3753 DG/2021
(1)
रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
xxxGIDHxxx
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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
IV
fnYyh] 7 tqykbZ] 2021
IV
IV
jk"Vªh; jkt/kkuh {ks= fnYyh
ds mijkT;iky] fnYyh eky vkSj lsokdj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 164 }kjk çnÙk
'kfä;ksa dk ç;ksx djrs gq,] ifj"kn dh flQkfj'kksa ds vk/kkj ij] fnYyh eky vkSj lsokdj fu;e] 2017 esa
la'kks/ku djus ds fy,] fuEufyf[kr fu;e cukrs gaS%&
1-
% ¼1½ bu fu;eksa dk uke fnYyh eky vkSj lsokdj ¼nloka la'kks/ku½ fu;e]
2020 gSA
¼2½ vU;Fkk micaf/kr ds flok;] ;s fu;e 20 vxLr] 2020 ls ço`Ùk gksaxsA
सं. 183]
दिल्ली, बुधवार, िुलाई 7, 2021/आषाढ़ 16, 1943
[रा.रा.रा.क्षे.दि. सं. 72
No. 183]
DELHI, WEDNESDAY, JULY 7, 2021/ASHADHA 16, 1943
[N. C. T. D. No. 72
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-08072021-228170
SG-DL-E-08072021-228170
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
2- fnYyh eky vkSj lsokdj fu;e] 2017 ¼ftlesa blds i'pkr mä fu;e dgk x;k gS½ ds] fu;e 8 esa]
mifu;e 4¼d½ ds LFkku ij] 01 vçSy] 2020 ls] fuEufyf[kr mi&fu;e çfrLFkkfir fd;k tk,xk]
vFkkZr%&
Þ ¼4d½ tgk adksbZ vkosnd] tksfd /kkjk 25 dh mi/kkjk 6¼?k½ ds varxZr vf/klwfpr O;fä ls fHkUu
gks] vk/kkj la[;k ds vfHkçek.ku ds fodYi dk p;u djrk gS rks] mifu;e ¼4½ ds varxZr
vkosnu dks Hkjrs le;] 21 vxLr] 2020 ls çHkkoh] mldh vk/kkj la[;k dk vfHkçek.ku fd;k
tk;sxk vkSj mu ekeyksa esa vkosnu dks Hkjs tkus dh rkjh[k] og rkjh[k ekuh tk;sxh] tks mldh
vk/kkj la[;k dh vfHkçek.ku dh rkjh[k ;k mifu;e ¼4½ ds varxZr ç:i th,lVh vkjbZth&01
ds Hkkx [k esa vkosnu ds Hkjs tkus ls iaæg fnu ckn dh rkjh[k] nksuksa esa ls tks Hkh iwoZÙk
jgksxhAß
3- mä fu;e esa] fu;e 9 esa] 21 vxLr] 2020 ls çHkkoh
¼i½ mifu;e ¼1½ esa ijarqd ds LFkku ij fuEufyf[kr ijarqdksa dks çfrLFkkfir fd;k tk,xk] vFkkZr%&
Þijarq tgka fd dksbZ O;fä] tksfd /kkjk 25 dh mi/kkjk 6¼?k½ ds varxZr vf/klwfpr O;fä ls
fHkUu gks] fu;e 8 ds mifu;e ¼4d½ esa ;FkkfofufnZ"V vk/kkj la[;k dk vfHkçek.ku dh çfØ;k esa
pwd tkrk gS ;k vk/kkj la[;k ds vfHkçek.ku ds fodYi dk p;u ugha djrk gS] rks mldk
jftLVªhdj.k] ml O;fä dh mifLFkfr esa] fu;e 25 ds varxZr ;Fkk fofufnZ"Vjhfr ds vuqlkj
mlds dkjckj ds LFkku dk çR;{k lR;kiu fd;s tkus ds ckn] fd;k tk;sxk%
ijarq ;g vkSj fd mfpr vf/kdkjh] lacaf/kr dkj.kks adks fyf[kr :i ls ys[kc) djrs gq,
vkSj ,sls vf/kdkjh ds vuqeksnu ls ftldk in dh la;qä vk;qä ds in ls uhps ugh agS]
dkjckj ds LFkku dk çR;{k lR;kiu fd;s tkus ds LFkku ij] ,sls nLrkostksa dks lR;kiu dj
ldrk gS ftls og Bhd le>s**(
¼ii½ mifu;e ¼2½ esa Li"Vhdj.k ls igys] fuEufyf[kr ijarqd var%LFkkfir fd;k tk;sxk] vFkkZr%&
Þijarq ;g vkSj fd tgka dksbZ O;fä] tksfd /kkjk 25 dh mi/kkjk 6¼?k½ ds varxZr
vf/klwfpr O;fä ls fHkUu gks] fu;e 8 ds mifu;e ¼4d½ esa ;Fkk fofufnZ"V vk/kkj la[;k dk
vfHkçek.ku dh çfØ;k esa pwd tkrk gS ;k vk/kkj la[;k ds vfHkçek.ku ds fodYi dks p;u ugha
djrk gS] rks ç:i th,lVh vkjbZth&03 esauksfVl] ,sls vkosnu dks çLrqr fd;s tkus dh rkjh[k
ls bDdhl fnu dh vof/k ds Hkhrj tkjh fd;k tk ldsxkAß(
¼iii½ mifu;e ¼4½ esa] 'kCnÞ nsxkß ds LFkkuij 'kCnÞldsxkßvkSj 'kCnÞ djsxkß ds LFkkuij 'kCnÞ dj ldsxkß
çfrLFkkfir fd;k tk;sxk(
¼iv½ mifu;e ¼5½ ds LFkkuij] fuEufyf[kr mifu;e çfrLFkkfir fd;k tk;sxk] vFkkZr%&
Þ¼5½ ;fn mfpr vf/kdkjh dksbZ Hkh dk;Zokgh djus ls pwd tkrkgS&
¼d½ ,sls ekeys esa ftlesa fd fdlh O;fä dh vk/kkj la[;k dk vfHkçek.ku lQyrkiwoZd gks
tkrk gS ;k og /kkjk 25 dh mi/kkjk 6¼?k½ ds varxZr vf/klwfpr gS vkosnu dks çLrqr
fd;s tkus dh rkjh[k ls rhu dk;Z&fnol ds Hkhrj] ;k
¼[k½ ,sls ekeys esa ftlesa fd dksbZ O;fä] tksfd /kkjk 25 dh mi/kkjk 6¼?k½ ds varxZr
vf/klwfpr O;fä ls fHkUu gS] fu;e 8 ds mifu;e ¼4d½ esa ;Fkk fofufnZ"V vk/kkj la[;k
dk vfHkçek.ku dh çfØ;k esa pwd tkrk gS] rks mifu;e ¼2½ ds ijarqd ds varxZr ;Fkk
fofufnZ"V vof/k ds Hkhrj] ;k
¼x½ ,sls ekeys esa ftlesa fd ,sls O;fä us vk/kkj la[;k ds vfHkçek.ku ds fodYi 4 dk
p;u ugha fd;k gS] vkosnu dks çLrqr fd;s tkus dh rkjh[k ls bDdhl fnu dh vof/k
ds Hkhrj] ;k
¼?k½ mifu;e ¼2½ ds varxZr] vkosnd ds }kjk çLrqr fd;s x;s Li"Vhdj.k] lwpuk ;k
nLrkostksa dh çkfIr dh rkjh[k ls lkr dk;Z fnol ds Hkhrj]
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
rks jftLVªhdj.k ds fy, fd;s x;s vkosnu ds ckjs aesa ;g ekuk tk;sxk fd mls vuqeksfnr dj
fn;k x;k gSAÞ
4- mä fu;eksa esa] fu;e 25 esa] 21 vxLr] 2020 ls çHkkoh] ÞvlQy gksus ds dkj.kß 'kCnksa ds i'pkrÞ ;k
vk/kkj ds vfHkçek.ku ds fodYi dk p;u u fd;s tkus ds dkj.kß 'kCnksa dks vr%LFkkfir fd;k tk,xkA
jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns'k ls rFkk muds uke ij
eukst dqekj,mi lfpo&IV ¼foÙk½
%&ewy fu;e vf/klwpuk rkjh[k 22 twu] 2017 }kjk fnYyh ds jkti= vlk/kkj.k] Hkkx&IV esa la[;k
la0 Qk0 03¼10½@foÙk ¼jktLo&I½@2020&21@Mh,l& IV@342 rkjh[k 22 twu] 2017 }kjk çdkf'kr
fd;k x;k vkSj vf/klwpuk la[;k 60@2020&jkT; dj] rkjh[k 07@07@2021 }kjk la[;k la0 Qk0
03¼97½@foÙk ¼O;;&IV½@2021&22@Mh,l& IV@535 rkjh[k 07@07@2021 }kjk la'kksf/kr fd;k x;k
FkkA
FINANCE (EXPENDITURE-IV) DEPARTMENT
NOTIFICATION
Delhi, the 7th July, 2021
No. 62/2020– State Tax
No. F.3 (98)/Fin (Exp-IV)/2021-22/DS-IV/536.-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,
on the recommendations of the Council, hereby makes the following rules further to amend the Delhi Goods and
Services Tax Rules, 2017, namely: -
1. Short Title and commencement.- (1) These rules may be called the Delhi Goods and Services Tax (Tenth
Amendment) Rules, 2020.
(2) Save as otherwise provided, they shall come into force on the 20th day of August, 2020.
2.
In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, for sub-
rule (4A), the following sub-rule shall be substituted with effect from 01stApril, 2020, namely:-
“(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for
authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), with
effect from 21stAugust, 2020, undergo authentication of Aadhaar number and the date of submission of
the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days
from the submission of the application in Part B of FORM GST REG-01 under sub- rule (4), whichever
is earlier.”.
3. In the said rules, in rule 9, with effect from 21stAugust,2020,-
(i) in sub-rule (1), for the proviso, the following provisos shall be substituted, namely:-
“Provided that where a person, other than a person notified under sub-section (6D) of section 25,
fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not
opt for authentication of Aadhaar number, the registration shall be granted only after physical
verification of the place of business in the presence of the said person, in the manner provided under
rule25:
Provided further that the proper officer may, for reasons to be recorded in writing and with the
approval of an officer not below the rank of Joint Commissioner, in lieu of the physical verification
of the place of business, carry out the verification of such documents as he may deem fit.”;
(ii) in sub-rule (2), before the Explanation, the following proviso shall be inserted, namely: -
“Provided that where a person, other than a person notified under sub-section (6D) of section 25,
fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does
not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued
4
DELHI GAZETTE : EXTRAORDINARY
PART IV]
not later than twenty one days from the date of submission of the application.”;
(iii) in sub-rule (4), for the word, “shall”, the word “may” shall besubstituted;
(iv) for sub-rule (5), the following sub-rule shall be substituted, namely: - “(5) If the
proper officer fails to take any action,-
(a)
within a period of three working days from the date of submission of the
application in cases where a person successfully undergoes authentication of Aadhaar
number or is notified under sub- section (6D) of section 25;or
(b)
within the time period prescribed under the proviso to sub-rule
(2),incaseswhereaperson,otherthanapersonnotifiedundersub-
section (6D) of section 25, fails to undergo authentication of Aadhaar number as
specified in sub-rule (4A) of rule 8; or
(c)
within a period of twenty one days from the date of submission of the
application in cases where a person does not opt for authentication of Aadhaar
number;or
(d)
within a period of seven working days from the date of the receipt of the
clarification, information or documents furnished by the applicant under sub-rule(2),
the application for grant of registration shall be deemed to have been approved.”.
4. In the said rules, in rule 25, with effect from 21stAugust, 2020, after the words “failure of Aadhaar
authentication”, the words “or due to not opting for Aadhaar authentication” shall be inserted.
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
MANOJ KUMAR, Dy. Secy. IV (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 F3(10)/Fin(Rev-I)/2017-18/DS-VI/342, dated the 22nd June, 2017 and last
amended vide notification No. 60/2020 - State Tax, dated the 07/07/2021, published vide number No. F.3 (97)/Fin
(Exp-IV)/2021-22/DS-IV/535 , dated the 07/07/2021.
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. SURENDER
MAHADASAM
Digitally signed by SURENDER
MAHADASAM
Date: 2021.07.08 16:31:55
+05'30'