7017 DG/2022

(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] 17 vDrwcj] 2022

.—jk’Vªh; jkt/kkuh {ks= fnYyh ds

mijkT;iky] ifj"kn~ dh flQkfj'kksa ij] fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 164

}kjk çn~Ùk 'kfä;ksa dk ç;ksx djrs gq,] fnYyh eky ,oa lsokdj fu;e] 2017 dk vkSj la'kks/ku djus ds fy,

fuEufyf[kr fu;e cukrs gaS] vFkkZr~ %&

- & ¼1½ bu fu;eksa dk laf{kIr uke fnYyh eky vkSj lsokdj ¼la'kks/ku½ fu;e]

2022 gSA

¼2½ bu fu;eksa esa tSlk vU;Fkk micaf/kr gS] mlds flok;] ;s fu;e 5 tqykbZ] 2022 ls izHkkoh gksaxs A

2- fnYyh eky vkSj lsokdj fu;e] 2017 ¼ftUgsa blesa blds i'pkr~ mä fu;e dgk x;k gS½ esa] fu;e 21d esa]

mifu;e ¼4½ ds ijarqd ds i'pkr~ fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk] vFkkZr~ %&

सं. 460]

दिल्ली, सोमवार, अक् तूबर 17, 2022/आज‍ वन 25, 1944

[रा.रा.रा.क्षे.दि. सं. 296

No. 460]

DELHI, MONDAY, OCTOBER 17, 2022/ASVINA 25, 1944

[N. C. T. D. No. 296

भारत सरकार

GOVERNMENT OF INDIA

एस.जी.-डी.एल.-अ.-18102022-239730

SG-DL-E-18102022-239730

DELHI GAZETTE : EXTRAORDINARY

PART IV]

^^ijarq ;g vkSj fd tgka jftLVªhdj.k] /kkjk 29 dh mi/kkjk ¼2½ ds [kaM ¼[k½ ;k [kaM ¼x½ esa varfoZ"V mica/kksa ds

mYya?ku ds fy, mifu;e ¼2d½ ds v/khu fuyafcr fd;k x;k gS vkSj jftLVªhdj.k] fu;e 22 ds v/khu leqfpr

vf/kdkjh }kjk igys ls gh jí ugha fd;k x;k gS] ogka jftLVªhdj.k dk fuyacu lHkh yafcr foojf.k;ksa ds çLrqr

fd, tkus ij okil fy;k x;k le>k tk,xk(^^(

3- mä fu;e esa] fu;e 43 ds Li"Vhdj.k 1 esa] [kaM ¼x½ ds i'pkr~ fuEufyf[kr [kaM var%LFkkfir fd;k tk,xk]

vFkkZr~ %&

^^¼?k½ fnYyh ds jkti= vlk/kkj.k ds Hkkx&IV esa la-Qk-03¼48½@foÙk¼jktLo&I½@2017&18@Mh,l&VI@751]

rkjh[k 24 ucaoj] 2017 }kjk çdkf'kr jk’Vªh; jkt/kkuh {ks= fnYyh ds foÙk foHkkx ¼jktLo&I½ dh vf/klwpuk la-

35@2017 jkT; dj ¼nj½ esa fofufnZ"V 'kqYd çR;; ikorh i= ds çnk; dk ewY; (**(

4- mä~ fu;e esa] fu;e 46 esa] [kaM ¼n½ ds i'pkr~ fuEufyf[kr [kaM var%LFkkfir fd;k tk,xk] vFkkZr~ %&

¼/k½ uhps nh xbZ ,d ?kks"k.kk fd] mu lHkh ekeyksa esa] tgka ,sls djnkrk] ftldk 2017&18 ls vkxs fdlh iwoZorhZ

foÙkh; o"kZ esa] fu;e 48 ds mi fu;e ¼4½ ds v/khu ;Fkk&vf/klwfpr lexz vkorZ ls vf/kd lexz vkorZ gS] ds

}kjk fu;e 48 ds mä mifu;e ¼4½ ds v/khu bl çdkj fofufnZ"V jhfr ls fHkUu jhfr esa chtd tkjh fd;k x;k

gS] ogka fu;e 48 ds mä mifu;e ¼4½ ds v/khu fofufnZ"V jhfr esa chtd tkjh fd;k tkuk vko';d ugha gSA

^^eSa@ge ,rí~okjk ?kks"k.kk djrk gwa@djrs gSa] fd ;|fi 2017&18 ls fdlh Hkh iwoZorhZ foÙkh; o"kZ esa gekjk dqy

dkjksckj fu;e 48 ds mi&fu;e ¼4½ ds rgr vf/klwfpr dqy dkjksckj ls vf/kd gS] fQj Hkh gesa mä mifu;e ds

çko/kkuksa ds vuqlkj chtd rS;kj djus dh vko';drk ugha gSA^^(

5- mä fu;e esa] fu;e 86 esa] mifu;e ¼4d½ ds i'pkRk~] fuEufyf[kr mifu;e var%LFkkfir fd;k tk,xk]

vFkkZr~ %&

^^¼4[k½ tgka jftLVªh—r O;fä] mldks]

¼d½ vf/kfu;e dh /kkjk 54 dh mi/kkjk ¼3½ ds v/khu( ;k

¼[k½ fu;e 96 ds mifu;e ¼3½ ds v/khu] fu;e 96 ds mifu;e ¼10½ ds mYya?ku esa] xyrh ls eatwj dh xbZ

çfrnk; dh jde dks] ç#i th,lVh Mhvkjlh&03 ds ek/;e ls Loçsj.kk ls ;k crk, tkus ij C;kt vkSj 'kkfLr

lfgr] tgka dgha ykxw gks] bySDVªkfud udn [kkrs ls fodfyr djds tek djrk gS] ogka jftLVªh—r O;fä }kjk

tek dh xbZ] xyrh ls eatwj çfrnk; dh jde ds lerqY; jde] leqfpr vf/kdkjh }kjk ç:Ik th,lVh

ih,eVh&03, esa fd, x, vkns'k }kjk bySDVªkfud çR;; [kkrs esa iqu% tek dj tk,xh(^^

6- mä~ fu;e esa] fu;e 87 esa]

¼d½ mi&fu;e ¼3½ esa] [kaM ¼i½ ds i'pkr~ fuEufyf[kr [kaM var%LFkkfir fd, tk,axs] vFkkZRk %&

^^¼id½ fdlh cSad ls ,dh—r lank; varjki`"B ¼;wihvkbZ½ (

¼i[k½ fdlh cSad ls rRdky lank; lsok ¼vkbZ,eih,l½(^^(

¼[k½ mi&fu;e ¼5½ esa] ^^okLrfod le; fuiVku^^ 'kCnksa ds i'pkr~ ^^;k rRdky lank; lsok^^ 'kCn var%LFkkfir

fd, tk,axs(

¼x½ mi&fu;e ¼13½ ds i'pkr~ fuEufyf[kr mifu;e var%LFkkfir fd;k tk,xk] vFkkZr~ %&

^^¼14½ dksbZ jftLVªh—r O;fä] lkekU; iksVZy ij vf/kfu;e ds v/khu bySDVªkfud udn [kkrs esa miyC/k dj dh

fdlh jde] C;kt] 'kkfLr] Qhl ;k fdlh vU; jde dks ç:Ik th,lVh ih,eVh&09 esa] /kkjk 25 dh mi/kkjk ¼4½

;k mi/kkjk ¼5½] tSlh fLFkfr gks] esa ;FkkfofufnZ"V lqfHkUu O;fä ds jkT; dj ;k ,dh—r dj ds fy, bySDVªkfud

udn [kkrs esa varfjr dj ldsxk ijarq ,slk dksbZ varj.k rc vuqKkr ugha fd;k tk,xk tc mä~ jftLVªh—r

O;fä vius bySDVªkfud nkf;Ro jftLVj esa dksbZ vlanÙk nkf;Ro j[krk gS(^^

7- mä fu;e esa] fu;e 88d ds i'pkRk~] 1 tqykbZ] 2017 ls fuEufyf[kr fu;e var%LFkkfir fd;k x;k le>k

tk,xk] vFkkZr~ %&

[PART IV

DELHI GAZETTE : EXTRAORDINARY

¼1½ ;fn] tgka ,d dj vof/k ds nkSjku

fd, x, çnk;] jftLVªh—r O;fä }kjk mä vof/k ds fy, fooj.kh esa ?kksf"kr fd, tkrs gSa] vkSj mä fooj.kh /kkjk

39 ds mica/kksa ds vuqlkj ns; rkjh[k ds i'pkr~ çLrqr dh tkrh gS] flok; ogka ds tgka ,slh fooj.kh mä vof/k

ds laca/k esa /kkjk 73 ;k /kkjk 74 ds v/khu fdlh dk;Zokgh ds çkjaHk ds i'pkr~ çLrqr dh tkrh gS] ogka ,sls

çnk;ksa ds laca/k esa lans; dj ij C;kt dh lax.kuk] /kkjk 50 dh mi/kkjk ¼1½ ds v/khu ;Fkkvf/klwfpr nj ij]

mä fooj.kh Qkby djus esa ns; rkjh[k ds i'pkr~ foyac dh vof/k ds fy,] dj ds ,sls vkx ij dh tk,xh

ftldk lank; bySDVªkfud udn [kkrs ls fodfyr djds fd;k tkrk gSA

¼2½ vU; lHkh ekeyksa esa] tgka /kkjk 50 dh mi/kkjk ¼1½ ds vuqlkj C;kt lans; gS] ogka rkjh[k ls vkjaHk gksus okyh

vof/k ds fy, ftldks ,slk dj lank; fd, tkus ds fy, ns; Fkk ls ,sls djlank; dh rkjh[k rd] dj dh ml

jde ij] tks vlanRr jgrh gS] dh tk,xh A

¼3½ ml n”kk esa] tgka xyrh ls fy, x, vkSj mi;ksx fd, x, buiqV dj izR;; dh jde ij C;kt] /kkjk 50 dh

mi/kkjk ¼3½ ds vuqlkj lans; gS] ogka C;kt dh lax.kuk] ,sls xyrh ls fy, x, vkSj mi;ksx fd, x, buiqV dj

izR;; dh jde ij buiqV dj izR;; ds mi;ksx dh rkjh[k ls vkjaHk gksdj ,sls izR;; ds mRdze.k ;k dj ds

lank; dh rkjh[k rd dh vof/k ds fy,] /kkjk 50 dh mDr mi/kkjk ¼3½ ds v/khu ;Fkkvf/klwfpr nj ij] dh

tk,xhA

Li’Vhdj.k& bl mifu;e ds iz;kstuksa ds fy,]&

¼1½ xyrh ls fy, x, buiqV dj izR;; ds ckjs esa ;g le>k tk,xk fd mldk mi;ksx ml le; dj fy;k

x;k gS tc bySDVªkfud izR;; [kkrs esa vfr”ks’k xyrh ls fy, x, buiqV dj izR;; dh jde ls de vkrk gS

vkSj buiqV dj izR;; ds ,sls mi;ksx dk ifjek.k og jde gksxh ftruk bySDVªkfud izR;; [kkrs esa vfr”ks’k

xyrh ls fy, x, buiqV dj izR;; dh jde ls de vkrk gSA

¼2½ ,sls buiqV dj izR;; ds mi;ksx dh rkjh[k %&

¼d½ og rkjh[k ekuh tk,xh ftldks /kkjk 39 ds v/khu izLrqr fd, tkus ds fy, fooj.k ns; gS ;k mDr fooj.kh

ds Qkby fd, tkus dh okLrfod rkjh[k] tks Hkh igys gks] ;fn bySDVªkfud izR;; [kkrs esa vfr”ks’k mDr fooj.kh

ds ek/;e ls dj ds lank; ds dkj.k] xyrh ls fy, x, buiqV dj izR;; dh jde ls de gksrk gS( ;k

¼[k½ lHkh vU; ekeyksa esa] bySDVªkfud izR;; [kkrs esa fodyu dh og rkjh[k ekuh tk,xh tc bySDVªkfud izR;;

[kkrs esa vfr”ks’k xyrh ls ykHk mBk, x, buiqV dj izR;; dh jde ls de gksrk gS(^^(

8- mDr fu;e esa] fu;e 89 esa] &

¼d½ mifu;e ¼1½ esa] pkSFks ijarqd ds i”pkr~] fuEufyf[kr Li’Vhdj.k var%LFkkfir fd;k tk,xk] vFkkZr~ %&

bu mifu;e ds ç;kstuksa ds fy,] fofufnZ"V vf/kdkjh ls fo'ks"k vkfFkZd tksu fu;e 2006 ds fu;e 2

ds v/khu ;FkkifjHkkf"kr dksbZ ^^fofufnZ"V vf/kdkjh ;k dksbZ ^^çkf/k—r vf/kdkjh vfHkçsr gS A^(

¼[k½ mifu;e ¼2½ esa]&

¼i½ [kaM ¼[k½ esa] **eky ds fu;kZr** 'kCnksa ds i'pkr~ **fo|qr ls fHkUu]^^ 'kCn var%LFkkfir fd, tk,axs]

¼ii½ [kaM ¼[k½ ds i'pkr~ fuEufyf[kr [kaM var%LFkkfir fd;k tk,xk] vFkkZr~ %&

^^¼[kd½ ml n'kk esa] tgka çfrnk; fo|qr ds fu;kZr ds dkj.k gksrk gS] ogka] fu;kZr chtdksa

dh la[;k vkSj

rkjh[k varfoZ"V djus okyk fooj.k] fu;kZfrr ÅtkZ ds C;kSjs] djkj ds vuqlkj fo|qr ds fu;kZr ds fy, çfr;wfuV

VSfjQ ds lkFk dsaæh; fo|qr fofu;ked vk;ksx ¼Hkkjrh;

fo|qr fxzM dksM½ fofu;e] 2010 ds fofu;e 2 ds

mifofu;e 1 ds [kaM ¼<<<½ ds v/khu {ks=h; mtkZ ys[kk ¼vkjbZ,½ ds Hkkx ds #i esa {ks=h; fo|qr lfefr

lfpoky; }kjk tkjh

mRiknu la;a=ksa }kjk fu;kZfrr fo|qr ds fy, vuqlwfpr ÅtkZ ds fooj.k dh çfr rFkk

fu;kZfrr ÅtkZ ds C;kSjs çfr ;wfuV VSfjQ dk mYys[k djus okys djkj dh çfr(^^(

¼x½ mifu;e ¼4½ esa] fuEufyf[kr Li"Vhdj.k var%LFkkfir fd;k tk,xk] vFkkZr~ %&

DELHI GAZETTE : EXTRAORDINARY

PART IV]

^^Li"Vhdj.k-& bl mifu;e ds ç;kstuksa ds fy,] Hkkjr ls ckgj fu;kZr fd, x, eky dk ewY; fuEufyf[kr ds

:i esa ekuk tk,xkA

¼i½ iksr ifjogu i= vkSj fu;kZr i= ¼ç#i½ fofu;e 2017 ds vuqlkj] ;FkkfLFkfr] iksr ifjogu i= ;k fu;kZr i=

ç:i esa ?kksf"kr Ýh vbu cksMZ ewY;( ;k

¼ii½ dj chtd ;k çnk; i= esa ?kksf"kr ewY;] buesa ls tks Hkh de gks-^^(

¼?k½ mi&fu;e ¼5½ esa] ^^,sls O;qrØfer nj ds eky vkSj lsokvksa ds çnk; ij lans; dj^^ 'kCnksa ds LFkku ij **¿,sls

O;qrØfer nj ds eky vkSj lsokvksa ds çnk; ij lans; dj X ¼'kq) vkbZVhlh » buiqVksa vkSj buiqV lsokvksa ij

fy, x, vkbZVhlh½À]^^ dks"Bd] 'kCn o v{kj çfrLFkkfir fd;s tk,axs(

9- mä~ fu;e] fu;e 95d dk 1 tqykbZ] 2019 ls yksi fd;k x;k le>k tk,xk(

10- mä fu;e esa] 1 tqykbZ 2017 ls] fu;e 96 esa]&

¼d½ mi&fu;e ¼1½ esa] [kaM ¼[k½ ds LFkku ij] fuEufyf[kr [kaM çfrLFkkfir fd;k x;k le>k tk,xk] vFkkZr~ %&

^^¼[k½ vkosnd us ç:i th,lVhvkj&3[k esa fof/kekU; fooj.kh çLrqr dh gS% ijarq ;fn iksr ifjogu i= eky ds

fu;kZrdrkZ }kjk çLrqr vkadM+s vkSj ç:Ik th,lVhvkj&1 esa tkod çnk;ksa ds fooj.k esa çLrqr vkadM+ksa ds chp

dksbZ varj gS] rc] Hkkjr ls ckgj fu;kZr fd, x, eky ij lanr ,dh—r dj ds çfrnk; ds fy, ,sls vkosnu dks

ml rkjh[k dks Qkby fd;k gqvk le>k tk,xk tc mä iksr ifjogu i= dh ckcr ,slk varj fu;kZrdrkZ }kjk

Bhd dj fn;k tkrk gS(^^(

¼[k½ mifu;e ¼4½ esa]

¼i½ [kaM ¼[k½ esa] ^^1962^^ vadksa ds LFkku ij] ^^1962 ;k^^ vad vkSj 'kCn çfrLFkkfir

fd;s x, le>s tk,axs(

¼ii½ [kaM ¼[k½ ds i'pkRk~ fuEufyf[kr [kaM var%LFkkfir fd;k x;k le>k tk,xk] vFkkZr~ %&

^^¼x½ cksMZ esa vk;qä ;k cksMZ }kjk çkf/k—r vf/kdkjh dh] MkVk fo'ys"k.k vkSj tksf[ke iSjkehVjksa ds vk/kkj ij] ;g

jk; gS fd fu;kZrdrkZ ds çR;; i= dk lR;kiu] ftlesa fu;kZrdrkZ }kjk vkbZVhlh dk fy;k tkuk Hkh gS] jktLo

ds fgr dks lqjf{kr j[kus ds fy, çfrnk; dh eatwjh ls iwoZ vko';d le>k tkrk gS-^^(

¼x½ mi&fu;e ¼5½ dk yksi fd;k x;k le>k tk,xk A

¼?k½ mi&fu;e ¼5½ ds i'pkRk] fuEufyf[kr mifu;e var%LFkkfir fd, x, le>s tk,axs] vFkkZr~ %& ^^¼5d½ tgka

çfrnk; mifu;e ¼4½ ds [kaM ¼d½ ;k [kaM ¼x½ ds mica/kksa ds vuqlkj jksdk x;k gS] ogka ,slk nkok ç.kkyh l`ftr

ç:i th,lVh vkj,QMh&01 esa lkekU; iksVZy ds ek/;e ls bySDVªkfud #i ls] ;FkkfLFkfr] dsaæh; dj] jkT; dj

;k la?k jkT;{ks= dj ds leqfpr vf/kdkjh dks ikjsf"kr fd;k tk,xk vkSj ,sls ikjs"k.k dh lwpuk lkekU; iksVZy ds

ek/;e ls bySDVªkfud :i ls fu;kZrdrkZ dks Hkh Hksth tk,xh vkSj fdlh vU; fu;e esa varfoZ"V rRçfrdwy ckr ds

gksrs gq, Hkh mä ç.kkyh l`ftr ç:Ik ,sls ekeyksa esa çfrnk; ds fy, vkosnu le>k tk,xk vkSj ,sls ikjs"k.k dh

rkjh[k dks Qkby fd;k x;k le>k tk,xk A

¼5[k½ tgka çfrnk; mi/kkjk ¼4½ ds [kaM ¼[k½ ds mica/kksa ds vuqlkj jksdk x;k gS vkSj lhek'kqYd dk leqfpr

vf/kdkjh ,slk dksbZ vkns'k ikfjr djrk gS fd eky] lhek'kqYd vf/kfu;e 1962 ¼1962 dk 52½ ds mica/kksa dk

mYya?ku djrs gq, fu;kZr fd;k x;k gS ogka ,slk nkok ç.kkyh l`ftr ç#i th,lVh vkj,QMh&01 esa lkekU;

iksVZy ds ek/;e ls bySDVªkfud #i ls] ;FkkfLFkfr] dsaæh; dj] jkT; dj ;k la?k jkT;{ks= dj ds leqfpr

vf/kdkjh dks ikjsf"kr fd;k tk,xk vkSj ,sls ikjs"k.k dh lwpuk lkekU; iksVZy ds ek/;e ls bySDVªkfud :i ls

fu;kZrdrkZ dks Hkh Hksth tk,xh vkSj fdlh vU; fu;e esa varfoZ"V rRçfrdwy ckr ds gksrs gq, Hkh mä ç.kkyh

l`ftr ç:Ik ,sls ekeyksa esa çfrnk; ds fy, vkosnu le>k tk,xk vkSj ,sls ikjs"k.k dh rkjh[k dks Qkby fd;k

x;k le>k tk,xk A

¼5x½ mifu;e ¼5d½ vkSj mifu;e ¼5[k½ ds vuqlkj lkekU; iksVZy ds ek/;e ls bySDVªkfud :i ls ikjsf"kr ç#i

th,lVh vkj,QMh&01 esa çfrnk; ds fy, vkosnu ij fu;e 89 ds mica/kksa ds vuqlkj dkjZokbZ dh tk,xh(^^(

[PART IV

DELHI GAZETTE : EXTRAORDINARY

¼M-½ mifu;e ¼6½ vkSj mifu;e ¼7½ dk yksi fd;k x;k le>k tk,xk(

11- mä~ fu;e esa] ç#i th,lVhvkj&3[k esa]

¼d½ iSjk 3-1 ds 'kh"kZ esa ^^foi;Z; çHkkjksa ds çfrnk;h** 'kCnksa ds i'pkr~] **muls fHkUu tks 3-1-1 ds varxZr vkrs gSa]**

dks"Bd] 'kCn vkSj vad var%LFkkfir fd, tk,axs(

¼[k½ iSjk 3-1 ds i'pkRk] fuEufyf[kr iSjk var%LFkkfir fd;k tk,xk] vFkkZRk% &

*3-1-1 fnYyh eky vkSj lsok dj vf/kfu;e 2017 dh /kkjk 9 dh mi/kkjk ¼5½ vkSj ,dh—r eky vkSj

lsokdj@la?k jkT;{ks= eky vkSj lsokdj@jkT; eky vkSj lsokdj vf/kfu;eksa esa rRLFkkuh mica/kksa ds v/khu

vf/klwfpr çnk;ksa ds C;kSjsA

çnk;ksa dh ç—fr

dqy

djk/ks;

ewY;

,dh—r dj

dsaæh; dj

jkT;@la?k

jkT; {ks= dj

midj

¼1½ ,sls djk/ks; çnk; ftu ij

/kkjk 9 dh mi/kkjk ¼5½ ds v/khu

bySDVªkfud okf.kT; çpkyd dj

dk lank; djrk gS ¼bySDVªkfud

okf.kT; çpkyd }kjk çLrqr

fd;k tk,½

¼ii½ bySDVªkfud okf.kT; ek/;e ls

çpkyd jftLVªh—r O;fä }kjk

fd, x, djk/ks; çnk; ftu ij

/kkjk 9 dh mi/kkjk ¼5½ ds v/khu

bySDVªkfud okf.kT; çpkyd dks

lank;

djus

vko';drk

gSa

¼bySDVªkfud

okf.kT; çpkyd ds ek/;e ls

çnk; djus okys jftLVªh—r

O;fä }kjk çLrqr fd;k tk,½

¼x½ iSjk 3-2 esa] 'kh"kZd esa] ^^3-1¼d½^^ 'kCnksa] vadksa] dks"Bdksa vkSj v{kj ds i'pkr] fuEufyf[kr 'kCn] vad vkSj v{kj

dks var%LFkkfir fd;k tk,xk (

¼?k½ iSjk 4 ds v/khu lkj.kh esa] LraHk ¼1½ esa] &

¼i½ en ¼vk½ esa] mi&en ¼1½ ds lkeus çfof"V;ksa ds LFkku ij] fuEufyf[kr çfof"V;ka çfrLFkkfir dh tk,axh]

vFkkZr~% &

*lhth,lVh fu;e ds fu;e 38] 42 vkSj 43 vkSj /kkjk 17 dh mi&/kkjk ¼5½ ds vuqlkj

¼ii½ en ¼bZ½ esa] &

¼d½ 'kh"kZd ds LFkku ij fuEufyf[kr 'kh"kZd j[kk tk,xk] vFkkZr~%&

¼[k½ mi&en ¼1½ ds lkeus çfof"V;ksa ds LFkku ij] fuEufyf[kr çfof"V;ka çfrLFkkfir dh tk,axh] vFkkZr~%&

**iqu% çkIr fd;k x;k vkbZVhlh ftls igys dh dj vof/k esa lkj.kh 4¼vk½¼2½ ds v/khu okil dj fn;k x;k Fkk^^(

¼x½ mi&en ¼2½ ds lkeus çfof"V;ksa ds LFkku ij] fuEufyf[kr çfof"V;ka çfrLFkkfir dh tk,axh] vFkkZr~%&

^^/kkjk 16 ¼4½ ds v/khu vik= vkbZVhlh vkSj ihvks,l mica/kksa ds dkj.k çfrcaf/kr vkbZVhlh^^(

¼³½ vuqns'k 'kh"kZd ds v/khu] iSjk 3 ds i'pkr fuEufyf[kr iSjk dks var%LFkkfir fd;k tk,xk] vFkkZr~%

DELHI GAZETTE : EXTRAORDINARY

PART IV]

^^¼4½ ,d bysDVªbfud okf.kT; çpkyd ¼bZlhvks½] ftl vkiwfrZ ij bZlhvks dks fnYYh eky vkSj lsok dj vf/kfu;e]

2017 dh /kkjk 9 dh mi&/kkjk ¼5½ ds v/khu dj dk Hkqxrku djus dh vko';drk gS dks Åij 3-1 ¼d½ esa

lfEefyr ugha djsxk vkSj Åij 3-1-1 ¼i½ esa ,slh vkiwfrZ dks fjiksVZ djsxkA

¼5½ bysDVªbfud okf.kT; çpkyd ¼bZlhvks½ ds ek/;e ls vkiwfrZ djus okyk ,d jftLVªh—r O;fä] ftu vkiwfrZ;ksa

ij fnYyh eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 9 dh mi&/kkjk ¼5½ ds v/khu bZlhvks dks dj dk Hkqxrku

djus dh vko';drk gS dks mijksä 3-1 ¼d½ esa lfEefyr ugha djsxk vkSj mijksä 3-1-1¼ii½ esa ,slh vkiwfrZ dks

fjiksVZ djsxkA^^(

12- mä fu;e esa] ç:i th,lVhvkj&9 esa 'kh"kZd vuqns'k ds v/khu]&

¼d½ iSjk 4 esa]

¼v½ ^^;k foÙkh; o"kZ 2020&21** 'kCn] v{kj vkSj vad ds i'pkr] ^^;k foÙkh; o"kZ 2021&22^^ 'kCn] v{kj vkSj vad

dks var%LFkkfir fd;k tk,xk(

¼vk½ lkj.kh ds nwljs LraHk esa]&

¼i½ Øe la[;kad 5?k] 5³ vkSj 5p ds lkeus] var esa fuEufyf[kr çfof"V;ka var%LFkkfir dh tk,axh] vFkkZr~% &

^^foÙkh; o"kZ 2021&22 ds fy, jftLVªh—r O;fä dks i`Fkd :i ls xSj&th,lVh çnk; ¼5p½ fjiksVZ djuh

gksxh vkSj mlds ikl viuh vkiwfrZ dks i`Fkd :i ls NwVçkIr vkSj 'kwU; jsVsM fjiksVZ djus ;k dsoy iafä ^^NwV

çkIr ^^ esa bu nks NwVçkIr vkSj 'kwU; jsVsM 'kh"kksaZ ds fy, lesfdr tkudkjh dh vkiwfrZ fjiksVZ djus dk fodYi

gksxkA(

¼ii½ Øe la[;kad 5t] 5>] 5¥ vkSj 5V ds lkeus] **2019&20 vkSj 2020&21^^ vad vkSj 'kCn ds LFkku ij Øe'k%

^^2019&20] 2020&21 vkSj 2021&22^^ vad vkSj 'kCn dks j[kk tk,xk(

¼[k½ iSjk 5 esa] lkj.kh esa] nwljs LraHk esa]&

¼v½ Øe la[;kad 6[k] 6x] 6?k vkSj 6³ ds lkeus] ^^foÙkh; o"kZ 2019&20 vkSj 2020&21^^ v{kjksa vkSj vadksa ds

LFkku ij] ^^foÙkh; o"kZ 2019&20] 2020&21 vkSj 2021&22^^v{kj] vkadM+s vkSj 'kCn Øe'k% j[kk tk,xk(

¼vk½ Øe la[;kad 7d] 7[k] 7x] 7?k] 7³] 7p] 7N vkSj 7t ds lkeus ^^2019&20 vkSj 2020&21^^ vad vkSj 'kCn

ds LFkku ij ^^2019&20] 2020&21 vkSj 2021&22^^ vad vkSj 'kCn dks j[kk tk,xk(

¼x½ iSjk 7 esa]&

¼v½ ^^vçSy] 2021 ls flracj] 2021^^ 'kCnksa vkSj vadksa ds i'pkr] fuEufyf[kr var%LFkkfir fd;k tk,xk] vFkkZr~%&

^^foÙkh; o"kZ 2021&22 ds fy,] Hkkx 5 iwoZorhZ foÙkh; o"kZ ds laO;ogkjks ftudks vçSy] 2022 ls flracj] 2022 ds

chp ç:i th,lVhvkj&3[k esa lanr fd;k x;k gS] fd fof'kf"V;ksa ls fey dj cuk gSA^^(

¼vk½ lkj.kh esa] nwljs LraHk esa]&

¼i½ Øe la[;k 10 vkSj 11 ds lkeus] var esa fuEufyf[kr çfof"V;ka var%LFkkfir dh tk,axh vFkkZr~%&

^^foÙkh; o"kZ 2021&22 ds fy,] iwoZorhZ foÙkh; o"kZ dh fooj.kh esa igys ls ?kksf"kr fdlh Hkh vkiwfrZ esa ifjo/kZu ;k

la'kks/ku ds C;kSjs] fdarq ,sls la'kks/ku vçSy] 2022 flracj] 2022 ds ç:i th,lVhvkj&1 dh lkj.kh 9d] lkj.kh

9[k vkSj lkj.kh 9x esa çLrqr fd, x, Fks] ;gka ?kksf"kr fd;k tk,xkA^^

¼ii½ Øe la[;k 12 ds lkeus]&

¼1½ ^^flracj 2021 ds eghuksa ds fy, Qkby dh xbZ fooj.kh esa çR;kxfer dj fn;k x;k Fkk] ;gka ?kksf"kr fd;k

tk,xkA ç:i th,lVhvkj&3[k dh lkj.kh 4¼[k½ bu C;kSjksa dks Hkjus ds fy, mi;ksx dh tk ldsxhA^^ 'kCnksa]

v{kjksa] vadksa vkSj dks"Bdksa ds i'pkr~] fuEufyf[kr çfof"V;ka var%LFkkfir dh tk,xh] vFkkZr~ %&

^^foÙkh; o"kZ 2021&22 ds fy,] vkbZVhlh ds çR;kxe dk dqy ewY; tks iwoZorhZ foÙkh; o"kZ esa fy;k x;k Fkk] fdUrq

vçSy 2022 ls flracj 2022 ds eghuksa ds fy, Qkby dh xbZ fooj.kh esa çR;kxfer dj fn;k x;k Fkk] ;gka

[PART IV

DELHI GAZETTE : EXTRAORDINARY

?kksf"kr fd;k tk,xkA ç:i th,lVhvkj&3[k dh lkj.kh 4¼[k½ bu C;kSjksa dks Hkjus ds fy, mi;ksx dh tk

ldsxhA^^%

¼2½ ^^2019&20 vkSj 2020&21^^ vad vkSj 'kCn ds LFkku ij ^^2019&20] 2020&21 vkSj 2021&22^^ vad vkSj 'kCn

çfrLFkkfir fd;s tk,axs(

¼3½ Øe la[;k 13 ds lkeus]&

¼1½ ^^foÙkh; o"kZ 2021&22 esa iqu% nkok fd;k x;k] ,slh iqu% nkok dh xbZ vkbZVhlh ds fooj.k foÙkh; o"kZ

2021&22 ds fy, okf"kZd fooj.kh esa çLrqr fd, tk,axsA^^ 'kCnksa] vadksa vkSj v{kjksa ds i'pkr~] fuEufyf[kr

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

^^foÙkh; o"kZ 2021&22 ds fy,] iwoZorhZ foÙkh; o"kZ esa çkIr eky vkSj lsokvksa ds fy, vkbZVhlh ds C;kSjs] fdUrq

ftuds fy, vkbZVhlh vçSy 2022 ls flracj 2022 ds

eghuksa ds fy, Qkby dh xbZ fooj.kh esa fy;k x;k

Fkk] ;gk¡ ?kksf"kr fd, tk,axsA

ç:i th,lVhvkj&3[k dh lkj.kh 4 ¼d½ dk bu C;ksjksa dks Hkjus ds fy,

mi;ksx fd;k tk ldsxkA rFkkfi] dksbZ vkbZVhlh ftldk çR;kxe /kkjk 16 dh mi&/kkjk ¼2½ ds nwljs ijarqd ds

vuqlkj foÙkh; o"kZ 2021&22 esa fd;k x;k Fkk fdUrq ftls foÙkh; o"kZ 2022&23 esa iqu% nkok fd;k x;k] ,slh

iqu% nkok dh xbZ vkbZVhlh ds fooj.k

foÙkh; o"kZ 2022&23 ds fy, okf"kZd fooj.kh esa çLrqr fd, tk,axsA^^(

¼2½ ^^2019&20 vkSj 2020&21^^ vad vkSj 'kCn ds LFkku ij ^^2019&20] 2020&21 vkSj 2021&22^^ vad vkSj 'kCn

çfrLFkkfir fd;s tk,axs (

¼?k½ iSjk 8 esa] lkj.kh esa] nwljs LraHk esa] &

¼v½ Øe la[;k

¼I½ 15d] 15[k] 15x vkSj 15?k]

¼II½ 15³] 15p vkSj 15N]

ds lkeus] &

^^2019&20 vkSj 2020&21^^ vad vkSj 'kCn ds LFkku ij] tgka dgha Hkh os vkrs gSa] ^^2019&20] 2020&21 vkSj

2021&22^^ v{kj] vad vkSj 'kCn dks Øe'k% çfrLFkkfir fd;k tk,xkA**(

¼vk½ Øe la[;k 16d] 16[k vkSj 16x ds lkeus ^^2019&20 vkSj 2020&21 vad vkSj 'kCn ds LFkku ij]

^^2019&20] 2020&21 vkSj 2021&22 vad vkSj 'kCn dks çfrLFkkfir fd;k tk,xkA

¼b½ Øe la[;kad 17 vkSj 18 ds lkeus]

¼I½ ^^ftudk okf"kZd vkorZ 5-00 djksM+ #i, ls vf/kd gSA^^ 'kCnksa] v{kjksa vkSj vadksa ds i'pkr ^^foÙkh; o"kZ

2021&22 ls] iwoZorhZ o"kZ esa 5-00 djksM+ #i, ls vf/kd okf"kZd vkorZ okys djnkrkvksa ds fy, Ng vadksa ds Lrj

vkSj iwoZorhZ o"kZ esa 5-00 djksM+ #i, rd okf"kZd vkorZ okys djnkrkvksa ds fy, lHkh ch 2 ch vkiwfrZ ds fy, pkj

vadksa ds Lrj ij ,p,l,u dksM dh fjiksVZ djuk vfuok;Z gksxk^^ 'kCn] v{kj vkSj vad var%LFkkfir fd;s tk,axs]

¼II½ var esa fuEufyf[kr iSjk var%LFkkfir fd;k tk,xk] vFkkZr~% &

^^foÙkh; o"kZ 2021&22 ds fy, jftLVªh—r O;fä ds ikl lkj.kh 18 u Hkjus dk fodYi gksxkA^^(

13- mä fu;e esa 'kh"kZ vuqns'k ds v/khu ç:i th,lVhvkj&9x esa]&

¼d½ iSjk 4 esa] lkj.kh esa] nwljs LraHk esa] ^^2019&20 vkSj 2020&21^^ vad vkSj 'kCn ds LFkku ij] tgka Hkh os vkrs

gSa] ^^2019&20] 2020&21 vkSj 2021&22 vad vkSj 'kCn çfrLFkkfir fd, tk,axs]

¼[k½ iSjk 6 esa] lkj.kh esa] nwljs LraHk esa] Øe la[;k 14 ds lkeus] ^^2019&20 vkSj 2020&21^^ vad vkSj 'kCn ds

LFkku ij] ^^2019&20] 2020&21 vkSj 2021&22 vad vkSj 'kCn çfrLFkkfir fd;s tk,axs(

DELHI GAZETTE : EXTRAORDINARY

PART IV]

14- mä fu;e esa] ç:i th,lVh ih,eVh&03 ds i'pkr] fuEufyf[kr ç:i var%LFkkfir fd;k tk,xk] vFkkZr~%&

[

]

rkjh[k%

lanHkZ la[;k%

1- th,lVh,u&

2- uke ¼fof/kd½ &

3- O;kikj dk uke] ;fn dksbZ gks

4- irk &

5- [kkrk ftlds fodyu ls çfof"V nkok çfrnk; ds fy, fd;k x;k Fkk & udn @ çR;; [kkrk

6- fodyu çfof"V la- vkSj rkjh[k &

7- Hkqxrku lanHkZ la[;k ¼Mhvkjlh 03½%--------------------- rkjh[k--------------------

8- Hkqxrku dk fooj.k%&

Hkqxrku dk dkj.k

¼vç;qä vkbZVhlh ds xyr çfrnk; ;k vkbZth,lVh ds xyr

çfrnk; dh jkf'k ds fy, tek½

çfrnk; eatwjh vkns'k dk fooj.k

1- f'kfiax fcy@fu;kZr fcy la[;k vkSj rkjh[k

2- eky ds fu;kZr ij Hkqxrku dh xbZ vkbZth,lVh dh jkf'k

3- NwV@fj;k;rh nj vf/klwpuk dk fooj.k

vknkuksa dh [kjhn

4- Loh—r çfrnk; dh jkf'k

5- cSad [kkrs esa /kuokilh tek djus dh rkjh[k

¼;k½

1- çfrnk; dh Js.kh vkSj çfrnk; dh lqlaxr vof/k

2- th,lVh vkj,QMh& 01@01, ,vkj,u vkSj rkjh[k &

3- th,lVh vkj,QMh&06 vkns'k la[;k vkSj rkjh[k

4- nkok dh xbZ çfrnk; dh jkf'k

5- Loh—r çfrnk; dh jkf'k

10- iqu% ØsfMV djus ds vkns'k dh la[;k vkSj rkjh[k] ;fn dksbZ

11- ØsfMV jkf'k &

Ø-la-

vf/kfu;e ¼dsaæh; dj@jkT; dj@ la?k

jkT; {ks= dj@ ,dh—r dj@de½

ØsfMV dh jkf'k ¼#-½

C;kt

naM-

'kqYd

vU;

dqy

gLrk{kj

uke

vf/kdkjh dk inuke

fVIi.k% ^dsaæh; dj dk vFkZ dsaæh; eky vkSj lsok dj gS( ^jkT; dj^ dk vFkZ jkT; eky vkSj lsok dj gS(

^la?kjkT;{ks= dj^ dk vFkZ la?kjkT;{ks= eky vkSj lsok dj gS( ^,dh—r dj^ dk vFkZ gS ,dh—r eky vkSj lsok

dj vkSj midj dk vFkZ gS eky vkSj lsok dj ¼jkT;ksa dks çfrdj½^^(

15- mä fu;eksa esa] ç:i th,lVh ih,eVh&06 esa]&

¼d½ lank; dk <ax ¼lqlaxr Hkkx lfØ; gksxk tc fof'k"V :i esa p;u fd;k tk,½ 'kh"kZd ds v/khu]

□ bZ&lank; ¼;g bZ&lank; ds lHkh <ax lfEefyr gksxk tSls lhlh@Mhlh vkSj usV cSafdaxA djnkrk blesa ,d

dk p;u djsa A½

ls çkjaHk gksus okys vkSj ^^fVIi.k% lank; djrs le; O;fä }kjk lanÙk çHkkjksa ds fy, i`Fkd :i ls gksA]^^ ls var

gksus okys Hkkx ds LFkku ij çfrLFkkfir fd;k tk,xk] vFkkZr~%&

[PART IV

DELHI GAZETTE : EXTRAORDINARY

^^bZ&lank; ¼blesa bZ&lank; ds

lHkh <ax lfEefyr gksaxs tSls

lhlh@Mhlh] usV cSafdax vkSj

;wihvkbZ A djnkrk blesa ,d

dk p;u djsa A½

□ vfrjsd iVy ¼vksVhlh½

□ vkbZ,eih,l

cSad ¼tgka

udn ;k

fy[kr fu{ksi

fd;s

tkusds fy,

çLrkfor gSa

fy[kr ds C;kSjs

□ uxn □ pSd

□ ekax Mªk¶V

□ ,ubZ,QVh@vkjVhth,l

çs"k.k cSad

ykHkkFkhZ dk uke

th,lVh

ykHkkFkhZ ys[kk la[;k ¼lhihvkbZ,u½A

< lhihvkbZ,u >

ykHkkFkhZ ds cSad dk uke

Hkkjrh; fjtoZ cSad

ykHkkFkhZ ds cSad dk Hkkjrh; foÙkh; ç.kkyh dksM

¼vkbZ,Q,llh½

vkjchvkbZ dk vkbZ,Q,llh

jde

cSad çHkkj] ;fn dksbZ gks] lank; djrs le; O;fä }kjk cSad dks i`Fkd :i ls lanÙk fd, tk,axsA

□ vkbZ,eih,l

izs’k.k cSad

ykHkkFkhZ dk uke

th,lVh

ykHkkFkhZ ys[kk la[;k ¼lhihvkbZ,u½

< lhihvkbZ,u>

ykHkkFkhZ ds cSad dk uke

< p;fur çkf/k—r cSad>

ykHkkFkhZ ds cSad dk Hkkjrh; foÙkh; ç.kkyh dksM

¼vkbZ,Q,llh½

< p;fur çkf/k—r cSad dk vkbZ,Q,llh>

jde

cSad çHkkj] ;fn dksbZ gks] lank; djrs le; O;fä }kjk cSad dks i`Fkd :i ls lanÙk fd, tk,axsA**(

¼[k½ lanÙk pkyku lwpuk 'kh"kZd ds v/khu lkj.kh esa ^^lanHkZ cSad la- ¼chvkj,u½@;wVhvkj** 'kCnksa] v{kjksa vkSj

dks"Bdksa ds LFkku ij **lanHkZ cSad la- ¼chvkj,u½@;wVhvkj@vkjvkj,u^^ 'kCn] v{kj vkSj dks"Bd çfrLFkkfir fd;k

tk,xk(

16- mä fu;eksa esa] ç:i th,lVhih,eVh&07 esa] lkj.kh esa]

¼d½ Øe la[;kad 6 ds lkeus rhljs LraHk esa

ds LFkku ij fuEufyf[kr var%LFkkfir fd;k tk,xk] vFkkZr~%&

^,ubZ,QVh@vkjVhth,l □

vkbZ,eih,l □**

¼[k½ Øe la[;kad 10 ds i'pkr~ fuEufyf[kr Øe la[;kad vkSj çfof"V;ka var%LFkkfir dh

tk,axh] vFkkZr~%&

^^10d

iqu% çkI; lanHkZ la[;kad ¼vkj vkj ,u½& vkbZ

,e ih,l A^^

**,ubZ,QVh@vkjVhth,l□**

DELHI GAZETTE : EXTRAORDINARY

PART IV]

17- mä fu;eksa esa] ç:i th,lVhih,eVh&09 esa] &

¼d½ ^^ [fu;e 87 ¼13½ ns[ksa]^^ dks"Bdksa] 'kCnksa vkSj vadksa ds LFkku ij [fu;e 87 ¼13½ ns[ksa vkSj fu;e 87 ¼14½

ns[ksa]^^ dks"Bd] 'kCn] vad var%LFkkfir fd, tk,axs (

¼[k½ lkj.kh esa] Øe la[;kad 4 ds i'pkr~ fuEufyf[kr Øe la[;kad vkSj çfof"V;ka var%LFkkfir dh tk,axh]

vFkkZr~%&

^^4d

mlh ih,,u ij varfjrh dk th,lVhvkbZ,u**(

¼x½ vuqns'k 'kh"kZd ds v/khu] iSjk 5 ds i'pkr~ fuEufyf[kr iSjk var%LFkkfir fd;k tk,xk] vFkkZr~%&

^^¼6½ lhth,lVh@vkbZth,lVh 'kh"kZ ds v/khu udn [kkrk esa miyC/k jde] ;fn vko';drk gks] mlh iSu ij

jftLVªh—r fdlh vU; djnkrk dks lhth,lVh@vkbZth,lVh 'kh"kZ ds v/khu varfjr dh tk ldrh gSA

¼7½ ;fn varjd ds bySDVªkfud nkf;Ro jftLVj esa vlanÙk ns;rk fo|eku gS rks jde dks

varfjr djus dh

vuqefr gksxh A^^(

18- mä fu;eksa esa] ç:i th,lVh&vkbZ,QMh&01 esa]&

¼d½ dFku 3 esa] lkj.kh esa] ynku fcy @fu;kZr dk fcy 'kh"kZd ds v/khu] LraHk 9 ds i'pkr~ fuEufyf[kr LraHk

var%LFkkfir fd;k tk,xk] vFkkZr~%&

^^,Qvksch ewY;

9d**(

¼x½ dFku&3d ds i'pkr~] fuEufyf[kr dFku var%LFkkfir fd;k tk,xk] vFkkZr~%&

[

]

çfrnk; dk çdkj dj ds lank; ds fcuk fo|qr dk fu;kZr ¼lafpr vkbZVhlh½

Ø-

la-

chtd@nLrkost ds

C;kSjs

vkjbZ, C;kSjs

çfr

VSfjQ

#- esa

bdkbZ

¼djkj

vuqlkj½

fu;kZfrr

bdkbZ

¼oxZ la-

5 vkSj

10 esa ls

fuEurj½

#- esa

fu;kZfrr

fo|qr

ewY;

¼11X12½

nLrk

ost

la-

izdkj

fu;kZfrr

ÅtkZ

¼bdkb;ka½

l`ftr

dsanz

vof/k lanHkZ

la-

rkjh[k

fu;kZfrr

ÅtkZ

vuqlwph

¼bdkb;ka

19- mä fu;eksa esa] ç:i th,lVhvkj,QMh&10 [k] 1 tqykbZ] 2019 ds fnu ls yksi fd;k x;k le>k tk,xkA

ewy fu;e fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV esa vf/klwpuk l- 3@2017& jkT; dj] rkjh[k 22 twu]

2017 esa çdkf'kr la[;kad la-Qk-03¼10½@foÙk¼ jktLo&I½@2017&18@Mh,l&VI@342] rkjh[k 22 twu] 2017

}kjk çdkf'kr fd, x, Fks vkSj vf/klwpuk la- 40@2021&jkT; dj] rkjh[k 9 twu] 2022] la[;kad la-Qk-

03¼5½@foÙk¼O;;&I½@2022&23@Mh,l&I@488] rkjh[k 9 twu] 2022] }kjk vafre ckj la'kksf/kr fd, x, FksA

jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky

ds vkns'k ls rFkk muds uke ij]

jfoUæ dqekj] mi lfpo&I ¼foÙk½

[PART IV

DELHI GAZETTE : EXTRAORDINARY

FINANCE (EXPENDITURE-I) DEPARTMENT

NOTIFICATION

Delhi, the 17th October, 2022

No. 14/2022-State Tax

F. No. 3 (26)/Fin.(Exp-I)/2022-23/DS-I/838.—In exercise of the powers conferred by section 164 of the

Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Lieutenant Governor of National Capital Territory of Delhi

on the recommendations of the Council, hereby makes the following rules further to amend the Delhi Goods and

Services Tax Rules, 2017, namely: —

1. Short title and commencement. -(1) These rules may be called the Delhi Goods and Services Tax (Amendment)

Rules, 2022.

(2) Save as otherwise provided in these rules, they shall come into force w.e.f. 5^th July, 2022.

2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 21A, in sub-rule

(4), after the proviso, the following proviso shall be inserted, namely:-

―Provided further that where the registration has been suspended under sub-rule (2A) for contravention of the

provisions contained in clause (b) or clause (c) of sub-section (2) of section 29 and the registration has not already

been cancelled by the proper officer under rule 22, the suspension of registration shall be deemed to be revoked upon

furnishing of all the pending returns.‖;

3. In the said rules, in Explanation 1 to rule 43, after clause (c), the following clause shall be inserted, namely: –

―(d) the value of supply of Duty Credit Scrips specified in the notification of the Government of the National Capital

Territory of Delhi, in the Department of Finance (Revenue-I), No. 35/2017-State Tax (Rate), dated the 24^th November,

2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3(48)/Fin(Rev-I)/2017-18/DS-VI/751,

dated the 24^th November, 2017‖;

4. In the said rules, in rule 46, after clause (r), the following clause shall be inserted, namely:-

‗(s) a declaration as below, that invoice is not required to be issued in the manner specified under sub-rule (4) of rule

48, in all cases where an invoice is issued, other than in the manner so specified under the said sub-rule (4) of rule 48,

by the taxpayer having aggregate turnover in any preceding financial year from 2017-18 onwards more than the

aggregate turnover as notified under the said sub-rule (4) of rule 48-

―I/We hereby declare that though our aggregate turnover in any preceding financial year from 2017-18 onwards is

more than the aggregate turnover notified under sub-rule (4) of rule 48, we are not required to prepare an invoice in

terms of the provisions of the said sub-rule.‖:‘;

5. In the said rules, in rule 86, after sub-rule (4A), the following sub-rule shall be inserted, namely: -

―(4B) Where a registered person deposits the amount of erroneous refund sanctioned to him, –

(a) under sub-section (3) of section 54 of the Act, or

(b) under sub-rule (3) of rule 96, in contravention of sub-rule (10) of rule 96,along with interest and penalty, wherever

applicable, through FORM GST DRC-03, by debiting the electronic cash ledger, on his own or on being pointed out,

an amount equivalent to the amount of erroneous refund deposited by the registered person shall be re-credited to the

electronic credit ledger by the proper officer by an order made in FORM GST PMT-03A.‖;

6. In the said rules, in rule 87, –

(a) in sub-rule (3), after clause (i), the following clauses shall be inserted, namely: -

―(ia) Unified Payment Interface (UPI) from any bank;

(ib) Immediate Payment Services (IMPS) from any bank;‖;

(b) in sub-rule (5), after the words ―Real Time Gross Settlement‖, the words ―or Immediate Payment Service‖ shall be

inserted;

―(14) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other

amount available in the electronic cash ledger under the Act to the electronic cash ledger for state tax or integrated tax

of a distinct person as specified in sub-section (4) or, as the case may be, sub-section (5) of section 25, in FORM

GST PMT-09:

DELHI GAZETTE : EXTRAORDINARY

PART IV]

Provided that no such transfer shall be allowed if the said registered person has any unpaid liability in his electronic

liability register.‖;

7. In the said rules, with effect from the 1st July, 2017, after rule 88A, the following rule shall be deemed to have been

inserted, namely: -

―88B. Manner of calculating interest on delayed payment of tax.-(1) In case, where the supplies made during a tax

period are declared by the registered person in the return for the said period and the said return is furnished after the

due date in accordance with 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, the interest on tax payable in respect of

such supplies shall be calculated on the portion of tax which is paid by debiting the electronic cash ledger, for the

period of delay in filing the said return beyond the due date, at such rate as may be notified under sub-section (1) of

section 50.

(2) In all other cases, where interest is payable in accordance with sub section (1) of section 50, the interest shall be

calculated on the amount of tax which remains unpaid, for the period starting from the date on which such tax was due

to be paid till the date such tax is paid, at such rate as may be notified under sub-section (1) of section 50.

(3) In case, where interest is payable on the amount of input tax credit wrongly availed and utilised in accordance with

sub-section (3) of section 50, the interest shall be calculated on the amount of input tax credit wrongly availed and

utilised, for the period starting from the date of utilisation of such wrongly availed input tax credit till the date of

reversal of such credit or payment of tax in respect of such amount, at such rate as may be notified under said sub-

section (3) of section 50.

Explanation. —For the purposes of this sub-rule, —

(1) input tax credit wrongly availed shall be construed to have been utilised, when the balance in the electronic credit

ledger falls below the amount of input tax credit wrongly availed, and the extent of such utilisation of input tax credit

shall be the amount by which the balance in the electronic credit ledger falls below the amount of input tax credit

wrongly availed.

(2) the date of utilisation of such input tax credit shall be taken to be, —

(a) the date, on which the return is due to be furnished under section 39 or the actual date of filing of the said return,

whichever is earlier, if the balance in the electronic credit ledger falls below the amount of input tax credit wrongly

availed, on account of payment of tax through the said return; or

(b) the date of debit in the electronic credit ledger when the balance in the electronic credit ledger falls below the

amount of input tax credit wrongly availed, in all other cases.‖;

8. In the said rules, in rule 89, –

(a) in sub-rule (1), after the fourth proviso, the following Explanation shall be inserted, namely: -

‘Explanation. — For the purposes of this sub-rule, ―specified officer‖ means a ―specified officer‖ or an ―authorised

officer‖ as defined under rule 2 of the Special Economic Zone Rules, 2006.‘;

(b) in sub-rule (2), –

(i) in clause (b), after the words ―on account of export of goods‖, the words ―,other than electricity‖ shall be inserted;

(ii) after clause (b), the following clause shall be inserted, namely: -

―(ba) a statement containing the number and date of the export invoices, details of energy exported, tariff per unit for

export of electricity as per agreement, along with the copy of statement of scheduled energy for exported electricity by

Generation Plants issued by the Regional Power Committee Secretariat as a part of the Regional Energy Account

(REA) under clause (nnn) of subregulation 1 of Regulation 2 of the Central Electricity Regulatory Commission

(Indian Electricity Grid Code) Regulations, 2010 (Delhi Electricity Regulatory Commission) and the copy of

agreement detailing the tariff per unit, in case where refund is on account of export of electricity;‖;

―Explanation. – For the purposes of this sub-rule, the value of goods exported out of India shall be taken as –

(i) the Free on Board (FOB) value declared in the Shipping Bill or Bill of Export form, as the case may be, as per the

Shipping Bill and Bill of Export (Forms) Regulations, 2017; or

(ii) the value declared in tax invoice or bill of supply,

whichever is less.‖;

[PART IV

DELHI GAZETTE : EXTRAORDINARY

(d) in sub-rule (5), for the words ―tax payable on such inverted rated supply of goods and services‖, the brackets,

words and letters ―{tax payable on such inverted rated supply of goods and services X (Net ITC ITC availed on

inputs and input services)}.‖ Shall be substituted;

9. In the said rules, rule 95A shall be deemed to have been omitted with effect from the 1^st July, 2019;

10. In the said rules, with effect from the 1st day of July, 2017, in rule 96, –

(a) in sub-rule (1), for clause (b), the following clause shall be deemed to have been substituted, namely: -

―(b) the applicant has furnished a valid return in FORM GSTR-3B:

Provided that if there is any mismatch between the data furnished by the exporter of goods in Shipping Bill and those

furnished in statement of outward supplies in FORM GSTR-1, such application for refund of integrated tax paid on

the goods exported out of India shall be deemed to have been filed on such date when such mismatch in respect of the

said shipping bill is rectified by the exporter;‖;

(b) in sub-rule (4),

(i) in clause (b), for the figures ―1962‖ the figures and word ―1962; or‖ shall be deemed to have been substituted;

(ii) after clause (b), the following clause shall be deemed to have been inserted, namely: -

―(c) the Commissioner or an officer authorised by the Commissioner, on the basis of data analysis and risk

parameters, is of the opinion that verification of credentials of the exporter, including the availment of ITC by the

exporter, is considered essential before grant of refund, in order to safeguard the interest of revenue.‖;

(d) after sub-rule (5), the following sub-rules shall be deemed to have been inserted, namely: -

―(5A)Where refund is withheld in accordance with the provisions of clause (a) or clause (c) of sub-rule (4), such claim

shall be transmitted to the proper officer of Central tax, State tax or Union territory tax, as the case may be,

electronically through the common portal in a system generated FORM GST RFD-01 and the intimation of such

transmission shall also be sent to the exporter electronically through the common portal, and notwithstanding anything

to the contrary contained in any other rule, the said system generated form shall be deemed to be the application for

refund in such cases and shall be deemed to have been filed on the date of such transmission.

(5B) Where refund is withheld in accordance with the provisions of clause (b) of sub-rule (4) and the proper officer of

the Customs passes an order that the goods have been exported in violation of the provisions of the Customs Act, 1962

(52 of 1962), then, such claim shall be transmitted to the proper officer of Central tax, State tax or Union territory tax,

as the case may be, electronically through the common portal in a system generated FORM GST RFD-01 and the

intimation of such transmission shall also be sent to the exporter electronically through the common portal, and

notwithstanding anything to the contrary contained in any other rule, the said system generated form shall be deemed

to be the application for refund in such cases and shall be deemed to have been filed on the date of such transmission.

(5C) The application for refund in FORM GST RFD-01 transmitted electronically through the common portal in

terms of sub-rules (5A) and (5B) shall be dealt in accordance with the provisions of rule 89.‖;

(e) sub-rule (6) and sub-rule (7) shall be deemed to have been omitted;

11. In the said rules, in FORM GSTR-3B, -

(a) in paragraph 3.1, in the heading, after the words ―liable to reverse charge‖, the brackets, words and figures ―(other

than those covered in 3.1.1)‖ shall be inserted;

(b) after paragraph 3.1, the following paragraph shall be inserted, namely: -

―3.1.1 Details of supplies notified under sub-section (5) of section 9 of the Delhi Goods and Services Tax Act,

2017 and corresponding provisions in Integrated Goods and Services Tax/Union Territory Goods and Services

Tax/State Goods and Services Tax Acts.

Nature of Supplies

Total

Taxable

value

Integrated

Tax

Central

Tax

State/UT

Tax

Cess

(i) Taxable supplies on which electronic

commerce operator pays tax under sub-section

(5) of section 9

[to be furnished by the electronic commerce

operator]

DELHI GAZETTE : EXTRAORDINARY

PART IV]

(ii) Taxable supplies made by the registered

person through electronic commerce operator,

which electronic commerce operator is required

to pay tax under sub-section (5) of section 9

[to be furnished by the registered person

making

supplies through electronic commerce

Operator].‖;

(c) in paragraph 3.2, in the heading, after the words, figures, brackets and letter supplies shown in 3.1(a)‖, the word,

figures, brackets and letter ―and 3.1.1(i)‖ shall be inserted;

(d) in the table, under paragraph 4, in column (1), -

(i) in item (B), for the entries against sub-item (1), the following entries shall be substituted, namely:-

―As per rules 38, 42 and 43 of DGST Rules and sub-section (5) of section 17‖;

(ii) in item (D), -

(A) for the heading, the following heading shall be substituted, namely: -

―Other Details‖;

(B) for the entries against sub-item (1), the following entries shall be substituted, namely:-

―ITC reclaimed which was reversed under Table 4(B)(2) in earlier tax period‖;

―Ineligible ITC under section 16(4) and ITC restricted due to PoS provisions‖;

(e) Under the heading the Instructions, after paragraph 3, following paragraphs shall be inserted, namely: -

―(4) An Electronic Commerce Operator (ECO) shall not include in 3.1(a) above, the supplies on which the ECO is

required to pay tax under sub-section (5) of section 9 of the Delhi Goods and Services Tax Act, 2017 and shall report

such supplies in 3.1.1(i) above.

(5) A registered person making supplies through an Electronic Commerce Operator (ECO) shall not include in 3.1(a)

above, the supplies on which the ECO is required to pay tax under sub-section (5) of section 9 of the Delhi Goods and

Services Tax Act, 2017 and shall report such supplies in 3.1.1(ii) above.‖;

12. In the said rules, in FORM GSTR-9, under the heading Instructions, -

(a) in paragraph 4, -

(A) after the word, letters and figures ―or FY 2020-21‖, the word, letters and figures ―or FY 2021-22‖ shall be

inserted;

(B) in the Table, in second column, -

(I) against serial numbers 5D, 5E and 5F, the following entries shall be inserted at the end, namely: –

―For FY 2021-22, the registered person shall report Non-GST supply (5F) separately and shall have an option to either

separately report his supplies as exempted and nil rated supply or report consolidated information for these two heads

in the ―exempted‖ row only.‗;

(II) against serial numbers 5H, 5I, 5J and 5K, for the figures and word ―2019-20 and 2020-21‖, the figures and word

―2019-20, 2020-21 and 2021-22‖ shall respectively be substituted;

(b) in paragraph 5, in the Table, in second column, -

(A) against serial numbers 6B, 6C, 6D and 6E, for the letters and figures ―FY 2019-20 and 2020-21‖, the letters,

figures and word ―FY 2019-20, 2020-21 and 2021-22‖ shall respectively be substituted;

(B) against serial numbers 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, for the figures and word ―2019-20 and 2020-21‖, the

figures and word ―2019-20, 2020-21 and 2021-22‖ shall be substituted;

(A) after the words and figures ―April 2021 to September 2021.‖, the following shall be inserted, namely: -

―For FY 2021-22, Part V consists of particulars of transactions for the previous financial year but paid in the FORM

GSTR-3B between April, 2022 to September, 2022.‖;

[PART IV

DELHI GAZETTE : EXTRAORDINARY

(B) in the Table, in second column, -

(I) against serial numbers 10 & 11, the following entries shall be inserted at the end, namely: -

―For FY 2021-22, details of additions or amendments to any of the supplies already declared in the returns of the

previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1

of April, 2022 to September, 2022 shall be declared here.‖;

(II) against serial number 12, -

(1) after the words, letters, figures and brackets ―September, 2021 shall be declared here. Table 4(B) of FORM

GSTR-3B may be used for filling up these details.‖, the following entries shall be inserted, namely: -

―For FY 2021-22, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in

returns filed for the months of April 2022 to September 2022 shall be declared here. Table 4(B) of FORM GSTR-3B

may be used for filling up these details.‖;

(2) for the figures and word ―2019-20 and 2020-21‖, the figures and word ―2019-20, 2020-21 and 2021-22‖ shall be

substituted;

(III) against serial number 13, -

(1) after the words, letters and figures ―reclaimed in FY 2021-22, the details of such ITC reclaimed shall be furnished

in the annual return for FY 2021-22,‖, the following entries shall be inserted, namely: -

―For FY 2021-22, details of ITC for goods or services received in the previous financial year but ITC for the same

was availed in returns filed for the months of April 2022 to September 2022 shall be declared here. Table 4(A) of

FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2021-22

as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2022-23, the details of such ITC

reclaimed shall be furnished in the annual return for FY 2022-23.‖;

(2) for the figures and word ―2019-20 and 2020-21‖, the figures and word ―2019-20, 2020-21 and 2021-22‖ shall be

substituted;

(d) in paragraph 8, in the Table, in second column, -

(A) against serial numbers, -

(I) 15A, 15B, 15C and 15D,

(II)15E, 15F and 15G,

for the figures and word ―2019-20 and 2020-21‖ wherever they occur, the letters, figures and word ―2019-20, 2020-21

and 2021-22‖ shall respectively, be substituted.‖;

(B) against serial numbers 16A, 16B and 16C for the figures and word ―2019-20 and 2020-21‖ wherever they occur,

the figures and word ―2019-20, 2020-21 and 2021-22‖ shall respectively be substituted.‖;

(I) after the words, letters and figures ―for taxpayers having annual turnover above ₹ 5.00 Cr.‖, the words, letters and

figures ―From FY 2021-22 onwards, it shall be mandatory to report HSN code at six digits level for taxpayers having

annual turnover in the preceding year above ₹ 5.00 Cr and at four digits level for all B2B supplies for taxpayers

having annual turnover in the preceding year upto ₹ 5.00 Cr.‖ shall be inserted;

(II) the following paragraph shall be inserted at the end, namely: -

―For FY 2021-22, the registered person shall have an option to not fill Table 18.‖;

13. In the said rules, in FORM GSTR-9C, under the heading Instructions, -

(a) in paragraph 4, in the Table, in second column, for the figures and word ―2019-20 and 2020-21‖, wherever they

occur, the figures and word ―2019-20, 2020-21 and 2021-22‖ shall be substituted;

(b) in paragraph 6, in the Table, in second column, against serial number 14, for the figures and word ―2019-20 and

2020-21‖, the figures and word ―2019-20, 2020-21 and 2021-22‖ shall be substituted;

DELHI GAZETTE : EXTRAORDINARY

PART IV]

14. In the said rules, after FORM GST PMT-03, the following form shall be inserted, namely: -

―FORM GST PMT –03A

[See rule 86(4B)]

Order for re-credit of the amount to electronic credit ledger

Reference No: Date:

1. GSTIN –

2. Name (Legal) –

3. Trade name, if any

4. Address –

5. Ledger from which debit entry was made- Cash / credit ledger

6. Debit entry no. and date –

7. Payment Reference Number (DRC 03): ___________ dated ________

8. Details of Payment: -

Cause of Payment

(Deposit of erroneous refund of unutilised ITC or Deposit of

erroneous refund of IGST)

Details of Refund Sanction order

1. Shipping

Bill/ Bill of Export No. and Date ____________

2. Amount of IGST paid on export of goods_________

3. Details of Exemption/Concessional Rate Notification used for

procuring inputs________

4. Amount of refund sanctioned ___________

5. Date of credit of refund in Bank

Account ________

(or)

1. Category of refund and relevant period of refund__________

2. GST RFD-01/01A ARN and Date _________

3. GST RFD-06 Order No. and Date ________

4. Amount of refund claimed __________

5. Amount of refund sanctioned __________

10. No. and date of order giving rise to recredit, if any -

11. Amount of credit –

S.No.

Act (Central

Tax/ State

tax/

UT Tax/

Integrated

Tax/

CESS)

Amount of credit (Rs.)

Tax

Interest

Penalty

Fee

Other

Total

Signature

Name

Designation of the Officer

Note: ‗Central Tax‘ stands for Central Goods and Services Tax; ‗State Tax‘ stands for State Goods and Services Tax;

‗UT Tax‘ stands for Union territory Goods and Services Tax; ‗Integrated Tax‘ stands for Integrated Goods and

Services Tax and ‗Cess‘ stands for Goods and Services Tax (Compensation to States)‖;

[PART IV

DELHI GAZETTE : EXTRAORDINARY

15. In the said rules, in FORM GST PMT-06, -

(a) Under the heading Mode of Payment (relevant part will become active when the particular mode is selected)

for the portion starting with

and ending with ―Note: Charges to be separately paid by the person making payment.‖, the following shall be

substituted, namely: -

― e-payment

(This will include all modes of e-

payments such as CC/DC and net

banking Taxpayer will choose one of

this)‖

Over the counter (OTC)

IMPS

Bank (where cash or

instrument is proposed to be

deposited)

Details of Instrument

Cash

Cheque

Demand Draft

NEFT/RTGS

Remitting bank

Beneficiary name

GST

Beneficiary Account Number (CPIN)

<CPIN>

Name of beneficiary bank

Reserve Bank of India

Beneficiary Bank‗s Indian Financial System Code (IFSC)

IFSC of RBI

Amount

Note: Bank Charges, if any, shall be paid separately to the bank by the person making payment.

IMPS

Remitting bank

Beneficiary name

GST

Beneficiary Account Number (CPIN)

<CPIN>

Name of beneficiary bank

Beneficiary Bank‗s Indian Financial System Code (IFSC)

Amount

Note: Bank Charges, if any, shall be paid separately to the bank by the person making payment.

(b) in the Table under the heading Paid Challan Information, for the words, letters and brackets ―Bank Reference No.

(BRN)/UTR‖, words, letters and brackets ―Bank reference No.(BRN)/UTR/RRN‖ shall be substituted;

16. In the said rules, in FORM GST PMT-07, in the Table,

(a) against serial number 6, in the third column, for the following, shall be inserted, namely: -

(b) after serial number 10 the following serial number and entries shall be inserted, namely:-

―10A.

Retrieval Reference

Number (RRN) –

IMPS.‖;

― e-payment

(This will include all modes of e-

payments such as CC/DC and net

banking Taxpayer will choose one

of this)‖

―NEFT/RTGS

‖

―NEFT/RTGS

‖

―IMPS

‖

DELHI GAZETTE : EXTRAORDINARY

PART IV]

17. In the said rules, in FORM GST PMT-09, -

(a) for the brackets, words and figures ―[See rule 87(13)]‖, the brackets, words and figures ―[See rule 87(13) and

87(14)]‖ shall be substituted;

(b) in the Table, after serial No. 4, following serial number and entries shall be inserted, namely: -

―4A.

GSTIN of transferee on the same PAN‖;

―(6) Amount available in cash ledger under CGST / SGST/IGST head can be transferred to any other taxpayer

registered on the same PAN under CGST/SGST/IGST head, if required.

(7) Amount shall not be allowed to be transferred if unpaid liability exists in the Electronic Liability Register of the

transferor.‖;

18. In the said rules, in FORM-GST-RFD-01, -

(a) in Statement-3, in the Table, under the heading Shipping bill/Bill of export, after column 9, the following column

shall be inserted, namely: -

―FOB

value

9A‖;

(a) Under the heading Mode of Payment (relevant part will become active when the particular mode is selected)

for the portion starting with

and ending with ―Note: Charges to be separately paid by the person making payment.‖, the following shall be

substituted, namely: -

― e-payment

(This will include all modes of e-

payments such as CC/DC and net

banking Taxpayer will choose one of

this)‖

Over the counter (OTC)

IMPS

Bank (where cash or

instrument is proposed to be

deposited)

Details of Instrument

Cash

Cheque

Demand Draft

NEFT/RTGS

Remitting bank

Beneficiary name

GST

Beneficiary Account Number (CPIN)

<CPIN>

Name of beneficiary bank

Reserve Bank of India

Beneficiary Bank‗s Indian Financial System Code (IFSC)

IFSC of RBI

Amount

Note: Bank Charges, if any, shall be paid separately to the bank by the person making payment.

― e-payment

(This will include all modes of

e-payments such as CC/DC and

net banking Taxpayer will

choose one of this)‖

[PART IV

DELHI GAZETTE : EXTRAORDINARY

IMPS

Remitting bank

Beneficiary name

GST

Beneficiary Account Number (CPIN)

<CPIN>

Name of beneficiary bank

Beneficiary Bank‗s Indian Financial System Code (IFSC)

Amount

Note: Bank Charges, if any, shall be paid separately to the bank by the person making payment.

(b) in the table under the heading paid challan information, for the words letters and brackets ― Bank reference No.

(BRN)/UTR‖, words, letters and brackets ―Bank reference No. (BRN)/UTR/RRN‖ shall be substituted;

(b) after Statement-3A, the following statement shall be inserted, namely: -

―Statement-3B [rule 89 (2) (ba)]

Refund Type: Export of electricity without payment of tax (accumulated ITC)

Sl.

No.

Invoice/Document Details

REA Details

Tariff per

Unit in

Rs. (As

per

agreement)

Units

exported

(Lower

of cl. No

5 and 10)

Value of

electricity

exported in

Rs.

(11 x 12)

Type

Document

No.

Date

Energy

exported

(Units)

Gene

rating

Station

Period

Ref.

No.

Date

Scheduled

Energy

Exported

(Units)

19. In the said rules, FORM GST RFD-10 B shall be deemed to have been omitted with effect from the 1stday of

July, 2019.

Note : The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide Notification No.

3/2017-State Tax, dated the 22^nd June, 2017, published vide number F. 3(10)/Fin(Rev-I)/2017-18/DS-VI/342,

dated the 22^nd June, 2017 and last amended, vide notification No. 40/2021 -State Tax, dated the 9^th June,

2022, vide number F. 3(5)/Fin(Exp-I)/2022-23/DS-I/488, dated the 9^th June, 2022.

By Order and in the Name of the Lt. Governor of

the National Capital Territory of Delhi,

RAVINDER KUMAR, Dy. Secy. I (Finance)

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064

and Published by the Controller of Publications, Delhi-110054. ^{MANOJ KUMAR}

VERMA

Digitally signed by MANOJ KUMAR

VERMA

Date: 2022.10.18 21:25:06 +05'30'