365 DG/2023
(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 ददल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
I
अजधसूचना
ददल् ली, 16 िनवरी, 2023
.
I
I
.—jk"Vªh; jkt/kkuh {ks= fnYyh ds
mijkT;iky] fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 164 }kjk çnÙk 'kfä;ksa
dk ç;ksx djrs gq,] ifj"kn dh flQkfj'kksa ij] fnYyh eky vkSj lsok dj fu;e] 2017 dk vkSj la'kks/ku
djus ds fy, fuEufyf[kr fu;e cukrs gSa] vFkkZr~ %&
1-
-&¼1½ bu fu;eksa dk laf{kIr uke fnYyh eky vkSj lsok dj ¼nwljk la'kks/ku½
fu;e] 2022 gS A
¼2½ bu fu;eksa esa vU;Fkk micaf/kr ds flok;] ;s 1 vDVwcj] 2022 ls çHkkoh gksaxs A
2- fnYyh eky vkSj lsok dj fu;e] 2017 ¼ftls blesa blds ckn mä fu;e dgk x;k gS½ esa] fu;e 21
esa] [kaM ¼N½ ds ckn] fuEufyf[kr [kaM vr% LFkkfir fd, tk,axs] vFkkZRk~%&
सं. 24]
ददल्ली, सोमवार, िनवरी 16, 2023/ पौष 26, 1944
[रा.रा.रा.क्षे.दद. सं. 448
No. 24]
DELHI, MONDAY, JANUARY 16, 2023/PAUSHA 26, 1944
[N. C. T. D. No. 448
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-16012023-242004
SG-DL-E-16012023-242004
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
^^¼t½ iath—r O;fä gksus ds dkj.k çR;sd ekg ;k mlds Hkkx ds fy, /kkjk 39 dh
mi/kkjk
¼1½ ds rgr fjVuZ nkf[ky djus dh vko';drk gS vkSj yxkrkj Ng eghus dh vof/k ds fy, fjVuZ
çLrqr ugha dh gS(
¼>½ iath—r O;fä gksus ds dkj.k çR;sd frekgh ;k mlds Hkkx ds fy, /kkjk 39 dh mi/kkjk
¼1½ ds çko/kku ds rgr fjVuZ nkf[ky djus dh vko';drk gS vkSj nks dj vof/k ds fujarj le; ds fy,
fjVuZ çLrqr ugha fd;k gSA^^(
3- mä fu;eksa ds fu;e 36 esa]&
¼d½ mi&fu;e ¼2½ esa] 'kCnksa] v{kjksa vkSj vad] ^^ vkSj mä nLrk ost esa ;Fkk&varfoZ"V~ lqlaxr
lwpuk ,sls O;fä }kjk ç:i th,lVhvkj&2 esa nh xbZ gSa ^^ dk yksi fd;k tk,xk(
¼[k½ mi&fu;e ¼4½ esa] [kaM ¼[k½ esa] ^^,sls bUo‚blsl ;k MsfcV uksV~l^^ 'kCnksa ds ckn] ^^ftuds
buiqV VSDl ØsfMV^^ 'kCn vr% LFkkfir fd, tk,axs(
4- mä fu;eksa ds fu;e 37 esa]&
¼d½ mifu;e ¼1½ vkSj ¼2½ ds LFkku ij fuEufyf[kr mifu;e çfrLFkkfir fd, tk,axs] vFkkZRk~%&
^^¼1½ dksbZ iath—r O;fä] tks eky ;k lsok ;k nksuksa dh fdlh vkod çnk; ij buiqV
dj çR¸k; dk miHkksx djrk gS] mu vkiwfrZ;ksa ds vykok ftu ij dj fjolZ pktZ ds vk/kkj
ij ns; gS] ysfdu mlds vkiwfrZdrkZ dks /kkjk 16 dh mi/kkjk ¼2½ ds nwljs ijarqd esa
fofufnZ"V le;&lhek ds Hkhrj Hkqxrku djus esa foQy jgrk gS] rks og ml ij lans; dj
lfgr chtd ds tkjh fd, tkus dh rkjh[k ls ,d lkS vLlh fnu dh vof/k ds Bhd
i'pkr~ okyh dj vof/k esa] ,slh vkiwfrZ ds laca/k esa çkIr buiqV VSDl ØsfMV ds cjkcj jkf'k
dk Hkqxrku /kkjk 50 ds rgr ml ij ns; C;kt ds lkFk ç:i th,lVhvkj&3B esa djsxk %
ijarq mä vf/kfu;e dh vuqlwph 1 esa ;FkkfofufnZ"V çfrQy ds fcuk dh xbZ çnk; dk
ewY;] /kkjk 16 dh mi/kkjk ¼1½ ds nwljs ijarqd ds ç;kstuksa ds fy, lanÙk fd;k x;k le>k
tk,xk%
ijUrq ;g vkSj dh /kkjk 15 dh mi/kkjk ¼2½ ds [kaM ¼[k½ ds mica/kksa ds vuqlkj tksM+h xbZ
fdlh jde ds eqís çnk;ksa ds ewY; dks /kkjk 16 dh mi/kkjk ¼2½ ds nwljs ijUrqd ds ç;kstuksa
ds fy, lanÙk fd;k x;k le>k tk;sxkA(
¼2½ tgka mä iath—r O;fä ckn esa bl rjg dh vkiwfrZ ds ewY; dh jkf'k dk Hkqxrku
mlds vkiwfrZdrkZ dks ns; dj ds lkFk djrk gS] og mi&fu;e ¼1½ esa fufnZ"V buiqV VSDl
ØsfMV dk iqu% ykHk mBkus dk gdnkj gksxkA ^^(
¼[k½ mi&fu;e ¼3½ dk yksi dj fn;k tk,xk(
5- mä fu;eksa ds fu;e 38 esa]&
¼d½ [kaM ¼d½ esa] mi&[kaM ¼ii½ esa] 'kCn] v{kjksa vkSj vad] ^^ç:i th,lVhvkj &2 esa^^ dk yksi dj
fn;k tk,xk;
¼[k½ [kaM ¼x½ esa] 'kCnksa] v{kjksa vkSj vad ds fy,] ^^vkSj ç:i th,lVhvkj &2 esa çLrqr fd;k
tk,xk^^] 'kCnksa] v{kjksa vkSj vad] ^^vkSj buiqV VSDl ØsfMV dh 'ks"k jkf'k ç:i th,lVhvkj&3[k esa
mRØfer dj nh tk,xhß dks çfrLFkkfir fd;k tk,xk;
¼x½ [kaM ¼?k½ dk yksi dj fn;k tk,xk;
6- mä fu;eksa ds fu;e 42 esa] mi&fu;e ¼1½ esa] [kaM ¼N½ esa] 'kCnksa] v{kjksa vkSj vad] ^^ ç:i
th,lVhvkj&2 esa chtd Lrj ij vkSj^^ dk yksi fd;k tk,xk(
7- mä fu;eksa ds fu;e 43 esa] mi&fu;e ¼1½ esa] 'kCnksa] v{kjksa vkSj vad] ^^ç:i th,lVhvkj&2 vkSj^^
nksuksa LFkkuksa ij tgka os vkrs gSa] dk yksi fd;k tk,xk(
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
8- mä fu;eksa ds fu;e 60 esa] mi&fu;e ¼7½ esa] ^^Lor% rS;kj^^ 'kCnksa ds LFkku ij] ^^Lor% tfur^^ 'kCnksa
dks çfrLFkkfir fd;k tk,xk(
9- mä fu;eksa ds fu;e 69] 70] 71] 72] 73] 74] 75] 76] 77 vkSj 79 dk yksi fd;k tk,xk;
10- mä fu;eksa ds fu;e 83 esa] mi&fu;e ¼8½ esa] [kaM ¼d½ esa] ^^vkSj vkod^^ 'kCnksa dk yksi fd;k
tk,xk(
11- mä fu;eksa ds fu;e 85 esa] mi&fu;e ¼2½ esa] [kaM ¼x½ dk yksi fd;k tk,xk(
12- mä fu;eksa ds fu;e 89 ds mifu;e ¼1½ esa]&
¼d½ 'kCnksa ^^ dksbZ O;fä] tks ^^ ds ckn] 'kCn] dks"Bd vkSj vad ^^ /kkjk 49 dh mi&/kkjk ¼6½ ds
çko/kkuksa ds vuqlkj bysDVª‚fud udn [kkrk cgh esa fdlh Hkh 'ks"k jkf'k dk] ;k ^^ dks vr% LFkkfir fd;k
tk,xk;
¼[k½ igys ijarqd dk yksi fd;k tk,xk(
¼x½ nwljs ijarqd esa] ^^ijarq ;g vkSj Hkhß 'kCnksa ds LFkku ij] 'kCnksa Þijarqß dks çfrLFkkfir fd;k
tk,xk(
¼?k½ rhljs ijarqd esa] ^^ijUrq ;g Hkhß 'kCnksa ds LFkku ij] 'kCnksa ÞijUrq ;g vkSj Hkhß dks çfrLFkkfir
fd;k tk,xk(
13- mä fu;eksa ds fu;e 96 esa] mifu;e ¼3½ esa 'kCnksa] v{kjksa vkSj vadksa ^^ ç:i th,lVhvkj&3 ;k ç:i
th,lVhvkj&3[k] tSlk Hkh ekeyk gks^^ ds LFkku ij] v{kjksa vkSj vad] ^^ ç:i th,lVhvkj&3[kß dks
çfrLFkkfir fd;k tk,xk(
14- mä fu;eksa ds ç:i th,lVhvkj&1d] ç:i th,lVhvkj&2 vkSj ç:i th,lVhvkj&3 dk yksi fd;k
tk,xk(
15- mä fu;eksa ds ç:i th,lVh ihlhVh&05 esa] Hkkx&d esa] rkfydk esa] Øekad 1 ds lkeus] ^^xfrfof/k;ksa
dh lwph^^ 'kh"kZd ds rgr] 'kCnksa ^^vkSj vkod^^ dk yksi fd;k tk,xkA
% ewy fu;e fnYyh ds jkti=] vlk/kkj.k] ds Hkkx&IV esa vf/klwpuk la- 3/2017& jkT; dj] rkjh[k
22 िून 2017 }kjk la-Qk-3¼10½@ foÙk ¼आय&I½ @2017@342 rkjh[k 22 िून, 2017 dks çdkf'kr fd;k
x;k Fkk vkSj blesa vafre la'kks/ku fnYyh ds jkti=] vlk/kkj.k] ds Hkkx&IV esa çdkf'kr vf/klwpuk la-
14/2022&jkT; dj] }kjk la-Qk-03¼26½@foÙk¼O;;& I½@2022&23@Mh,l& I@838] rkjh[k 17/10/2022
}kjk fd;s x, FksA
राष्ट्रीय रािधानी क्षेत्र ददल्ली के उपराज्यपाल
के आदेि से तथा उनके नाम पर,
jfoUnz dqekj, mi lfpo ¼O;; & I
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 16th January, 2023
No. 19/2022-State Tax
F.No. F.3 (34)/Fin.(Exp-I)/2022-23/DS-I/35.—In exercise of the powers conferred by section 164 of the
Delhi Goods and Services Tax Act, 2017 (03 of 2017), 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: —
4
DELHI GAZETTE : EXTRAORDINARY
PART IV]
1. Short title and commencement.- (1) These rules may be called the Delhi Goods and Services Tax (Second
Amendment) Rules, 2022.
(2) Save as otherwise provided in these rules, they shall come into force with
effect from the 1st day of
October, 2022.
2. In the Delhi Goods and Services Tax Rules, 2017 (herein after referred to as the said rules), in rule 21, after clause
(g), the following clauses shall be inserted, namely:-
―(h) being a registered person required to file return under subsection (1) of section 39 for each month or part
thereof, has not furnished returns for a continuous period of six months;
(i) being a registered person required to file return under proviso to subsection (1) of section 39 for each
quarter or part thereof, has not furnished returns for a continuous period of two tax periods.‖;
3. In rule 36 of the said rules,–
(a) in sub-rule (2), the words, letters and figure, ―, and the relevant information, as contained in the said
document, is furnished in FORM GSTR-2 by such person‖ shall be omitted;
(b) in sub-rule (4), in clause (b), after the words, ―the details of‖, the words, ―input tax credit in respect of‖
shall be inserted;
4. In rule 37 of the said rules,–
(a) for sub-rules (1) and (2), the following sub-rules shall be substituted, namely:-
―(1) A registered person, who has availed of input tax credit on any inward supply of goods or
services or both, other than the supplies on which tax is payable on reverse charge basis, but fails to
pay to the supplier thereof, the amount towards the value of such supply along with the tax payable
thereon, within the time limit specified in the second proviso to sub-section(2) of section 16, shall
pay an amount equal to the input tax credit availed in respect of such supply along with interest
payable thereon under section 50, while furnishing the return in FORM GSTR-3B for the tax period
immediately following the period of one hundred and eighty days from the date of the issue of the
invoice:
Provided that the value of supplies made without consideration as specified in Schedule I of the said
Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (2)
of section 16:
Provided further that the value of supplies on account of any amount added in accordance with the
provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the
purposes of the second proviso to sub-section (2) of section 16.;
(2) Where the said registered person subsequently makes the payment of the amount towards the
value of such supply along with tax payable thereon to the supplier thereof, he shall be entitled to re-
avail the input tax credit referred to in sub-rule (1).‖;
(b) sub-rule (3) shall be omitted;
5. In rule 38 of the said rules,–
(a) in clause (a), in sub-clause (ii), the word, letters and figure, ―in FORM GSTR-2‖ shall be omitted;
(b) in clause (c), for the words, letters and figure, ―and shall be furnished in FORM GSTR-2‖, the words,
letters and figure, ― and the balance amount of input tax credit shall be reversed in FORM GSTR-3B‖
shall be substituted;
(c) clause (d) shall be omitted;
6. In rule 42 of the said rules, in sub-rule (1), in clause (g), the words, letters and figure, ―at the invoice level in FORM
GSTR-2 and‖ shall be omitted;
7. In rule 43 of the said rules, in sub-rule (1), the words, letters and figure, ―FORM GSTR-2 and‖ at both the places
where they occur, shall be omitted;
8. In rule 60 of the said rules, in sub-rule (7), for the words ―auto-drafted‖, the words ―auto-generated‖ shall be
substituted;
[PART IV
DELHI GAZETTE : EXTRAORDINARY
5
9. rules 69, 70, 71, 72, 73, 74, 75, 76, 77 and 79 of the said rules shall be omitted;
10. In rule 83 of the said rules, in sub-rule (8), in clause (a), the words ―and inward‖ shall be omitted;
11. In rule 85 of the said rules, in sub-rule (2), –
(a) in clause (b), for the words ―said person;‖, the words ―said person; or‖ shall be substituted;
(b) clause (c) shall be omitted;
12. In rule 89, of the said rules, in sub-rule (1), –
(a) after the words ― claiming refund of‖, the words, brackets and figures ―any balance in the electronic cash
ledger in accordance with the provisions of sub-section (6) of section 49 or‖ shall be inserted;
(b) the first proviso shall be omitted;
(c) in the second proviso, for the words ―Provided further that‖, the words ―Provided that‖ shall be
substituted;
(d) in the third proviso, for the words ―Provided also that‖, the words ―Provided further that‖ shall be
substituted;
13. In rule 96 of the said rules, in sub-rule (3), for the words, letters and figures, ―FORM GSTR-3 or FORM GSTR-3B, as
the case may be‖, the letters and figure, ―FORM GSTR-3B‖ shall be substituted;
14. FORM GSTR-1A, FORM GSTR-2 and FORM GSTR-3 of the said rules shall be omitted;
15. In FORM GST PCT-05 of the said rules, in Part-A, in the table, against Sr. No.1, under the heading ―List of
Activities‖, the words, ―and inward‖, shall be omitted.
Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification No. 3/2017-
State Tax, dated 22nd June, 2017, published vide number F.3(10)/Fin(Rev-I)/2017-18/DS-VI/342 dated 22nd June,
2017 and last amended vide notification No. 14/2022 - State Tax, dated 17/10/2022 vide number F.3(26)/Fin(Exp-
I)/2022-23/DS-I/838, dated 17/10/2022.
By Order and in the Name of the Lt. Governor of
National Capital Territory of Delhi,
RAVINDER KUMAR, Dy. Secy. (Exp-I)
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: 2023.01.16 21:53:47 +05'30'