DELHI GAZETTE : EXTRAORDINARY

PART IV]

¼ii½ eky ;k lsokvksa ds çnk; dk dksbZ ,slk oxZ] ftlds fy, ukei)fr dksM dh lqesfyr ç.kkyh ds vadksa dh

fofufnZ"V la[;k dk lHkh jftLVªh—r djnkrkvksa }kjk mYys[k fd;k tkuk vko';d gS( vkSj

¼iii½ jftLVªh—r O;fä;ksa dk oxZ] ftlls eky ;k lsokvksa ds fy, ukei)fr dksM dh lqesfyr ç.kkyh dk mYys[k

fd;k tkuk vko';d ugha gksxk %ßA

3- mä fu;eksa ds fu;e 67d ds LFkku ij] fuEufyf[kr fu;e j[kk tk,xk] vFkkZr~ %&&

Þ67d-

bl v/;k; esa varfoZ"V fdlh ckr ds gksrs gq, Hkh] ,sls fdlh jftLVªh—r O;fä ls] ftlls dj vof/k ds fy,] /kkjk 39

ds v/khu

esa 'kwU; fooj.kh] ;k /kkjk 37 ds v/khu ç:i

esa tkod çnk;ksa ds 'kwU;

C;kSjas ;k

esa 'kwU; fooj.k çLrqr fd, tkus dh vis{kk dh tkrh gS] bysDVªkWfud :i ls çLrqr

djus ds çfr fdlh funsZ'k esa jftLVªh—r eksckby la[;k dk ç;ksx djus okyh vYi lans'kdkjh lsok ds ek/;e ls tkod

çnk;ksa dh mä fooj.kh ;k C;kSjsa ;k fooj.k çLrqr djuk lfEefyr gksxk vkSj tkod çnk;ksa dh mä fooj.kh dk fdlh

jftLVªh—r eksckby la[;k vk/kkfjr ou Vkbe ikloMZ lqfo/kk }kjk lR;kiu fd;k tk,xk A

bl fu;e ds ç;kstu ds fy,] tkod çnk;ksa dh 'kwU; fooj.kh ;k muds 'kwU; C;kSjs ;k 'kwU; fooj.k ls fdlh

dj vof/k ds fy, /kkjk 39 ds v/khu fooj.kh ;k /kkjk 37 ds tkod çnk;ksa ds C;kSjs ;k fu;e 62 ds v/khu fooj.k vfHkçsr gksxk]

ftlesa] ;FkkfLFkfr]

dh lHkh lkjf.k;ksa esa dqN

ugha gS ;k dksbZ çfof"V ugha gS AßA

4- mä fu;e ds fu;e 80 ds mifu;e ¼3½ esa] ijarqd ds LFkku ij] fuEufyf[kr ijarqd j[kk tk,xk] vFkkZr~ %&&

Þijarq foÙkh; o"kZ 2018&2019 vkSj 2019&2020 ds fy,] ,slk çR;sd jftLVªh—r O;fä] ftldk dqy vkorZ ikap djksM+ #i,

ls vf/kd gS] /kkjk 35 dh mi/kkjk ¼5½ ds v/khu ;FkkfofufnZ"V vius ys[kkvksa dh laijh{kk djk,xk vkSj og laijhf{kr okf"kZd ys[kkvksa dh

çfr rFkk mä foÙkh; o"kZ ds fy,

esa ;k rks lh/ks lkekU; iksVZy ds ek/;e ls bysDVªkWfud :i ls ;k vk;qä

}kjk vf/klwfpr lqfo/kk dsaæ ds ek/;e ls lE;dr% çekf.kr lek/kku fooj.k çLrqr djsxk AßA

5- mä fu;e ds fu;e 138³ esa] rhljs ijarqd ds i“pkr~] fuEufyf[kr ijarqd 20 ekpZ] 2020 ls var%LFkkfir fd;k tk,xk]

vFkkZr~ %&&

Þijarq ;g Hkh fd mä fucaZ/ku 20 ekpZ] 2020 ls 15 väwcj] 2020 dh vof/k ds nkSjku ml n'kk esa ykxw ugha gksxk] tgka]

;FkkfLFkfr]

esa fooj.kh ;k

esa tkod çnk;ksa dk fooj.k ;k

esa fooj.k Qjojh] 2020 ls vxLr] 2020 dh vof/k ds fy, çLrqr ugha fd;k x;k gS AßA

6- mDr fu;e ds fu;e 142 ds mifu;e ¼1d½ esa]&&

¼i½ Þmfpr vf/kdkjh djsxkß 'kCnksa ds LFkku ij] Þmfpr vf/kdkjh dj ldsxkß 'kCn j[ks tk,axs(

¼ii½ Þlalwfpr djsxkß 'kCnksa ds LFkku ij] Þlalwfprß 'kCn j[kk tk,xk A

7- mDr fu;e ds

esa] Øe la[;kad 12 ds lkeus] lkj.kh ds LraHk 6 ds 'kh"kZd esa] Þdqy ewY;ß 'kCnksa ds

LFkku ij] Þdj dh njß 'kCn j[ks tk,axs A

8- mDr fu;eksa esa

ds LFkku ij fuEufyf[kr ç:i çfrLFkkfir fd;k tk;sxk] vFkkZr%&

iz#i th,lVhvkj&2d

[fu;e 60 ¼1½ ns[ksa]

¼iz#i th,lVhvkj&1] th,lVhvkj&5] th,lVhvkj&6] th,lVhvkj&7] th,lVhvkj&8] eky dk vk;kr vkSj ,lbZtsM

]

o’kZ

ekg

[PART IV

DELHI GAZETTE : EXTRAORDINARY

3- jftLVªhd`r O;fDr ls izkIr vkod iznk;] izfrorhZ izHkkj dks vkdf’kZr djus okyh iznk; lfgr

iznk;drkZ dk

th,lVhvkbZ,u

O;kikj@

fof/kd uke

chtd ds C;kSjs

¼%½

;ksX;

ewY;

dj dh jkf'k

iznk; dk

LFkku

¼jkT;@la?k

jkT; {ks= dk

uke½

izfrorh

izHkkj dks

vkdf’kZr

djus okyh

vkiwfrZ;k¡

¼gk¡@uk½

th,lVhvkj

1@5 dh vof/k

th,lVhvkj

1@5 Hkjus dh

rkjh[k

th,lVhkvkj

3[k Hkjus dh

fLFkrh ¼gk¡@ uk½

la'kks/ku fd;k] ;fn

dksbZ gks

¼th,lVhkvkbZ,u]

vU;½

vof/k

ftlesa

la'kks/ku

fd;k

jn~nhdj.k

dh izHkkoh

rkjh[k] ;fn

dksbZ gks

la[;k izdkj Rkkjh[k

ewY;

,dhd`r

Dsanzh;

jkT;@la?k

jkT; {ks= dj

midj

4- jftLVªhd`r O;fDr ls izkIr vkod iznk; ftlesa izfrorhZ izHkkj dks vkdf’kZr djus okyh vkiwfrZ;k¡ “kkfey gSa dk la“kks/ku ¼3 dk

la“kks/ku½

ewy nLrkost

dk C;kSjk

iqujhf{kr C;kSjs

¼%½

;ksX;

ewY;

dj dh jkf“k

iznk; dk

LFkku

¼jkT;@la?k

jkT; {ks=

dk uke½

izfrorh

izHkkj

dks

vkdf’kZr

djus

okyh

vkiwfr

;k¡

¼gk¡@

uk½

th,lVhvkj&1@5

dh vof/k

th,lVhvkj&1@5

Hkjus dh rkjh[k

th,lVhvkj&3[k

Hkjus dh fLFkfr

¼gk¡@uk½

la'kks/ku fd;k

¼th,lVhvkbZ,u] vU;½

ewy

nLrkost

dh dj

vof/k

jíhdj.k

çHkkoh

rkjh[k]

;fn dksbZ

gks

la[;kRkkjh[kth,lVhvkbZ,u

O;kikj@fof/kd

uke

la[;k

izdkjRkkjh[k ewY;

,dhd`r

Dsanzh;

jkT;@la?k

jkT; {ks=

midj

8 9 10 11

12 13

5- pkyw dj vof/k esa izkIr

iznk;drkZ dk

th,lVhvkbZ,u

iznk;drkZ dk

O;kikj@fof/kd

uke

vfr'ks’k@teki= ds C;kSjs nj ¼%½ dj

;ksX;

ewY;

dj dh jkf'k

iznk; dk

LFkku

¼jkT;@la?k

jkT; {ks=

dk uke½

izfrorh

izHkkj

dks

vkdf’kZr

djus

okyh

vkiwfrZ

;k¡

¼gk¡@

uk½

th,lVhvkj&1@5 dh

vof/k

th,lVhvkj&1@5

Hkjus dh rkjh[k

th,lVhvkj&3[k

Hkjus dh fLFkfr

¼gk¡@uk½

la'kks/ku fd;k

¼th,lVhvkbZ,u] vU;½

vof/k

ftlesa

la'kks/ku

fd;k k

jíhdj.k

dh çHkkoh

rkjh[k]

;fn dksbZ

gks

la[;ki=

izdkj

vkiwfrZ

izdkj

Rkjh[k ewY;

,dhd`r

Dsanzh;

jkT;@la?k

jkT; {ks=

midj

11 12

dk la'kks/ku ¼5 dk la'kks/ku½

ewy nLrkost dk

C;kSjk

iqujhf{kr C;kSjs

¼%½

;ksX;

ewY;

dj dh jkf'k

iznk; dk

LFkku

¼jkT;@la?k

jkT; {ks=

dk uke½

izfrorh

izHkkj

dks

vkdf’kZr

djus

okyh

vkiwfr

;k¡

¼gk¡@

uk½

th,lVhvkj&1@5

dh vof/k

th,lVhvkj&1@5

Hkjus dh rkjh[k

th,lVhvkj&3[k

Hkjus dh fLFkfr

¼gk¡@uk½

la'kks/ku fd;k

¼th,lVhvkbZ,u] vU;½

ewy

nLrkost

dh dj

vof/k

jíhdj.k

çHkkoh

rkjh[k]

;fn

dksbZ gks

izdkj la[;k Rkkjh[k

iznk;drkZ

O;kikj@fof/kd

uke

la[;k i=

izdkj

vkiwfrZ

izdkj

Rkkjh[k ewY;

,dhd`r

dsanzh;

jkT;@la?k

jkT; {ks=

midj

th,lVhvkbZ,u

10 11 12

DELHI GAZETTE : EXTRAORDINARY

PART IV]

vkbZ,lMh dk

th,lVhvkbZ,u

iznk;drkZ dk

O;kikj@fof/kd

uke

vkbZ,lMh nLrkost

ds C;kSj

vkbZ,lMh

chtd C;kSj

¼dsoy

vkbZ,lMh tek

i= ds fy,½

lacaf/kr vkbZVhlh jkf'k

th,lVhkvkj&6

dh vof/k

th,lVhkvkj&6

Hkjus dh rkjh[k

la'kks/ku

fd;k]

;fn dksbZ

gks

Dj vof/k

ftlesa

la'kks/ku

fd;k

vkbZVhlh

miyC/krk

ewy vkbZ,lMh nLrkost

ds C;kSjs

iqujhf{kr C;kSjs

ewy vkbZ,lMh

chtd C;kSjs

¼dsoy

vkbZ,lMh tek

i= ds fy,½

lacaf/kr vkbZVhlh jkf'k

vkbZ,lMh

th,lVhvkj

&6 dh

vof/k

vkbZ,lMh

th,lVhvkj

&6 Hkjus dh

rkjh[k

la'kks

/ku

fd;

ewy

nLrkos

t dh

vof/k

vkbZVh

lh dh

miyC/

krk

izdk

la[;

rkjh

vkbZ,lMhdk

th,lVhvkbZ

izdk

la[;

Rkkjh

la[;

Rkkjh

,dhd`

r dj

dsanzh

;

jkT;@la

?k jkT;

{ks= dj

mid

dVkSrhdrkZ dk th,lVh vkbZ,u @

bZ&okf.kfT;d vkijsVj dk

th,lVhvkbZ,u

dVkSrhdrkZ@

bZ&okf.kfT;d

vkijsVj dk uke

th,lVhvkj&7@

th,lVhvkj&8 dh dj

vof/k ¼ewy/ la'kksf/kr½

çkIr jkf'k @

ldy ewY;

¼ewy/ la'kksf/kr½

vkiwfrZ okilh dk

ewY;

Vhlh,l ds fy, fuoy

jkf'k

jkf'k ¼ewy/la'kksf/kr½

,dhd`r dj

dsaæh; dj

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

9क. टीडीएस

9ख. टीसीएस

funsZ'k%

1- ç;qä in %&

dA vkbVhlh& buiqV VSDl ØsfMV

[kA vkb,lMh & buiqV lfoZl fMLVªhC;wVj

2- egRoiw.kZ lykg % ç:i th,lVhvkj&2d ,d ,slk fooj.k gS ftldks vkids vkiwfrZdrkZvksa ds }kjk muds ç:i

th,lVhvkj&1]5]6]7 ;k 8 esa nh x;h tkudkjh ds vk/kkj ij rS;kj fd;k x;k gSA ;g ,d ifjorZu'khy fooj.k gS vkSj ftls

vkids vkiwfrZdrkZvksa }kjk fd, x, u, ;ksx@la'kks/ku ds vk/kkj ij yxHkx okLrfod le; es v|ru fd;k tkrk jgrk gSA

vkiwfrZdrkZvksa ds }kjk tksM+s x, C;kSjksa dks çkIrdrkZ ds lacfU/kr ç:i th,lVhvkj&2, esa n'kkZ;k tkrk gS] pkgs vkiwfrZdrkZ ds

}kjk çLrqr djus dh rkjh[k dqN Hkh gksA

3- ,slh fLFkfr gks ldrh gS tgka fd] dj dh ykxw nj ds çfr'kr dks ljdkj ds }kjk vf/klwfpr fd;k tk,A tgka ,slh nj

ykxw gks ogk¡ chtd@nLrkostksa ds fy, vyx ls ,d dkye fn;k tk,xkA

[PART IV

DELHI GAZETTE : EXTRAORDINARY

rkfydkokj funsZ'k%

rkfydk la[;k vkSj

'kh"kZd

funsZ'k

jftLVªh—r O;fä ls çkIr vkod

çnk;] çfrorhZ çHkkj dks vkdf"kZr

djus okyh çnk; lfgr

bl rkfydk esa vkids vkiwrhZdrkZvksa }kjk ç:i th,lVhvkj&1 vkSj 5 esa lgsts @ çLrqr

fd, x, lHkh chtdksa ¼ çfrorhZ çHkkj dks vkdf"kZr djus okyh chtd lfgr½ ds C;kSjs

vk,axs

ii.

chtd ds çdkj%

d- vkj& fu;fer ¼,lbZtsM vkiwfrZ vkSj MhEM ,DliksVZ ls fHkUu½

[k- ,lbZtsMMCY;wih & dj ds Hkqxrku ds lkFk ,lbZtsM vkiwfrZ

x- ,lbZtsMMCY;wvksih& dj ds Hkqxrku ds fcuk ,lbZtsM vkiwfrZ

?k- MhbZ & MhEM ,DliksVZ

M- lhchMCY;w & vkbZth,lVh vkdf"kZr djus okyh vUr% jkT; vkiwfrZA

iii.

çR;sd chtd ds fy;s ç:i th,lVhvkj &1@5 ftlesa ml chtd dks ?kksf"kr vkSj

çLrqr fd;k x;k gS dh vof/k vkSj rkjh[k nh xbZ gSA bl ckr ij Hkh /;ku fn;k

tkuk pkfg, fd vkiwrhZdrkZvksa ds }kjk tksM+s x, C;kSjksa dks çkIrdrkZ ds lacfU/kr ç:i

th,lVhvkj&2, esa n'kkZ;k tkrk gS] pkgs vkiwrhZdrkZ ds }kjk çLrqr djus dh rkjh[k dqN

Hkh gks A mnkgj.kkFkZ] ;fn vkiwrhZdrkZ vius chtd vkbZ,uoh&1 fnukad 10 uoEcj] 2019

dks vius ekpZ 2020 ds ç:i th,lVhvkj &1 çLrqr djrk gS rks ,sls chtd dks

ekpZ 2020 ds ç:i th,lVhvkj &2d esa gh n'kkZ;k tk;sxkA blh çdkj] ;fn

vkiwrhZdrkZ vius uoacj ekg ds ç:i

iv.

th,lVhvkj &1 dks 5 ekpZ] 2020 dks çLrqr djrk gS rks ,slh chtd dks çkIrdrkZ ds

uoEcj] 2019 ds ç:i th,lVhvkj &2d esa n'kkZ;k tk;sxkA

iv.

ç:i th,lVhvkj&1 ds lacfU/kr ç:i th,lVhvkj&3ch ds çLrqr fd, tkus dh

oLrqfLFkfr Hkh n'kkZ;h tk,xhA

bl rkfydk esa ;g Hkh n'kkZ;k tk,xk fd D;k vkiwrhZdrkZ us fdlh chtd ;k vfr'ks"k

i= ¼MsfcV uksV½ esa dksbZ la'kks/ku fd;k gS] vkSj ;fn gk¡ rks] og dj vof/k ftlesa ,sls

chtd dk la'kks/ku fd;k x;k] ?kksf"kr fd;k x;k vkSj çLrqr fd;k x;kA mnkgj.kkFkZ] ;fn

vkiwrhZdrkZ us 10 uoEcj] 2019 ds chtd vkbZ,uoh &1 vius uoEcj] 2019 ds ç:i

th,lVhvkj&1 esa çLrqr fd;k gS] rks mlds bl chtd dks uoEcj] 2019 ds ç:i

th,lVhvkj&2d esa n'kkZ;k tk;sxkA ;fn vkiwrhZdrkZ vius fnlEcj 2019 ds ç:i

th,lVhvkj &1 esa bl chtd dk la'kks/ku djrk gS] rks bl la'kksf/kr chtd dks fnlEcj]

2019 ds ç:i th,lVhvkj &2d dh lkj.kh 4 esa n'kkZ;k tk,xkA çkIrdrkZ ds uoEcj

2019 ds ç:i th,lVhvkj&2d dh rkfydk 3 esa fn;s x, ewy jsdkMZ es vc v|ru ds

dkye gksxsa ftlesa fd, x, la'kks/ku dks ¼th,lVhvkbZ,u] vU;½ vkSj la'kks/ku dh dj

vof/k tks dh fnlEcj 2019 gS] dks n'kkZ;k tk,xkA

vi.

;fn vkiwfrZdrkZ us viuk iathdj.k jnn~ djok fn;k gS] rks çHkkoh jíhdj.k rkjh[k Hkh

n'kkZ;h tk,xh A

4 jftLVªh—r O;fä ls çkIr

vkod çnk; ftlesa çfrorhZ

çHkkj dks vkdf"kZr djus okyh

vkiwfrZ;k¡ 'kkfey gS dk la'kks/ku

¼3 dk la'kks/ku½

i. bl rkfydk esa vkids vkiwfrZdrkZ }kjk muds ç:i th,lVhvkj&1 vkSj 5 esa lgsts@ çLrqr

fd, x, chtdksa ¼ çfrorhZ çHkkj dks vkdf"kZr djus okyh chtd lfgr½ dk la'kks/ku gS A

ii. ewy#i ls chtds dks ntZ fd, tku okyh dj vof/k vkSj la'kks/ku ds izdkj dks Hkh ck;k

tk.xkA mnkgj.k ds fy,] ;fn vkiwfrZdrkZ us 10 uoEcj] 2019 ds chtd vkbZ,uoh&1] vius

uoEcj]2019 ds th,lVhkvkj&1 esa izLrqr fd;k gS] rks mlds bl chtd dks uoEcj] 2019 ds

iz#i th,lVhkvj&2d esa n'kkZ;k tk;sxkA ;fn vkiwfrZdrkZ vius fnlEcj] 2019 ds

th,lVhvkj&1 esa bl chtd dks la'kks/ku djrk gS] rks bl la'kksf/kr chtd dks fnlEcj]

2019 ds iz#i th,lVhkvkj&d dh lkj.kh 4 esa n'kkZ;k tk,xkA izkIrdrkZ ds uoEcj 2019 ds

iz#i th,lVhvkj&2d dh rkfydk 3 esa fn, x, ewy jsdkMZ esa vc v|ru ds dkye gksaxs

ftlesa fd, x, la'kks/ku dks ¼th,lVhvkbZ,u] vU;½ vkSj la'kks/ku dh dj vof/k tks fd

fnlEcj] 2019 gS] dks n'kkZ;k tk,xkA

5 pkyw dj vof/k esa çkIr

vfr'ks"k@teki=

¼MsfcV

i- bl rkfydk esa vkids vkiwfrZdrkZ }kjk ç:i th,lVhvkj&1 vkSj 5 esa lgsts @çLrqr fd, x,

ØsfMV@MsfcV uksV ¼çfrorhZ çHkkj vkdf"kZr djus okys ØsfMV@MsfcV uksV lfgr½ ds C;kSjs gS A

ii ;fn ØsfMV@MsfcV uksV dks ckn esa la'kksf/kr fd;k x;k gS] rks og dj vof/k ftlesa uksV

la'kks/ku fd;k x;k gS] Hkh n'kkZ;h tk,xh A

DELHI GAZETTE : EXTRAORDINARY

PART IV]

ØsfMV uksV½

iii uksV ds çdkj%

•

ØsfMV uksV@ tek i=

•

MsfcV uksV@ vfr'ks"k i=

iv uksV vkiwfrZ ds çdkj%

vkj& fu;fer ¼,lbZtsM vkiwfrZ vkSj MhEM ,DliksVZ ls fHkUu½

,lbZtsMMCY;wih & dj ds Hkqxrku ds lkFk ,lbZtsM vkiwfrZ

,lbZtsMMCY;wvksih& dj ds Hkqxrku ds fcuk ,lbZtsM vkiwfrZ ,lbZtsM

MhbZ & MhEM ,DliksVZ

lhchMCY;w & vkbZth,lVh vkdf"kZr djus okyh vUr% jkT; vkiwfrZA

v çR;sd ØsfMV ;k MsfcV uksV ds fy;s ç:i th,lVhvkj&1@5 dh vof/k vkSj rkjh[k nh xbZ

gS] ftlesa ,slh ØsfMV ;k MsfcV uksV dks ?kksf"kr vkSj çLrqr fd;k x;k gS A bl ckr ij Hkh /;ku

fn;k tkuk pkfg, fd vkiwfrZdrkZvksa ds }kjk fn;s x, C;kSjksa dks çkIrdrkZ ds lacfU/kr ç:i

th,lVhvkj&2d esa n'kkZ;k tk;sxk] pkgs vkiwfrZdrkZ ds }kjk th,lVhvkj&1 çLrqr fd;s tkus

dh rkjh[k dqN Hkh gksA mnkgj.kkFkZ] ;fn vkiwfrZdrkZ vius ØsfMV uksV lh,u&1 fnukad 10

uoEcj] 2019 dks vius ekpZ 2020 ds ç:i th,lVhvkj&1 çLrqr djrk gS rks ,sls ØsfMV uksV

dks ekpZ 2020 ds ç:i th,lVhvkj&2d esa gh n'kkZ;k tk;sxkA blh çdkj] ;fn vkiwfrZdrkZ vius

uoacj ekg ds ç:i th,lVhvkj&1 dks 5 ekpZ] 2020 dks çLrqr djrk gS rks ,slh ØsfMV uksV dks

çkIrdrkZ ds uoEcj] 2019 ds ç:i th,lVhvkj&2d esa n'kkZ;k tk,xk A

vi vkiwfrZdrkZ ds lacfU/kr ç:i th,lVhvkj&3ch ds çLrqr fd, tkus dh oLrqfLFkfr Hkh n'kkZ;h

tk,xhA

vii bl rkfydk esa ;g Hkh n'kkZ;k tk,xk fd D;k vkiwfrZdrkZ us fdlh ØsfMV ;k MsfcV uksV esa

dksbZ la'kks/ku fd;k gSA vkSj ;fn gk¡ rks] og dj vof/k ftlesa ,slk ØsfMV ;k MsfcV uksV esa

la'kks/ku ?kksf"kr ;k çLrqr fd;k x;k gS dks n'kkZ;k tk,xk A

viii ;fn vkiwfrZdrkZ us viuk iathdj.k jnn~ djok fn;k gS] rks çHkkoh jíhdj.k rkjh[k Hkh

n'kkZ;h tk,xh A

6- MsfcV@ØsfMV uksV esa la'kks/ku

¼5 esa la'kks/ku½

bl rkfydk esa vkids vkiwfrZdrkZ }kjk ç:i th,lVhvkj&1 vkSj 5 esa lgsts @çLrqr fd,

x, ØsfMV@MsfcV uksV ds la'kks/ku ¼çfrorhZ çHkkj vkdf"kZr djus okys ØsfMV@MsfcV uksV

lfgr½ ds C;kSjs gS A

ii. dj vof/k ftlesa uksV dks ewy:i ls ntZ fd;k x;k Fkk Hkh n'kkZ;h tk,xhA

7- çkIr vkbZ,lMh çR;;

i. bl rkfydk esa vkbZ,lMh chtd vkSj vkbZ,lMh ØsfMV uksV dk fooj.k fn, x, gSa ftls ,d

buiqV lsok forjd us vius ç:i th,lVhvkj&6 esa lgstk çLrqr fd;k gS A

ii.dkxtkr ds çdkj]



आईएसडीबीिक



आईएसडी क्रेजडट नोट

iii. ;fn vkbZ,lMh chtd tkjh fd, tkus ds ckn vkbZ,lMh ØsfMV uksV tkjh fd;k x;k gS] rks

,sls ØsfMV uksV ds fy, ewy chtd la[;k vkSj fnukad Hkh n'kkZ;k tk,xk A ;fn dkxtkr dk

çdkj vkbZ,lMh chtd gS] rks bu d‚yeksa dks [kkyh j[kk tk,xk A

iv. çR;sd vkbZ,lMh chtd ;k vkbZ,lMh ØsfMV uksV ds fy, ç:i th,lVhvkj&6 dh vof/k

vkSj fnukad çnku dh tk,xh ftues lacaf/kr chtd ;k ØsfMV uksV dks ?kksf"kr ;k çLrqr fd;k

x;k gks A

v. ç:i th,lVhvkj&6 esa ?kksf"kr vkbZ,lMh chtd ij vkbZVhlh dh ik=rk dh oLrqfLFkfr Hkh

çnku dh tk,xh A

vi. vkbZ,lMh ØsfMV uksV ij vkbZVhlh dh ik=rk dh oLrqfLFkfr Hkh çnku dh tk,xh A

8- çkIr vkbZ,lMh çR;; esa

la'kks/ku

i bl rkfydk esa vkbZ,lMh chtd vkSj vkbZ,lMh ØsfMV uksV esa la'kks/ku ds fooj.k fn, x, gSa

ftls ,d buiqV lsok forjd us vius ç:i th,lVhvkj&6 esa lgstk@çLrqr fd;k gS A

9- çkIr VhMh,l @ Vhlh,l

çR;;

i- bl rkfydk esa ç:i th,lVhvkj&7 vkSj ç:i th,lVhvkj&8 ls VhMh,l vkSj Vhlh,l çR;;

dk fooj.k vkSj fdlh dj vof/k ds nkSjku blesa fd, x, la'kks/ku fn, x, gSa A

ii. lkekU; iksVZy ij VhMh,l@Vhlh,l çR;; dks Lohdkj @ vLohdkj djus ds fy, ,d vyx

lqfo/kk nh tk,xhA

10- & 11- fons'kksa ls] ,lbZtsM

bdkb;ksa ls vkSj ,lbZtsM

MsoyilZ ls ^ços'k ds fcy* ij

vk;kfrr eky dk fooj.k vkSj

bl rkfydk esa fons'kksa ls] ,lbZtsM bdkb;ksa ls vkSj ,lbZtsM MsoyilZ ls ^izos'k ds fcy*

ij vk;kfrr eky ij vkbZth,lVh Hkqxrku dk fooj.k vkSj mlls lacaf/kr la'kks/ku fn,

x, gSaA

ii.

vkblxsV esa ;g lanHkZ rkjh[k nh xbZ gS ftl rkjh[k ls izkIrdrkZ buiqV VSDl izR;; ds

[PART IV

DELHI GAZETTE : EXTRAORDINARY

muls lacaf/kr la'kks/ku

ik= gSaA

iii. rkfydk esa ;g Hkh fn;k x;k gS fd D;k ^izos'k ds fcy* dks la'kksf/kr fd;k x;k gSA

iv. lkj.kh esa nh xbZ tkudkjh vkblxsV ds MkVk ls izkIr lwpuk ds vk/kkj ij nh xbZ gSA

dqN vk;kr ls lacaf/kr tkudkjh tSls fd dksfj;j }kjk vk;kr dh tkudkjh miyC/k ugha

gksxhA

mDr fu;e ds iz#i th,lVhvkj&5 esa]&&

¼d½ dze la[;kad 2 esa izfof’V ¼x½ ds i'pkr~] fuEufyf[kr izfof’V;ka var%LFkkfir dh tk,axh] vFkkZr~%&

^^¼?k½

,vkj,u

Lor% iw.kZ

¼M-½

,vkj,u dh rkjh[k

Lor% iw.kZ।”;

¼[k½ Øe la[;kad 10 esa]&&

¼v½ 'kh"kZd esa] Þdqy dj nkf;Roß 'kCnksa ds i'pkr] Þ¼ftlesa çfrorhZ çHkkj nkf;Ro] ;fn dksbZ

gks] Hkh gS½ß dks"Bd vkSj 'kCn var%LFkkfir fd, tk,axs (

¼vk½ Øe la[;kad 10[k vkSj mlls lacaf/kr çfof"V ds i'pkr] fuEufyf[kr Øe la[;kad vkSj

çfof"V var%LFkkfir dh tk,xh] vFkkZr~ %&&

^^10x izfrorhZ izHkkj ds fy, nk;h vkod iznk;ksa ds dkj.k

।”;

¼ii½ vuqns'kksa esa]&&

¼d½ iSjk 7 ds LFkku ij] fuEufyf[kr iSjk j[kk tk,xk] vFkkZr~ %&&

7- dj vof/k ls lacaf/kr] chtd Lrjh; lwpuk] nj&okj] fuEukuqlkj fjiksVZ dh tk, %&&

¼i½ lHkh [k ls [k çnk;ksa ds fy, ¼pkgs varj&jkfT;d gks ;k vUrjk&jkfT;d½ chtd Lrjh; C;kSjs lkj.kh 5 esa viyksM fd,

tkus pkfg, (

¼ii½ lHkh varj&jkfT;d [k ls x çnk;ksa ds fy,] tgka chtd ewY; 2]50]000/& #i, ls vf/kd gS ¼[k ls x c`gÙk½ chtd

Lrjh; C;kSjs lkj.kh 6 esa miyC/k djk, tk,a ( vkSj

¼iii½ lHkh [k ls x çnk;ksa ds fy,] mu çnk;ksa ls fHkUu] tks lkj.kh 6 esa fjiksVZ fd, x, gSa] ,sls çnk;ksa dk jkT;okj lkjka'k

miyC/k djkus okyh] lkj.kh 7 esa fjiksVZ fd, tk,axs ;^^;

¼[k½ iSjk 8 ds [kaM ¼ii½ esa] fganh ikB esa la'kks/ku dh vko';drk ugha gS (

¼x½ iSjk 10ds LFkku ij] fuEufyf[kr iSjk j[kk tk,xk] vFkkZr~ %&&

Þ10- lkj.kh 10 esa pkyw dj vof/k esa ?kksf"kr tkod çnk;ksa ds dkj.k dj nkf;Ro vkSj pkyw dj vof/k esa eky ds vk;kr esa

la'kks/ku ds dkj.k udkjkRed vkbZVhlh lfEefyr gS A vkod çnk;ksa dks] ftudks çfrorhZ çHkkj ykxw gksrk gS] lkj.kh ds Hkkx esa fjiksVZ

fd;k tk,xk AßA

10- mDr fu;e ds ç:i th,lVhvkj&5d esa]&&

¼i½ Øe la[;kad 4 vkSj mlls lacaf/kr çfof"V;ksa ds lkeus] fuEufyf[kr çfof"V;ka var%LFkkfir dh tk,axh] vFkkZr~ %&&

Þ4¼d½ ,vkj,u(

4¼[k½ ,vkj,u dh rkjh[k % ß(

¼ii½ Øe la[;kad 6 ds LFkku ij] fuEufyf[kr j[kk tk,xk] vFkkZr~ %&&

Þ6- C;kt dh lax.kuk] ;k dksbZ vU; jde

(jde #i;kasa esas)

Øe la0

fooj.k

çnk; dk LFkku ¼jkT;@la?k

jkT;{ks=½

'kks/; jde ¼C;kt@vU;½

,dh—r dj

midj

C;kt

vU;

;ksx

(iii) Øe la[;kad 7 ds LFkku ij] fuEufyf[kr j[kk tk,xk] vFkkZr~ %&&

Þ7-dj] C;kt] ;k lans; vkSj lanÙk dksbZ vU; jde

DELHI GAZETTE : EXTRAORDINARY

PART IV]

(jde #i;kasa esas)

Øe la0

fooj.k

lans; jde

ukes çfof"V la-

lanÙk jde

,dh—r dj

midj

,dh—r dj

midj

dj nkf;Ro ¼lkj.kh 5

vkSj 5d ij vk/kkfjr½

C;kt ¼lkj.kh 6 ij

vk/kkfjr½

vU; ¼lkj.kh 6 ij

vk/kkfjr½

11- mDr fu;e ds ç:i th,lVhvkj&9 esa]&&

¼i½ lkj.kh esa]&&

¼d½ Øe la[;kad 8x ds lkeus] LraHk 2 esa çfof"V ds LFkku ij] fuEufyf[kr çfof"V j[kh tk,xh] vFkkZr~ %&&

Þ foÙkh; o"kZ ds nkSjku çkIr] fdarq vkxkeh foÙkh; o"kZ esa fofufnZ"V vof/k rd miHkksx fd, x, vkod çnk; ¼vk;krksa vkSj

çfrorhZ çHkkjksa ds fy, nk;h vkod çnk;ksa] fdarq ftles fo'ks"k vkfFkZd tksuksa ls çkIr lsok,a Hkh gSa] ls fHkUu½ vkod çnk;ksa ij

vkbZVhlhß(

¼[k½ Hkkx 5 ds lkeus] 'kh"kZd ds LFkku ij] fuEufyf[kr 'kh"kZd j[kk tk,xk] vFkkZr~ %&&

Þvkxkeh foÙkh; o"kZ dh foojf.k;ksa esa fofufnZ"V vof/k rd ?kksf"kr foÙkh; o"kZ ds fy, laO;ogkj dh fof'kf"V;ka Aß(

¼ii½ vuqns'kksa esa]&&

¼d½ iSjkxzkQ 2 ds ckn] fuEufyf[kr izfof’V var%LFkkfir dh tk,xh] vFkkZr~ &

^^ 2d] lkj.kh ds dze la[;k 4] 5] 6 vkSj 7 ds lkeus djnkrk dsoy foRrh; o’kZ ls lacaf/kr ewY;ksa dks gh of.kZr djsxk]

fiNys foRrh; o’kZ ls lacaf/kr ewY;ksa dk o.kZu ;gk¡ ugha fd;k tk,xk-**

¼[k½ iSjk 4 esa]&&

¼v½ ^^foRrh; o’kZ 2017&18 ;k foRrh; o’kZ 2018&19** “kCnksa vkSj vadksa ds i'pkr~] ^^;k foRrh; o’kZ 2019&20** “kCn vkSj

vad var%LFkkfir fd, tk,axs (

¼vk½ lkj.kh ds nwljs LraHk esa] ^^foRrh; o’kZ 2017&18 vkSj foRrh; o’kZ 2018&19** “kCnksa vkSj vadksa ds LFkku ij] tgka dgha

os vkrs gSa] ^^foRrh; o’kZ 2017&18 ] foRrh; o’kZ 2018&19 vkSj foRrh; o’kZ 2019&20** “kCn vkSj vad j[ks tk,axs (

¼x½ iSjk 5 dh lkj.kh ds nwljs LraHk esa]&&

¼v½ Øe la0 6[k ds lkeus] çfof"V;ksa ds i'pkr] fuEufyf[kr çfof"V var%LFkkfir dh tk,xh] vFkkZr~ %&&

^foÙkh; o"kZ 2019&20 ds fy,] jftLVªh—r O;fä iwath eky ds :i esa buiqV dj nkf;Ro ds fooj.k dh fjiksVZ djsxk vkSj

mlds ikl buiqVksa vkSj buiqV lsokvksa ds :i esa 'ks"k jde ds fooj.k dh fjiksVZ djus dk ;k dsoy ÞbuiqVß iafä ds v/khu laiw.kZ 'ks"k

jde dh fjiksVZ djus dk fodYi gksxk A*(

¼vk½ Øe la0 6x vkSj Øe la0 6?k ds lkeus]&&

¼i½ ^dsoy ÞbuiqVß iafä ds v/khu laiw.kZ buiqV dj çR;;* 'kCnksa ds lkFk lekIr gksus okyh çfof"V ds i'pkr] fuEufyf[kr

çfof"V var%LFkkfir dh tk,xh] vFkkZr~ %&&

^foÙkh; o"kZ 2019&20 ds fy,] jftLVªh—r O;fä iwath eky ds :i esa buiqV dj nkf;Ro ds fooj.k dh fjiksVZ djsxk vkSj

mlds ikl buiqVksa vkSj buiqV lsokvksa ds :i esa 'ks"k jde ds fooj.k dh fjiksVZ djus dk ;k dsoy ÞbuiqVß iafä ds v/khu laiw.kZ 'ks"k

jde dh fjiksVZ djus dk fodYi gksxk A*(

¼ii½ Þdsoy lkj.kh 6x vkSj lkj.kh 6?k esa lkj.kh ?kß 'kCnksa] vadksa vkSj v{kjksa ds lkFk lekIr gksus okyh çfof"V esa] ÞfoÙkh;

o"kZ 2017&18 vkSj foÙkh; o"kZ 2018&19ß 'kCnksa vkSj vadksa ds LFkku ij] ÞfoÙkh; o"kZ 2017&18] foÙkh; o"kZ 2018&19 vkSj foÙkh; o"kZ

2019&20ß 'kCn vkSj vad j[ks tk,axs (

¼b½ Øe la[;k 6³ ds lkeus] çfof"V ds i'pkr~ fuEufyf[kr çfof"V var% LFkkfir dh tk,xh] vFkkZr %&

[PART IV

DELHI GAZETTE : EXTRAORDINARY

ÞfoÙkh; o"kZ 2019&20 ds fy,] jftLVªh—r O;fä iwath eky ds :i esa buiqV dj çR;; ds czsdvi dks fjiksVZ djsxk rFkk

mlds ikl buiqV rFkk buiqV lsokvksa ds :i esa 'ks"k jde ds czsdvi dks fjiksVZ djus ;k ÞbuiqVß iafä ds v/khu laiw.kZ 'ks"k jde dks

fjiksVZ djus dk fodYi gksxk A ß (

¼bZ½ çfof"V esa Øe la[;k 7d] 7[k] 7x] 7?k] 7³] 7p] 7N vkSj 7t ds lkeus] ÞfoÙkh; o"kZ 2017&18 vkSj 2018&19ß] v{kjksa]

vadksa vkSj 'kCnksa ds LFkku ij] ÞfoÙkh; o"kZ 2017&18] 2018&19 vkSj 2019&20ß] v{kj] vad vkSj 'kCn j[ks tk,axs A

¼m½ lhfj;y uacj 8d ds lkeus] çfof"V ds ckn] fuEufyf[kr çfof"V var% LFkkfir dh tk,xh] vFkkZr%&

Þ foÙk o"kZ 2019&20 ds fy,] ;g /;ku fn;k tk, fd 1 uoacj] 2020 rd mRiUu çk:i th,lVhvkj &2A dk fooj.k bl

lkj.kh esa Lor%&tfur gksxkA**

¼Å½ lhfj;y uacj 8x ds lkeus] çfof"V;ksa ds fy,] fuEufyf[kr çfof"V j[kh tk,xh] vFkkZr%&

ÞlHkh vkod vkiwfrZ ¼ftu ij dj fjolZ pktZ ds vk/kkj ij ns; gS] ysfdu ,lbZtsM ls çkIr lsokvksa dh vkiwfrZ 'kkfey gS dks

NksM+dj½] foÙkh; o"kZ ds nkSjku çkIr fd, x, buiqV VSDl ØsfMV dk ldy ewY;] ftlds fy, okf"kZd fjVuZ nkf[ky fd;k tk jgk gS]

ysfdu ftl ij ØsfMV vxys foÙkh; o"kZ esa lhth,lVh vf/kfu;e] 2017 dh /kkjk 16 ¼4½ ds rgr fufnZ"V vof/k esa fy;k x;k FkkAÞ

¼?k½ iSjk 7 esa]&

¼v½ ÞvçSy 2019ls flracj 2019ß] 'kCnksa vkSj vadksa ds i'pkr~ fuEufyf[kr var% LFkkfir fd;k tk,xk] vFkkZr %&

ÞfoÙkh; o"kZ 2019&20 ds fy,] iwoZorhZ foÙkh; o"kZ ds fy, Hkkx 5 laO;ogkjksa dh fof'kf"V;ksa ls feydj cuk gS fdarq vçSy

2020 ls flracj 2020 ds chp ç:i th,lVhvkj&3[k esa lanÙk fd;k x;k gS Aß(

¼vk½ lkj.kh ds nwljs LraHk esa]&

¼I½ Øe la[;kd 10 vkSj 11 ds lkeus] çfof"V;ksa ds i'pkr] fuEufyf[kr çfof"V var% LFkkfir dh tk,xh] vFkkZr %&

ÞfoÙkh; o"kZ 2019&20 ds fy,] iwoZorhZ foÙkh; o"kZ dh foojf.k;ksa esa igys gh ?kksf"kr çnk;ksa esa tksM ;k la'kks/ku ds C;kSjs fdarq

vçSy 2020 ls flracj 2020 ds ç:i th,lVhvkj&1 dh lkj.kh 9d] lkj.kh 9[k vkSj lkj.kh 9x esa çLrqr ,sls la'kks/ku ;gka ?kksf"kr

fd, tk,axs Aß(

¼II½ Øe la[;k 12 ds lkeus] &

¼1½ ÞfoÙkh; o"kZ 2018&19ß] 'kCnksa vkSj vadksa ls vkjaHk gksus okyh çfof"V esa] Þbu C;kSjksa dks Hkjus ds fy,ß] 'kCnksa ds i'pkr~

fuEufyf[kr çfof"V var% LFkkfir dh tk,xh] vFkkZr %&

ÞfoÙkh; o"kZ 2019&20 ds fy,] vkbZVhlh ds çR;kxe dk dqy ewY; tks iwoZorhZ foÙkh; o"kZ esa miHkksx fd;k x;k Fkk fdarq

vçSy 2020 ls flracj 2020 ds eklksa ds fy, QkbZy dh xbZ foojf.k;ksa esa çR;kxfer dj fn;k x;k Fkk] ;gka ?kksf"kr fd;k tk,xkA

ç:i th,lVhvkj&3[k dh lkj.kh 4 ¼[k½ bu C;kSjksa dks Hkjus ds fy, mi;ksx dh tk ldsxhA foÙkh; o"kZ 2019&20 ds fy, jftLVªh—

r O;fä ds ikl bl lkj.kh dks uk Hkjus dk fodYi gksxk Aß(

¼2½ ÞfoÙkh; o"kZ 2017&18ß] 'kCnksa vkSj vadksa ls vkjaHk gksus okyh vkSj Þbl lkj.kh dks uk Hkjus dk fodYiß 'kCnksa ls lekIr

gksus okyh çfof"V esa] ÞfoÙkh; o"kZ 2017&18 vkSj 2018&19ß 'kCnksa vkSj vadksa ds LFkku ij ÞfoÙkh; o"kZ 2017&18] 2018&19 vkSj

2019&20ß 'kCn vkSj vad j[ks tk,axs (

¼III½ Øe la[;k 13 ds lkeus]&

¼1½ ÞfoÙkh; o"kZ 2018&19ß] 'kCnksa vkSj vadksa ls vkjaHk gksus okyh çfof"V esa] ÞfoÙkh; o"kZ 2019&20 ds fy, okf"kZd fooj.kh esa ß

'kCnksa vkSj vadksa ds i'pkr~ fuEufyf[kr çfof"V var% LFkkfir dh tk,xh vFkkZr %&

ÞfoÙkh; o"kZ 2019&20 ds fy,] iwoZorhZ foÙkh; o"kZ esa çkIr ekyksa vkSj lsokvksa ds fy, vkbZVhlh ds C;kSjs fdarq vçSy 2020 ls

flracj 2020 ds eklksa ds fy, QkbZy dh xbZ foojf.k;ksa esa mlds fy, miHkksx dh xbZ vkbZVhlh ;gka ?kksf"kr dh tk,xh A ç:i

th,lVhvkj&3[k dh lkj.kh 4 ¼d½ bu C;kSjksa dks Hkjus ds fy, mi;ksx dh tk ldsxh A rFkkfi] dksbZ vkbZVhlh ftldk çR;kxe /kkjk

16 dh mi/kkjk ¼2½ ds nwljs ijUrqd ds vuqlkj foÙkh; o"kZ 2019&20 esa fd;k x;k Fkk fdarq foÙkh; o"kZ 2020&21 esa mldk iqu% nkok

fd;k x;k Fkk] ,slh iqu% nkok dh xbZ vkbZVhlh ds C;kSjs foÙkh; o"kZ 2020&21 ds fy, okf"kZd fooj.kh esa çLrqr fd, tk,axs Aß(

¼2½ ÞfoÙkh; o"kZ 2017&18ß] 'kCnksa vkSj vadksa ls vkjaHk gksus okyh vkSj Þbl lkj.kh dks uk Hkjus dk fodYiß 'kCnksa ls lekIr

gksus okyh çfof"V esa] ÞfoÙkh; o"kZ 2017&18 vkSj 2018&19ß 'kCnksa vkSj vadksa ds LFkku ij ÞfoÙkh; o"kZ 2017&18] 2018&19 vkSj

2019&20ß 'kCn vkSj vad j[ks tk,axs (

DELHI GAZETTE : EXTRAORDINARY

PART IV]

¼³½ iSjk 8 dh lkj.kh ds nwljs LraHk esa] ÞfoÙkh; o"kZ 2017&18 vkSj 2018&19ß] 'kCnksa vkSj vadksa ds LFkku ij] tgka dgha os

vkrs gSa] ÞfoÙkh; o"kZ 2017&18] 2018&19 vkSj 2019&20ß 'kCn vkSj vad j[ks tk,axs A

12- mä fu;eksa ds ç:i th,lVhvkj&9x ds funsZ'kksa esa]&

¼i½ iSjk 4 dh lkj.kh ds nwljs LraHk esa] ÞfoÙkh; o"kZ 2017&18 vkSj 2018&19ß] 'kCnksa vkSj vadksa ds LFkku ij] tgka dgha os

vkrs gSa] ÞfoÙkh; o"kZ 2017&18] 2018&19 vkSj 2019&20ß 'kCn vkSj vad j[ks tk,axs (

¼ii½ iSjk 6 dh lkj.kh ds nwljs LraHk esa] ÞfoÙkh; o"kZ 2017&18 vkSj 2018&19ß] 'kCnksa vkSj vadksa ds LFkku ij] tgka dgha os

vkrs gSa] ÞfoÙkh; o"kZ 2017&18] 2018&19 vkSj 2019&20ß 'kCn vkSj vad j[ks tk,axs (

13- mä fu;eksa ds ç:i th,lVh vkj,QMh&01 ds mikca/k 1 ds dFku 2 ds 'kh"kZ esa] Þ¼lafpr vkbZVhlh½ß dks"Bdksa] 'kCn vkSj

v{kjksa dk yksi fd;k tk,xk A

14- mä fu;eksa ds ç:i th,lVh ,,l,eVh&16 esa] lkj.kh ds LFkku ij fuEufyf[kr lkj.kh j[kh tk,xh] vFkkZr %&

ÞØ- la-

dj dh nj

vkorZ

dj vof/k

vf/kfu;e

ihvks,l

¼çnk; dk

LFkku½

C;kt

'kkfLr

Qhl

vU;

;ksx

“

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[PART IV

DELHI GAZETTE : EXTRAORDINARY

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FINANCE (EXPENDITURE-IV) DEPARTMENT

NOTIFICATION

Delhi, the 7th July, 2021

No. 79/2020– State Tax

No. F.3 (100)/Fin.(Exp-IV)/2021-22/DS-IV/538.— 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 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 (Twelveth

Amendment) Rules, 2020.

(2) Save as otherwise provided in these rules, they shall come into force on the 15^th day of October, 2020.

2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 46, for the first

proviso, the following proviso shall be substituted,namely:-

“Provided that the Commissionermay, on the recommendations of the Council, by notification, specify-

(i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered

persons shall be required to mention; or

(ii) a class of supply of goods or services for which specified number of digits of HarmonisedSystem of Nomenclature

code shall be required to be mentioned by all registered taxpayers; and

(iii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature

code for goods or services: ”.

DELHI GAZETTE : EXTRAORDINARY

PART IV]

3.In the said rules, for rule 67A,the following rule shall be substituted, namely:-

“67A. Manner of furnishing of return or details of outward supplies by short messaging service facility.-

Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return

under section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 37 in FORM GSTR-1 or a

Nil statement in FORM GST CMP-08 for a tax period, any reference to electronic furnishing shall include furnishing

of the said return or the details of outward supplies or statement through a short messaging service using the registered

mobile number and the said return or the details of outward supplies orstatement shall be verified by a registered

mobile number based One Time Password facility.

Explanation. - For the purpose of this rule, a Nil return or Nil details of outward supplies or Nil statement shall mean a

return under section 39 or details of outward supplies under section 37 or statement under rule 62, for a tax period that

has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1 or FORM GST CMP-08, as the case

may be. ”.

4. In the said rules, in rule 80, in sub-rule (3), for the proviso, the following proviso shall be substituted, namely: -

“Provided that for the financial year 2018-2019 and 2019-2020, every registered person whose aggregate turnover

exceeds five crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall

furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C for the

said financial year, electronically through the common portal either directly or through a Facilitation Centre notified

by the Commissioner. ”.

5. In the said rules, with effect from the 20^th day of March, 2020, in rule 138E,afterthe third proviso, the following

proviso shall be inserted, namely:-

“Provided also that the said restriction shall not applyduring the period from the 20^th day of March, 2020 till the 15^th

day of October, 2020 in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM

GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period

February, 2020 to August, 2020. ”.

6. In the said rules, in rule 142, in sub-rule (1A),-

(i) for the words “proper officer shall”, the words “proper officer may” shall be substituted;

(ii) for the words “shall communicate”, the word “communicate” shall be substituted.

7. In the said rules, in FORM GSTR-1, against serial number 12, in the Table, in column 6, in the heading, for the

words “Total value”, the words “Rate of Tax” shall be substituted.

8. In the said rules, for FORM GSTR-2A, the following form shall be substituted, namely: -

Details of auto drafted supplies

(From GSTR 1, GSTR 5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies of goods received from SEZ

units / developers)

Year

Month

GSTIN

(a)

Legal name of the registered person

(b)

Trade name, if any

PART A

(Amount in Rs. all Tables)

3. Inward supplies received from a registered person including supplies attracting reverse charge

GSTIN

of supplier

Trade/

Legal

name

Invoice details

Rate

(%)

Taxable

value

Amount of tax

Place

supply

(Name

State/

UT)

Supply

attracting

reverse

charge

(Y/N)

GSTR-

1/5

period

GSTR-

1/5

filing

date

GSTR-

filing

status

(Yes/

No)

Amendment

made, if

any

(GSTIN,

Others)

Tax

period in

which

amended

Effective

date of

cancellation,

if any

No. TypeDate Value

Integrated

tax

Central

tax

State/

tax

Cess

[PART IV

DELHI GAZETTE : EXTRAORDINARY

4. Amendment to Inward supplies received from a registered person including supplies attracting reverse

charge (Amendment to 3)

Details of

original

Document

Revised details

Rate

(%)

Taxable

value

Amount of tax

Place

supply

(Name

of State/

UT)

Supply

attracting

reverse

charge

(Y/N)

GSTR-

1/5

period

GSTR-

1/5

filing

date

GSTR-

filing

status

(Yes /

No)

Amendment

made

(GSTIN,

Others)

Tax

period

original

record

Effective

date of

cancellation

if any,

No.

Date GSTIN Trade

Legal

name

No.

TypeDate Value

Integrated

tax

Central

tax

State/

tax

Cess

5. Debit / Credit notes received during current tax period

GSTIN

supplier

Trade/

Legal

name

Credit / Debit Note Details Rate

(%)

Taxable

value

Amount of tax

Place of

supply

(Name of

State/UT)

Supply

attracting

reverse

charge

(Y/N)

GSTR-

1/5

period

GSTR-

1 /5

filing

date

GSTR-

filing

status

(Yes/

No)

Amendment

made, if

any

(GSTIN,

Others)

Tax

period in

which

amended

Effective

date of

cancellation,

if any

No. Note

type

Note

supply

type

Date Value

Integrated

tax

Central

tax

State/

tax

Cess

6. Amendment to Debit / Credit notes (Amendment to 5)

Details of

original

document

Revised details

Rate

(%)

Taxable

value

Amount of tax

Place

supply

(Name

State/

UT)

Supply

attracting

reverse

charge

(Y/N)

GSTR-

1/5

period

GSTR-

1/5

filing

date

GSTR-

filing

status

(Yes /

No)

Amendment

made

(GSTIN,

Others)

Tax

period

original

record

Effective date

cancellation

if any

Type No. Date GSTIN

Supplier

Trade

Legal

name

No.

Note

type

Note

supply

type

Date Value

Integrated

tax

Central

tax

State/

tax

Cess

PART B

7. ISD credit received

GSTIN of

ISD

Trade/

Legal

name

ISD

document

details

ISD invoice

details (for ISD

credit note only)

ITC amount involved

GSTR-6 Period GSTR-6

filing date

Amendment

made, if any

Tax Period

in which

amended

ITC

Eligibility

Type No. Date No. Date Integ

rated tax

Cent

ral tax

State/ UT

tax

Cess

8. Amendments to ISD credit details

Original ISD

Document Details

Revised details

Original ISD

invoice

details (for

ISD credit

note only)

ITC amount involved

ISD

GSTR-6

Period

ISD

GSTR-6

filing date

Amendment made Tax period

of original

record

ITC Eligibility

Type No.

Date GSTIN of

ISD

Trade/

Legal

name

Type

No. Date

No.

Date Integrated Tax

Central

Tax

State/

Tax

Cess

DELHI GAZETTE : EXTRAORDINARY

PART IV]

PART- C

9. TDS and TCS Credit (including amendments thereof) received

GSTIN of

Deductor /

GSTIN of E-

Commerce

Operator

DeductorName / E-

Commerce Operator

Name

Tax period of

GSTR-7 /

GSTR-8

(Original /

Amended)

Amount

received /

Gross

value

(Original /

Revised)

Value of

supplies

returned

Net

amount

liable for

TCS

Amount (Original / Revised)

Integrated tax

Central

tax

State /UT

tax

9A. TDS

9B. TCS

PART- D

10. Import of goods from overseas on bill of entry (including amendments thereof)

ICEGATE Reference

date

Bill of entry details

Amount of tax

Amended (Yes/ No)

Port code No.

Date Value

Integrated tax

Cess

11. Inward supplies of goods received from SEZ units / developers on bill of entry (including amendments

thereof)

GSTIN of

the

Supplier

(SEZ)

Trade /

Legal

name

ICEGATE

Reference

date

Bill of Entry details

Amount of tax

Amended

(Yes/ No)

Port code No.

Date

Value

Integrated

tax

Cess

Instructions:

1. Terms Used :-

ITC – Input tax credit

b. ISD – Input Service Distributor

2. Important Advisory: FORM GSTR-2A is statement which has been generated on the basis of the

information furnished by your suppliers in their respective FORMS GSTR-1,5,6,7 and 8. It is a dynamic

statement and is updated on new addition/amendment made by your supplier in near real time. The details

added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier’s

date of filing.

3. There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the

Government. A separate column will be provided for invoices / documents where such rate is applicable.

4. Table wise instructions:

Table No. and Heading

Instructions

Inward supplies received

The table consists of all the invoices (including invoices on which reverse charge

is applicable) which have been saved / filed by your suppliers in their FORM

[PART IV

DELHI GAZETTE : EXTRAORDINARY

from a registered person

including

supplies

attracting reverse charge

GSTR-1 and 5.

ii.

Invoice type :

R- Regular (Other than SEZ supplies and Deemed exports)

b. SEZWP- SEZ supplies with payment of tax

SEZWOP- SEZ supplies without payment of tax

d. DE- Deemed exports

CBW - Intra-State supplies attracting IGST

iii.

For every invoice, the period and date of FORM GSTR-1/5 in which such

invoice has been declared and filed is being provided. It may be noted that the

details added by supplier would reflect in corresponding FORM GSTR-2A of the

recipient irrespective of supplier’s date of filing. For example, if a supplier files

his invoice INV-1 dated 10^th November 2019 in his FORM GSTR-1 of March

2020, the invoice will be reflected in FORM GSTR-2A of March, 2020 only.

Similarly, if the supplier files his FORM GSTR-1 for the month of November on

5^thMarch 2020, the invoice will be reflected in FORM GSTR-2A of November

2019 for the recipient.

iv.

The status of filing of corresponding FORM GSTR-3B for FORM GSTR-1 will

also be provided.

The table also shows if the invoice or debit note was amended by the supplier

and if yes, then the tax period in which such invoice was amended, declared and

filed. For example, if a supplier has filed his invoice INV-1 dated 10^th November

2019 in his FORM GSTR-1 of November 2019, the invoice will be reflected in

FORM GSTR-2A of November, 2019. If the supplier amends this invoice in

FORM GSTR-1 of December 2019, the amended invoice will be made available

in Table 4 of FORM GSTR-2A of December 2019. The original record present

in Table 3 of FORM GSTR-2A of November 2019 for the recipient will now

have updated columns of amendment made (GSTIN, others) and tax period of

amendment as December 2019.

vi.

In case, the supplier has cancelled his registration, the effective date of

cancellation will be provided.

Amendment to Inward

supplies received from a

registered

person

including

supplies

attracting reverse charge

(Amendment to table 3)

i. The table consists of amendment to invoices (including invoice on which reverse

charge is applicable) which have been saved/filed by your suppliers in their FORM

GSTR-1 and 5.

ii. Tax period in which the invoice was reported originally and type of amendment will

also be provided. For example, if a supplier has filed his invoice INV-1 dated 10^th

November 2019 in his FORM GSTR-1 of November 2019, the invoice will be

reflected in FORM GSTR-2A of November, 2019. If the supplier amends this invoice

in FORM GSTR-1 of December 2019, the amended invoice will be made available in

Table 4 of FORM GSTR-2A of December 2019. The original record present in Table

3 of FORM GSTR-2A of November 2019 for the recipient will now have updated

columns of amendment made (GSTIN, others) and tax period of amendment as

December 2019.

Debit / Credit notes

received during current

tax period

i. The table consists of the credit and debit notes (including credit/debit notes relating to

transactions on which reverse charge is applicable) which have been saved/filed by

your suppliers in their FORM GSTR-1 and 5.

ii. If the credit/debit note has been amended subsequently, tax period in which the note

has been amended will also be provided.

iii. Note Type:

o

Credit Note

o

Debit Note

iv. Note supply type:

o

R- Regular (Other than SEZ supplies and Deemed exports)

DELHI GAZETTE : EXTRAORDINARY

PART IV]

o

SEZWP- SEZ supplies with payment of tax

o

SEZWOP- SEZ supplies without payment of tax

o

DE- Deemed exports

o

CBW - Intra-State supplies attracting IGST

v. For every credit or debit note, the period and date of FORM GSTR-1/5 in which such

credit or debit note has been declared and filed is being provided. It may be noted that

the details added by supplier would reflect in corresponding FORM GSTR-2A of the

recipient irrespective of supplier’s filing of FORM GSTR-1. For example, if a

supplier files his credit note CN-1 dated 10^th November 2019 in his FORM GSTR-1

of March 2020, the credit note will be reflected in FORM GSTR-2A of March, 2020

only. Similarly, if the supplier files his FORM GSTR-1 for the month of November

on 5^th March 2020, the credit note will be reflected in FORM GSTR-2A of November

2019 for the recipient.

vi. The status of filing of corresponding FORM GSTR-3B of suppliers will also be

provided.

vii. The table also shows if the credit note or debit note has been amended subsequently

and if yes, then the tax period in which such credit note or debit note was amended,

declared and filed.

viii. In case, the supplier has cancelled his registration, the effective date of cancellation

will be displayed.

Amendment

Debit/Credit

notes(Amendment to 5)

i. The table consists of the amendments to credit and debit notes (including credit/debit

notes on which reverse charge is applicable) which have been saved/filed by your

suppliers in their FORM GSTR-1 and 5.

ii. Tax period in which the note was reported originally will also be provided.

ISD credit received

i. The table consists of the details of the ISD invoices and ISD credit notes which have

been saved/filed by an input service distributor in their FORM GSTR-6.

ii. Document Type :

o

ISD Invoice

o

ISD Credit Note

iii. If ISD credit note is issued subsequent to issue of ISD invoice, original invoice

number and date will also be shown against such credit note. In case document type is

ISD Invoice these columns would be blank

iv. For every ISD invoice or ISD credit note, the period and date of FORM GSTR-6 in

which such respective invoice or credit note has been declared and filed is being

provided.

v. The status of eligibility of ITC on ISD invoices as declared in FORM GSTR-6 will be

provided.

vi. The status of eligibility of ITC on ISD credit notes will be provided.

Amendment

ISD

credit received

i. The table consists of the details of the amendments to details of the ISD invoices and

ISD credit notes which have been saved/filed by an input service distributor in their

FORM GSTR-6.

TDS

TCS

credit

received

i. The table consists of the details of TDS and TCS credit from FORM GSTR-7 and

FORM GSTR-8 and its amendments in a tax period..

ii. A separate facility will be provided on the common portal to accept/ reject TDS and

TCS credit.

10 & 11

Details of Import of

goods from overseas on

bill of entry and from

SEZ

units

and

developers

and

their

i. The table consists of details of IGST paid on imports of goods from overseas and

SEZ units / developers on bill of entry and amendment thereof.

ii. The ICEGATE reference date is the date from which the recipient is eligible to take

input tax credit.

iii. The table also provides if the Bill of entry was amended.

[PART IV

DELHI GAZETTE : EXTRAORDINARY

respective amendments

iv. Information is provided in the tables based on data received from ICEGATE.

Information on certain imports such as courier imports may not be available.

9. In the said rules, inFORM GSTR-5, -

(i).in the table,-

(a)in serial number 2, after entry (c), the following entries shall be inserted, namely:-

“(d)

ARN

Auto Populated

(e)

Date of ARN

Auto Populated. ”;

(b) in serialnumber10,-

(A) in the heading, after the words, “Total tax liability”, the brackets and words “(including reverse charge liability, if

any) ”, shall be inserted;

(B) after serial number 10B and the entry relating thereto,the following serial number and entry shall be inserted,

namely,-

“10C. On account of inward supplies liable to reverse charge

. ”;

(ii) in the instructions, -

(a)

for paragraph 7, the following paragraph shall be substituted, namely:-

“7. Invoice-level information, rate-wise, pertaining to the tax period should be reported as under:

(i.)

for all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in

Table 5;

(ii.)

for all inter-state B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large)

invoice level detail to be provided in Table 6; and

(iii.)

for all B to C supplies, other than those reported in table 6, shall be reported in Table 7 providing

State-wise summary of such supplies. ”;

(b) in paragraph 8, in clause (ii), after the words, "invoice value is more than”, the word “rupees”, shall be

inserted;

“10. Table 10 consists of tax liability on account of outward supplies declared in the current tax period and

negative ITC on account of amendment to import of goods in the current tax period. Inward supplies

attractingreverse charge shall be reported in Part C of the table. ”.

10. In the said rules, inFORM GSTR-5A, -

(i) against serial number 4 and entries relating thereto, the following entries shall be inserted, namely: -

“4(a) ARN:

4(b) Date of ARN: ”;

(ii) for serial number 6, the following shall be substituted, namely: -

―6. Calculation of interest, or any other amount

(Amount in Rupees)

Sr. No.

Description

Place of supply

(State/UT)

Amount due (Interest/ Other)

Integrated tax

Cess

Interest

Others

DELHI GAZETTE : EXTRAORDINARY

PART IV]

Total

(iii). for serial number 7, the following shall be substituted, namely:-

―7. Tax, interest and any other amount payable and paid

(Amount in Rupees)

Sr. No.

Description

Amount payable

Debit

entry no.

Amount paid

Integrated tax

Cess

Integrated tax

Cess

Tax Liability

(based on Table 5 & 5A)

Interest

(based on Table 6)

Others (based on Table 6)

”.

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

(i) in the Table, -

(a) against serial number 8C, in column 2, for the entry, the following entry shall be substituted,

namely:-

“ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes

services received from SEZs) received during the financial year but availed in the next financial year up

to specified period”;

(b) against Pt. V, for the heading, the following heading shall be substituted,namely:-

“Particulars of the transactions for the financial year declared in returns of the next financial year till the

specified period. ”;

(ii) in the instructions, -

(a) after paragraph 2, the following entry shall be inserted, namely,-

“2A. In the Table, against serial numbers 4,5,6 and 7, the taxpayers shall report the values

pertaining to the financial year only. The value pertaining to the preceding financial year shall not be

reported here. ”

(b)

in paragraph 4, -

(A)

after the words, letters and figures, “that additional liability for the FY 2017-18 or FY

2018-19”, the word, letters and figures “or FY 2019-20” shall be inserted;

(B)

in the Table, in second column, for the letters, figures and word “FY 2017-18 and 2018-19”

wherever they occur, the letters, figures and word “FY 2017-18, 2018-19 and 2019-20”

shall be substituted;

(A)

against serial number 6B, after the entries, the following entry shall be inserted, namely: -

“For FY 2019-20, the registered person shall report the breakup of input tax credit as

capital goods and have an option to either report the breakup of the remaining amount as

inputs and input services or report the entire remaining amount under the “inputs” row

only. ”;

(B) against serial number 6C and serial number 6D, -

(i) after the entry ending with the words “entire input tax credit under the “inputs” row

only. “, the following entry shall be inserted, namely: -

“For FY 2019-20, the registered person shall report the breakup of input tax credit as

capital goods and have an option to either report the breakup of the remaining amount

as inputs and input services or report the entire remaining amount under the “inputs”

row only. ”;

[PART IV

DELHI GAZETTE : EXTRAORDINARY

(ii) in the entry ending with the words, figures and letters “Table 6C and 6D in Table

6D only. ”, for the letters, figures and word “FY 2017-18 and 2018-19”, the letters,

figures and word “FY 2017-18, 2018-19 and 2019-20” shall be substituted;

(C)

against serial number 6E, after the entry, the following entry shall be inserted, namely: -

“For FY 2019-20, the registered person shall report the breakup of input tax credit as

capital goods and have an option to either report the breakup of the remaining amount as

inputs and input services or report the entire remaining amount under the “inputs“ row

only.";

(D)

against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, in the entry, for the letters,

figures and word “FY 2017-18 and 2018-19”, the letters, figures and word “FY 2017-18,

2018-19 and 2019-20” shall be substituted.;

(E)

against serial number 8A, after the entry, the following entry shall be inserted, namely: -

“For FY 2019-20, it may be noted that the details from FORM GSTR-2A generated as on

the 1st November, 2020 shall be auto-populated in this table. ”;

(F)

against serial number 8C, for the entries, the following entry shall be substituted, namely:-

“Aggregate value of input tax credit availed on all inward supplies (except those on which

tax is payable on reverse charge basis but includes supply of services received from SEZs)

received during the financial year for which the annual return is being filed for but credit

on which was availed in the next financial year within the period specified under Section

16(4) of the CGST Act, 2017. ”;

(d) in paragraph 7, –

(A)

after the words and figures “April 2019 to September 2019. ”, the following shall be

inserted, namely: -

“For FY 2019-20, Part V consists of particulars of transactions for the previous financial

year but paid in the FORM GSTR-3B between April 2020 to September 2020. ”;

(B)

in the Table, in second column, -

(I) against serial number 10 & 11, after the entries, the following entry shall be inserted,

namely: -

“For FY 2019-20, Details of additions or amendments to any of the supplies already

declared in the returns of the previous financial year but such amendments were furnished

in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April 2020 to September 2020

shall be declared here.”;

(II) against serial number 12, -

(1) in the entry beginning with the word, letters and figures “For FY 2018-19” after

the words “for filling up these details.", the following entry shall be inserted,

namely: -

“For FY 2019-20, Aggregate value of reversal of ITC which was availed in the

previous financial year but reversed in returns filed for the months of April 2020

to September 2020 shall be declared here. Table 4(B) of FORM GSTR-3B may

be used for filling up these details. For FY 2019-20, the registered person shall

have an option to not fill this table. ”;

(2) in the entry beginning with the word, letters and figures “For FY 2017-18” and

ending with the words “an option to not fill this table.", for the letters, figures

and word “FY 2017-18 and 2018-19”, the letters, figures and word “FY 2017-18,

2018-19 and 2019-20" shall be substituted;

(III) against serial number 13, –

(1) in the entry beginning with the word, letters and figures “For FY 2018-19” after

the words, letters and figures “in the annual return for FY 2019-20. ”, the

following entry shall be inserted, namely: -

“For FY 2019-20, Details of ITC for goods or services received in the previous

financial year but ITC for the same was availed in returns filed for the months of

April 2020 to September 2020 shall be declared here. Table 4(A) of FORM

GSTR-3B may be used for filling up these details. However, any ITC which was

reversed in the FY 2019-20 as per second proviso to sub-section (2) of section 16

DELHI GAZETTE : EXTRAORDINARY

PART IV]

but was reclaimed in FY 2020-21, the details of such ITC reclaimed shall be

furnished in the annual return for FY 2020-21. ”;

(2) in the entry beginning with the word, letters and figures “For FY 2017-18” and

ending with the words “an option to not fill this table. ”, for the letters, figures and

word “FY 2017-18 and 2018-19”, the letters, figures and word “FY 2017-18,

2018-19 and 2019-20“ shall be substituted;

(e) in paragraph 8, in the Table, in second column, for the letters, figures and word “FY 2017-18 and

2018-19” wherever they occur, the letters, figures and word “FY 2017-18, 2018-19 and 2019-20”

shall be substituted.

12. In the said rules, in FORM GSTR-9C, in the instructions, -

(i) in paragraph 4, in the Table, in second column, for the letters, figures and word “FY 2017-18 and 2018-

19” wherever they occur, the letters, figures and word “FY 2017-18, 2018-19 and 2019-20” shall be

substituted;

(ii) in paragraph 6, in the Table, in second column, for the letters, figures and word “FY 2017-18 and 2018-

19” wherever they occur, the letters, figures and word “FY 2017-18, 2018-19 and 2019-20” shall be

substituted.

13. In the said rules, in FORM GST RFD-01, in Annexure-1, in Statement-2, in the heading the brackets,word and

letters“(accumulated ITC)”, shall be omitted.

14. In the said rules, in FORM GST ASMT-16, for the table, the following table shall be substituted, namely: -

“Sr.

No.

Tax

Rate

Turnover

Tax Period Act POS

(Place of

Supply)

Tax Interest Penalty

Fee

Others Total

From To

Total

”.

15. In the said rules, in FORM GST DRC-01, after entry (c), for the table, the following table shall be substituted,

namely: -

“Sr.

No.

Tax

rate

Turnover

Tax

Period

Act

POS

(Place of

Supply)

Tax

Interest

Penalty

Fee

Others

Total

From

Total

”.

16. In the said rules, in FORM GST DRC-02, after entry (c), for the table, the following table shall be substituted,

namely: -

“Sr.

No.

Tax

rate

Turnover

Tax

Period

Act POS

(Place of

Supply)

Tax Interest Penalty

Fee

Others Total

From

Total

”.

[PART IV

DELHI GAZETTE : EXTRAORDINARY

17. In the said rules, in FORM GST DRC-07, after serial number 5, for the table, the following table shall be

substituted, namely: -

“Sr.

No.

Tax

Rate

Turnover

Tax Period

Act

POS

(Place of

Supply)

Tax

Interest

Penalty

Fee

Others Total

From

Total

”.

18. In the said rules, in FORM GST DRC-08, after serial number 7, for the table, the following table shall be

substituted, namely: -

“Sr.

No.

Tax

Rate

Turnover

Tax Period

Act

POS

(Place of

Supply)

Tax

Interest

Penalty

Fee

Others

Total

From

Total

”.

19. In the said rules, in FORM GST DRC-09, for the table, the following table shall be substituted, namely: -

“Act

Tax/Cess

Interest

Penalty

Fee

Others

Total

Integrated tax

Central tax

State/UT tax

Cess

Total

”.

20. In the said rules, in FORM GST DRC-24, for the table, the following table shall be substituted, namely:-

“Act

Tax

Interest

Penalty

Fee

Other Dues

Total

Arrears

Central tax

State / UT tax

Integrated tax

Cess

”.

21. In the said rules, in FORM GST DRC-25, for the table, the following table shall be substituted, namely:-

“Act

Tax

Interest

Penalty

Fee

Other Dues

Total

Arrears

Central tax

State / UT tax

Integrated tax

Cess

”.

By Order and in the Name of the

Lt. Governor of the National Capital Territory of Delhi,

MANOJ KUMAR, Dy. Secy. IV (Finance)