4225 DG/2021
(1)
रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
xxxGIDHxxx
xxxGIDExxx
असाधारण
EXTRAORDINARY
प्राजधकार से प्रकाजित
PUBLISHED BY AUTHORITY
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षेत्र दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
fnYyh] 30 tqykbZ] 2021
VII
fuEufyf[kr dks loZlk/kkj.k dh
tkudkjh ds fy, izdkf'kr fd;k tkrk gS%&
[
]
tSlkfd jk"Vªh; jkt/kkuh {ks= fnYyh dh fo/kku lHkk esa fnukad 30 tqykbZ] 2021 dks iqj%LFkkfir fd;k x;k½
सं. 208]
दिल्ली, िुक्रवार, िुलाई 30, 2021/श्रावण 8, 1943
[रा.रा.रा.क्षे.दि. सं. 106
No. 208]
DELHI, FRIDAY, JULY 30, 2021/SHRAVANA 8, 1943
[N. C. T. D. No. 106
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-31072021-228665
SG-DL-E-31072021-228665
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 3½ esa vkxs la'kks/ku ds fy,
bls Hkkjr x.kjkT; ds bdgRrjosa o’kZ esa jk’Vªh; jkt/kkuh {ks= fnYyh dh fo/kku lHkk }kjk fuEukuqlkj vf/kfu;fer fd;k
tk,xk %&
1-
% ¼i½ bl vf/kfu;e dks eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] 2021 dgk tk,xk A
¼ii½ /kkjk 6 dks 1 twu 2021 ls ykxw ekuk tk,xk( 'ks"k çko/kku ml rkjh[k dks ykxw gksaxs] tks jkT; ljdkj]
vkf/kdkfjd jkti= esa] vf/klwpuk }kjk fu;r djsa( vkSj bl vf/kfu;e ds fofHkUu çko/kkuksa ds fy, vyx&vyx
frfFk;ka fu;r dh tk ldrh gSaA
2-
% fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼ ftls blesa blds i'pkr~ fnYyh eky vkSj
lsok dj vf/kfu;e dgk x;k gS½] dh /kkjk 7 esa dh mi&/kkjk ¼1½ esa] [kaM ¼d½ ds i'pkr~] 1 tqykbZ] 2017]
fuEufyf[kr [kaM var%LFkkfir fd;k tk,xkk vkSj fd;k x;k le>k tk,xk] vFkkZr~ %&
^^¼dd½ fdlh O;fDr] tks fdlh O;f’V ls fHkUu gS] }kjk mlds lnL;ksa ;k ?kVdksa dks ;k foi;sZu ls udn]
vkLFkfxr lank; ;k vU; ewY;oku çfrQy ds fy, fdz;kdyki ;k laO;ogkj (**A
–bl [kaM ds ç;kstuksa ds fy,] ,rí~okjk ;g Li"V fd;k tkrk gS fd] rRle; ço`Ùk fdlh vU;
fof/k ;k fdlh U;k;ky;] vfHkdj.k ;k çkf/kdj.k ds fdlh fu.kZ;] fMØh ;k vkns'k esa varfoZ’V fdlh ckr ds
gksrs gq, Hkh] O;fä vkSj mlds lnL; ;k ?kVdksa dks nks i`Fkd~ O;fä le>k tk,xk vkSj fdz;kdykiksa dk iznk;
;k laO;ogkj] ijLij ,d O;fDr dks nwljs O;fDr }kjk fd, x, le>s tk,axs A
3-
% fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 16 dh mi&/kkjk ¼2½ ds [kaM ¼d½ ds
i'pkr~] fuEufyf[kr [kaM var%LFkkfir fd;k tk,xk] vFkkZr~ %&
^^¼dd½ [kaM ¼d½ esa fufnZ’Vchtd ;k ukes uksV ds C;kSjs iwfrZdkj }kjk cfgZxkeh iwfrZ ds fooj.k esa çLrqr fd;k
x, gSa vkSj ,sls C;kSjs] /kkjk 37 ds v/khu fofufnZ"V jhfr esa ,sls chtd ;k ukes uksV ds çkfIrdrkZ dks lalwfpr
fd, x, gSaA (^^A
4-
% fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 35 dh mi/kkjk ¼5½ dk yksi fd;k
tk,xkA
5-
% fnYyh oLrq ,oa lsok dj vf/kfu;e dh /kkjk 44 ds LFkku
ij fuEufyf[kr /kkjk j[kh tk,xh] vFkkZr%&
^^¼44½ buiqV lsok fordj ls fHkUu çR;sd iath—r O;fä] /kkjk 51 ;k /kkjk 52 ds v/khu dj dk lank; djus
okyk dksbZ O;fä] uSferhd djk/ks; O;fDr vkSj vfuoklh vfuoklh djk/ks; O;fä] bysDVªbfud :i lsçR;sd
foÙkh; o"kZ ds fy, ,sls le; ds Hkhrj vkSj ,sls iz:i vkSj jhfr esa] ftls foghr fd;k tk,] laijhf{kr okf"kZd
foÙkh; fooj.k ds lkFk ,d okf"kZd fooj.kh çLrqr djsxk ftlesa foÙkh; o"kZ ds fy, izLrqr dh xbZ fooj.kh esa
?kksf’kr iwfrZ;ksa ds ewY; ds lkFk lqesfyr djrs gq,] ,d Lo&çekf.kr lqesyu fooj.k lfEefyr fd;k tk ldsxk%
ijarq vk;qä] ifj"kn~ dh flQkfj'kksa ij] vf/klwpuk }kjk] jftLVªhd`r O;fä;ksa ds fdlh oxZ dks bl /kkjk ds
v/khu okf"kZd fooj.kh Qkby djus ls NwV iznku dj ldsxk %
ijarq ;g vkSj fd bl /kkjk esa dh dksbZ ckr] dsaæh; ljdkj ;k fdlh jkT; ljdkj ds fdlh foHkkx;k fdlh
LFkkuh; çkf/kdkjh dks] ftudh ys[kkcfg;ka Hkkjr ds fu;a=d&egkys[kkijh{kd }kjk laijh{kk ds v/khu gSa ;k
rRle; izo`r fdlh fof/k ds v/khu LFkuh; izkf/kdkjh ds ys[kkvksa dh laijh{kk ds fy, fu;qDr fdlh laijh{kd
}kjk dh tkus okyh laijh{kk ds v/;/khu gSa] ykxw ugha gksaxh A**A
6-
fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 50dh mi&/kkjk ¼1½ ds ijarqd ds LFkku
ij] 1 tqykbZ] 2017] ls fuEufyf[kr ijarqd dks j[kk tk,xk vkSj j[kk x;k le>k tk,xk] vFkkZr%&
^^ijarq /kkjk 39 ds mica/kksa ds vuqlkj] fdlh dj vof/k ds nkSjku dh xbZ iwfrZ;ksa ds laca/k esa vkSj “kks/; rkjh[k ds
i'pkr~ mä vof/k ds fy, izLrqr fooj.kh esa ?kksf’kr lans; dj ij C;kt] flok; ogka ds tgka ,slh fooj.kh mä
vof/k ds laca/k esa /kkjk 73 ;k /kkjk 74 ds v/khu dksbZ dk;Zokfg;ka vkjaHk gksus ds i'pkr~ izLrqr dh tkrh gS] dj
ds ml Hkkx ds fy, lans; gksxk] ftls bysDVªbfud udn ystu ls fodyu djds lanRr fd;k tkrk gSA^^
7-
fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 74 ds Li"Vhdj.k ¼1½ds [kaM ¼ii½ esa] ^^rks
/kkjk 122] 125] 129 vkSj 130^^ 'kCnksa vkSj vadksa ds LFkku ij] ^^rks /kkjk 122 vkSj 125^^ 'kCn vkSj vad j[ks tk,axsA
8-
fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 75 dh mi&/kkjk ¼12½ esa fuEufyf[kr
Li"Vhdj.k var%LFkkfir fd;k tk,xk] vFkkZr~ %&
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
*^
–bl mi/kkjk ds ç;kstuksa ds fy,] ^^Lofu/kkZfjr dj^^ in esa /kkjk 37 ds v/khu çLrqr fd,
x, ,aslh cfgxkZeh iwfrZ;ksa ds C;kSjksa ds laca/k esa lans; dj] lfEefyr gksxk fdUrq /kkjk /kkjk 39 ds v/khu çLrqr
fooj.kh esa lfEefyr ugha fd;k x;k gSA**A
9-
fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 83 dh mi&/kkjk ¼1½ ds LFkku ij]
fuEufyf[kr mi/kkjk j[kh tk,xh] vFkkZr%&
^^¼1½ tgka] v/;k; 12] v/;k; 14 ;k v/;k; 15 ds v/khu fdlh dk;Zokgh ds vkjaHk gksus ds i'pkr~]
vk;qä dh ;g jk; gS fd ljdkjh jktLo ds fgr dh laj{kk djus ds iz;kstu ds fy, ,slk djuk vko';d gS] rks
og fyf[kr esa vkns'k }kjk] ,slh jhfr esa] tks foghr dh tk,] /kkjk 122 dh mi/kkjk ¼1d½ esa fufnZ"V djk/ks; O;fä
;k fdlh O;fDr ;k fdlh O;fDr dh laifÙk] ftlds varxZr cSad [kkrk Hkh gS] dks vuafre #i ls dqdZ dj
ldsxkA^^A
10-
fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 107 dh mi/kkjk ¼6½ esa] fuEufyf[kr
ijarqd var%LFkkfir fd;k tk,xk] vFkkZr~ %&
^^ijarq /kkjk 129 dh mi/kkjk ¼3½ ds v/khu] fdlh vkns'k ds fo#) dksbZ vihy rc rd Qkby ugha dh
tk,xh] tc rd “kkfLr ds iPphl çfr'kr ds cjkcj jkf'k dk vihykFkhZ }kjk lank; u dj fn;k x;k gksA^^A
11-
fnYyh oLrq ,oa lsok dj vf/kfu;e dh /kkjk 129 esa]&&
¼i½ mi/kkjk ¼1½ esa] [kaM ¼d½ vkSj ¼[k½ ds LFkku ij] fuEufyf[kr [kaM j[ks tk,axs] vFkkZr~ %&
^^¼d½ ,sls eky ij lans; dj ds nks lkS çfr'kr ds cjkcj “kkfLr ds lank; ij Hkqxrku ij vkSj NwV çkIr
eky dh n'kk esa] eky ds ewY; ds nks çfr'kr ds cjkcj dh dksbZ jde ;k iPphl gtkj #i;s] tks Hkh de gks] ds
lank; ij fueqZDr fd;k tk,xk] tgka eky dk Lokeh ,slh “kkfLr ds lank; ds fy, vkxs vkrk gS %
^^¼[k½ eky ds ewY; ds ipkl çfr'kr ds cjkcj “kkfLr ;k ,sls eky ij lans; dj dk nks lkS çfr'kr ds
lank; ij] tks Hkh vf/kd gks vkSj NwV çkIr eky dh n'kk esa] ,sls eky ds ewY; ds ikap çfr'kr ds cjkcj dh
dksbZ jde ;k iPphl gtkj #i,] tks Hkh de gks] ds lank; ij fueqZDr fd;k tk,xk] tgka eky dk Lokeh ,slh
“kkfLr ds lank; ds fy, vkxs ugha vkrk gS(^^(
¼ii½ mi/kkjk ¼2½ dk yksi fd;k tk,xk(
¼iii½ mi/kkjk ¼3½ ds LFkku ij] fuEufyf[kr mi/kkjk j[kh tk,xh] vFkkZr%&
^^¼3½ eky ;k okguksa dks fu#) ;k mudk vfHkxzg.k djus okyk leqfpr vf/kdkjh] ;FkkfLFkfr] fujks/k ;k
vfHkxzg.k fd, tkus ds lkr fnu ds Hkhrj lans; “kkfLr dks fofufnZ’V djrs gq, uksfVl tkjh djsxk vkSj rRi'pkr~]
mi/kkjk ¼1½ ds [kaM ¼d½ ;k [kaM ¼[k½ ds v/khu “kkfLr ds lank; ds fy, ,slh uksfVl dh rkfey dh rkjh[k ls
lkr fnu dh vof/k ds Hkhrj vkns'k ikfjr djsxk A^^(
¼iv½ mi&/kkjk ¼4½ esa] ^^dj] C;kt ;k “kkfLr^^ 'kCnksa ds LFkku ij] ^^'kkfLr^^ 'kCn j[kk tk,axs (
¼v½ mi/kkjk ¼6½ ds LFkku ij] fuEufyf[kr mi/kkjk j[kh tk,xh] vFkkZr~ %&
^^¼6½ tgka fdlh eky dk ifjogu djus okyk O;fä ;k ,sls eky dk Lokeh mi/kkjk ¼3½ ds v/khu ikfjr
vkns'k dh izfr izkIr gksus dh rkjh[k ls iUnzg fnu ds Hkhrj] mi/kkjk¼1½ esa ;Fkkmicaf/kr “kkfLr dh jde dk
lank; djus esa vlQy jgrk gS] rks bl izdkj fu#) ;k vfHkx`ghr eky ;k ogku] mi/kkjk ¼3½ ds v/khu “kkfLr
4
DELHI GAZETTE : EXTRAORDINARY
PART IV]
dh olwyh ds fy, ,slh jhfr vkSj ,sls le; ds Hkhrj] ftls fofgr fd;k tk,] foØ; fd, tkus ;k vU;Fkk
fuiVk, tkus dk nk;h gksxk %
ijarq ifjogudrkZ }kjk mi/kkjk ¼3½ ds v/khu “kkfLr ds lank; ij ;k ,d yk[k #i,] buesa ls tks Hkh
de gks] dk lank; fd, tkus ij okgu dks fueqZDr fd;k tk,xk %
ijarq ;g vkSj fd tgka fu#) ;k vfHkx`fgr fd;k x;k eky u’V gksus okyk ;k ifjladVe; izd`fr dk gS
;k le; ds lkFk mlds ewY; esa àkl dh laHkkouk gS] ogka iUnzg fnu dh mä vof/k leqfpr vf/kdkjh }kjk] ,sls
le; ds fy, tks og Bhd le>s] de dh tk ldsxh A**A
12-
fnYyh oLrq ,oa lsok dj vf/kfu;e dh /kkjk 130 esa]&&
¼d½ mi/kkjk ¼1½ esa] **bl vf/kfu;e esa fdlh ckr ds gksrs gq, Hkh ;fn dksbZ** 'kCnksa ds LFkku ij] **tgka**
'kCn j[kk tk,xk (
¼[k½ mi/kkjk ¼2½ ds nwljs ijarqd esa] **/kkjk 129 dh mi&/kkjk ¼1½ ds v/khu mn~xzg.kh; “kkfLr dh jde**
'kCnksa] vadksa vkSj dks"Bdksa ds LFkku ij **,sls eky ij lans; djds lkS çfr'kr ds cjkcj “kkfLr** 'kCn j[ks tk,axs (
¼x½ mi/kkjk ¼3½ dk yksi fd;k tk,xkA
13-
lwpuk ekaxus dh 'kfäA
fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 151 ds LFkku ij] fuEufyf[kr /kkjk j[kh tk,xh] vFkkZr(&
**151] vk;qä ;k muds }kjk çkf/k—r dksbZ O;fDr] vkns'k }kjk] fdlh O;fä dks ,sls le; ds Hkhrj] ,sls
iz:i vkSj ,slh jhfr esa] ftls mlesa fofufnZ’V fd;k tk,] bl vf/kfu;e ds laca/k esa O;oâr fdlh ekeys ds laca/k
esa] dksbZ lwpuk çLrqr djus dk funsZ'k ns ldsxkA**A
14
fnYyh oLrq ,oa lsok dj vf/kfu;e dh /kkjk 152 esa]&&
¼d½ mi/kkjk ¼1½ esa]&&
¼i½ **dksbZ O;f’Vd fooj.kh ;k mlds Hkkxh dh** “kCnksa dk yksi fd;k tk,xk(
¼ii½ **,slh lwpuk** “kCnksa ds i'pkr~ **lacaf/kr O;fä dks lquokbZ dk volj fn, fcuk** 'kCn var%LFkkfir
fd, tk,axs (
¼[k½ mi/kkjk ¼2½ dk yksi fd;k tk,xkA
15-
fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 168dh mi/kkjk ¼2½ esa]&&
¼i½ **/kkjk 44 dh mi/kkjk ¼1½** 'kCnksa] vadksa vkSj dks"Bdksa ds LFkku ij **/kkjk 44** 'kCn vkSj vad j[ks
tk,axs(
¼ii½ **/kkjk 151 dh mi&/kkjk ¼1½** 'kCnksa] vadksa vkSj dks"Bdksa dk yksi fd;k tk,xkA
16-
2
fnYyh eky vkSj lsok dj vf/kfu;e dh vuqlwph 2 esa] iSjk 7 dk 1 tqykbZ] 2017 ls
yksi fd;k tk,xk vkSj mDr rkjh[k ls mldk yksi gqvk le>k tk,xkA
[PART IV
DELHI GAZETTE : EXTRAORDINARY
5
jk"Vªh; jkt/kkuh {ks= fnYyh ljdkj }kjk fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼vf/kfu;e½ dks oLrqvksa ;k
lsokvksa ;k nksuksa dh varjjkT;h; vkiwfrZ ij dj&mxkgh ,oa laxzg.k ds çko/kku cukus ds mís'; ls vf/kfu;fer fd;k x;k
FkkA
2-
th,lVh ifj"kn~ us 14 ekpZ] 2021 dks gqbZ viuh 39oha cSBd esa] dsaæh; eky vkSj lsok dj vf/kfu;e 2017 ds
izko/kkuksa esa fofHkUu la'kks/kuksa dh flQkfj'k dh FkhA 14 ekpZ] 2021 dks vk;ksftr th,lVh ifj"kn~ dh 39oha cSBd esa
dh xbZ flQkfj'kksa ds vk/kkj ij foÙk vf/kfu;e] 2021 ds ek/;e ls dsaæ ljdkj us dsaæh; eky vkSj lsok dj
vf/kfu;e 2017 ds çko/kkuksa esa la'kks/ku fd;k gSA lhth,lVh vf/kfu;e] 2017 vkSj fnYyh eky vkSj lsok dj]
2017 ¼2017 dk 3½ ds chp ,d:irk lqfuf'pr djus ds fy, jkT; fo/kkf;dk }kjk] tgka vko';d gqvk] jkT; dh
vko';drkuqlkj fof'k"V vk'kks/ku djrs gq, fnYyh eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] 2021 cuk, tkus dh
vko';drk eglwl gqbZA
3-
fnYyh eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] 2021 dh çeq[k fo'ks"krk,a bl çdkj gSa %&
¼i½
fnYyh eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 7 dks 1 tqykbZ] 2017 ls iwoZO;kih çHkko ls la'kksf/kr djus ds
fy,] bldh mi&/kkjk ¼1½ esa ,d u;k [kaM ¼dd½ lfEefyr djds] rkfd ysoh lqfuf'pr dh tk ldsA udnh]
vkLFkfxr Hkqxrku ;k vU; ewY;oku çfrQy ds fy, fdlh O;fä ds vykok fdlh vU; O;fä }kjk vius lnL;ksa
;k ?kVdksa dks ;k blds foijhr oLrqvksa ;k lsokvksa dh vkiwfrZ ls lacaf/kr xfrfof/k;ksa ;k ysunsu ij djA blds
vykok] blesa ,d Li"Vhdj.k lfEefyr djus dk Hkh çLrko gS] ;g Li"V djus ds fy, fd O;fä ;k mlds
lnL;ksa ;k ?kVdksa dks nks vyx&vyx O;fä ekuk tk,xk vkSj xfrfof/k;ksa ;k ysunsu dh vkiwfrZ ,d O;fä ls
nwljs O;fä dks gksus okyh ekuh tk,xhA -
¼ii½
fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 16 dh mi&/kkjk ¼2½ esa ,d u;k [kaM ¼dd½ lfEefyr djds la'kksf/kr
djuk] rkfd ;g çnku fd;k tk lds fd pkyku ;k MsfcV uksV ij buiqV VSDl ØsfMV dk ykHk rHkh mBk;k tk
ldrk gS tc ,sls pkyku ;k MsfcV uksV dk fooj.k vkiwfrZdrkZ }kjk tkod vkiwfrZ ds fooj.k esa çLrqr fd;k x;k
gS vkSj ,sls fooj.k ,sls pkyku ;k MsfcV uksV ds çkIrdrkZ dks lwfpr fd, x, gSaA
¼iii½
fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 35 dh mi&/kkjk ¼5½ dks NksM+uk rkfd okf"kZd [kkrksa dh ys[kk ijh{kk vkSj
fufnZ"V is'ksoj }kjk tek fd, x, lek/kku fooj.k dh vfuok;Z vko';drk dks nwj fd;k tk ldsA
¼iv½
fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 44 ds fy, ,d ubZ /kkjk dks çfrLFkkfir djus ds fy, rkfd fufnZ"V
is'ksoj }kjk fof/kor ys[kk ijhf{kr lqyg fooj.k çLrqr djus dh vfuok;Z vko';drk dks nwj fd;k tk lds vkSj
Lo&çek.ku ds vk/kkj ij okf"kZd fjVuZ nkf[ky djus dk çko/kku fd;k tk ldsA -;g vk;qä dks djnkrkvksa ds
,d oxZ dks okf"kZd fjVuZ nkf[ky djus dh vko';drk ls NwV nsus dk vf/kdkj nsrk gSA
¼v½
fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 50 dh mi&/kkjk ¼1½ ds çko/kku dks çfrLFkkfir djus ds fy, rkfd 1
tqykbZ] 2017 ls iwoZO;kih :i ls 'kq) udn ns;rk ij C;kt yxk;k tk ldsA
¼vi½
fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 74 esa la'kks/ku djuk rkfd ifjogu esa eky vkSj okguksa dh tCrh vkSj
tCrh dj dh olwyh ls vyx dk;Zokgh dh tk ldsA
¼vii½
fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 75esa la'kks/ku djus ds fy, rkfd mi&/kkjk ¼12½ esa ,d Li"Vhdj.k
lfEefyr fd;k tk lds rkfd ;g Li"V fd;k tk lds fd ^^Lo&ewY;kadu dj^^ esa ckgjh vkiwfrZ ds fooj.k ds
laca/k esa ns; dj 'kkfey gksxkA /kkjk 37 ds rgr] ysfdu /kkjk 39 ds rgr çLrqr fjVuZ esa 'kkfey ugha gSA
¼viii½ fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 83 esa ,d ubZ mi&/kkjk ¼1½ var%LFkkfir djuk rkfd ;g çnku fd;k tk
lds fd vuafre dqdhZ v/;k; 12] v/;k; 14 ;k v/;k; 15 ds rgr mlds v/khu fd, x, vkns'k dh rkjh[k ls
,d o"kZ dh vof/k dh lekfIr rdfdlh Hkh dk;Zokgh dh 'kq#vkr ls 'kq: gksus okyh iwjh vof/k ds fy, oS/k
jgsxhA A
¼ix½
fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 107dh mi&/kkjk ¼6½ esa ,d u;k çko/kku lfEefyr djuk rkfd ;g
çnku fd;k tk lds fd /kkjk 129 dh mi&/kkjk ¼3½ ds rgr fd, x, vkns'k ds f[kykQ dksbZ vihy] tc rd
fd jkf'k iPphl çfr'kr ds cjkcj u gks] vihykFkhZ }kjk 'kkfLr dk Hkqxrku dj fn;k x;k gS] nk;j ugha dh
tk,xhA A
¼x½
fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 129 esa la'kks/ku djuk rkfd eky dh tCrh ls lacaf/kr /kkjk 130 ds rgr
dk;Zokgh ls eky vkSj ifjogu esa fgjklr] tCrh vkSj fjgkbZ ls lacaf/kr ml /kkjk ds rgr dk;Zokgh dks vyx
fd;k tk lds ;k ifjogu vkSj tqekZuk dh olwyhA
¼xi½
fnYyh eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 130 esa la'kks/ku djus ds fy,] rkfd eky ;k okguksa dh tCrh
ls lacaf/kr ml /kkjk ds rgr dk;Zokgh dks vyx fd;k tk lds vkSj /kkjk 129 ds rgr dk;Zokgh ls ikjxeu esa
eky vkSj ifjogu tqekZuk yxk;k tk ldsA
6
DELHI GAZETTE : EXTRAORDINARY
PART IV]
¼xii½
fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 151 dks çfrLFkkfir djuk rkfd vf/kdkj {ks= ds vk;qä dks vf/kfu;e
ds laca/k esa fuiVk, x, fdlh Hkh ekeys ls lacaf/kr fdlh Hkh O;fä ls tkudkjh ekaxus ds fy, l'kä cuk;k tk
ldsA
¼xiii½ fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 152 dh mi&/kkjk ¼1½ esa la'kks/ku djus ds fy, rkfd ;g çnku fd;k tk
lds fd /kkjk 150 vkSj 151 ds rgr çkIr fdlh Hkh tkudkjh fcuk mi;ksx vf/kfu;e ds rgr fdlh Hkh dk;Zokgh
ds ç;kstuksa ds fy, lacaf/kr O;fä dks lquus dk volj fn, fcuk fd;k tk,xkA
¼xiv½
fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 168 esa la'kks/ku djuk rkfd {ks=kf/kdkjh vk;qä dks lwpuk ekaxus ds
fy, /kkjk 151 ds rgr 'kfä;ksa dk ç;ksx djus esa l{ke cuk;k tk ldsA
¼xv½
/kkjk 7 esa fd, x, la'kks/kuksa ds ifj.kkeLo:i] 1 tqykbZ] 2017 ls Hkwry{kh çHkko ls] fnYyh eky vkSj lsok dj
vf/kfu;e dh vuqlwph II ds iSjk 7 dk yksi djukA
4-
mä fo/ks;d mi;qZä mís';ksa dks çkIr djuk pkgrk gS-
मनीष जससोदिया,
उप मुख्यमंत्री/ जवत् त मंत्री
राष्ट रीय रािधानी क्षेत्र दिल् ली सरकार
जवत्तीय ज्ञापन
çLrkfor fnYyh eky vkSj lsok dj ¼la'kks/ku½ fo/ks;d] 2021] esa fnYyh dh lesfdr fuf/k ij fdlh Hkh çdkj dk
vkorhZ vFkok vukorhZ O;; 'kkfey ugha gSA
मनीष जससोदिया,
उप मुख्यमंत्री/ जवत् त मंत्री
राष्ट रीय रािधानी क्षेत्र दिल् ली सरकार
[
]
1-
fo/ks;d dk [kaM 1 laf{kIr 'kh"kZ ,oa çkjaHk djus ds fy, gSA
2-
fo/ks;d dk [kaM 2 fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 7 dh mi/kkjk ¼1½ esa 1 tqykbZ] 2017 ls iwoZO;kih
izHkko ls ,d u;k [kaM ¼dd½ lfEefyr dj la'kksf/kr djus ds fy, gS] rkfd udh] vLFkfxr Hkqxrku ;k vU;
ewY;oku çfrQy ds fy, fdlh O;fä ds vykok fdlh vU; O;fä }kjk vius lnL;ksa ;k ?kVdksa dks ;k blds
foijhr oLrqvksa ;k lsokvksa dh vkiwfrZ ls lacaf/kr xfrfof/k;ksa ;k ysunsu ij dj yxkuk lqfuf'pr fd;k tk ldsA
blesa ,d Li"Vhdj.k lfEefyr djus dk Hkh çLrko gS] ;g Li"V djus ds fy, fd O;fä ;k mlds lnL;ksa ;k
?kVdksa dks nks vyx&vyx O;fä ekuk tk,xk vkSj xfrfof/k;ksa ;k ysunsu dh vkiwfrZ ,d O;fä ls nwljs O;fä
dks gqbZ ekuh tk,xhA
3-
fo/ks;d dk [kaM 3 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 16 esa la'kks/ku djus ds fy, mi&/kkjk ¼2½ esa
,d u;k [kaM ¼dd½ lfEefyr ds fy, gS] rkfd pkyku ;k MsfcV uksV ij buiqV VSDl ØsfMV çnku fd;k tk
ldsA dsoy rHkh ykHk mBk;k tk ldrk gS tc ,sls pkyku ;k MsfcV uksV dk fooj.k vkiwfrZdrkZ }kjk tkod
vkiwfrZ ds fooj.k esa çLrqr fd;k x;k gks vkSj ,sls fooj.k ,sls pkyku ;k MsfcV uksV ds çkIrdrkZ dks lwfpr fd,
x, gksaA
4-
fo/ks;d dk [kaM 4 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 35 dh mi&/kkjk ¼5½ dks gVkus ds fy, gS rkfd
okf"kZd [kkrksa dh ys[kk ijh{kk vkSj fufnZ"V is'ksoj }kjk tek fd, x, lek/kku fooj.k dh vfuok;Z vko';drk dks
nwj fd;k tk ldsA
5-
fo/ks;d dk [kaM 5 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 44 ds fy, ,d ubZ /kkjk dks çfrLFkkfir djus
ds fy, gS rkfd fufnZ"V is'ksoj }kjk fof/kor ys[kk ijhf{kr lqyg fooj.k çLrqr djus dh vfuok;Z vko';drk dks
nwj fd;k tk lds vkSj okf"kZd fjVuZ nkf[ky djus dk çko/kku fd;k tk ldsA Lo&çek.ku ds vk/kkj ijA ;g
vk;qä dks djnkrkvksa ds ,d oxZ dks okf"kZd fjVuZ nkf[ky djus dh vko';drk ls NwV nsus dk vf/kdkj nsrk gSA
6-
fo/ks;d dk [kaM 6 mi&/kkjk ¼1½ ds ijarqd dks çfrLFkkfir djus ds fy, fnYyh eky vkSj lsok dj vf/kfu;e dh
/kkjk 50 esa la'kks/ku djus ds fy, gS rkfd 1 tqykbZ] 2017 ls iwoZO;kih çHkko ls 'kq) udn ns;rk ij C;kt
yxk;k tk ldsA
[PART IV
DELHI GAZETTE : EXTRAORDINARY
7
7-
fo/ks;d dk [kaM 7 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 74 esa la'kks/ku djus ds fy, gS rkfd ifjogu esa
eky vkSj okguksa dh tCrh vkSj tCrh dj dh olwyh ls vyx dk;Zokgh dh tk ldsA
8-
fo/ks;d dk [kaM 8 fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 75 esa la'kks/ku ds fy, gS rkfd mi&/kkjk ¼12½ esa
,d Li"Vhdj.k lfEefyr fd;k tk lds rkfd ;g Li"V fd;k tk lds fd ^^Lo&ewY;kadu dj^^ esa fuEufyf[kr ds
laca/k esa ns; dj 'kkfey gksxkA /kkjk 37 ds rgr çLrqr ckgjh vkiwfrZ dk fooj.k] ysfdu /kkjk 39 ds rgr çLrqr
fjVuZ esa 'kkfey ugha gSA
9-
fo/ks;d dk [kaM 9 fnYyh eky ,oa lsok vf/kfu;e dh /kkjk 83 dh mi&/kkjk ¼1½ dks çfrLFkkfir djus dk ç;kl
djrk gS rkfd ;g çko/kku fd;k tk lds fd vuafre dqdhZ v/;k; ds rgr fdlh Hkh dk;Zokgh dh 'kq#vkr ls
'kq: gksus okyh iwjh vof/k ds fy, oS/k jgsxhA v/;k; 12] v/;k; 14 ;k v/;k; 15 ds rgr fd, x, vkns'k dh
rkjh[k ls ,d o"kZ dh vof/k dh lekfIr rdA
10-
fo/ks;d dk [kaM 10 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 107 dh mi&/kkjk ¼6½ esa ,d u;k ijarqd
lfEefyr djus ds fy, gS rkfd ;g mica/k fd;k tk lds fd mi&/kkjk ds rgr fd, x, vkns'k ds f[kykQ dksbZ
vihy nk;j ugha dh tk,xh ¼ 3½ /kkjk 129 ds] tc rd fd iPphl çfr'kr ds cjkcj jkf'k u gksA vihykFkhZ }kjk
'kkfLr dk Hkqxrku dj fn;k x;k gSA
11-
fo/ks;d dk [kaM 11 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 129 esa la'kks/ku djus ds fy, gS rkfd ml
/kkjk ds rgr eky vkSj okguksa dks fgjklr esa ysus] tCr djus vkSj tkjh djus ls lacaf/kr dk;Zokgh dks /kkjk 130
ds rgr dk;Zokgh ls vyx fd;k tk ldsA eky ;k okgu dh tCrh vkSj tqekZuk yxkus ds fy,A
12-
fo/ks;d dk [kaM 12 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 130 esa la'kks/ku djus ds fy, gS] rkfd ml
/kkjk ds rgr eky ;k okguksa dh tCrh vkSj fgjklr ls lacaf/kr /kkjk 129 ds rgr dk;Zokgh ls tqekZuk yxkus]
tCrh vkSj eky dh fjgkbZ vkSj ikjxeu esa okgu ls lacaf/kr dk;Zokgh dks vyx fd;k tk ldsA A
13-
fo/ks;d dk [kaM 13 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 151 dks çfrLFkkfir djus ds fy, gS rkfd
vf/kdkj {ks= ds vk;qä dks vf/kfu;e ds laca/k esa fuiVk, x, fdlh Hkh ekeys ls lacaf/kr fdlh Hkh O;fä ls
tkudkjh ekaxus ds fy, l'kä cuk;k tk ldsA
14-
fo/ks;d dk [kaM 14 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 152 dh mi&/kkjk ¼1½ esa la'kks/ku djus ds fy,
gS rkfd ;g mica/k fd;k tk lds fd vf/kfu;e dh /kkjk 150 vkSj 151 ds rgr çkIr fdlh Hkh tkudkjh dk
mi;ksx lacaf/kr O;fä dks lquokbZ dk volj fn, fcuk fdlh Hkh dk;Zokgh ds ç;kstuksa ds fy, ugha fd;k
tk,xkA
15-
fo/ks;d dk [kaM 15 fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 168 esa la'kks/ku djus ds fy, gS rkfd
{ks=kf/kdkjh vk;qä dks lwpuk ekaxus ds fy, /kkjk 151 ds rgr 'kfä;ksa dk ç;ksx djus esa l{ke cuk;k tk ldsA
16-
fo/ks;d dk [kaM 16] /kkjk 7 esa fd, x, la'kks/kuksa ds ifj.kkeLo:i] 1 tqykbZ] 2017 ls Hkwry{kh çHkko ls] fnYyh
eky vkSj lsok dj vf/kfu;e dh vuqlwph II ds iSjk 7 dk yksi djus ds fy, gSA
मनीष जससोदिया,
उप मुख्यमंत्री/ जवत् त मंत्री
राष्ट रीय रािधानी क्षेत्र दिल् ली सरकार
राि कुमार, सजिव
DELHI LEGISTATIVE ASSEMBLE SECRETARIAT
NOTIFICATION
Delhi, the 30th July, 2021
F. No. 21/6/GST(A)/2021/LAS-VII/Leg./372.—The following is published for general information:—
THE DELHI GOODS AND SERVICES TAX (AMENDMENT) BILL, 2021
[Bill No. 03 of 2021]
(As introduced in the Legislative Assembly of the National Capital Territory of Delhi on 30 July, 2021)
A
BILL
Further to amend the Delhi Goods and Services Tax Act, 2017 (3 of 2017)
8
DELHI GAZETTE : EXTRAORDINARY
PART IV]
BE it enacted by Delhi Legislature of the National Capital Territory of Delhi in the Seventy-first Year of the
Republic of India as follows:-
1. Short title and commencement:-(i) This Act may be called the Delhi Goods and Services Tax (Amendment) Act,
2021.
(ii) Section 6 of the Act shall be deemed to have come into force from 1st June, 2021; remaining provisions shall
come into force on such date as the State Government may, by notification, in the Official Gazette, appoint; and the
different dates may be appointed for different provisions of this Act.
2.
Amendment of Section 7: In the Delhi Goods and Services Tax Act, 2017 (hereinafter referred as the Delhi
Goods and Services Tax Act), in section 7, in sub-section (1), after clause (a), the following clause shall be inserted
and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely:––
―(aa) the activities or transactions, by a person, other than an individual, to its members or constituents or vice- versa,
for cash, deferred payment or other valuable consideration.
Explanation.––For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any
other law for the time being in force or any judgment, decree or order of any Court, tribunal or authority, the person
and its members or constituents shall be deemed to be two separate persons and the supply of activities or transactions
inter se shall be deemed to take place from one such person to another;‖.
3.
Amendment of section 16: In section 16 of the Delhi Goods and Services Tax Act, in sub-section (2), after
clause (a), the following clause shall be inserted, namely:––
―(aa) the details of the invoice or debit note referred to in clause (a) has been furnished by the supplier in the statement
of outward supplies and such details have been communicated to the recipient of such invoice or debit note in the
manner specified under section 37;‖.
4.
Amendment of section 35: In section 35 of the Delhi Goods and Services Tax Act, sub-section (5) shall be
omitted.
5.
Substitution of new section for section 44 Annual return: For section 44 of the Delhi Goods and Services
Tax Act, the following section shall be substituted, namely:––
―44. Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section
52, a casual taxable person and a non-resident taxable person shall furnish an annual return which may include a self-
certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial
year, with the audited annual financial statement for every financial year electronically, within such time and in such
form and in such manner as may be prescribed:
Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt any class of
registered persons from filing annual return under this section:
Provided further that nothing contained in this section shall apply to any department of the Central Government or a
State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-
General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being
in force.‖.
6.
Amendment of section 50: In section 50 of the Delhi Goods and Services Tax Act, in sub-section (1), for the
proviso, the following proviso shall be substituted and shall be deemed to have been substituted with effect from the
1st day of July, 2017, namely:––
―Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for
the said period furnished after the due date in accordance with the provisions of section 39, except where such return
is furnished after commencement of any proceedings under section 73 or section 74 in respect of the said period, shall
be payable on that portion of the tax which is paid by debiting the electronic cash ledger.‖
7.
Amendment of section 74: In section 74 of the Delhi Goods and Services Tax Act, in Explanation 1, in
clause (ii), for the words and figures ―sections 122, 125, 129 and 130‖, the words and figures ―sections 122 and 125‖
shall be substituted.
8.
Amendment of section 75: In section 75 of the Delhi Goods and Services Tax Act, in sub-section (12), the
following Explanation shall be inserted, namely:––
‗Explanation.––For the purposes of this sub-section, the expression "self-assessed tax" shall include the tax payable in
respect of details of outward supplies furnished under section 37, but not included in the return furnished under
section 39.‘
9.
Amendment of section 83: In section 83 of the Delhi Goods and Services Tax Act, for sub-section (1), the
following sub-section shall be substituted, namely:––
―(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner
is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, he
[PART IV
DELHI GAZETTE : EXTRAORDINARY
9
may, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable person
or any person specified in sub-section (1A) of section 122, in such manner as may be prescribed.‖.
10.
Amendment of section 107: In section 107 of the Delhi Goods and Services Tax Act, in sub-section (6), the
following proviso shall be inserted, namely:––
―Provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum equal to
twenty-five per cent. of the penalty has been paid by the appellant.‖.
11.
Amendment of section 129: In section 129 of the Delhi Goods and Services Tax Act, ––
(i) in sub-section (1), for clauses (a) and (b), the following clauses shall be substituted, namely:––
―(a) on payment of penalty equal to two hundred per cent of the tax payable on such goods and, in case of
exempted goods, on payment of an amount equal to two per cent of the value of goods or twenty-five thousand
rupees, whichever is less, where the owner of the goods comes forward for payment of such penalty;
―(b) on payment of penalty equal to fifty per cent. of the value of the goods or two hundred per cent of the tax
payable on such goods, whichever is higher, and in case of exempted goods, on payment of an amount equal to
five per cent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the
goods does not come forward for payment of such penalty;‖;
(ii)
sub-section (2) shall be omitted;
(iii) for sub-section (3), the following sub-section shall be substituted, namely:––
―(3) The proper officer detaining or seizing goods or conveyance shall issue a notice within seven days of
such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of
seven days from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of
sub-section (1).‖;
(iv) in sub-section (4), for the words ―No tax, interest or penalty‖, the words ―No penalty‖ shall be substituted;
(v) for sub-section (6), the following sub-section shall be substituted, namely:––
―(6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty
under sub-section (1) within fifteen days from the date of receipt of the copy of the order passed under sub-
section (3), the goods or conveyance so detained or seized shall be liable to be sold or disposed of otherwise, in
such manner and within such time as may be prescribed, to recover the penalty payable under sub-section (3):
Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or one
lakh rupees, whichever is less;
Provided further that where the detained or seized goods are perishable or hazardous in nature or are likely to
depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.‖
12.
Amendment of section 130: In section 130 of the Delhi Goods and Services Tax Act,––
(a) in sub-section (1), for the words ―Notwithstanding anything contained in this Act, if ‖, the word ―Where‖
shall be substituted;
(b) in sub-section (2), in the second proviso, for the words, brackets and figures ―amount of penalty leviable
under sub-section (1) of section 129‖, the words ―penalty equal to hundred per cent of the tax payable on
such goods‖ shall be substituted;
(c) sub-section (3) shall be omitted.
13.
Substitution of new section for section 151: Power to call for information.
For section 151 of the Delhi Goods and Services Tax Act, the following section shall be substituted, namely: ––
―151. The Commissioner or an officer authorised by him may, by an order, direct any person to furnish information
relating to any matter dealt with in connection with this Act, within such time, in such form, and in such manner, as
may be specified therein.‖.
14.
Amendment of section 152: In section 152 of the Delhi Goods and Services Tax Act,––
(a)
in sub-section (1),––
(i)
the words ―of any individual return or part thereof‖ shall be omitted;
(ii)
after the words ―any proceedings under this Act‖, the words ―without giving an opportunity of being heard
to the person concerned‖ shall be inserted;
(b)
sub-section (2) shall be omitted.
15.
Amendment of section 168: In section 168 of the Delhi Goods and Services Tax Act, in sub-section (2),––
(i)
for the words, brackets and figures ―sub-section (1) of section 44‖, the word and figures ―section 44‖ shall
be substituted;
(ii)
the words, brackets and figures ―sub-section (1) of section 151,‖ shall be omitted.
10
DELHI GAZETTE : EXTRAORDINARY
PART IV]
16.
Amendment to Schedule II : In Schedule II of the Delhi Goods and Services Tax Act, paragraph 7 shall be
omitted and shall be deemed to have been omitted with effect from the 1st day of July, 2017.
STATEMENT OF OBJECTS AND REASONS
The Delhi Goods and Services Tax Act, 2017 (the Act) was enacted with a view to make a provision for levy
and collection of tax on intra-State supply of goods or services or both by the Government of National
Capital Territory of Delhi.
2. The GST Council in its 39th meeting held on 14h March, 2021, had recommended various amendments in the
provisions of the Central Goods and Services Tax Act, 2017. Through the Finance Act, 2021 Central
Government has amended the provisions of the Central Goods and Service Tax, 2017 on the basis of the
recommendations made in the 39th GST Council meeting held on 14th March, 2021. In order to ensure
uniformity between the CGST Act, 2017 and Delhi Goods and Services Tax, 2017 (3 of 2017), the Delhi
Goods and Service Tax (Amendment) Act, 2021 is required to be enacted by the State Legislature after
making State specific modification, wherever necessary.
3. The salient features of the proposed Delhi Goods and Services (Amendment) Tax Bill, 2021 are as under:-
(i)
to amend section 7 of the Delhi Goods and Services Tax Act, 2017, with retrospective effect from the 1st
July, 2017, by inserting a new clause (aa) in sub-section (1) thereof, so as to ensure levy of tax on activities
or transactions involving supply of goods or services by any person, other than an individual, to its
members or constituents or vice-versa, for cash, deferred payment or other valuable consideration. Further,
it is also proposed to insert an Explanation therein, to clarify that the person or its members or constituents
shall be deemed to be two separate persons and the supply of activities or transactions inter se shall be
deemed to take place from one person to another.
(ii)
to amend section 16 of the Delhi Goods and Services Tax Act by inserting a new clause (aa) in sub-section
(2) thereof, so as to provide that input tax credit on invoice or debit note may be availed only when the
details of such invoice or debit note has been furnished by the supplier in the statement of outward supplies
and such details have been communicated to the recipient of such invoice or debit note.
(iii) to omit sub-section (5) of section 35 of the Delhi Goods and Services Tax Act so as to remove the
mandatory requirement of getting annual accounts audited and the reconciliation statement submitted by
specified professional.
(iv) to substitute a new section for section 44 of the Delhi Goods and Services Tax Act so as to remove the
mandatory requirement of furnishing a reconciliation statement duly audited by specified professional and
to provide for filing of the annual return on self-certification basis. It further empowers the Commissioner
to exempt a class of taxpayers from the requirement of filing the annual return.
(v)
to amend section 50 of the Delhi Goods and Services Tax Act to substitute the proviso to sub-section (1) so
as to charge interest on net cash liability retrospectively with effect from the 1st July, 2017.
(vi) to amend section 74 of the Delhi Goods and Services Tax Act so as to make seizure and confiscation of
goods and conveyances in transit a separate proceeding from the recovery of tax.
(vii) to amend section 75 of the Delhi Goods and Services Tax Act so as to insert an Explanation in sub-section
(12) to clarify that ―self-assessed tax‖ shall include the tax payable in respect of details of outward supplies
furnished under section 37, but not included in the return furnished under section 39.
(viii) to substitute sub-section (1) of section 83 of the Delhi Goods and Services Tax Act so as to provide that
provisional attachment shall remain valid for the entire period starting from the initiation of any proceeding
under Chapter XII, Chapter XIV or Chapter XV till the expiry of a period of one year from the date of order
made thereunder.
(ix) to insert a new proviso in sub-section (6) of section 107 of the Delhi Goods and Services Tax Act so as to
provide that no appeal shall be filed against an order made under sub-section (3) of section 129, unless a
sum equal to twenty-five per cent. of the penalty has been paid by the appellant.
(x)
to amend section 129 of the Delhi Goods and Services Tax Act so as to delink the proceedings under that
section relating to detention, seizure and release of goods and conveyances in transit, from the proceedings
under section 130 relating to confiscation of goods or conveyances and levy of penalty.
[PART IV
DELHI GAZETTE : EXTRAORDINARY
11
(xi) to amend section 130 of the Delhi Goods and Services Tax Act, so as to delink the proceedings under that
section relating to confiscation of goods or conveyances and levy of penalty from the proceedings under
section 129 relating to detention, seizure and release of goods and conveyances in transit.
(xii) to substitute section 151 of the Delhi Goods and Services Tax Act so as to empower the jurisdictional
commissioner to call for information from any person relating to any matters dealt with in connection with
the Act.
(xiii) to amend sub-section (1) of section 152 of the Delhi Goods and Services Tax Act so as to provide that no
information obtained under sections 150 and 151 shall be used for the purposes of any proceedings under
the Act without giving an opportunity of being heard to the person concerned.
(xiv) to amend section 168 of the Delhi Goods and Services Tax Act so as to enable the jurisdictional
commissioner to exercise powers under section 151 to call for information.
(xv) to omit paragraph 7 of Schedule II to the Delhi Goods and Services Tax Act, with retrospective effect from
the 1st day of July, 2017, consequent to the amendments made in section 7.
4. The Bill seeks to achieve the above objectives.
MANISH SISODIA
Deputy Chief Minister/ Finance Minister
Government of NCT of Delhi
FINANCIAL MEMORANDUM
The proposed Delhi Goods and Services Tax (Amendment) Bill, 2021 does not involve any recurring or non-
recurring expenditure from the Consolidated Fund of Delhi.
MANISH SISODIA,
Deputy Chief Minister/Finance Minister
Government of NCT of Delhi
NOTES ON CLAUSES [For DGST (Amendment) Bill, 2021]
1. Clause 1 of the Bill provides for Short title and Commencement
2. Clause 2 of the Bill seeks to amend section 7 of the Delhi Goods and Services Tax Act,
2017, with retrospective effect from the 1st July, 2017, by inserting a new clause (aa) in
sub-section (1) thereof, so as to ensure levy of tax on activities or transactions involving
supply of goods or services by any person, other than an individual, to its members or
constituents or vice-versa, for cash, deferred payment or other valuable consideration.
It is also proposed to insert an Explanation therein, to clarify that the person or its
members or constituents shall be deemed to be two separate persons and the supply of
activities or transactions inter se shall be deemed to take place from one person to another.
3. Clause 3 of the Bill seeks to amend section 16 of the Delhi Goods and Services Tax Act by
inserting a new clause (aa) in sub-section (2) thereof, so as to provide that input tax credit
on invoice or debit note may be availed only when the details of such invoice or debit note
has been furnished by the supplier in the statement of outward supplies and such details
have been communicated to the recipient of such invoice or debit note 4
4. Clause 4 of the Bill seeks to omit sub-section (5) of section 35 of the Delhi Goods and
Services Tax Act so as to remove the mandatory requirement of getting annual accounts
audited and the reconciliation statement submitted by specified professional.
5. Clause 5 of the Bill seeks to substitute a new section for section 44 of the Delhi Goods and
Services Tax Act so as to remove the mandatory requirement of furnishing a reconciliation
statement duly audited by specified professional and to provide for filing of the annual
return on self-certification basis. It further empowers the Commissioner to exempt a class
of taxpayers from the requirement of filing the annual return.
6. Clause 6 of the Bill seeks to amend section 50 of the Delhi Goods and Services Tax Act to
substitute the proviso to sub-section (1) so as to charge interest on net cash liability
retrospectively with effect from the 1st July, 2017.
12
DELHI GAZETTE : EXTRAORDINARY
PART IV]
7. Clause 7 of the Bill seeks to amend section 74 of the Delhi Goods and Services Tax Act so
as to make seizure and confiscation of goods and conveyances in transit a separate
proceeding from the recovery of tax.
8. Clause 8 of the Bill seeks to amend section 75 of the Delhi Goods and Services Tax Act so
as to insert an Explanation in sub-section (12) to clarify that ―self-assessed tax‖ shall
include the tax payable in respect of details of outward supplies furnished under section
37, but not included in the return furnished under section 39.
9. Clause 9 of the Bill seeks to substitute sub-section (1) of section 83 of the Delhi Goods
and Services Tax Act so as to provide that provisional attachment shall remain valid for
the entire period starting from the initiation of any proceeding under Chapter XII, Chapter
XIV or Chapter XV till the expiry of a period of one year from the date of order made
thereunder.
10. Clause 10 of the Bill seeks to insert a new proviso in sub-section (6) of section 107 of the
Delhi Goods and Services Tax Act so as to provide that no appeal shall be filed against an
order made under sub-section (3) of section 129, unless a sum equal to twenty-five
percent, of the penalty has been paid by the appellant.
11. Clause 11 of the Bill seeks to amend section 129 of the Delhi Goods and Services Tax Act
so as to delink the proceedings under that section relating to detention, seizure and release
of goods and conveyances in transit, from the proceedings under section 130 relating to
confiscation of goods or conveyances and levy of penalty.
12. Clause 12 of the Bill seeks to amend section 130 of the Delhi Goods and Services Tax Act,
so as to delink the proceedings under that section relating to confiscation of goods or
conveyances and levy of penalty from the proceedings under section 129 relating to
detention, seizure and release of goods and conveyances in transit.
13. Clause 13 of the Bill seeks to substitute section 151 of the Delhi Goods and Services Tax
Act so as to empower the jurisdictional commissioner to call for information from any
person relating to any matters dealt with in connection with the Act.
14. Clause 14 of the Bill seeks to amend sub-section (1) of section 152 of the Delhi Goods and
Services Tax Act so as to provide that no information obtained under sections 150 and 151
shall be used for the purposes of any proceedings under the Act without giving an
opportunity of being heard to the person concerned.
15. Clause 15 of the Bill seeks to amend section 168 of the Delhi Goods and Services Tax Act
so as to enable the jurisdictional commissioner to exercise powers under section 151 to call
for information.
16. Clause 16 of the Bill seeks to omit paragraph 7 of Schedule II to the Delhi Goods and
Services Tax Act, with retrospective effect from the 1st day of July, 2017, consequent to
the amendments made in section 7.
MANISH SISODIA,
Deputy Chief Minister/Finance Minister
Government of NCT of Delhi
RAJ KUMAR, Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
ALOK KUMAR
Digitally signed by ALOK KUMAR
Date: 2021.07.31 17:16:04 +05'30'