3833 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] 20 vxLr] 2020
la- 69@2019&jkT; dj
la-Qk- 3¼22½@foÙk¼jktLo&I½@2020&21@Mh-,l-&IV@49.—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky]
fnYyh eky ,oa lsokdj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 146 ds lkFk ifBr fnYyh eky vkSj lsok dj fu;e]
2017 dk fu;e 48 dk mifu;e ¼4½ rFkk ,dh—r eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 13½ dh /kkjk 20 }kjk
çnÙk “kfä;ksa dk ç;ksx djrs gq,] ifj"kn~ dh flQkfj“kksa ij] mä fu;eksa ds fu;e 48 ds mifu;e ¼4½ ds fuca/kuksa esa chtd
rS;kj djus ds ç;kstu ds fy, fuEufyf[kr dks lkekU; eky vkSj lsok dj bySDVª‚fud iksVZy ds :i esa vf/klwfpr djrs
gaS] vFkkZRk~ %&
(i)
www.einvoice1.gst.gov.in;
(ii)
www.einvoice2.gst.gov.in;
(iii)
www.einvoice3.gst.gov.in;
सं. 164] दिल्ली, बृहस्ट् पजतवार, अगस्ट् त 20, 2020/श्रावण 29, 1942 [रा.रा.रा.क्षे.दि. सं. 107
No. 164] DELHI, THURSDAY, AUGUST 20, 2020/SRAVANA 29, 1942 [N. C. T. D. No. 107
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-21082020-221265
SG-DL-E-21082020-221265
[PART IV
DELHI GAZETTE : EXTRAORDINARY
2
(iv)
www.einvoice4.gst.gov.in;
(v)
www.einvoice5.gst.gov.in;
(vi)
www.einvoice6.gst.gov.in;
(vii)
www.einvoice7.gst.gov.in;
(viii) www.einvoice8.gst.gov.in;
(ix)
www.einvoice9.gst.gov.in;
(x) www.einvoice10.gst.gov.in.
Li"Vhdj.k% bl vf/klwpuk ds ç;kstuksa ds fy,] mijksä mfYyf[kr osclkbVksa ls eky vkSj lsok dj usVodZ] ,d ,slh
daiuh tks daiuh vf/kfu;e] 2013 ¼2013 dk 18½ dh /kkjk 8 ds mica/kksa ds v/khu fuxfer gS] }kjk O;ofLFkr osclkbV
vfHkçsr gSaA
2-
;g vf/klwpuk 1 tuojh] 2020 ls ykxw ekuh tk,xhA
jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns“k ls rFkk muds uke ij]
lquhy lgxy] mi lfpo& IV ¼foÙk½
FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 20th August, 2020
No. 69/2019-State Tax
No. F.3 (22)/Fin (Rev-I)/2020-21/DS-IV/49.—In exercise of the powers conferred by section 146 of the
Delhi Goods and Services Tax Act, 2017 (03 of 2017) read with sub-rule(4) of rule 48 of the Delhi Goods and
Services Tax Rules, 2017 and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Lt.
Governor of National capital Territory of Delhi, on the recommendations of the Council, hereby, notifies the
following as the Common Goods and Services Tax Electronic Portal for the purpose of preparation of the invoice in
terms of sub-rule(4) of rule 48 of the aforesaid rules, namely:-
(i)
www.einvoice1.gst.gov.in;
(ii)
www.einvoice2.gst.gov.in;
(iii)
www.einvoice3.gst.gov.in;
(iv)
www.einvoice4.gst.gov.in;
(v)
www.einvoice5.gst.gov.in;
(vi)
www.einvoice6.gst.gov.in;
(vii)
www.einvoice7.gst.gov.in;
(viii)
www.einvoice8.gst.gov.in;
(ix)
www.einvoice9.gst.gov.in;
(x)
www.einvoice10.gst.gov.in.
Explanation.-For the purposes of this notification, the above mentioned websites mean the websites managed by the
Goods and Services Tax Network, a company incorporated under the provisions of section 8 of the Companies Act,
2013 (18 of 2013).
2.
This notification shall be deemed to come into force with effect from the 1st day of January, 2020.
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
SUNIL SEHGAL, Dy. Secy.-IV (Finance)
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
vf/klwpuk
fnYyh] 20 vxLr] 2020
la- 22@2019&jkT; dj
la-Qk- 03¼24½@foÙk¼jkt-&1½@2020&21@Mh,l&IV@50.—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky]
fnYyh eky ,oa lsokdj vf/kfu;e] 2017 ¼2017 dk 3½ dh /kkjk 164 }kjk çnÙk “kfä;ksa dk ç;ksx djrs gq,] rkjh[k
21 twu] 2019 dks ,slh rkjh[k ds :i esa fu;r djrs gaS ftlls fnYyh eky vkSj lsok dj ¼pkSngoka½ la“kks/ku fu;e] 2018
dk fu;e 12 [fnYyh ds jkti=] vlk/kkj.k] Hkkx IV esa la0Qk0 03¼35½@foÙk¼jkt-&I½@2019&20@Mh,l&VI@629
rkjh[k 19 fnlEcj] 2019 }kjk çdkf“kr vf/klwpuk la- 74@2018& jkT; dj] rkjh[k 19 fnlEcj] 2019]] ço`Ùk gksxkA
jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns“k ls rFkk muds uke ij
lquhy lgxy] mi lfpo&IV¼foÙk½
NOTIFICATION
Delhi, the 20th August, 2020
No. 22/2019–State Tax
No. F.3 (24)/Fin (Rev-I)/2020-21/DS-IV/50.—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 the National Capital Territory of Delhi,
hereby appoints the 21st day of June, 2019, as the date from which the provisions of the Delhi Goods and Services Tax
(Fourteenth) Amendment Rules, 2018 rule 12 of [Notification No. 74/2018– State Tax, dated the 19th December 2019,
published in the Gazette of Delhi, Extraordinary, Part IV, vide no. F.3(35)/Fin.(Rev-I)/2019-20/DS-VI/629 dated the
19th December 2019], shall come into force.
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
SUNIL SEHGAL, Dy. Secy.-IV (Finance)
vf/klwpuk
fnYyh] 20 vxLr] 2020
la- 11@2020&jkT; dj
la-Qk- 3¼25½@foÙk¼jktLo&I½@2020&21@Mh-,l- IV/ 51.—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky]
fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ ¼ftls blesa blds i“pkr~ mDr fu;e dgk x;k gS½ dh /kkjk 148
}kjk çnRr “kfDr;ksa dk ç;ksx djrs gq,] ifj"kn dh flQkfj“kksa ij] mu jftLVªh—r O;fDr;ksa ¼ftUgsa blesa blds i“pkr~
rRdkyhu jftLVªh—r O;fDr dgk x;k gS½ dks] tks fnokyk vkSj “kks/ku v{kerk lafgrk] 2016 ¼2016 dk 31½ ds mica/kksa ds
v/khu fuxfer _.kh gSa] tks fuxfer fnokyk laca/kh lek/kku çfØ;k ls xqtj jgs gSa vkSj ftudk dk;Z çca/k] varfje
lek/kku o`fÙkdksa ¼vkbZvkjih½ ;k lek/kku o`fÙkdksa ¼vkjih½ }kjk fd;k tk jgk gks] ,sls O;fDr;ksa ds oxZ ds #i esa vf/klwfpr
djrh gS tks vkbZvkjih@vkjih dh fu;qfDr dh rkjh[k ls fuxfer fnokyk laca/kh lek/kku çfØ;k iwjh gksus rd os uhps
;FkkmfYyf[kr vuqorhZ fo“ks"k çfØ;k dk vuqikyu djsaxsA
2- jftLVªhdj.k-& ,sls O;fä;ksa ds mDr oxZ dks] vkbZvkjih@vkjih dh fu;qfä dh rkjh[k ls çHkkoh fuxfer _.kh ds
lqfHkUu O;fDr ds #i esa ekuk tk,xk vkSj çR;sd jkT;ksa vkSj la?k jkT; {ks=ksa esa tgka og fuxfer _.kh jftLVMZ Fkh] vkbZ
vkj ih@vkj ih dh fu;qfDr ds rhl fnu ds vanj u;k jftLVªhdj.k ¼ftls blesa blds i“pkr~ u;k jftLVªhdj.k dgk
x;k gS½ djkus ds fy, mÙkjnk;h gksxk %
ijarq ,slh n“kk esa] tgka vkbZvkjih@vkjih dh bl vf/klwpuk dh rkjh[k ls iwoZ fu;qfDr dh xbZ gS ogka og vkbZ
vkj ih@vkj ih bl vf/klwpuk ds çdk“ku ls rhl fnu ds Hkhrj jftLVªhdj.k djk,xk A tks vkbZ vkj ih@vkj ih dh
fu;qfDr dh rkjh[k ls çHkkoh gksxkA
3- fooj.kh-& ,sls O;fDr;ksa dk mDr oxZ] jftLVªhdj.k çkIr djus ds i“pkr~ ml rkjh[k ls] ftldks og jftLVªhdj.k ds
fy, mÙkjnk;h gks x;k gS] ls ml rkjh[k] ftldks jftLVªhdj.k çnku fd;k x;k gS] rd mDr vf/kfu;e dh /kkjk 40d ds
v/khu igyh fooj.kh Qkby djsxkA
[PART IV
DELHI GAZETTE : EXTRAORDINARY
4
4- buiqV dk çR;;-& ¼1½ vkbZvkjih@vkjih dh fu;qfDr ls O;fDr;ksa dk mDr oxZ] mu chtdks ij tks fd rRdkyhu th
,l Vh vkbZ ,u ij eky o lsokvksa ;k nksuksa dh vkiwfrZ çkIr dh gS] ds fy, mDr vf/kfu;e dh /kkjk 16 dh mi/kkjk ¼4½
ds mica/kksa vkSj fnYyh eky vkSj lsok dj fu;e] 2017 ¼ftls blesa blds i“pkr~ mDr fu;e dgk x;k gS½ mDr vf/kfu;e
ds v/;k; 5 ds mica/kksa vkSj r)hu cuk, x, fu;eksa ds v/khu] ds fu;e 36 ds mifu;e ¼4½ ds flok;] çLrqr mldh çFke
fooj.kh esa buiqV dj çR;; miHkksx djus dk ik= gksxkA
¼2½ ,sls jftLVªh—r O;fDr ftUgksaus] mDr oxZ ls] vkbZvkjih@vkjih dh fu;qfä dh rkjh[k ls ml vof/k ds fy, tks bl
vf/klwpuk esa ;Fkkisf{kr jftLVªhdj.k dh rkjh[k rd ;k bl vf/klwpuk ds çdk“ku dh rkjh[k ls rhl fnu ds Hkhrj] blesa
ls tks Hkh iwoZÙkj gks] HkwriwoZ jftLVªh—r O;fDr ds th ,l Vh vkbZ ,u }kjk tkjh chtdksa ij vkiwfrZ çkIr dh gS] mDr
vf/kfu;e ds v/;k; 5 ds mica/kksa vkSj r)hu cuk, x, fu;eksa ds mica/kksa ds v/khu] mDr fu;eksa ds fu;e 36 ds mifu;e
¼4½ ds mica/kksa ds flok;] buiqV dj çR;; dk miHkksx djus ds fy, ik= gksxk A
5- bl vf/klwpuk ds fuca/kukuqlkj vkbZvkjih@vkjih dh fu;qfDr dh rkjh[k ls jftLVªhdj.k dh rkjh[k rd fo|eku
jftLVªhdj.k esa vkbZvkjih@vkjih }kjk jksdM+ [kkrk esa fu{ksfir dksbZ jde rRdkyhu jftLVªhdj.k esa çfrnk; ds fy,
miyC/k gksxhA
Li"Vhdj.k -& bl vf/klwpuk ds ç;kstuksa ds fy, Þfuxfer _.khß] Þfuxfer fnokyk lek/kku o`fÙkdß Þvarfje lek/kku
o`fÙkdß vkSj Þlek/kku o`fÙkdß ds ogha vFkZ gksaxs] tks fnokyk vkSj “kks/ku v{kerk lafgrk] 2016 ¼2016 dk 31½ esa muds gSa A
6-;g vf/klwpuk 21ekpZ] 2020 ls ykxw gksxh A
jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns“k ls rFkk muds uke ij]
lquhy lgxy] mi lfpo&IV ¼foÙk½
NOTIFICATION
Delhi, the 20th August, 2020
No. 11/2020– State Tax
No. F.3(25)/Fin.(Rev-I)/2020-21/DS-IV/51.—In exercise of the powers conferred by section 148 of the
Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereinafter referred to as the said Act), the Lt. Governor of
National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies those registered
persons(hereinafter referred to as the erstwhile registered person), who are corporate debtors under the provisions of
the Insolvency and Bankruptcy Code, 2016 (31 of 2016), undergoing the corporate insolvency resolution process and
the management of whose affairs are being undertaken by interim resolution professionals (IRP) or resolution
professionals (RP), as the class of persons who shall follow the following special procedure, from the date of the
appointment of the IRP/RP till the period they undergo the corporate insolvency resolution process, as mentioned
below.
2. Registration.- The said class of persons shall, with effect from the date of appointment of IRP / RP, be treated as a
distinct person of the corporate debtor, and shall be liable to take a new registration (hereinafter referred to as the new
registration)in each of the States or Union territories where the corporate debtor was registered earlier, within thirty
days of the appointment of the IRP/RP:
Provided that in cases where the IRP/RP has been appointed prior to the date of this notification, he shall take
registration within thirty days from the commencement of this notification, with effect from date of his appointment as
IRP/RP.
3. Return.- The said class of persons shall, after obtaining registration file the first return under section 40 of the said
Act, from the date on which he becomes liable to registration till the date on which registration has been granted.
4. Input tax credit.-(1)The said class of persons shall, in his first return, be eligible to avail input tax credit on
invoices covering the supplies of goods or services or both, received since his appointment as IRP/RP but bearing the
GSTIN of the erstwhile registered person, subject to the conditions of Chapter V of the said Act and the rules made
thereunder, except the provisions of sub-section (4) of section 16 of the said Act and sub-rule (4) of rule 36 of the
Delhi Goods and Service Tax Rules, 2017 (hereinafter referred to as the said rules).
(2)Registered persons who are receiving supplies from the said class of persons shall, for the period from the date of
appointment of IRP / RP till the date of registration as required in this notification or thirty days from the date of this
notification, whichever is earlier, be eligible to avail input tax credit on invoices issued using the GSTIN of the
erstwhile registered person, subject to the conditions of Chapter V of the said Act and the rules made thereunder,
except the provisions of sub-rule (4) of rule 36 of the said rules.
[PART IV
DELHI GAZETTE : EXTRAORDINARY
5
5. Any amount deposited in the cash ledger by the IRP/RP, in the existing registration, from the date of appointment
of IRP/RP to the date of registration in terms of this notification shall be available for refund to the erstwhile
registration.
Explanation.- For the purposes of this notification, the terms “corporate debtor”, “corporate insolvency resolution
professional”, “interim resolution professional” and “resolution professional” shall have the same meaning as assigned
to them in the Insolvency and Bankruptcy Code, 2016 (31 of 2016).
6. This notification shall come into with effect from the 21stday of March, 2020.
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
SUNIL SEHGAL, Dy. Secy. IV (Finance)
vf/klwpuk
fnYyh] 20 vxLr] 2020
la- 18@2020&jkT; dj
la-Qk- 3¼28½@foÙk¼jktLo&I½@2020&21@Mh,l&IV@52.—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky]
fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 25 dh mi/kkjk ¼6[k½ }kjk iznÙk “kfDr;ksa dk iz;ksx
djrs gq,] ifj"kn~ dh flQkfj“kksa ij] bl vf/klwpuk ds izo`Ùk gksus dh rkjh[k dks ,slh rkjh[k ds #i esa vf/klwfpr djrs gaS
ftlls dksbZ O;f’V] jftLVªhdj.k dk ik= gksus ds fy, fnYyh eky vkSj lsokdj fu;e] 2017 ¼ftls blesa blds i“pkr
mDr fu;e dgk x;k gS½ ds fu;e 8 esa ;FkkfofufnZ’V vk/kkj la[;k dk vf/kizek.ku djok,xk%
ijUrq ;fn mDr O;f’V dks vk/kkj la[;kad ugha fn;k x;k gS rks og mDr fu;eksa ds fu;e 9 es fofufnZ’V jhfr esa
igpku dk dksbZ oSdfYid vkSj n`’VO; lk/ku nsxkA
2- ;g vf/klwpuk 1 vizSy] 2020 ls ykxw gksxh A
jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns“k ls rFkk muds uke ij]
lquhy lgxy] mi lfpo&IV ¼foÙk½
NOTIFICATION
Delhi, the 20th August, 2020
No. 18/2020–State Tax
No. F.3(28 )/Fin.(Rev-I)/2020-21/DS- IV/52.—In exercise of the powers conferred by sub-section (6B) of
section 25 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory
of Delhi, on the recommendations of the Council, hereby notifies the date of coming into force of this notification as
the date, from which an individual shall undergo authentication, of Aadhaar number, as specified in rule 8 of the Delhi
Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in order to be eligible for registration:
Provided that if Aadhaar number is not assigned to the said individual, he shall be offered alternate and
viable means of identification in the manner specified in rule 9 of the said rules.
2.
This notification shall come into effect from the 1st day of April, 2020.
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
SUNIL SEHGAL, Dy. Secy.-IV (Finance)
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: 2020.08.21 18:25:52
+05'30'