3764 DG/2021
(1)
रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
xxxGIDHxxx
xxxGIDExxx
ऄसाधारण
EXTRAORDINARY
प्राजधकार से प्रकाजित
PUBLISHED BY AUTHORITY
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षेत्र ददल्ली 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 lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 164 }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] ifj"kn dh
flQkfj'k ij] fnYyh eky vkSj lsok dj fu;e 2017 dk vkSj la'kks/ku djus ds fy, fuEufyf[kr fu;e cukrs gaS vFkkZr %&
1- laf{kIr uke vkSj çkjEHk %& ¼i½ bu fu;eksa dk laf{kIr uke fnYyh eky vkSj lsok dj ¼rsjgok la'kks/ku½ fu;e
2020 gS A
¼2½ bu fu;eksa esa tSlk vU;Fkk micaf/kr gS mlds flok; ;s 10 uoEcj] 2020 ls ykxw gksxsa A
2- fnYyh eky vkSj lsok dj fu;e 2017 ¼ftls bl vf/klwpuk esa mä fu;e dgk x;k gS½ ds fu;e 59 ds LFkku
ij 1 tuojh] 2021 ls çHkkoh fuEufyf[kr fu;e dks çfrLFkkfir fd;k tk,xk vFkkZr %&
& ¼i½ çR;sd jftLVªh—r O;fä] tks dh ,dh—r eky
vkSj lsok dj vf/kfu;e 2017 ¼2017 dh 13½ dh /kkjk 14 esa fufnZ"V O;fä ls fHkUu gS] /kkjk 37 ds v/khu eky ;k lsok ;k
सं. 186]
ददल्ली, बुधवार, िुलाइ 7, 2021/अषाढ़ 16, 1943
[रा.रा.रा.क्षे.दद. सं. 75
No. 186]
DELHI, WEDNESDAY, JULY 7, 2021/ASHADHA 16, 1943
[N. C. T. D. No. 75
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-09072021-228194
SG-DL-E-09072021-228194
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
nkuksa ds tkod çnk; ds C;kSjs nsus ds fy, visf{kr gS] fdlh ekl ds ;k frekgh ds fy,] tSlk Hkh ekeyk gks] ç:i
th,lVhvkj &1 esa ,sls C;kSjs lkekU; iksVZy ds ek/;e ls bysDVªkWfud :i esa] ;k rks lh/ks ;k vk;qä }kjk vf/klwfpr lqfo/kk
dsUæ ds ek/;e ls] çLrqr djsxk A
¼2½ jftLVªh—r O;fä ftlds }kjk /kkjk 39 dh mi/kkjk ¼1½ ds ijUrqd ds v/khu çR;sd frekgh ds fy, fooj.kh
çLrqr djuk visf{kr gS] jftLVªh—r O;fä dks çnku fd, x, eky ;k lsok ;k nksuksa ds ,sls tkod çnk; ds C;kSjs] tSlk
og vko';d le>s] frekgh ds igys ;k दूसरेs ekg esa] çR;sd ekg esa ipkl yk[k #i;s dk lap;h ewY; rd] chtd çLrqr
djus dh lqfo/kk dk mi;ksx djrs gq,] ¼ftls mä vf/klwpuk esa ÞvkbZ ,Q ,Qß dgk x;k gS ½ fu;e 26 ds v/khu fofgr
fjfr esa lkE;d :i ls vf/kçekf.kr] lkekU; iksVZy ij bysDVªkWfud :i ls] ,sls ekl ds mÙkjorhZ ekl ds igys fnu ls
ml ekl ds 13osa fnu rd] çLrqr dj ldrk gS A
¼3½ frekgh ds igys vkSj दूसरे ekg esa vkbZ ,Q ,Q dk mi;ksx djrs gq, çLrqr fd, x, tkod çnk; ds C;kSjs
dks mä frekgh ds fy,
esa çLrqr djuk visf{kr ughsa gksxkA
¼4½
esa çLrqr fd, x, eky ;k lsok ;k nksuksa ds tkod çnk; ds C;kSjs esa fuEufyf[kr
'kkfey gksxsa –
¼d½ lHkh ds chtdokj C;kSjs –
¼i½
jftLVªh—r O;fä dks fd;k x;k vUrjjkfT;d vkSj vUrjkjkfT;d çnk; vkSj
¼ii½
vjftLVªh—r O;fä dks fd;k x;k nks yk[k ipkl gtkj #i, ls vf/kd chtd ewY; ds lkFk
vUrjjkfT;d çnk;
¼[k½ lHkh ds lesfdr C;kSjs &
¼i½
çR;sd nj ds dj ds fy, vjftLVªh—r O;fä;ksa dks fd;k x;k vUrjkjkfT;d çnk; vkSj
¼ii½
çR;sd nj ds dj ds fy, vjftLVªh—r O;fä;ksa dks fd;k x;k nks yk[k ipkl gtkj #i, rd chtd
ewY; ds lkFk jkT;okj vUrjjkfT;d çnk;
¼x½ igys tkjh fd, x, chtd ds fy,] ekg ds nkSjku] tkjh fd;k x, fodyu ;k çR;; i=] ;fn dksbZ gks A
¼5½ vkbZ ,Q ,Q dk mi;ksx djrs gq, çLrqr fd, x, eky ;k lsok ;k nksuksa ds tkod çnk; ds C;kSjs esa
fuEufyf[kr 'kkfey gksxk &
¼d½ jftLVªh—r O;fä dks fd, x, vUrjjkfT;d vkSj vUrjkjkfT;d çnk; ds chtdokj C;kSjs
¼[k½ igys tkjh fd, x, chtd ds fy,] ekg ds nkSjku] tkjh fd, x, fodyu vkSj çR;; i=] ;fn dksbZ gks Aß
3- mä fu;e esa fu;e 60 ds LFkku ij 1 tuojh 2021 ls çHkkoh fuEufyf[kr fu;e dks çfrLFkkfir fd;k tk,xk
vFkkZr %&
¼1½ vkiwfrZdrkZ }kjk
esa ;k vkbZ ,Q ,Q dk mi;ksx djrs gq, çLrqr fd, x, tkod çnk; ds C;kSjs lacaf/kr jftLVªh—r O;fä ¼çkfIrdrkZ½
dks ç:i th,lVhvkj 2d ds Hkkx d esa]
esa vkSj
esa] tSlk Hkh ekeyk
gks] lk/kkj.k iksVZy ds ek/;e ls bysDVªkWfud :i ls] miyC/k djk, tk,axsA
¼2½ fu;e 63 ds v/khu fdlh vfuoklh djk/ks; O;fä }kjk
esa çLrqr dh x;h fooj.kh esa
chtd ds C;kSjs lk/kkj.k iksVZy ds ek/;e ls bysDVªkWfud :i esa çR;; ds çkfIrdrkZ dks
ds Hkkx
d esa dks miyC/k djk, tk,axs A
¼3½ fu;e 65 ds v/khu fdlh buiqV lsok forjd }kjk
esa çLrqr dh x;h fooj.kh esa
chtd ds C;kSjs lk/kkj.k iksVZy ds ek/;e ls bysDVªkWfud :i esa çR;; ds çkfIrdrkZ dks
ds Hkkx
[k esa dks miyC/k djk, tk,axs A
¼4½ /kkjk 39 dh mi/kkjk ¼3½ ds v/khu
esa dVkSrhdrkZ }kjk fn, x, lzksr ij dVkSrh
fd, x, dj ds C;kSjs lk/kkj.k iksVZy ij bysDVªkWfud ek/;e ls
ds Hkkx x esa ftlls dVkSrh
dh x;h gS dks miyC/k djk, tk,axs A
¼5½ /kkjk 52 ds v/khu
esa bZ&okf.kT; çpkyd }kjk fn, x, lzksr ij ,d= fd, x, dj
ds C;kSjs lk/kkj.k iksVZy ij bysDVªkWfud :i ek/;e ls lacaf/kr O;fä dks
ds Hkkx x esa miyC/k
djk, tk,axs A
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
¼6½ çfof"V ds fcy ij eky ds vk;kr ;k fdlh fo'ks"k vkfFkZd {ks= bdkbZ ;k fdlh fo'ks"k vkfFkZd {ks=
fodkldrkZ ls ?kjsyw VSfjQ {ks= esa çfof"V ds fcy ij yk, x, eky ij lanÙk ,dh—r dj ds C;kSjs lk/kkj.k iksVZy ij
bysDVªkWfud ek/;e ls
ds Hkkx ?k esa miyC/k djk, tk,axs A
¼7½ jftLVªh—r O;fä dks
esa Lor% rS;kj fd;k x;k buiqV dj çR;; ds C;kSjs
lk/kkj.k iksVZy ds ek/;e ls bysDVªkWfud :i ls çR;sd ekg ds fy, miyC/k djk;k tk,xk vkSj ftlesa fuEufyf[kr C;kSjs
gksxsa %&
¼i½ iwoZorhZ ekg dh
çLrqr djus dh fu;r rkjh[k ds Bhd i'pkr~ fnu ls pkyw ekg
dh
çLrqr djus dh fu;r rkjh[k ds chp esa mlds çnk;drkZ] tks dh /kkjk 39 dh mi/kkjk ¼1½
ds ijUrqd ds v/khu çR;sd frekgh ds fy, fooj.kh nsus ds fy, visf{kr çnk;drkZ ls fHkUu gS] }kjk
esa çLrqr fd, x, tkod çnk;ksa ds C;kSjs]
¼ii½
esa vfuoklh djk/ks; O;fä }kjk çLrqr chtdksa ds C;kSjs vkSj
esa buiqV lsok forjd }kjk viuh fooj.kh esa çLrqr chtdksa ds C;kSjs vkSj muds çnk;drkZ] tks dh /kkjk 39 dh mi/kkjk
¼1½ ds ijUrqd ds v/khu çR;sd frekgh ds fy, fooj.kh çLrqr djrs gS] }kjk
esa ;k vkbZ ,Q ,Q
dk ç;ksx djds çLrqr tkod çnk;ksa ds C;kSjs] tSlk Hkh ekeyk gks %&
¼d½
frekgh dsa çFke ekl ds fy,] iwoZorhZ frekgh ds fy,
çLrqr djus dh ns;
rkjh[k ds Bhd i'pkr~ fnu ls frekgh ds çFke ekl ds fy, vkbZ ,Q ,Q dk ç;ksx djrs gq, C;kSjs çLrqr djus dh ns;
rkjh[k rd ds chp;
¼[k½
frekgh ds nqljs ekl ds fy,] frekg ds igys ekl ds fy, vkbZ ,Q dk mi;ksx djrs gq, C;kSjs nsus ds
ns; rkjh[k ds Bhd i'pkr~ fnu ls frekgh ds nqljs ekl fy, vkbZ ,Q ,Q dk mi;ksx djrs gq, C;kSjs nsus dh ns; rkjh[k
rd chp;
¼x½
frekgh ds rhljs ekl ds fy,] frekgh ds nqljs ekl ds fy, vkbZ ,Q ,Q dk ç;ksx djrs gq, C;kSjs nsus
dh ns; rkjh[k ds Bhd i'pkr~ fnu ls frekgh ds fy,
dks nsus dh ns; rkjh[k rd ds chp(
¼iii½ ekl esa çfof"V ds fcy ij eky ds vk;kr ;k fdlh fo'ks"k vkfFkZd {ks= bZdkbZ ;k fdlh fo'ks"k vkfFkZd {ks=
fodkldrkZ ls ?kjsyw VSfjQ {ks= esa çfof"V ds fcy ij yk, x, eky ij lanÙk ,dhd`r dj ds C;kSjs A
¼8½ jftLVªh—r O;fä dks çR;sd ekl ds fy,
esa fooj.k miyC/k djk, tk,axs A
¼i½ frekgh ds igys vkSj nqljs ekl ds fy,] /kkjk 39 dh mi/kkjk ¼1½ ds ijUrqd ds v/khu çR;sd frekgh ds fy,
fooj.kh nsus ds fy, visf{kr jftLVªh—r O;fä }kjk vkbZ ,Q ,Q esa tkod çnk;ksa dks çLrqr djus dh fu;r rkjh[k ds
i'pkr fnu] ;k fdlh jftLVªh—r O;fä] tks dh /kkjk 39 dh mi/kkjk ¼1½ ds ijUrqd ds v/khu çR;sd frekgh ds fy,
fooj.kh nsus ds fy, visf{kr jftLVªh—r O;fä ls fHkUu gS] }kjk
esa tkod çnk;ksa dks çLrqr djus
dh fu;r rkjh[k ds i'pkr fnu] blesa ls tks dh i'pkrorhZ gks(
¼ii½ frekgh ds rhljs ekg ds fy,] /kkjk 39 dh mi/kkjk ¼1½ ds ijUrqd ds v/khu çR;sd frekgh ds fy, fooj.kh
nsus ds fy, visf{kr jftLVªh—r O;fä }kjk mä ekg dh tkod çnk;ksa dks
esa çLrqr djus dh
fu;r rkjh[k ds i'pkr fnu ls A
4- mä fu;e ds fu;e 61 esa mifu;e ¼5½ ds i'pkr~ fuEufyf[kr mi fu;e var% LFkkfir fd, tk,axs vFkkZr %&
Þ¼6½ ,dh—r eky vkSj lsok vf/kfu;e 2017 ¼2017 dk 13½ dh /kkjk 14 esa fufnZ"V O;fä ds flok; çR;sd
jftLVªh—r O;fä ;k buiqV lsok forjd ;k vfuoklh djk/ks; O;fä ;k /kkjk 10 ;k /kkjk 51 ;k /kkjk 52 ds v/khu dj nsus
okyk dksbZ O;fä] tSlk Hkh ekeyk gks] mä dj vof/k ds fy, ç:i th,lVhvkj – 3[k esa fooj.kh] lk/kkj.k iksVZy ds
ek/;e ls bysDVªkWfud :i ls ;k rks lh/ks ;k vk;qä }kjk vf/klwfpr lqfo/kk dsUæ ds ek/;e ls mÙkjorhZ ekg ds 20osa fnu
rd ;k mlls igys çLrqr djsaxs A
ijUrq djnkrk ftldk fiNys foÙk o"kZ esa 5 djksM+ #i, rd dk ladfyr vkorZ gS ftlds dkjckj dk eq[; LFkku
NrhlxM+] e/;çns'k] xqtjkr] egkjk"Vª] dukZVd] xksok] dsjy] rfeyukMw] rsyaxkuk] vka/kz çns'k jkT;; ne.k vkSj nho] vkSj
nknjk vkSj ukxj gosyh] iMqpsjh] vaMeku vkSj fudksckj }hi lewg ;k y{knhi la?k jkT;{ks= esa gS] väwcj] 2020 ls ekpZ]
2021 ds ekg ds fy, mä fu;e ds rgr
esa fooj.kh] lk/kkj.k iksVZy ds ek/;e ls bysDVªkWfud
:i ls] mä ekg ds vUrjorhZ ekg ds 22osa fnu rd ;k mlls igys çLrqr djsxk A
ijarq vkSj fd djnkrk ftldk fiNys foÙk o"kZ esa 5 djksड. #i, rd dk ladfyr vkorZ gS ftlds dkjckj dk
eq[; LFkku fgekpy çns'k] iatkc] mRrjk[kaM] gfj;k.kk] jktLFkku] mRrj çns'k] fcgkj] flDfde] v#.kkpy çns'k] ukxkySaM]
ef.kiqj] fetksje] f=iqjk] es?kky;] vle] i'fpeh caxky] >kj[kaM ;k vksfM+'kk jkT;] tEew vkSj d'ehj] yík[k] paM+hx<+ ;k
4
DELHI GAZETTE : EXTRAORDINARY
PART IV]
fnYyh la?k jkT;{ks=ksa esa gS] väwcj] 2020 ls ekpZ] 2021 ds ekg ds fy, mä fu;e ds rgr
esa
fooj.kh] lk/kkj.k iksVZy ds ek/;e ls bysDVªkfWud :i ls] mä ekg ds vUrjorhZ ekg ds 24osa fnu rd ;k mlls igys
çLrqr djsxkA
5- mDr fu;eksa ds fu;e 61 ds LFkku ij 1 tuojh] 2021 ls fuEufyf[kr fu;e çfrLFkkfir fd;k tk,xk]
vFkkZr~%&
¼1½ ;FkkfLFkfr] ,dh—r eky vkSj lsokdj vf/kfu;e] 2017
¼2017 dk 13½ dh /kkjk 14 esa fufnZ"V O;Dfr ls fHkUu çR;sd jftLVªh—r O;Dfr ;k buiqV lsok çnkrk ;k vfuoklh djk/ks;
O;Dfr ;k /kkjk 10 vFkok /kkjk 51 ;k ;FkkfLFkfr /kkjk 52 ds v/khu dj dk lank; djus okyk O;Dfr ;k rks lh/ks ;k
vk;qDr }kjk vf/klwfpr lqfo/kk dsUæ ds ek/;e ls bysDVªkWfud :i esa
k esa fooj.kh lkekU; iksVZy
ds ek/;e ls uhps ;Fkk fofufnZ"V&
¼i½ /kkjk 39 dh mi/kkjk ¼1½ ds v/khu] çR;sd ekl ;k mlds Hkkx ds fy, ,slh vof/k ds mRrjorhZ ekl ds 20osa
fnu dks ;k mlds igys çLrqr djsxk %
¼ii½ /kkjk 39 dh mi/kkjk ¼1½ ds ijarqd ds v/khu] çR;sd frekgh ;k mlds Hkkx ds fy, uhps nh xbZ lkj.kh ds
LraHk ¼2½ esa mfYyf[kr jftLVªh—r O;fDr;ksa ds oxZ ds fy,] mDr lkj.kh ds LraHk ¼3½ dh rRLFkkuh çfo"fV esa mfYyf[kr
rkjh[k dks ;k mlds igys çLrqr djsxk] vFkkZr~%&
lkj.kh
1-
jftLVªh—r O;fDr ftuds dkjckj dk ewy LFkku NRrhlx<+] e/; çns'k] xqtjkr]
egkjk"Vª] dukZVd] xksok] dsjy] rfeyukMq] rsyaxkuk] vka/kzçns'k jkT;ksa] ne.k vkSj nho
rFkk nknjk vkSj ukxj gosyh] iqMqPpsjh] vaneku vkSj fudksckj }hi lewg ;k y{knhi
la?k jkT;{ks=ksa esa gS A
,slh
frekgh
ds
mRrjorhZ
ekl
ds
ckblosa fnu A
2-
jftLVªh—r O;fDr ftuds dkjckj dk ewy LFkku fgekpy çns'k] iatkc] mRrjk[kaM]
gfj;k.kk] jktLFkku] mRrj çns'k] fcgkj] flDfde] v#.kkpy çns'k] ukxkySaM] ef.kiqj]
fetksje] f=iqjk] es?kky;] vle] i'fpeh caxky] >kj[kaM ;k vksfM+lk jkT;ksa]
tEew&d'ehj] yík[k] paM+hx<+ ;k fnYyh la?k jkT;{ks=ksa esa gS A
,slh
frekgh
ds
mRrjorhZ
ekl
ds
pkSchlosa fnu A
¼2½ mifu;e ¼1½ ds v/khu fooj.kh çLrqr djus ds fy, visf{kr çR;sd jftLVªh—r O;fDr] /kkjk 49 ds mica/kksa ds
v/khu jgrs gq, dj] C;kt] 'kkfLr] Qhl ;k bl vf/kfu;e vFkok bl v/;k; ds mica/kksa ds v/khu lans; fdlh vU; jde
ds fy, bysDVªkWfud uxn [kkrs ;k bysDVªkWfud çR;; [kkrs ds fodyu }kjk mlds nkf;Roksa dk fuoZgu djsxk vkSj fooj.kh
esa C;kSjs
k esa lfEefyr djsxk A
¼3½ çR;sd jftLVªh—r O;fDr ftlls mifu;e ¼1½ ds [kaM ¼ii½ ds v/khu çR;sd frekgh ds fy, fooj.kh çLrqr
djuk visf{kr gS] frekgh ds çR;sd igys nks ekl ds mRrjorhZ ekl ds iPphlosa fnu rd
esa
mDr jde ds fu{ksi }kjk /kkjk 39 dh mi/kkjk ¼7½ ds ijarqd ds v/khu cdk;k dj dk lank; djsxk%
ijarq vk;qDr] ifj"kn dh flQkfj'kksa ij] vf/klwpuk }kjk djk/ks; O;Dfr;ksa ds ,sls oxZ ds fy, tks mlesa vf/klwfpr
fd, tk,a]
esa mDr jde dk fu{ksi djus ds fy, fu;r rkjh[k dk foLrkj dj ldsxk %
ijarq ;g vkSj fd jkT; dj ;k la?k jkT; dj vk;qDr }kjk vf/klwfpr le; lhek dk dksbZ foLrkj vk;qDr }kjk
vf/klwfpr fd;k x;k le>k tk,xk %
ijarq ;g vkSj Hkh fd ç:i th,lVh ih,eVh&06 esa fu{ksi djrs le; ,slk jftLVªh—r O;fDr&
¼d½ frekgh ds igys ekl ds fy,] bysDVªkWfud uxn [kkrs esa vfr'ks"k dks fglkc esa ys ldsxk(
¼[k½ frekgh ds nwljs ekl ds fy,] igys ekl ds fy, cdk;k dj dks vioftZr djrs gq, bysDVªkWfud uxn [kkrs
esa vfr'ks"k dks fglkc esa ys ldsxk A
¼4½ mijksDr mifu;e ¼3½ ds ijarqd ds v/khu jftLVªh—r O;Dfr;ksa }kjk fuf{kIr jde
esa mDr frekgh ds fy, fooj.kh Qkby djrs le; fodfyr dh tk,xh vkSj bl çdkj fuf{kIr jde esa ls bysDVªkWfud
[PART IV
DELHI GAZETTE : EXTRAORDINARY
5
uxn [kkrs esa vfr'ks"k esa iM+h gqbZ ,slh jde ds çfrnk; ds fdlh nkos dks dsoy mDr frekgh ds fy,
esa fooj.kh Qkby fd, tkus ds i'pkr~ gh vuqKkr fd;k tk,xk A ßA
6- mDr fu;eksa ds fu;e 61 ds i'pkr~ fuEufyf[kr fu;e var%LFkkfir fd;k tk,xk] vFkkZr~%&
¼1½ /kkjk 39 dh mi/kkjk ¼1½ ds ijarqd ds
v/khu frekgh vk/kkj ij fooj.kh çLrqr djus ds fy, vk'kf;r çR;sd jftLVªh—r O;fDr bl laca/k esa vf/klwfpr 'krksaZ vkSj
fucaZ/kuksa ds vuqlkj frekgh vk/kkj ij fooj.kh çLrqr djus ds fy, iwoZorhZ frekgh ds nwljs ekl ds igys fnu ls ml
frekgh ds ftlds fy, p;u fd;k tkuk gS] ml frekgh ds igys ekl ds vafre fnu rd bysDVªkWfud :i ls lkekU;
iksVZy ij mldh çkFkfedrk minf'kZr djsxk%
ijarq tgka ,d ckj ,sls fodYi dk ç;ksx dj fy;k x;k gS rks mDr jftLVªh—r O;fDr Hkfo"; dj vof/k;ksa ds
fy, frekgh vk/kkj ij fooj.kh çLrqr djuk tkjh j[ksxk] tc rd fd mDr jftLVªh—r O;fDr]&
¼d½ bl laca/k esa vf/klwfpr 'krksaZ vkSj fucaZ/kuksa ds vuqlkj frekgh vk/kkj ij fooj.kh çLrqr djus ds fy, vik=
ugha gks tkrk gS( ;k
¼[k½ bysDVªkWfud :i ls lkekU; iksVZy ij ekfld vk/kkj ij fooj.kh çLrqr djus dk p;u djrk gS%
ijarq ;g vkSj fd jftLVªh—r O;Dfr frekgh fooj.kh çLrqr djus dk p;u djus ds fy, ik= ugha gksxk ;fn ,sls
fodYi dk ç;ksx djus dh rkjh[k ij cdk;k vafre fooj.kh çLrqr ugha dh xbZ gSA
¼2½ jftLVªh—r O;fDr] ftldk pkyw foRrh; o"kZ ds nkSjku ldy vkorZ ikap djksM+ #i, ls vf/kd gS] ml frekgh
ftlds nkSjku mldk ldy vkorZ 5 djksM+ #i, ls vf/kd gksrk gS] og mRrjorhZ frekgh ds igys ekl ls bysDVªkWfud
:i esa lkekU; iksVZy ij ekfld vk/kkj ij fooj.kh çLrqr djus dk p;u djsxk A
7-
mDr fu;eksa ds fu;e 62 esa]&
¼i½ mifu;e ¼1½ esa 'kCnksa] vadksa] v{kjksa vkSj dks"Bdksa Þ;k fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV esa la0 Qk0
03¼52½@foÙk ¼jktLo&I½@2019&20@Mh,l& VI@425] rkjh[k 12 flrEcj] 2019 }kjk çdkf'kr jk’Vªh; jkt/kkuh {ks=
fnYyh ds foRr foHkkx ¼jktLo&I½ dh vf/klwpuk la- 02@2019& jkT; dj ¼nj½] 12 flrEcj] 2019 ds Qk;ns ds miHkksx
}kjk dj dk lank;ß dk yksi fd;k tk,xk (
¼ii½ mifu;e ¼4½ esa 'kCnksa] vadksa] v{kjksa vkSj dks"Bdksa Þ;k fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV esa la0 Qk0
03¼52½@foÙk ¼jktLo&I½@2019&20@Mh,l& VI@425] rkjh[k 12 flrEcj] 2019 }kjk çdkf'kr jk’Vªh; jkt/kkuh {ks=
fnYyh ds foRr foHkkx ¼jktLo&I½ dh vf/klwpuk la- 02@2019& jkT; dj ¼nj½] 12 flrEcj] 2019 ds Qk;ns ds miHkksx
}kjkß dk yksi fd;k tk,xk (
¼iii½ mifu;e ¼4½ ds Li"Vhdj.k esa 'kCnksa] vadksa] v{kjksa vkSj dks"Bdksa Þ;k fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV
esa la0 Qk0 03¼52½@foÙk ¼jktLo&I½@2019&20@Mh,l& VI@425] rkjh[k 12 flrEcj] 2019 }kjk çdkf'kr jk’Vªh;
jkt/kkuh {ks= fnYyh ds foRr foHkkx ¼jktLo&I½ dh vf/klwpuk la- 02@2019& jkT; dj ¼nj½] 12 flrEcj] 2019 ds
Qk;ns ds miHkksx }kjk dj lank; dk p;uß dk yksi fd;k tk,xk (
¼iv½ mi/kkjk ¼6½ dk yksi fd;k tk,xk A
7-
esa] vuqns'k esa] Øekad 17 ds mijkar] fuEufyf[kr vuqns'k Mkyk tk,xk] ;kuh%&
Þ18- /kkjk 46 ds ijarqd }kjk rgr le; & le; ij tkjh vf/klwpuk }kjk eky ;k lsokvksa ds fy, mfYyf[kr
,p,l,u dksM ds vadksa dh la[;k dks mu jftLVªh—r O;fä;ksa ds oxZ ds fy, fufnZ"V djuk ck/; gksxk A
8-
ds i'pkr~ fuEufyf[kr ç:i var%LFkkfir fd;k tk,xk] vFkkZr~%&
6
DELHI GAZETTE : EXTRAORDINARY
PART IV]
[fu;e 60 ¼7½ nsf[k,]
iz#i th,lVhvkj & 2[k
¼iz#i th,lVhvkj 1] th,lVhvkj 5] th,lVhvkj 6] th,lVhvkj vkSj vkbZlxsV ls izkIr vk;kr MkVk½
o’kZ
ekg
1.
िीएसटीअइएन
2.
(क)
रजिस्ट्रीकृत व्यजि का जवजधक नाम
2.
(ख)
व्यापार नाम, यदद कोइ हो
2.
(ग)
सृजित दकये िाने की तारीख
ददन/महीना/वषष समय HH:MM
3.
अइटीसी का ईपलब्ध सारांि
(सभी भागों में राजि रूपये में)
क्रम सं. िीषषक िीएसटीअर एकीकृत केन्द्रीय राज्य/संघ राज्य कर (रु.) ईपकर
(रु.)
परामिष 3ख सारणी कर (रु.) कर (रु.)
क्रेजडट जिसे प्रारूप िीएसटीअर-3ख के तहत जलया िा सकता है
भाग क ईपलब्ध अइटीसी - प्रारूप िीएसटीअर-3ख के संबंजधत िीषषक में क्रेजडट का दावा दकया िा सकता है
I
ऄन्द्य सभी अइटीसी-ररवसष चािष से जभन्न ऄन्द्य अपूर्ततयां,
िो दक पंिीकृत व्यजियों द्वारा की गयी हों
4(क)(5)
यदद यह धनात्मक (positive) है तो िीएसटीअर-3ख को
सारणी 4(क)(5) के ऄंतगषत क्रेजडट प्राप्त की िा सकती है।
यदद यह ऋणात्मक (negative) है तो िीएसटीअर-3ख की
सारणी 4(ख)(2) के ऄंतगषत क्रेजडट को वापस कर ददया
िाएगा।
PART IV]
DELHI GAZETTE : EXTRAORDINARY
7
ब्यौरा
बी2बी- बीिक
बी2बी-डेजवट नोट्स
बी2बी- बीिक (संिोधन)
बी2बी-डेजवट नोट्स (संिोधन)
II
अइएसडी से अंतररक अपूर्ततयां
4(क)(4)
यदद यह धनात्मक (positive) है तो िीएसटीअर-3ख को
सारणी 4(क)(4) के ऄंतगषत क्रेजडट प्राप्त की िा सकती है।
यदद यह ऋणात्मक (negative) है तो िीएसटीअर-3ख की
सारणी 4(ख)(2) के ऄंतगषत क्रेजडट को वापस कर ददया
िाएगा।
ब्यौरा
अइ एस डी--- बीिक
अइ एस डी--- बीिक (संिोधन)
III
ररवसष चािष के जलए दायी (liable) अवक प्रदाय
3.1(घ)4(क)(3)
आन अपूर्ततयों को कर के भुगतान के जलए िीएसटीअर-3ख
की सारणी 3.1(घ) में घोजषत करना होगा।
क्रेजडट को कर का भुगतान करने पर िीएसटीअर-3ख की
सारणी 4(क)(3) के ऄंतगषत प्राप्त दकया िा सकता है।
ब्यौरा
बी2बी- बीिक
बी2बी-डेजवट नोट्स
बी2बी- बीिक (संिोधन)
बी2बी-डेजवट नोट्स (संिोधन)
IV
माल का अयात
4(क)(1)
यदद यह धनात्मक (positive) है तो क्रेजडट को
िीएसटीअर-3ख की सारणी 4(क)(1) के ऄंतगषत प्राप्त दकया
िा सकता है।
यदद यह ऋणात्मक (negative) है क्रेजडट को िीएसटीअर-
3ख की सारणी 4(ख)(2) के ऄंतगषत वापस करना होगा।
8
DELHI GAZETTE : EXTRAORDINARY
PART IV]
ब्यौरा
अइएमपीिी-जवदेि से माल का अयात
अइएमपीिी -(संिोधन)
अइएमिीएसइिैड-जविेष अर्तथक िोन (एसइिैड) से
माल का अयात
अइएमिीएसइिैड -(संिोधन)
भाग ख अइटीसी की वापसी- क्रेजडट को िीएसटीअर-3ख के प्रासंजगक िीषषक में वापस करना होगा।
I
ऄन्द्य
4(ख)(2)
यदद यह धनात्मक (positive) है क्रेजडट को िीएसटीअर-
3ख की सारणी 4(ख)(2) के ऄंतगषत वापस करना होगा।
यदद यह ऋणात्मक (negative) है तो क्रेजडट का पुनः दावा
दकया िा सकता है विते दक पहले की ऐसी जस्ट्थजत में आसको
वापस कर ददया गया हो।
ब्यौरा
बी2बी-क्रेजडट नोट्स
बी2बी-क्रेजडट नोट्स (संिोधन)
बी2बी-क्रेजडट नोट्स (ररवसष चािष)
बी2बी-क्रेजडट नोट्स (ररवसष चािष) (संिोधन)
अइएसडी- क्रेजडट नोट्स
अइएसडी- क्रेजडट नोट्स (संिोधन)
PART IV]
DELHI GAZETTE : EXTRAORDINARY
9
4. अइटीसी ईपलब्ध न होने का संजक्षप्त जववरण
(सभी खण्डों में राजि रु. में)
क्रम सं. िीषषक िीएसटीअर एकीकृत केन्द्रीय राज्य/संघ राज्य कर (रु.) ईपकर
(रु.)
परामिष 3ख सारणी कर (रु.) कर (रु.)
क्रेजडट जिसे िीएसटीअर-3ख के तहत नहीं जलया िा सकता है
भाग क अइटीसी ईपलब्ध नहीं
I
ऄन्द्य सभी अइटीसी - ररवसष चािष से जभन्न ऄन्द्य
अपूर्ततयां, िो दक पंिीकृत व्यजियों द्वारा की गयी हों
लागू नहीं
ऐसी क्रेजडट को िीएसटीअर-3ख में नहीं जलया िाएगा।
ब्यौरा
बी2बी- बीिक
बी2बी-डेजवट नोट्स
बी2बी- बीिक (संिोधन)
बी2बी-डेजवट नोट्स (संिोधन)
II
अइएसडी से अवक प्रदाय
लागू नहीं
ऐसी क्रेजडट को िीएसटीअर-3ख में नहीं जलया िाएगा।
ब्यौरा
अइएसडी--- बीिक
अइएसडी---संिोधन-- बीिक
III
ररवसष चािष के जलए दायी (liable) अवक प्रदाय
3.1(घ)
कर भुगतान के जलए आन अपूर्ततयों की घोषणा िीएसटीअर-
3ख की सारणी 3.1(घ) में की िाएगी। यद्यजप, ईस पर क्रेजडट
नहीं होगा ।
ब्यौरा
बी2बी- बीिक
बी2बी-डेजवट नोट्स
बी2बी- बीिक (संिोधन)
बी2बी-डेजवट नोट्स (संिोधन)
भाग ख अइटीसी की वापसी
10
DELHI GAZETTE : EXTRAORDINARY
PART IV]
I
ऄन्द्य
4(ख)(2)
क्रेजडट को िीएसटीअर-3ख की सारणी 4(ख)(2) के ऄंतगषत
वापस दकया िाएगा।
ब्यौरा
बी2बी-क्रेजडट नोट्स
बी2बी-क्रेजडट नोट्स (संिोधन)
बी2बी-क्रेजडट नोट्स (ररवसष चािष)
बी2बी-क्रेजडट नोट्स (ररवसष चािष) (संिोधन)
अइएसडी- क्रेजडट नोट्स
अइएसडी- क्रेजडट नोट्स (संिोधन)
funsZ“k%
1- ç;qä 'kCnkoyh&
d-
vkbZVhlh & buiqV VSDl ØsfMV
[k-
ch2ch & fctusl Vw fctusl
x-
vkbZ,lMh & buiqV~l lfoZl fMLVhC;wVj
?k-
vkbZ,eihth & bEiksVZ vbQ xqM~l
³-
vkbZ,eihth,lbZtSM &bEiksVZ vbQ xqM~l Ýkse ,lbZtSM
2- egRoiw.kZ lykg%
d½
,d ,slk fooj.k gS ftls vkiwfrZdrkZ }kjk vius lacaf/kr ç:i th,lVhvkj &1] 5] vkSj 6 esa çnku dh xbZ tkudkjh ds vk/kkj ij rS;kj fd;k tkrk gSA ;g ,d vpy fooj.k gS
vkSj ,d ekg esa ,d ckj miyC/k djk;k tk,xkA vkiwfrZdrkZ }kjk vius lacaf/kr ç:i th,lVhvkj &1] 5 vkSj 6 esa ls fdlh esa Hkh tks nLrkost layXu fd;s x;s gSa] mls lacaf/kr vkiwfrZdrkZ ds Qkbfyax dh rkjh[k ds
vxys
esa n'kkZ;k tk,xkA djnkrkvksa dks lykg nh tkrh gS fd oks
dk ç;ksx
esa miyC/k buiqV VSDl ØsfMV ysus ds fy;s djsa A gkykafd]
vfrfjä C;kSjs dh fLFkfr esa] os lacaf/k
¼ftls okLrfod le; ds vk/kkj v|ru fd;k tkrk jgrk gS½ esa vkSj vf/kd C;kSjksa ds fy, ns[k ldrs gSaA
[k½
buiqV VSDl ØsfMV dks fuEufyf[kr fLFkfr;ksa esa miyC/k u gqvk n'kkZ;k tk,xk%&
i-
eky ;k lsokvksa ;k nksuksa dh vkiwfrZ ds mu chtd ;k MsfcV uksV esa] tgka Mhth,lVh ,DV] 2017 dh /kkjk 16 dh mi/kkjk ¼4½ ds çko/kkuksa ds vuqlkj çkIrdrkZ buiqV VSDl ØsfMV dk ik= ugha gksrk gS A
ii-
mu chtd ;k MsfcV uksV esa] tgka vkiwfrZdrkZ ¼th,lVhvkbZ,u½ vkSj vkiwfrZ dk LFkku ,d gh jkT; esa gks vkSj çkIrdrkZ nwljs jkT; esa A
gkaykfd ,slh vU; fLFkfr;ka Hkh gks ldrh gSa tgka djnkrk dks buiqV VSDl ØsfMV miyC/k u gks ikrk gks vkSj mls flLVe }kjk Hkh rS;kj u fd;k x;k gksA ogka djnkrk dks viuk vkadyu Lor% djuk pkfg, vkSj ,slh
ØsfMV dks
k esa okil dj nsuk pkfg,A
3- ;g ns[kk tkuk pkfg;s fd
k esa vkids lacaf/kr vkiwfrZdrkZvksa }kjk Hkjs x;s lHkh th,lVhvkj&1s] 5s vkSj 6s] gks ldrs gSa] tks lkekU;r% lacaf/kr vkiwfrZdrkZ ds }kjk pqus x, fodYi ¼ekfld ;k
=Sekfld½ ds vk/kkj ij nks yxkrkj th,lVhvkj&1 ;k vkbZ,Q,Q Hkjus dh rkjh[k ds chp Hkjs x;s gSaA ftl rkjh[k ls lacaf/kr MkVk fy;s x, gksa mls Mhth,lVh fu;e esa mfYyf[kr gS vkSj vbuykbu iksVZy ij
Þlykg nsa[ksß ds varxZr miyC/k djk fn;k tkrk gS A mnkgj.kkFkZ Qjojh ekg ds
esa os lHkh nLrkost gksaxs tks fd mu vkiwfrZdrkZvksa }kjk Hkjs x;s gksaxs ftUgksaus vius
dks ekfld
vk/kkj ij Hkjus dk fodYi pquk gksxk] tks fd 12 Qjojh ds 00%00 cps ls ysdj 11 ekpZ ds 23%59 cts rd dk gksxkA
4- blesa vkblxsV flLVe ls çkIr eky ds vk;kr ls lacaf/kr tkudkjh Hkh 'kkfey gksxh ftlesa fo'ks"k vkfFkZd tksu bdkbZ;ksa ls çkIr vk;kr laca/kh vkadM+s Hkh 'kkfey gsaxsA
5- ;g uksV fd;k tkuk pkfg, fd lsokvksa ds vk;kr ij yxus okys çfrorhZ çnk; dj dk çR;; dk C;kSjk bl fooj.k esa 'kkfey ugha fd;k tkrk gS vkSj bls djnkrkvksa ds }kjk
ds lkj.kh
4¼d½¼2½ esa n'kkZ;k tkrk jgsxkA
6- lkj.kh 3 esa ml vkbZVhlh dk laf{kIr fooj.k gksxk tks
esa mRiUu djus dh rkjh[k rd miyC/k gksxkA bls fuEufyf[kr 2 Hkkxksa esa foHkkftr fd;k x;k gSA
d-
Hkkx d esa ml ØfMV dk laf{kIr fooj.k gksxk ftls
dh lacaf/kr lkj.kh esa çkIr fd;k x;k gksA
PART IV]
DELHI GAZETTE : EXTRAORDINARY
11
[k-
Hkkx [k esa ml ØsfMV dk laf{kIr fooj.k gksxk ftls
dh lacaf/kr lkj.kh esa okil fd;k tkuk gSA
7- lkj.kh 4 esa ml vkbZVhlh dk laf{kIr fooj.k gksxk tks
esa mRiUu djus dh rkjh[k rd çkIr u fd;k x;k gksA bl lkj.kh esa miyC/k ØsfMV dks
esa ØsfMV ds :i
esa çkIr ugha fd;k tk,xkA ijarq fjolZ pktZ ds vk/kkj ij dj dk Hkqxrku djus dk nkf;Ro vkSj ØsfMV uksV~l dh çkfIr ij ØsfMV dks okil djus dk nkf;Ro ,sls vkiwfrZdrkZvksa ij cuk jgsxkA
8- djnkrkvksa dks lykg nh tkrh gS fd os ;g lqfuf'pr j[ksa fd
esa mRiUu fd;k x;k MkVk muds fjdbMZ vkSj cgh [kkrs ls esy [kkrk gksA djnkrk ;g lqfuf'pr djsaxs fd&
d-
fdlh Hkh ifjfLFkfr esa fdlh Hkh nLrkost ij ØsfMV nksckjk u ysa A
[k-
tgka Hkh t:jh gks ogk¡ ØsfMV dks okil dj fn;k tk, A
x-
fjolZ pktZ vk/kkj ij dj dk Hkqxrku vo'; fd;k tk, A
9- chtd] ØsfMV uksV~l] MsfoV uksV~l] vkbZ,lMh chtd] vkbZ,lMh ØsfMV vkSj MsfoV uksV~l] çfof"V ds fcy dk C;kSjk bR;kfn vbuykbu miyC/k djk;k tk,xk vkSj bldks MkmuyksM fd;s tkus dh lqfo/kk Hkh gksxhA
10- ,slh Hkh fLFkfr gks ldrh gS tgka dj dh ykxw nj dk çfr'kr Hkh ljdkj ds }kjk vf/klwfpr fd;k tk, A tgka ,slh nj ykxw gks ogka chtd/nLrkostksa esa ,d vyx ls dbye dh O;oLFkk gksxhA
11- lkj.khokj funsZ'k
lkj.kh la- rFkk 'kh"kZd
funsZ'k
lkj.kh 3] Hkkx d] [k.M I, vU; lHkh vkbZVhlh
& fjolZ pktZ ls fHkUu vkiwfrZ;ka tks fd iath—r
O;fä;ksa ds }kjk dh xbZ gks
i-
bl [k.M esa mu vkiwfrZ;ksa dk C;kSjk gksxk ¼muls fHkUu ftuij dj dk Hkqxrku fjolZ pktZ ds vk/kkj ij fd;k tkuk gks½ ftudh ?kks"k.kk dj
nh x;h gks vkSj vkids vkiwfrZdrkZvksa ds nokjk ç:i th,lVhvkj &1 vkSj 5 esa ftUgsa nk;j dj fn;k x;k gksA
ii-
bl lkj.kh esa dsoy ogh vkiwfrZ;ka n'kkZ;h tkrh gSa ftuij buiqV VSDl ØsfMV miyC/k gksaA
iii-
_.kkRed ØsfMV] ;fn dksbZ gks rks] ch2ch] chtd vkSj MsfoV uksV~l esa la'kks/ku ls gks ldrh gSA ,slh ØsfMV dks
k dh lkj.kh 4¼[k½¼2½ esa
okil dj fn;k tk,xkA
lkj.kh 3] Hkkx d] [k.M II vkbZ,lMh ls vkod
çnk;
i-
bl [k.M esa mu vkiwfrZ;ksa dk C;kSjk fn;k x;k gksrk gS ftldks fd fdlh buiqV lfoZl fMLVhC;wVj ds }kjk ?kksf"kr fd;k x;k gS vkSj mls ç:i th,lVhvkj &6 esa
nk;j fd;k x;k gksA
ii.
bl lkj.kh esa dsoy ogh vkiwfrZ;ka n'kkZ;h tkrh gSa ftuij vkbZVhlh miyC/k gksaA
iii-
_.kkRed ØsfMV] ;fn dksbZ gks rks] vkbZ,lMh la'kks/ku&chtd esa la'kks/ku ls gks ldrh gSA ,slh ØsfMV
dh lkj.kh 4¼[k½¼2½ esa okil dj
fn;k tk,xkA
lkj.kh 3] Hkkx d] [k.M III
vkod çnk; tks fd fjolZ pktZ ds çfrnk;h gks
i-
bl [k.M esa os lHkh vkiwfrZ;ka vkrh gSa ftuij dj dk Hkqxrku fjolZ pktZ ds vk/kkj ij fd;k tkrk gS] ftldh ?kks"k.kk vkids vkiwfrZdrkZ }kjk dh x;h gks vkSj mls
esa nk;j fd;k x;k gksA
ii-
bl lkj.kh esa dsoy ogh vkiwfrZ;ka n'kkZ;h tkrh gSa ftuij vkbZVhlh miyC/k gksaA
iii-
dj ds Hkqxrku ds fy, ,slh vkiwfrZ;ksa dh ?kks"k.kk
dh lkj.kh 3-1¼?k½ esa dh tk,xhA dj ds Hkqxrku ij ØsfMV dks ç
dh lkj.kh 4¼d½¼3½ ds varxZr çkIr dh tk ldrh gSA
iii-
dj ds Hkqxrku ds fy, ,slh vkiwfrZ;ksa dh ?kks"k.kk
k dh lkj.kh 3-1¼?k½ esa dh tk,xhA cgjgky ,slh vkiwfrZ;ksa ij ØsfMV miyC/k ugha gksxhA
lkj.kh 3] Hkkx d] [k.M IV
eky dk vk;kr
i-
bl [k.M esa vkids }kjk Hkqxrku fd;s x;s ml vkbZth,lVh dk C;kSjk gksrk gS tks fd fons'k ;k ,lbZtSM bdkbZ;ksa/MsoyilZ ls fd;s x;s eky ds vk;kr ij fcy
vbQ ,UVªh vkSj mlds la'kks/ku esa fd;k x;k gksA bl C;kSjs dks vkblxsV flLVe ls fudVre okLrfod le; ds vk/kkj ij v|ru fd;k tkrk jgrk gSA
ii-
bl lkj.kh esa mu vk;kr ls lacaf/kr MkVk gksaxs tks fd vki ¼th,lVhvkbZ,u½ ds }kjk ml eghus esa fd;k x;k gks ftl eghus ds fy,
dks rS;kj fd;k tk jgk gksA
iii-
vkblxsV dh lanHkZ rkjh[k og rkjh[k gksxh ftl rkjh[k ls çkIrdrkZ buiqV VSDl ØsfMV dks ysus dk ik= curk gSA
iv-
bl lkj.kh esa ;g Hkh crk;k x;k gS fd fdu fcy vbQ ,UVªh esa la'kks/ku gqvk gSA
v. ;g tkudkjh vkblxsV ls çkIr MkVk ds vk/kkj ij lkj.kh esa nh tkrh gSA dksfj;j vk;kr tSls dfri; vk;krksa ls lacaf/kr tkudkjh miyC/k ugha gks ldrh
lkj.kh 3] Hkkx [k] [k.M I
vU;
i-
bl [k.M esa çkIr ØsfMV uksV~l vkSj mlds la'kks/ku dk C;kSjk gksrk gS ftldh ?kks"k.kk vkids vkiwfrZdrkZ }kjk dh xbZ gksrh gS vkSj mldks mlus vius
vkSj 5 esa fd;k gksrk gSA
ii-
,slh ØsfMV dks
dh lkj.kh 4¼[k½¼2½ ds varxZr okil dj fn;k tk,xkA ;fn ;g ewY; _.kkRed gS rks ØsfMV dk iqu% nkok fd;k tk
ldsxk c'krsZ fd mldks igys fdlh fLFkfr esa okil dj fn;k x;k gks
12
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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] fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV½ esa vf/klwpuk rkjh[k 22 twu] 2017 }kjk la0Qk0 03¼10½@foÙk
¼jktLo&I½@2020&21@Mh,l&VI@342] rkjh[k 22 twu] 2017 }kjk çdkf'kr vf/klwpuk rkjh[k 22 twu] 2017 }kjk çdkf'kr fd, x, Fks vkSj mudk vafre
la'kks/ku fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV½] rkjh[k 07@07@2021 }kjk çdkf'kr vf/klwpuk la- 79@2020&jkT; dj rkjh[k 07@07@2021] tks fnYyh ds
jkti=] vlk/kkj.k] Hkkx&IV½ esa la0Qk0 03¼99½@foÙk ¼O;;&IV½@2021&22@Mh,l&IV@538 rkjh[k 07@07@2021 }kjk fd;k x;k A
lkj.kh 4] Hkkx d] [k.M I,
vU; lHkh vkbZVhlh&fjolZ pktZ ls fHkUu
vkiwfrZ;ka tks fd iath—r O;fä;ksa ds }kjk dh
xbZ gksa
i-
bl [k.M esa mu vkiwfrZ;ksa dk C;kSjk gksxk ¼muls fHkUu ftuij dj dk Hkqxrku fjolZ pktZ ds vk/kkj ij fd;k tkuk gks½ ftudh ?kks"k.kk dj nh x;h gks vkSj vkids
vkiwfrZdrkZvksa ds nokjk ç:i th,lVhvkj &1 vkSj 5 esa ftUgsa nk;j dj fn;k x;k gksA
ii-
bl lkj.kh esa dsoy ogh vkiwfrZ;ka n'kkZ;h tkrh gSa ftuij vkbZVhlh miyC/k ugha gksrh gksaA
iii-
;g dsoy lwpuk ek= ds fy, gS vkSj ,slh ØsfMV dks
esa ugha fy;k tk,xkA
lkj.kh 4] Hkkx d] [k.M II
vkbZ,lMh dh vkod çnk;
i-
bl [k.M esa mu vkiwfrZ;ksa dk C;kSjk fn;k x;k gksrk gS ftldks fd fdlh buiqV lfoZl fMLVªhC;wVj ds }kjk ?kksf"kr fd;k x;k gS vkSj mls
esa nk;j fd;k x;k gksA
ii-
bl lkj.kh esa dsoy ogh vkiwfrZ;ka n'kkZ;h tkrh gSa ftuij vkbZVhlh miyC/k ugha gksrh gksaA
iii-
;g dsoy lwpuk ek= ds fy, gS vkSj ,slh ØsfMV dks
k esa ugha fy;k tk,xkA
lkj.kh 4] Hkkx d] [k.M III
vkod çnk; tks fd fjolZ pktZ ds çfr nk;h gks
सारणी
i-
bl [k.M esa mu vkiwfrZ;ksa dk C;kSjk gksrk gS tks fd fjolZ pktZ ds çfr nk;h gksrh gSa] ftudh ?kks"k.kk vkids vkiwfrZdrkZ ds }kjk dh xbZ gksrh gS vkSj mlus mls
vius
esa nk;j fd;k gksrk gSA
ii-
bl lkj.kh esa dsoy ogh vkiwfrZ;ka n'kkZ;h tkrh gSa ftuij vkbZVhlh miyC/k ugha gksrh gksaA
iii. dj ds Hkqxrku ds fy, ,slh vkiwfrZ;ksa dkh ?kks’k.kkz iz#i th,lVhvkj&3[k dh lkj.kh 3-1¼?k½ esa dh tk,xh A cgjgky ,slh vkiwfrZ;ksa ij dzsfMV miyC/k ugha gksxhA
lkj.kh 4] Hkkx [k] [k.M I
vU;
i-
bl [k.M esa os lHkh vkiwfrZ;ka vkrh gSa ftuij ØsfMV uksV dh ikorh ,oa la'kks/ku gks vkSj ftldh ?kks"k.kk vkids vkiwfrZdrkZ }kjk dh x;h gks vkSj mls ç
,oa 5 esa nk;j fd;k x;k gksA
ii-
bl lkj.kh esa dsoy ogh vkiwfrZ;ka n'kkZ;h tkrh gSa ftuij vkbZVhlh miyC/k ugha gksrh gksaA
iii-
,slh ØsfMV dks
dh lkj.kh 4¼[k½¼2½ ds varxZr okil dj fn;k tk,xkA
PART IV
DELHI GAZETTE : EXTRAORDINARY
13
FINANCE (EXPENDITURE-IV) DEPARTMENT
NOTIFICATION
Delhi, the 7th July, 2021
No. 82/2020– State Tax
No. F.3 (101)/Fin (Exp-IV)/2021-22/DS-IV/539.-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
(ThirteenthAmendment) Rules, 2020.
(2) Save as otherwise provided in these rules, they shall come into force on the 10th day of November, 2020.
2. In the Delhi Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), for rule
59, the following rule shall be substituted with effect from the 1st day of January, 2021 namely:-
“59.
Form and manner of furnishing details of outward supplies.-(1) Every registered person, other than a
person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), required to furnish
the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM
GSTR-1 for the month or the quarter, as the case may be, electronically through the common portal, either directly or
through a Facilitation Centre as may be notified by the Commissioner.
(2) The registered persons required to furnish return for every quarter under proviso to sub-section (1) of section 39
may furnish the details of such outward supplies of goods or services or both to a registered person, as he may
consider necessary, for the first and second months of a quarter, up to a cumulative value of fifty lakh rupees in each
of the months,- using invoice furnishing facility (hereafter in this notification referred to as the “IFF”) electronically
on the common portal, duly authenticated in the manner prescribed under rule 26, from the 1st day of the month
succeeding such month till the 13thday of the said month.
(3) The details of outward supplies furnished using the IFF, for the first and second months of a quarter, shall not be
furnished in FORM GSTR-1 for the said quarter.
(4) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the–
(a) invoice wise details of all -
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half lakh rupees made to the
unregistered persons;
(b) consolidated details of all -
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies with invoice value upto two and a half lakh rupees made to
unregistered persons for each rate of tax;
(c) debit and credit notes, if any, issued during the month for invoices issued previously.
(5)
The details of outward supplies of goods or services or both furnished using the IFF shall include the –
(a) invoice wise details of inter-State and intra-State supplies made to the registered persons;
(b) debit and credit notes, if any, issued during the month for such invoices issued previously.”.
3. In the said rules, for rule 60, the following rule shall be substitutedwith effect from the 1st day of January, 2021,
namely:-
“60.
Form and manner of ascertaining details of inward supplies.-(1) The details of outward supplies
furnished by the supplier in FORM GSTR-1 or using the IFF shall be made available electronically to the concerned
registered persons (recipients) in Part A of FORM GSTR-2A, in FORM GSTR-4A and in FORM GSTR-6
Athrough the common portal, as the case may be.
(2) The details of invoices furnished by an non-resident taxable person in his return in FORM GSTR-5 under rule 63
shall be made available to the recipient of credit in Part A of FORM GSTR 2A electronically through the common
portal.
(3) The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65
shall be made available to the recipient of credit in Part B of FORM GSTR 2A electronically through the common
portal.
14
DELHI GAZETTE : EXTRAORDINARY
PART IV]
(4) The details of tax deducted at source furnished by the deductor under sub-section (3) of section 39 in FORM
GSTR-7 shall be made available to the deductee in Part C of FORM GSTR-2A electronically through the common
portal
(5) The details of tax collected at source furnishedby an e-commerce operator under section 52 in FORM GSTR-8
shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common
portal.
(6) The details of the integrated tax paid on the import of goods or goods brought in domestic Tariff Area from
Special Economic Zone unit or a Special Economic Zone developer on a bill of entry shall be made available in Part
D of FORM GSTR-2 A electronically through the common portal.
(7) An auto-drafted statement containing the details of input tax credit shall be made available to the registered person
in FORM GSTR-2B, for every month, electronically through the common portal, and shall consist of -
(i) the details of outward supplies furnished by his supplier, other than a supplier required to furnish return
for every quarter under proviso to sub-section (1) of section 39, in FORM GSTR-1, between the day
immediately after the due date of furnishing of FORM GSTR-1 for the previous month to the due date of
furnishing of FORM GSTR-1 for the month;
(ii) the details of invoices furnished by a non-resident taxable person in FORM GSTR-5 and details of
invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 and details of outward
supplies furnished by his supplier, required to furnish return for every quarter under proviso to sub-
section (1) of section 39, in FORM GSTR-1 or using the IFF, as the case may be,-
(a) for the first month of the quarter, between the day immediately after the due date of furnishing
of FORM GSTR-1 for the preceding quarterto the due date of furnishing details using the IFF
for the first month of the quarter;
(b) for the second month of the quarter, between theday immediately after the due date of
furnishing details usingthe IFF for the first month of the quarter to the due date of furnishing
details usingthe IFF for the second month of the quarter;
(c) for the third month of the quarter, between the day immediately after the due date of furnishing
of details using the IFF for the second month of the quarter to the due date of furnishing of FORM
GSTR-1 for the quarter;
(iii) the details of the integrated tax paid on the import of goods or goods brought in the domestic Tariff Area
from Special Economic Zone unit or a Special Economic Zone developer on a bill of entry in the month.
(8) The Statement in FORM GSTR-2B for every month shall be made available to the registered person,-
(i) for the first and second month of a quarter, a day after the due date of furnishing of details of outward supplies for
the said month, in the IFF by a registered person required to furnish return for every quarter under proviso to
sub-section (1) of section 39, or in FORM GSTR-1 by a registered person, other than those required to furnish
return for every quarter under proviso to sub-section (1) of section 39, whichever is later;
(ii) in the third month of the quarter, a day after the due date of furnishing of details of outward supplies for the
said month, in FORM GSTR-1 by a registered person required to furnish return for every quarter under proviso
to sub-section (1) of section 39.”
4. In the said rules, in rule 61, after sub-rule (5), the following sub-rule shall beinserted, namely: -
“(6) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax
Act, 2017 (13 of 2017) or an Input Service Distributor or a non-resident taxable person or a person paying tax under
section 10 or section 51 or, as the case may be, under section 52 shall furnish a return in FORM GSTR-3B,
electronically through the common portal either directly or through a Facilitation Centre notified by the
Commissioner, on or before the twentieth day of the month succeeding such tax period:
Provided that for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year,
whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka,
Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar
Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORM GSTR-3B of the said rules
for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or
before the twenty-second day of the month succeeding such month:
Provided further that for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial
year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana,
Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya,
Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or
Delhi, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be
PART IV
DELHI GAZETTE : EXTRAORDINARY
15
furnished electronically through the common portal, on or before the twenty-fourth day of the month succeeding such
month.”
5. In the said rules, for rule 61,the following rule shall be substitutedwith effect from the 1st day of January, 2021,
namely: -
“61. Form and manner of furnishing of return.-(1) Every registered person other than a person referred to in
section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or an Input Service Distributor or a non-
resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52
shall furnish a return in FORM GSTR-3B, electronically through the common portal either directly or through a
Facilitation Centre notified by the Commissioner, as specified under –
(i) sub-section (1) of section 39, for each month, or part thereof, on or before the twentieth day of the month
succeeding such month:
(ii) proviso to sub-section (1) of section 39, for each quarter, or part thereof, for the class of registered persons
mentioned in column (2) of the Table given below, on or before the date mentioned in the corresponding entry in
column (3) of the said Table, namely:–
Table
S.
No.
Class of registered persons
Due Date
(1)
(2)
(3)
1.
Registered persons whose principal place of business is in
the States of Chhattisgarh, Madhya Pradesh, Gujarat,
Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu,
Telangana, Andhra Pradesh, the Union Territories of
Daman and Diu and Dadra and Nagar Haveli, Puducherry,
Andaman and Nicobar Islands or Lakshadweep.
twenty-second day of the month succeeding
such quarter.
2.
Registered persons whose principal place of business is in
the States of Himachal Pradesh, Punjab, Uttarakhand,
Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim,
Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura,
Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the
Union territories of Jammu and Kashmir, Ladakh,
Chandigarh or Delhi.
twenty-fourth day of the month succeeding
such quarter.
(2) Every registered person required to furnish return,under sub-rule (1) shall, subject to the provisions of section 49,
discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions
of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in the return in
FORM GSTR-3B.
(3) Every registered person required to furnish return, every quarter, under clause (ii) of sub-rule (1) shall pay
the tax due under proviso to sub-section (7) of section 39, for each of the first two months of the quarter, by
depositing the said amount in FORM GST PMT-06, by the twenty fifth day of the month succeeding such month:
Provided that the Commissioner may, on the recommendations of the Council, by notification, extend
the due date fordepositing the said amount in FORM GST PMT-06, for such class of taxable persons as may be
specified therein:
Provided further that any extension of time limit notified by the Commissioner of Central tax shall be
deemed to be notified by the Commissioner:
Provided also that while making a deposit in FORM GST PMT-06, such a registered person may –
(a) for the first month of the quarter, take into account the balance in the electronic cash ledger.
(b) for the second month of the quarter, take into account the balance in the electronic cash ledger
excluding the tax due for the first month.
(4) The amount deposited by the registered person sunder sub-rule (3) above, shall be debited while filing the return
for the said quarter in FORM GSTR-3B, and any claim of refund of such amount lying in balance in the electronic
16
DELHI GAZETTE : EXTRAORDINARY
PART IV]
cash ledger, if any, out of the amount so deposited shall be permitted only after the return in FORM GSTR-3B for the
said quarter has been filed.”.
6. In the said rules, after rule 61, the following rule shall be inserted, namely:-
“61A.
Manner of opting for furnishing quarterly return.-(1) Every registered person intending to furnish return
on a quarterly basis under proviso to sub-section (1) of section 39, shall in accordance with the conditions and
restrictions notified in this regard, indicate his preference for furnishing of return on a quarterly basis, electronically,
on the common portal, from the 1st day of the second month of the preceding quarter till the last day of the first month
of the quarter for which the option is being exercised:
Provided that where such option has been exercised once, the said registered person shall continue to furnish
the return on a quarterly basis for future tax periods, unless the said registered person,–
(a) becomes ineligible for furnishing the return on a quarterly basis as per the conditions and restrictions
notified in this regard; or
(b) opts for furnishing of return on a monthly basis, electronically, on the common portal:
Provided further that a registered person shall not be eligible to opt for furnishing quarterly return in case the
last return due on the date of exercising such option has not been furnished.
(2) A registered person, whose aggregate turnover exceeds 5 crore rupees during the current financial year, shall opt
for furnishing of return on a monthly basis, electronically, on the common portal, from the first month of the quarter,
succeeding the quarter during which his aggregate turnover exceeds 5 crore rupees.
7. In the said rules, in rule 62,
(i) in sub-rule (1),the words, figures, letters and brackets “or paying tax by availing the benefit of notification
of the Government of National Capital Territory of Delhi, Department of Finance, Revenue-I, No.
02/2019– State Tax (Rate), dated the 12th September, 2019, published in the Gazette of Delhi,
Extraordinary, Part IV, vide number No. F.3 (52)/Fin (Rev-I)/2019-20/DS-VI/425, dated the 12th
September, 2019”, shall be omitted;
(ii) (ii) in sub-rule (4), the words, figures, letters and brackets “or by availing the benefit of notification of the
Government of National Capital Territory of Delhi, Department of Finance, Revenue-I, No. 02/2019– State
Tax (Rate), dated the 12th September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide
number No. F.3 (52)/Fin (Rev-I)/2019-20/DS-VI/425, dated the 12th September, 2019” shall be omitted;
(iii) in the explanation to sub-rule (4), the words, figures, letters and brackets “or opting for paying tax by
availing the benefit of notification of the Government of National Capital Territory of Delhi, Department
of Finance, Revenue-I, No. 02/2019– State Tax (Rate), dated the 12th September, 2019, published in the
Gazette of Delhi, Extraordinary, Part IV, vide number No. F.3 (52)/Fin (Rev-I)/2019-20/DS-VI/425, dated
the 12th September, 2019” shall be omitted;
(iv) sub-rule (6) shall be omitted.
7. In FORM GSTR-1, in the Instructions, after serial number 17, the following instruction shall be inserted, namely:-
“18. It will be mandatory to specify the number of digits of HSN code for goods or services that a class of registered
persons shall be required to mention as may be specified in the notification issued from time to time under proviso to
rule 46 of the said rules.
8. After FORM-2A, the following FORM shall be inserted, namely: –
[PART IV
DELHI GAZETTE : EXTRAORDINARY
17
“FORM-2B
[See rule 60(7)]
Auto-drafted ITC Statement
(From FORM GSTR-1, GSTR-5, GSTR-6 and Import data received from ICEGATE)
Year
YYYY-YY
Month
1. GSTIN
2(a). Legal name of the registered
person
2(b). Trade name, if any
2(c). Date of generation
DD/MM/YYYY HH:MM
3. ITC Available Summary
(Amount in ₹ in all sections)
S.no.
Heading
GSTR-3B
table
Integrated Tax
(₹)
Central
Tax (₹)
State/UT
tax (₹)
Cess (₹)
Advisory
Credit which may be availed under FORM GSTR-3B
Part A
ITC Available - Credit may be claimed in relevant headings in GSTR-3B
I
All other ITC - Supplies from registered
persons other than reverse charge
4(A)(5)
If this is positive, credit may be availed under
Table 4(A)(5) of FORM GSTR-3B.
If this is negative, credit shall be reversed
under Table 4(B)(2) of FORM GSTR-3B.
Details
B2B - Invoices
B2B - Debit notes
B2B - Invoices (Amendment)
B2B - Debit notes (Amendment)
II
Inward Supplies from ISD
4(A)(4)
If this is positive, credit may be availed under
Table 4(A)(4) of FORM GSTR-3B.
If this is negative, credit shall be reversed
under Table 4(B)(2) of FORM GSTR-3B.
Details
ISD - Invoices
ISD - Invoices (Amendment)
18
DELHI GAZETTE : EXTRAORDINARY
PART IV]
III
Inward Supplies liable for reverse charge
3.1(d)
4(A)(3)
These supplies shall be declared in Table
3.1(d) of FORM GSTR-3B for payment of tax.
Credit may be availed under Table 4(A)(3) of
FORM GSTR-3B on payment of tax.
Details
B2B - Invoices
B2B - Debit notes
B2B - Invoices (Amendment)
B2B - Debit notes (Amendment)
IV
Import of Goods
4(A)(1)
If this is positive, credit may be availed under
Table 4(A)(1) of FORM GSTR-3B.
If this is negative, credit shall be reversed
under Table 4(B)(2) of FORM GSTR-3B.
Details
IMPG - Import of goods from overseas
IMPG (Amendment)
IMGSEZ - Import of goods from SEZ
IMGSEZ (Amendment)
Part B
ITC Reversal - Credit shall be reversed in relevant headings in GSTR-3B
I
Others
4(B)(2)
If this is positive, Credit shall be reversed
under Table 4(B)(2) of FORM GSTR-3B.
If this is negative, then credit may be
reclaimed subject to reversal of the same on an
earlier instance.
Details
B2B - Credit notes
B2B - Credit notes (Amendment)
B2B - Credit notes (Reverse charge)
B2B - Credit notes (Reverse charge)
(Amendment)
ISD - Credit notes
ISD - Credit notes (Amendment)
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4. ITC Not Available Summary
(Amount in ₹ in all sections)
S.No.
Heading
GSTR-3B
Table
Integrated
Tax (₹)
Central
Tax (₹)
State/UT
tax (₹)
Cess (₹)
Advisory
Credit which may not be availed under FORM GSTR-3B
Part A
ITC Not Available
I
All other ITC - Supplies from registered
persons other than reverse charge
NA
Such credit shall not be taken in FORM
GSTR-3B
Details
B2B - Invoices
B2B - Debit notes
B2B - Invoices (Amendment)
B2B - Debit notes (Amendment)
II
Inward Supplies from ISD
NA
Such credit shall not be taken in FORM
GSTR-3B
Details
ISD - Invoices
ISD Amendment - Invoices
III
Inward Supplies liable for reverse charge
3.1(d)
These supplies shall be declared in Table
3.1(d) of FORM GSTR-3B for payment of
tax. However, credit will not be available on
the same.
Details
B2B - Invoices
B2B - Debit notes
B2B - Invoices (Amendment)
B2B - Debit notes (Amendment)
Part B
ITC Reversal
I
Others
4(B)(2)
Credit shall be reversed under Table 4(B)(2)
of FORM GSTR-3B.
Details
B2B - Credit notes
B2B - Credit notes (Amendment)
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B2B - Credit notes (Reverse charge)
B2B - Credit notes (Reverse charge)
(Amendment)
ISD - Credit notes
ISD - Credit notes (Amendment)
Instructions:
1. Terms Used :-
a.
ITC – Input tax credit
b. B2B – Business to Business
c.
ISD – Input service distributor
d. IMPG – Import of goods
e.
IMPGSEZ – Import of goods from SEZ
2. Important Advisory:
a) FORM GSTR-2B is a statement which has been generated on the basis of the information furnished by your suppliers in their respective FORMS GSTR-1,5 and 6. It
is a static statement and will be made available once a month. The documents filed by the supplier in any FORMS GSTR-1,5 and 6would reflect in the next open
FORM GSTR-2B of the recipient irrespective of supplier’s date of filing. Taxpayers are advised to refer FORM GSTR-2B for availing credit in FORM GSTR-3B.
However, in case for additional details, they may refer to their respective FORM GSTR-2A (which is updated on near real time basis) for more details.
b) Input tax credit shall be indicated to be non-available in the following scenarios: -
i.
Invoice or debit note for supply of goods or services or both where the recipient is not entitled to input tax credit as per the provisions of sub-section (4) of
Section 16 of DGST Act, 2017.
ii.
Invoice or debit note where the Supplier (GSTIN) and place of supply are in the same State while recipient is in another State.
However, there may be other scenarios for which input tax credit may not be available to the taxpayers and the same has not been generated by the system. Taxpayers, should
self-assess and reverse such credit in their FORM GSTR-3B.
3. It may be noted that FORM GSTR-2B will consist of all the FORM GSTR-1s, 5s and 6s being filed by your suppliers, generally between the due dates of filing of two
consequent GSTR-1 or furnishing of IFFs, based on the filing option (monthly or quarterly) as chosen by the corresponding supplier. The dates for which the relevant data
has been extracted is specified in the DGST Rules and is also available under the “View Advisory” tab on the online portal. For example, FORM GSTR-2B for the month of
February will consist of all the documents filed by suppliers who choose to file their FORM GSTR-1 monthly from 00:00 hours on 12th February to 23:59 hours on 11th
March.
4. It also contains information on imports of goods from the ICEGATE system including data on imports from Special Economic Zones Units / Developers.
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5. It may be noted that reverse charge credit on import of services is not part of this statement and will be continued to be entered by taxpayers in Table 4(A)(2) of FORM
GSTR-3B.
6. Table 3 captures the summary of ITC available as on the date of generation of FORM GSTR-2B. It is divided into following two parts:
A. Part A captures the summary of credit that may be availed in relevant tables of FORM GSTR-3B.
B. Part B captures the summary of credit that shall be reversed in relevant table of FORM GSTR-3B.
7. Table 4 captures the summary of ITC not available as on the date of generation of FORM GSTR-2B. Credit available in this table shall not be availed as credit in FORM
GSTR-3B. However, the liability to pay tax on reverse charge basis and the liability to reverse credit on receipt of credit notes continues for such supplies.
8. Taxpayers are advised to ensure that the data generated in FORM GSTR-2B is reconciled with their own records and books of accounts. Tax payers shall ensure that
a.
No credit shall be taken twice for any document under any circumstances.
b. Credit shall be reversed wherever necessary.
c.
Tax on reverse charge basis shall be paid.
9. Details of invoices, credit notes, debit notes, ISD invoices, ISD credit and debit notes, bill of entries etc. will also be made available online and through download facility.
10. 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.
11. Table wise instructions:
Table No. and Heading
Instructions
Table 3 Part A Section I
All other ITC - Supplies
from registered persons
other than reverse charge
i.
This section consists of the details of supplies (other than those on which tax is to be paid on reverse charge basis), which have been declared
and filed by youar suppliers in their FORM GSTR-1 and 5.
ii.
This table displays only the supplies on which input tax credit is available.
iii. Negative credit, if any may arise due to amendment in B2B– Invoices and B2B – Debit notes. Such credit shall be reversed in Table 4(B)(2)
of FORM GSTR-3B.
Table 3 Part A Section II
Inward Supplies from ISD
i.
This section consists of the details of supplies, which have been declared and filed by an input service distributor in their FORM GSTR-6.
ii.
This table displays only the supplies on which ITC is available.
iii.
Negative credit, if any, may arise due to amendment in ISD Amendments – Invoices. Such credit shall be reversed in table 4(B)(2) of
FORM GSTR-3B.
Table 3 Part A Section III
Inward Supplies liable for
reverse charge
i.
This section consists of the details of supplies on which tax is to be paid on reverse charge basis, which have been declared and filed by your
suppliers in their FORM GSTR-1.
ii.
This table provides only the supplies on which ITC is available.
22
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iii.
These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. Credit may be availed under Table 4(A)(3) of
FORM GSTR-3B on payment of tax.
Table 3 Part A Section IV
Import of Goods
i.
This section provides the details of IGST paid by you on import of goods from overseas and SEZ units / developers on bill of entry and
amendment thereof. These details are updated on near real time basis from the ICEGATE system.
ii. This table shall consist of data on the imports made by you (GSTIN) in the month for which FORM GSTR-2B is being generated for.
iii. The ICEGATE reference date is the date from which the recipient is eligible to take input tax credit.
iv. The table also provides if the Bill of entry was amended.
v. Information is provided in the tables based on data received from ICEGATE. Information on certain imports such as courier imports may not
be available.
Table 3 Part B Section I
Others
i.
This section consists of the details of credit notes received and amendment thereof which have been declared and filed by your suppliers in
their FORM GSTR-1 and 5
ii.
Such credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B. If this value is negative, then credit may be reclaimed subject to
reversal of the same on an earlier instance.
Table 4 Part A Section I
All other ITC - Supplies
from registered persons
other than reverse charge
i.
This section consists of the details of supplies (other than those on which tax is to be paid on reverse charge basis), which have been declared
and filed by your suppliers in their FORM GSTR-1 and 5.
ii. This table provides only the supplies on which ITC is not available.
iii. This is for information only and such credit shall not be taken in FORM GSTR-3B.
Table 4 Part A Section II
Inward Supplies from ISD
i.
This section consists of the details supplies, which have been declared and filed by an input service distributor in their FORM GSTR-6.
ii. This table provides only the supplies on which ITC is not available.
iii. This is for information only and such credit shall not be taken in FORM GSTR-3B.
Table 4 Part A Section III
Inward Supplies liable for
reverse charge
i.
This section consists of the details of supplies liable for reverse charge, which have been declared and filed by your suppliers in their FORM
GSTR-1.
ii. This table provides only the supplies on which ITC is not available.
iii.
These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. However, credit will not be available on such
supplies.
Table 4 Part B Section I
Others
i.
This section consists details the credit notes received and amendment thereof which have been declared and filed by your suppliers in their
FORM GSTR-1 and 5
ii. This table provides only the credit notes on which ITC is not available.
iii. Such credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B.
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23
9. This notification shall come into force with effect from 10thday of November, 2020.
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 22ndJune, 2017, published vide No. F.3 (10)/Fin (Rev-I)/2017-
18/DS-IV/342, dated the 22ndJune, 2017 and was last amended vide notification No. 79/2020-State Tax, dated the 07/07/2021, published in the Gazette of Delhi, Extraordinary, Part
IV,published vide No. F.3 (100)/Fin (Exp-IV)/2021-22/DS-IV/538, 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: 2021.07.09 13:18:08
+05'30'