these rules, they shall come into force with effect from 28^th day of June, 2019.

2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule 10, the

following rule shall be inserted, namely: -

“10A. Furnishing of Bank Account Details.-After a certificate of registration in FORMGST REG-06 has

been made available on the common portal and a Goods and Services Tax Identification Number has been

assigned, the registered person, except those who have been granted registration under rule 12 or, as the case

may be rule 16, shall as soon as may be, but not later than forty five days from the date of grant of registration

or the date on which the return required under section 39 is due to be furnished, whichever is earlier, furnish

information with respect to details of bank account, or any other information, as may be required on the

common portal in order to comply with any other provision.”.

3. In the said rules, in rule 21, after clause (c), the following clause shall be inserted, namely:-

“(d) violates the provision of rule 10A.”.

4. In the said rules, after rule 32, with effect from the 1^st day of July, 2019, the following rule shall be inserted,

namely: -

“32A. Value of supply in cases where Kerala Flood Cess is applicable.-The value of supply of goods or

services or both on which Kerala Flood Cess is levied under clause 14 of the Kerala Finance Bill, 2019 shall

be deemed to be the value determined in terms of section 15 of the Act, but shall not include the said cess.”.

5. In the said rules, in rule 46, after the fifth proviso, with effect from a date to be notified later, the following proviso

shall be inserted, namely:-

“Provided also that the Government may, by notification, on the recommendations of the Council, and subject

to such conditions and restrictions as mentioned therein, specify that the tax invoice shall have Quick

Response (QR) code.”.

6. In the said rules, in rule 49, after the third proviso, with effect from a date to be notified later, the following proviso

shall be inserted, namely:-

“Provided also that the Government may, by notification, on the recommendations of the Council, and subject

to such conditions and restrictions as mentioned therein, specify that the bill of supply shall have Quick

Response (QR) code.”.

7. In the said rules, in rule 66, in sub-rule (2),-

(a) for the words, letters and figures “suppliers in Part C of FORM GSTR-2A and FORM- GSTR-4A”

the word “deductees” shall be substituted;

(b) the words “the due date of” shall be omitted;

deducted in his electronic cash ledger after validation” shall be inserted.

8. In the said rules, rule 67, in sub-rule (2),-

(a) the words, letters and numbers “in Part C of FORM GSTR-2A” shall be omitted;

(b) the words “the due date of” shall be omitted;

collected in his electronic cash ledger after validation” shall be inserted.

9. In the said rules, in rule 87,-

(a) in sub-rule (2), the second proviso shall be omitted.

(b) in sub-rule (9),-

(i) the words, letters and figures “in FORM GSTR-02” shall be omitted;

(ii) the words and figures “in accordance with the provisions of rule 87”

shall be omitted.

namely:-

[PART IV

DELHI GAZETTE : EXTRAORDINARY

“(13) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee

or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger

for integrated tax, central tax, State tax or Union territory tax or cess in FORM GST PMT-09.”.

10. In the said rules, in rule 91, in sub-rule (3), with effect from a date to be notified later, at all the places where they

occur, for the words “payment advice”, the words “payment order” shall be substituted.

11. In the said rules, in rule 92, with effect from a date to be notified later,-

(a) in sub-rule (4), at all the places where they occur, for the words “payment advice”, the words “payment

order” shall be substituted;

(b) in sub-rule (4), after the words “application for refund”, the words “on the basis of a consolidated

payment advice” shall be inserted;

“(4A) The State Government shall disburse the refund based on the consolidated payment advice issued

under sub-rule (4).”;

(d) in sub-rule (5), for the words “ an advice”, the words “a payment order” shall be substituted.

12. In the said rules, in rule 94, with effect from a date to be notified later, for the words “payment advice”, the words

“payment order” shall be substituted.

13. In the said rules, after rule 95, with effect from the 1^st day of July,2019, the following rule shall be inserted,

namely: -

“95A. Refund of taxes to the retail outlets established in departure area of an international Airport

beyond immigration counters making tax free supply to an outgoing international tourist.-

(1) Retail outlet established in departure area of an international airport, beyond the immigration counters,

supplying indigenous goods to an outgoing international tourist who is leaving India shall be eligible to

claim refund of tax paid by it on inward supply of such goods.

(2) Retail outlet claiming refund of the taxes paid on his inward supplies, shall furnish the application for

refund claim in FORM GST RFD- 10B on a monthly or quarterly basis, as the case may be, through

the common portal either directly or through a Facilitation Centre notified by the Commissioner.

(3) The self-certified compiled information of invoices issued for the supply made during the month or the

quarter, as the case may be, along with concerned purchase invoice shall be submitted along with the

refund application.

(4) The refund of tax paid by the said retail outlet shall be available if-

(a)

the inward supplies of goods were received by the said retail outlet from a registered person

against a tax invoice;

(b)

the said goods were supplied by the said retail outlet to an outgoing international tourist against

foreign exchange without charging any tax;

(c)

name and Goods and Services Tax Identification Number of the retail outlet is mentioned in the

tax invoice for the inward supply; and

(d)

such other restrictions or conditions, as may be specified, are satisfied.

(5) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under

this rule.

Explanation.- For the purposes of this rule, the expression “outgoing international tourist” shall mean a

person not normally resident in India, who enters India for a stay of not more than six months for

legitimate non-immigrant purposes.”.

14. In the said rules, in rule 128,-

(a) in sub-rule (1), after the words “receipt of a written application,” the words “or within such extended

period not exceeding a further period of one month for reasons to be recorded in writing as may be

allowed by the Authority,” shall be inserted;

(b) in sub-rule (2),-

after the words “All applications from interested parties on issues of local nature” the words, “or

those forwarded by the Standing Committee” shall be inserted;

ii.

after the words “the State level Screening Committee and the Screening Committee shall,” the

words “within two months from the date of receipt of a written application, or within such extended

period not exceeding a further period of one month for reasons to be recorded in writing as may be

allowed by the Authority,” shall be inserted.

[PART IV

DELHI GAZETTE : EXTRAORDINARY

15. In the said rules, in rule 129, in sub-rule (6), for the word “three” used in the phrase “shall complete the

investigation within a period of three months”, the word “six” shall be substituted.

16. In the said rules, in rule 132, in sub-rule (1), before the words “Director General of Anti-profiteering” the word

“Authority,” shall be inserted.

17. In the said rules, in rule 133,-

(a) in sub-rule (1), for the word “three” the word “six” shall be substituted;

(b) after sub-rule (2), the following sub-rule shall be inserted, namely:-

“(2A) The Authority may seek the clarification, if any, from the Director General of Anti Profiteering

on the report submitted under sub-rule (6) of rule 129 during the process of determination under sub-

rule (1).”;

clause”, the words “along with interest at the rate of eighteen per cent. from the date of collection of the

higher amount till the date of deposit of such amount” shall be inserted;

(d) in sub-rule (3), in the Explanation, after the words “the expression, “concerned State” means the State”,

the words, “or Union Territory” shall be inserted;

(e) after sub-rule (4), the following sub-rule shall be inserted, namely:-

“(5) (a) Notwithstanding anything contained in sub-rule (4), where upon receipt of the report of the

Director General of Anti-profiteering referred to in sub-rule (6) of rule 129, the Authority has

reasons to believe that there has been contravention of the provisions of section 171 in respect of

goods or services or both other than those covered in the said report, it may, for reasons to be

recorded in writing, within the time limit specified in sub-rule (1), direct the Director General of

Anti-profiteering to cause investigation or inquiry with regard to such other goods or services or

both, in accordance with the provisions of the Act and these rules.

(b) The investigation or enquiry under clause (a) shall be deemed to be a new investigation or enquiry

and all the provisions of rule 129 shall mutatis mutandis apply to such investigation or enquiry.”.

18. In the said rules, in rule 138, in sub-rule (10),-

(a) in the Table, in column (3), against serial no. 1 to serial no. 4, after the words “Over Dimensional

Cargo”, the words “or multimodal shipment in which at least one leg involves transport by ship” shall

be inserted;

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

“Provided also that the validity of the e-way bill may be extended within eight hours from the time of

its expiry.”.

19. In the said rules, in rule 138E, in sub-clause (a),-

(a) after the words “being a person paying tax under section 10” the words and figures “or availing the

benefit of notification of the Govt. of National Capital Territory of Delhi in theDepartment of

Finance(Revenue-I)No. 02/2019– State Tax (Rate), dated 12/09/2019, published in the Gazette of

Delhi, Extraordinary, Part IV, vide number No. F.3(52)/Fin.(Rev-I)/2019-20/DS-VI/425.dated 12/09/

2019,” shall be inserted;

(b) for the word “returns” the words, letters and figures “statement in FORM GST CMP-08” shall be

substituted;

20. In the said rules, in FORM GST REG-01, in the Table appended to “List of Documents to be uploaded”, against

serial no. 4, in the heading, after the words “Bank Account Related Proof”, the words “, where details of such Account

are furnished:” shall be inserted.

21. In the said rules, in FORM GST REG-07, in PART-B, after entry 12, the following entry shall be inserted,

namely:-

“12A. Details of Bank Accounts (s) [Optional]

[PART IV

DELHI GAZETTE : EXTRAORDINARY

Total number of Bank Accounts maintained by the applicant (Upto 10 Bank Accounts

to be reported)

Details of Bank Account 1

Account Number

Type of Account

IFSC

Bank Name

Branch Address

To be auto-populated (Edit mode)

Note-Add more bank accounts”.

22. In the said rules, in FORM GST REG-12, after entry 12, the following entry shall be inserted, namely:-

“13. Details of Bank Accounts (s) [Optional]

Total number of Bank Accounts maintained by the applicant (Upto 10 Bank Accounts

to be reported)

Details of Bank Account 1

Account Number

Type of Account

IFSC

Bank Name

Branch Address

To be auto-populated (Edit mode)

Note-Add more bank accounts”

23. In the said rules, for FORM GSTR-4, the following form shall be substituted, namely:-

“FORM GSTR-4

[See rule 62]

Return for financial year of registered person who has opted for composition levy or availing benefit of

notification No. 02/2019- Central Tax (Rate)

Year

GSTIN

(a)

Legal name of the registered person

<Auto>

(b)

Trade name, if any

<Auto>

(a)

Aggregate turnover in the preceding Financial Year

(Auto populated)

(b)

ARN

<Auto>(after filing)>

(c)

Date of ARN

<Auto>(after filing)>

4. Inward supplies including supplies on which tax is to be paid on reverse charge

GSTIN

supplier

Invoice details

Rate Taxable

value

Amount of tax

Place of

supply

(Name of

State/UT)

No.

Date

Value

Integrated

Tax

Central

Tax

State/UT Tax

CESS

[PART IV

DELHI GAZETTE : EXTRAORDINARY

4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge)

4B. Inward supplies received from a registered supplier (attracting reverse charge)

4C. Inward supplies received from an unregistered supplier

4D. Import of service

5. Summary of self-assessed liability as per FORM GST CMP-08

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

Sr.

No.

Description

Value

Amount of tax

Integrated tax Central tax State/ UT tax

Cess

Outward

supplies

(including

exempt supplies)

<Auto>

Inward supplies attracting reverse

charge

including

import

services

<Auto>

Tax paid (1+2)

<Auto>

Interest paid, if any

<Auto>

6. Tax rate wise details of outward supplies / inward supplies attracting reverse charge during the year

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

Sr.

No.

Type of supply

(Outward/

Inward)

Rate of tax (%)

Value

Amount of tax

Integrated

tax

Central

tax

State/ UT

tax

Cess

<Auto>

Total

<Auto>

[PART IV

DELHI GAZETTE : EXTRAORDINARY

7. TDS/TCS Credit received

8. Tax, interest, late fee payable and paid

Sr.

No.

Type of

tax

Tax amount

payable (As

per table 6)

Tax Amount

already paid

(Through

FORM GST

CMP-08 )

Balance

amount of

tax payable,

if any

(3-4)

Interest

payable

Interest

paid

Late fee

payable

Late

fee

paid

Integrated

tax

<Auto>

Central tax

<Auto>

State/UT

tax

<Auto>

Cess

<Auto>

9. Refund claimed from Electronic cash ledger

Description

Tax

Interest

Penalty

Fee

Other

Debit Entry Nos.

(a) Integrated tax

(b) Central Tax

(d) Cess

Bank Account Details (Drop Down)

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 of Authorised Signatory

Place

Name of Authorised Signatory

Date

Designation /Status

Instructions:-

1. Terms used:

(a) GSTIN:

Goods and Services Tax Identification Number

(b) TDS:

Tax Deducted at Source

GSTIN of Deductor /

e-commerce operator

Gross Value

Amount

Central Tax

State/UT Tax

[PART IV

DELHI GAZETTE : EXTRAORDINARY

2. The details in FORM GSTR-4, for every financial year or part thereof, should be furnished till the thirtieth

day of April following the end of such financial year.

3. Aggregate turnover of the taxpayer for the immediate preceding financial year would be auto -

populated.

4. Table 4 to capture information, on a consolidated basis, related to inward supplies, rate -wise,

GSTIN wise:

(i)

Table 4A to capture inward supplies from registered supplier other than those attracting

reverse charge;

(ii)

Table 4B to capture inward supplies from registered supplier attracting reverse charge;

(iii)

Table 4C to capture supplies from unregistered supplier;

(iv)

Table 4D to capture import of services.

5. Table 5 to capture details (and adjustments thereof) of outward supplies (including exempt

supplies) and inward supplies attracting reverse charge including import of services as declared

earlier in FORM GST CMP-08 during the financial year.

6. TDS/TCS credit received from deductor/e-commerce operator would be

auto-populated in Table 7.”

24. In the said rules, in FORM GSTR-9,-

(a) in the Table, in serial no. 8, in column 2, in row C, for the words and figures “to September, 2018”, the

figures and word “2018 to March 2019” shall be substituted;

(b) in the Table, in Pt. V, in column 2, in the heading, for the words and letters “previous FY declared in

returns of April to September of current FY or upto date of filing of annual return of previous FY

whichever is earlier”, the letters, figures and words “FY 2017-18 declared in returns between April

2018 till March 2019” shall be substituted;

(d) in instructions, in serial no. 4, after the sentence ending with “declared in this part.”, the following

words, letters and figures shall be inserted, namely:-

“It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 and

FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit

unclaimed during FY 2017-18 through this return.” ;

(e) In the instructions, in serial no. 5, in the Table, in column 2,-

(i)

against serial no. 8A, after the words, letters and figures “corresponding suppliers in their FORM

GSTR-1.”, the following words, letters and figures shall be inserted, namely:-

“It may be noted that the FORM GSTR-2A generated as on the 1^st May, 2019 shall be auto-

populated in this table.”;

(ii) against serial no. 8C, for the words “to September 2018”, the figures and words “2018 to March

2019” shall be substituted;

(f)

in the instructions, in serial no. 7,-

(i)

for the words, letters, brackets and figures “of April to September of current FY or date of

filing of Annual Return for previous financial year (for example in the annual return for the

FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall

be declared), whichever is earlier”, the words and figures “between April 2018 to March

2019” shall be substituted;

(ii) in the Table, in column 2-

(A) against serial no. 10 & 11, for the words “to September of the current financial year

or date of filing of Annual Return for the previous financial year, whichever is

earlier”, the figures and words “2018 to March 2019” shall be substituted;

(B) against serial no. 12, for the words “to September of the current financial year or

date of filing of Annual Return for the previous financial year, whichever is earlier”,

the figures and words “2018 to March 2019” shall be substituted;

[PART IV

DELHI GAZETTE : EXTRAORDINARY

date of filing of Annual Return for the previous financial year whichever is earlier”,

the figures and words “2018 to March 2019” shall be substituted.

25. In the said rules, after FORM GST PMT –07, with effect from a date to be notified later, the following form shall

be inserted, namely:-

“

FORM GST PMT –09

[See rule 87(13)]

Transfer of amount from one account head to another in electronic cash ledger

GSTIN

(a) Legal name

<Auto>

(b) Trade name, if any

<Auto>

ARN

Date of ARN

5. Details of the amount to be transferred from one account head to another

(Amount in Rs.)

Amount to be transferred from

Amount to be transferred to

Major head

Minor

head

Amount

available

Major Head

Minor

head

Amount

transferred

<Central tax, State/ UT tax,

Integrated tax, Cess>

Tax

<Central

tax,

State

/ UT tax

Integrated

tax,

Cess>

Tax

Interest

Penalty

Fee

Others

Total

6. 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 Authorized Signatory

Date

Designation /Status

Instructions -

1. Major head refers to - Integrated tax, Central tax, State/UT tax and Cess.

2. Minor head refers to – tax, interest, penalty, fee and others.

3. The form may be filled up if amount from one major / minor head is intended to be transferred to another

major/minor head. Minor head for transfer of amount may be same or different.

4. The amount from one minor head can also be transferred to another minor head under the same major head.

5. Amount can be transferred from the head only if balance under that head is available at the time of transfer.

”

26. In the said rules, in FORM GST RFD-05, with effect from a date to be notified later,-

[PART IV

DELHI GAZETTE : EXTRAORDINARY

(a) in Line 3 for the word “Advice”, the word “order” shall be substituted;

(b) in Line 4 for the word “Advice”, the word “order” shall be substituted;

PAO, CBIC” shall be substituted.

27. In the said rules, after FORM GST RFD - 10, with effect from the 1^st day of July, 2019, the following form shall

be inserted, namely:-

“

FORM GST RFD-10 B

[See rule 95A]

Application for refund by Duty Free Shops/Duty Paid Shops (Retail outlets)

1. GSTIN:

2. Name:

3. Address:

4. Tax Period (Monthly/Quarterly) : From <DD/MM/YY>To <DD/MM/YY>

5. Amount of Refund Claim: <INR><In Words>

6. Details of inward supplies of goods received and corresponding outward supplies:

DETAILS OF SUPPLIES

Inward Supplies

Corresponding outward

supplies

GSTIN

supplier

Invoice details

Rate

Taxable

value

Amount of tax

Invoice details

No /

Date.

HSN

Code

Qty.

Value

Integrated

Tax

Central

Tax

State

/UT Tax

Cess

No.

Date

HSN

Code

Qty.

Taxable

Value

7. Refund applied for:

Central Tax

State/UT Tax

Integrated Tax

Cess

Total

<Total>

8. Details of Bank Account:

Bank Account Number

ii.

Bank Account Type

iii.

Name of the Bank

iv.

Name of the Account Holder/Operator

Address of Bank Branch

vi.

IFSC

vii.

MICR

9. Declaration:

I _______ as an authorized representative of ___________(Name of Duty Free Shop/Duty Paid Shop – retail outlet)

hereby solemnly affirm and declare that,-

(i)

refund has not been claimed against any of the invoices in respect of outward supplies submitted with

this application.

[PART IV

DELHI GAZETTE : EXTRAORDINARY

(ii)

the information given herein above is true and correct to the best of my knowledge and belief.

Date:

Signature of Authorized Signatory:

Place:

Name:

Designation / Status

Instructions:

1. Application for refund shall be filed on monthly/quarterly basis depending upon the frequency of furnishing

of return by retail outlets.

2. Application shall be made in respect of one inward supply invoice only once. Therefore, it is advised that

refund shall be applied only for those inward supply invoices the goods received against which have been

completely supplied.

3. Applicant should ensure that all the invoices declared by him have the GSTIN of the supplier and the GSTIN

of the respective Duty Free Shop /Duty Paid Shop (retail outlet) clearly marked on them.

4. Documents to be attached with the refund application:

a) Undertaking that all indigenous goods on which refund is being claimed have been received by the

Duty-Free Shop/Duty Paid Shop (retail outlet);

b) Undertaking that the indigenous goods have been sold to eligible outgoing international tourist;

c) Copy of the returns for the period for which application is being filed.

”.

28. In the said rules, for FORM GST DRC-03, the following FORM shall be substituted, namely:–

“

“FORM GST DRC- 03

[See rule 142(2) & 142 (3)]

Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement

GSTIN

Name

< Auto>

Cause of payment

<< drop down>>

Audit, investigation, voluntary, SCN, annual return,

reconciliation statement, others (specify)

Section under which voluntary payment is

made

<< drop down>>

Details of show cause notice, if payment is

made within 30 days of its issue

Reference No.

Date of issue

Financial Year

Details of payment made including interest and penalty, if applicable

(Amount in Rs.)

[PART IV

DELHI GAZETTE : EXTRAORDINARY

Sr.

No.

Tax

Period

Act

Place of

supply

(POS)

Tax/

Cess

Interest

Penalty, if

applicable

Others

Total

Ledger

utilised

(Cash /

Credit)

Debit

entry

no.

Date

debit

entry

8. Reasons, if any - << Text box>>

9. Verification-

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best

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

Signature of Authorized Signatory

Name

Designation / Status

Date – ”.

”.

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

22^nd June, 2017, published vide number F3(10)/Fin(Rev-I)/ 2017-18/DS-VI/342 dated the 22^nd June, 2017

and last amended vide notification No. 20/2019 –State Tax, dated the 11^th March,2020 published vide

number No. F.3(96)/Fin.(Rev-I)/2019-20/DS-VI/120 dated the 11^th March,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. ALOK KUMAR

Digitally signed by ALOK KUMAR

Date: 2020.06.08 21:09:55 +05'30'