425 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 दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
fnYyh] 17 tuojh] 2023
LAS-VII/Leg./20130.—fuEufyf[kr dks loZlk/kkj.k dh tkudkjh ds
fy, izdkf'kr fd;k tkrk gS%&
[
]
¼tSlkfd jk"Vªh; jkt/kkuh {ks= fnYyh dh fo/kku lHkk esa fnukad 17 tuojh] 2023 dks iqj%LFkkfir fd;k x;k½
सं. 28]
दिल्ली, मंगलवार, िनवरी 17, 2023/पौष 27, 1944
[रा.रा.रा.क्षे.दि. सं. 452
No. 28]
DELHI, TUESDAY, JANUARY 17, 2023/PAUSHA 27, 1944
[N. C. T. D. No. 452
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-17012023-242032
SG-DL-E-17012023-242032
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 frgRrjosa 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] 2023 dgk tk,xk A
¼ii) vf/kfu;e dh /kkjk 13 dks 5 tqykbZ] 2022 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 ¼ftls blesa blds i”pkr~ fnYyh eky vkSj
lsok dj vf/kfu;e dgk x;k gS½] dh /kkjk 16 esa]&
mi&/kkjk ¼2½ esa]
¼i½ [kaM ¼[k½ ds i”pkr~] fuEufyf[kr [kaM var%LFkkfir fd;k tk,xk] vFkkZr~ %&
^^¼[kd½ /kkjk 38 ds v/khu ,sls jftLVªhd`r O;fDr dks lalwfpr mDr vkiwfrZ ds laca/k esa buiqV dj izR;;
ds C;kSjs fucZaf/kr ugha fd, x, gksa (**(
¼ii½ [kaM ¼x½ esa] **;k /kkjk 43d** “kCnksa] vadksa vkSj v{kj dk yksi fd;k tk,xk(
¼[k½
mi&/kkjk ¼4½ esa] **flracj ekl ds fy, /kkjk 39 ds v/khu fooj.kh ds fn, tkus dh vafre rkjh[k^^ 'kCnksa
ds LFkku ij ^^30 uoacj^^ “kCn j[ks tk,axsA
3-
% fnYyh eky vkSj lsok dj vf/kfu;e dh mi&/kkjk ¼2½ esa]&
¼d½ [kaM ¼[k½ esa] ^^rhu ØeorhZ dj vof/k;ksa ds fy, fooj.kh^^ “kCnksa ds LFkku ij] ^^mä fooj.kh çLrqr djus
ds fy, fu;r rkjh[k ls rhu ekl ls ijs fdlh foÙkh; o"kZ ds fy, fooj.kh^^ “kCn j[ks tk,axs(
¼[k½ [kaM ¼x½ esa] ^^yxkrkj Ng ekl dh vof/k ds fy,^^ 'kCnksa ds LFkku ij] ^^,slh yxkrkj dj vof/k;ksa] tks
fofgr dh tk,a] ds fy,** “kCn j[ks tk,axsA
4-
% fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 34 dh mi/kkjk ¼2½ eas] ^^flracj ekl^^
“kCn ds LFkku ij] ^^30 uoacj** “kCn j[ks tk,axsA
5-
% fnYyh eky ,oa lsok dj vf/kfu;e dh /kkjk 37 esa] &
^^¼d½ mi/kkjk ¼1½ esa] &
¼i½ ^^bysDVª‚fud :Ik eas** 'kCnksa ds LFkku ij] ^^,slh 'krksaZ vkSj fuca/kuksasa ds v/khu jgrs gq, bysDVª‚fud :Ik
eas vkSj^^ 'kCn j[ks+s tk,axs(
¼ii½ ^^mä iwfrZ;ksa ds çkfIrdrkZ dks ,sls le; ds Hkhrj vkSj ,slh jhfr esa] tks fofgr dh tk,] lalwfpr
fd, tk,axs** 'kCnksa ds LFkku ij] ^^,slh 'krksaZ vkSj fuca/kuksasa ds v/khu jgrs gq, vkSj ,sls le; ds Hkhrj
mDr iwfrZ;ksa ds izkfIrdrkZ dks ,sls le; ds Hkhrj vkSj ,slh jhfr esa]tks fofgr dh tk,] lalwfpr fd,
tk,** “kCn j[ks tk,axs(
¼iii½ igys ijarqd dk yksi fd;k tk,xk(
¼iv½ nwljs ijarqd esa] ^^ijarq ;g vkSj fdÞ 'kCnksa ds LFkku ij] ÞijarqÞ 'kCn j[kk tk,xk(
¼v½ rhljs ijarqd esa] Þijarq ;g vkSj Hkh fdÞ 'kCnksa ds LFkku ij]Þijarq ;g vkSj fdÞ 'kCn j[ks tk,axs (
¼[k½ mièkkjk ¼2½ dk yksi fd;k tk,xk(
¼x½ mièkkjk ¼3½ esa]&&
¼i½ Þtks èkkjk 42 ;k èkkjk 43 ds vèkhu lqesfyr ugÈ gks lds gSa]Þ 'kCnksa dk yksi fd;k tk,xk(
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
¼ii½ igys ijarqd esa] Þflracj ekl ds fy, èkkjk 39 ds vèkhu fooj.khnsus ds i'pkr~ ;k lqlaxr okÆ"kd
fooj.kh çLrqr djus ds i'pkr~]Þ 'kCnksads LFkku ij] Þ30 uoacj ds fy, èkkjk 39 ds vèkhu fooj.kh nsus ds
i'pkr~ ;k lqlaxr okÆ"kd fooj.kh çLrqr djus ds i'pkr~]Þ 'kCn j[ks tk,axs (
¼?k½ mièkkjk ¼3½ ds i'pkr~ fuEufyf[kr mièkkjk var%LFkkfir dh tk,xh]vFkkZr~ %&
Þ¼4½ fdlh jftLVªh—r O;fä dks mièkkjk ¼1½ ds vèkhu tkod iwÆr;ksa ds C;kSjs fdlh dj vofèk ds fy, çLrqr
djuk vuqKkr ugÈ fd;ktk,xk ;fn mlds }kjk fdUgÈ iwoZorÊ dj vofèk;ksa ds fy, tkod iwÆr;ksa ds C;kSjs
çLrqr ugÈ fd, x, gSa (
ijarq ljdkj] ifj"kn~ dh flQkfj'kksa ij] vfèklwpuk }kjk vkSj ,slh'krks± vkSj fucaèkuksa ds vèkhu jgrs gq,] tks
vfèklwpuk esa fofuÆn"V fd,tk,a] fdlh jftLVªh—r O;fä ;k O;fä;ksa ds fdlh oxZ dks mièkkjk ¼1½ ds vèkhu
tkod iwÆr;ksa ds C;kSjs çLrqr djuk rc Hkh vuqKkr dj ldsxh tc mlus ,d ;k vfèkd iwoZorÊ dj vofèk;ksa
ds fy, tkod iwÆr;ksa ds C;kSjs çLrqr ugÈ fd, gSa AÞA
6-
fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 38 ds LFkku
ij] fuEufyf[kr èkkjk j[kh tk,xh] vFkkZr~ %&
Þ38- ¼1½ èkkjk 37 dh mièkkjk ds vèkhu jftLVªh—r O;fä;ksa }kjk çLrqr tkod iwÆr;ksa rFkk ,sls vU;
iwÆr;ksa] tks fofgr fd, tk,a] ds C;kSjs rFkk buiqV dj çR;; ds C;kSjs varÆo"V djus okyk Lor% tfur
fooj.k ,sls ç:i vkSj jhfr esa] ,sls le; ds Hkhrj vkSj ,slh 'krks± vkSj fuc±èkuksa ds vèkhu jgrsgq,] tks
fofgr dh tk,a] ,sls iwÆr;ksa ds çkIrdrkZvksa dks bySDVªkfud <ax ls miyCèk djok,a tk,axsA
¼2½ mièkkjk ¼1½ ds vèkhu Lor% tfur fooj.k fuEufyf[kr ls feydj cusxk %&
¼d½ vkod iwÆr;ksa ds C;kSjs] ftuds lacaèk esa buiqV dj dk çR;; çkIrdrkZ dks miyCèk gks lds] vkSj
¼[k½ iwÆr;ksa ds C;kSjs] ftuds lacaèk esa ,sls çR;; dk ykHk çkIrdrkZ }kjk èkkjk 37 dh mièkkjk ¼1½ ds vèkhu
mä iwÆr;ksa ds C;kSjs çLrqr fd, tkus ds dkj.k] pkgs iw.kZ :i ls ;k Hkkx :i ls] fuEufyf[kr }kjk ugÈ
mBk;k tk ldrk]&
¼i½ jftLVªhdj.k ysus dh,slh vofèk ds Hkhrj] tks fofgr dh tk,] fdlh jftLVªh—r O;fä }kjk ( ;k
¼ii½ fdlh jftLVªh—r O;fä }kjk] ftlus dj ds lank; esa O;frØe fd;k gS vkSj tgka ,slk O;frØe
,slh vofèk ds fy,] tks fofgr dh tk,] fujarj jgk gS ( ;k
¼iii½ fdlh jftLVªh—r O;fä }kjk] ftlds }kjk lans; vkmViqV dj ,slh vofèk ds nkSjku] tks
fofgr dh tk,] mä mièkkjkds vèkhu mlds }kjk çLrqr tkod iwÆr;ksa ds fooj.k ds vuqlkj],slh
lhek }kjk] tks fofgr dh tk,] mä vofèk ds nkSjku mlds}kjk lanr vkmViqV dj ls vfèkd gS (
;k
¼iv½ fdlh jftLVªh—r O;fä }kjk] ftlus ,slh vofèk dsnkSjku] tks fofgr dh tk,] ml jde ds
buiqV dj ds çR;; dkykHk fy;k gS] tks ml çR;; ls [kaM ¼d½ ds vuqlkj ,slh lhek rd vfèkd
gS] tks fofgr dh tk, ( ;k
¼v½ fdlh jftLVªh—r O;fä }kjk] ftlus ,slh 'krksZa vkSj fucaZ/kuksa ds vèkhu jgrs gq,] tks fofgr fd,
tk,a] èkkjk 49 dhmièkkjk ¼12½ ds micaèkksa ds vuqlkj vius dj nkf;Ro ds fuoZgu esa O;frØe fd;k
gS ( ;k
¼vi½ ,sls O;fä;ksa ds vU; oxZ }kjk tks fofgr fd, tk,aAÞA
7-
fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 39 esa- &
¼d½ mièkkjk ¼5½ esa] ÞchlÞ 'kCn ds LFkku ij] ÞrsjgÞ 'kCn j[kk tk,xk(
¼[k½ mièkkjk ¼7½ esa] igys ijarqd ds LFkku ij] fuEufyf[kr ijarqd j[kk tk,xk] vFkkZr~(&&
Þijarq çR;sd jftLVªh—r O;fä] tksmièkkjk ¼1½ ds ijarqd ds v/khu fooj.kh izLrqr dj jgk gS] ljdkj dks ,sls
iz#i rFkk ,sls le; ds Hkhrj] tks fofgr fd;k tk,]&
¼i½ eky ;k lsokvksa ;k nksuksa dh vkod vkSj tkod iwfrZ;ksa dks x.kuk esa ysrs gq, ykHk fy, x, buiqV
dj izR;;] lans; dj vkSj ekl ds nkSjku ,slh vU; fof”kf’V;ksa ds lerqY; dj dh jde] ;k
¼ii½ [kaM ¼d½ esa fufnZ’V jde ds LFkku ij ,slh jhfr esa vkSj ,slh “krksZa vkSj fucZa/kuksa ds v/;/khu
jgrs gq,] tks fofgr fd, tk,a] vo/kkfjr jde] dk Lkank; djsxkA**(
4
DELHI GAZETTE : EXTRAORDINARY
PART IV]
¼x½ mi/kkjk ¼9½esa]&&
¼i½ **/kkjk 37 vkSj /kkjk 38 ds mic/kksa ds v/khu jgrs gq,] ;fn** “kCnksa vkSj vadksa ds LFku ij] **tgka**
“kCn j[kk tk,xk (
¼ii½ ijarqd esa] ^^flracj ekl ds fy, ;k foRrh; o’kZ dh lekfIr ds Ik”pkr~ nwljh frekgh ds fy,** “kCnksa
ds LFkku ij **30 uoacj** vad vkSj “kCn j[ks tk,axs (
¼?k½ mi/kkjk ¼10½ esa] **fooj.kh izLrqr ugha dh xbZ gSA** “kCnksa ds LFkku ij fuEufyf[kr j[kk tk,xk] vFkkZr~ %&
iwoZorhZ dj vof/k ds fy, fooj.kh ;k mDr dj vof/k ds fy, /kkjk 37 dh mièkkjk ¼1½ ds vèkhu tkod
iwÆr ds C;kSjs çLrqr ugÈ fd, x,gSaAijarq ljdkj] ifj"kn dh flQkfj'k ij vfèklwpuk }kjk vkSj ,slh'krks±
vkSj fucaèkuksa ds vè;èkhu jgrs gq,] tks mlesa fofuÆn"V fd, tk,a]fdlh jftLVªh—r O;fä ;k jftLVªh—r
O;fä;ksa ds fdlh oxZ dksfooj.kh çLrqr djus ds fy, vuqKkr dj ldsxh] ;|fi mlus ,d ;kvfèkd iwoZ
dj vofèk;ksa ds fy, foojf.k;ka çLrqr ugÈ dh gksa ;k mä djvofèk ds fy, èkkjk 37 dh mièkkjk ¼1½ ds
vèkhu tkod iwÆr ds C;kSjsçLrqr ugÈ fd, gksA**A
fnYyh eky vkSj lsok dj vf/kfu;e dh èkkjk 41 ds LFkku ij] fuEufyf[kr /kkjk j[kh tk,xh] vFkkZr~ %&
*41- ¼1½ çR;sd jftLVªh—r O;fä ,slh 'krks± vkSj fucZaèkuksa ds vè;èkhu jgrs gq,] tks fofgr fd, tk,a]
viuh fooj.kh esa Lo%fuèkkZfjrh ds :i esa ik= buiqV dj ds çR;; dk mi;ksx djus dk gdnkj gksxk vkSj ,slh
jde mlds bySDVªkfud tek [kkrs esa tek dh tk,xhA
¼2½ eky ;k lsokvksa ;k nksuksa dh ,slh iwÆr dh ckcr mièkkjk ¼1½ ds vèkhu jftLVªh—r O;fä }kjk
miHkksx fd;k x;k buiqV dj çR;;] ml ij lans;dj] iwÆrdrkZ }kjk lanr ugÈ fd;k x;k gS] og mä O;fä
}kjk ,slh jhfr esa] tks fofgr dh tk,] ykxw C;kt ds lkFk vkjf{kr jgsxkA
ijarq tgka ,slk iwÆrdrkZ iwoksZä iwÆr dh ckcr lans; dj dk Hkqxrku djrk gS] mä jftLVªh—r O;fä
mlds }kjk ;Fkk iwoksZä vkjf{kr tek dh jde ,slh jhfr esa] tks fofgr dh tk,] iqu% çkIr dj ldsxkA**A
-
fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 42] èkkjk 43
vkSj èkkjk 43ddk yksi fd;k tk,xkA
-
fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 47 dh mièkkjk ¼1½ esa&&
¼d½ Þ;k vkod** 'kCnksa dk yksi fd;k tk,xk (
¼[k½ **;k èkkjk 38Þ 'kCnksa vkSj vadksa dk yksi fd;k tk,xk (
¼x½ **èkkjk 39 ;k èkkjk 45** 'kCnksa vkSj vadksa ds i'pkr~ Þ;k èkkjk 52** 'kCnvkSj vad var%LFkkfir fd, tk,axsA
fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 48 dh mièkkjk ¼2½ esa] Þ]èkkjk 38 ds
vèkhu vkod iwÆr;ksa ds C;kSjsÞ 'kCnksa vkSj vadksa dk yksi fd;k tk,xk A
fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 49 esa]&&
¼d½ mièkkjk ¼2½ esa] Þ;k èkkjk 43dÞ 'kCnksa] vadksa vkSj v{kj dk yksi fd;k tk,xk (
¼[k½ mièkkjk ¼4½ esa] Þ,slh 'krksZ 'kCnksa ds i'pkr] vkSj fuc±èkuksa 'kCn var%LFkkfir fd, tk,axs %
¼x½ mièkkjk ¼11½ ds i'pkr~] fuEufyf[kr mièkkjk var%LFkkfir dh tk,xh] vFkkZr~ %&
Þ¼12½ bl vfèkfu;e esa varÆo"V fdlh ckr ds gksrs gq, Hkh] ljdkj] ifj"kn~ dh flQkfj'kksa ij] bl
vfèkfu;e ds vèkhu ;k ,dh—r eky vkSjlsok dj vfèkfu;e] 2017 ds vèkhu] tkod dj nkf;Ro ds ,sls
vfèkdre Hkkx dks fofuÆn"V dj ldsxh] ftls jftLVªh—r O;fä ;k jftLVªh—r O;fä;ksa ds fdlh oxZ }kjk]
,slh 'krks± vkSj fucZaèkuksa ds vè;èkhu jgr sgq,] bySDVªkfud tek [kkrs ds ekè;e ls pqdk;k tk ldsxkA**A
13-
fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 50 esa] mièkkjk ¼3½ ds LFkku ij]
fuEufyf[kr mièkkjk j[kh tk,xh vkSj 1 tqykÃ] 2017 ls j[kh xà le>h tk,xh] vFkkZr~ %&&
Þ¼3½ tgk buiqV dj çR;; dk xyr miHkksx vkSj mi;ksx fd;k x;k gS] jftLVªh—r O;fä] ,sls xyr
miHkksx vkSj mi;ksx fd, x, buiqV dj çR;; ij] ljdkj }kjk] ifj"kn~ dh flQkfj'kksa ij vfèklwfpr dh tkus
okyh pkSchl çfr'kr ls vufèkd nj ij C;kt dk lank; djsxk vkSj C;kt dh x.kuk ,slh jhfr esa] tks fofgr dh
tk,] dh tk,xh A**A
[PART IV
DELHI GAZETTE : EXTRAORDINARY
5
fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 52 dh mièkkjk ¼6½ ds ijarqd esa vkus
okys flracj ekl dk fooj.k çLrqr djus ds fy, fu;r rkjh[k** 'kCnksa ds LFkku ij] Þ30 uoacj** vad vkSj 'kCn
j[ks tk,axsA
fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 54 esa]&&
¼d½ mièkkjk ¼1½ ds ijarqd esa] Þèkkjk 39 ds vèkhu çLrqr fooj.kh esa ,sls çfrnk; dk ,slh jhfrÞ 'kCnksa vkSj
vadksa ds LFkku ij] Þ,sls çfrnk; dk ,sls ç:Ik vkSj ,slh jhfrÞ 'kCn j[ks tk,axs (
¼[k½ mièkkjk ¼2½ esa] ÞNg eklÞ 'kCnksa ds LFkku ij] nks o"kZÞ 'kCn j[ks tk,axs (
¼x½ mièkkjk ¼10½ esa] mièkkjk ¼3½ ds vèkhuÞ 'kCnksa] dks"Bdksa vkSj vad dkyksi fd;k tk,xk(
¼?k½ Li"Vhdj.k ds [kaM ¼2½ esa] mi[kaM ¼[k½ ds i'pkr~ fuEufyf[kr mi [kaM var%LFkkfir fd;k tk,xk]
vFkkZr~%&
Þ¼[kd½ fo'ks"k vkÆFkd tksu fodkldrkZ ;k fo'ks"k vkÆFkd tksu bdkÃdks 'kwU; nj ij eky ;k
lsokvksa vFkok nksuksa dh iwÆr dh n'kk esa] tgka] ;Fkk fLFkfr] mUgsa ,slh iwÆr ;k ,slh iwÆr esa ç;qä buiqV ;k
buiqV lsokvksadh ckcr lanr dj dk çfrnk; miyCèk gS] ,slh iwÆr;ksa dh ckcr èkkjk 39ds vèkhu fooj.kh
çLrqr djus ds fy, fu;r rkjh[k (**A
¼1½ jk’Vªh; jkt/kkuh +{ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsok dj vfèkfu;e] 2017dh èkkjk 146
ds vèkhuifj"kn~ dh flQkfj'kksa ij tkjh jk’Vªh; jkt/kkuh +{ks= fnYyh dsfoÙk foHkkx ¼jktLo&I½ dh vfèklwpuk la-
09@2018&jkT; dj] rkjh[k 23 Qjojh] 2018 esa la'kksèku fd, tk,axs vkSj mlvuqlwph ds LraHk ¼3½ esa fofuÆn"V
rkjh[k ls gh ikapoh vuqlwph ds LraHk ¼2½ esafofuÆn"V jhfr esa] Hkwry{kh çHkko ls fd, x, le>s tk,axs] vFkkZr~ %&
¼2½ mièkkjk ¼1½ ds ç;kstuksa ds fy, jk’Vªh; jkt/kkuh +{ks= fnYyh ds mijkT;iky dks mä mièkkjk esa
fuÆn"V vfèklwpukvksa dks la'kksfèkr djus dh 'kfä gksxh vkSj Hkwry{kh :i ls la'kksfèkr djus dh 'kfä le>h
tk,xh ekuks fd jk’Vªh; jkt/kkuh +{ks= fnYyh ds mijkT;iky dks fnYyh eky vkSj lsok dj vfèkfu;e] 2017 dh
èkkjk 146 ds vèkhu lHkh rkfRod le; ij Hkwry{kh çHkko ls la'kksèku djusdh 'kfä Fkh A
-¼1½ jk’Vªh; jkt/kkuh +{ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsok dj vfèkfu;e] 2017 dh èkkjk 50 dh
mièkkjk ¼1½ vkSj mièkkjk ¼3½] èkkjk 54 dh mièkkjk ¼12½ rFkk èkkjk 56 dsvèkhu ifj"kn~ dh flQkfj'kksa ij tkjh
jk’Vªh; jkt/kkuh {ks= fnYyh ds foÙk foHkkx ¼jktLo&I½ dh vfèklwpuk la- 13@2017& jkT; dj] rkjh[k 30 twu]
2017 esa la'kksèku fd, tk,axsvkSj ml vuqlwph ds LraHk ¼3½ esa fofuÆn"V rkjh[k ls gh] vuqlwph NBh ds LraHk ¼2½ esa
fofuÆn"V jhfr ls Hkwry{kh çHkko ls fd, x, le>s tk,axsA
¼2½ mièkkjk ¼1½ ds ç;kstuksa ds fy, jk’Vªh; jkt/kkuh +{ks= fnYyh ds mijkT;iky dks mä mièkkjk esa
fuÆn"V vfèklwpukvksa dks la'kksfèkr djus dh 'kfä gksxh vkSj Hkwry{kh :i ls la'kksfèkr djus dh 'kfä le>h
tk,xh] ekuks jk’Vªh; jkt/kkuh +{ks= fnYyh ds mijkT;iky dks fnYyh eky vkSj lsok dj vfèkfu;e]2017 dh èkkjk
50 dh mièkkjk ¼1½ vkSj mièkkjk ¼3½] èkkjk 54 dh mièkkjk ¼12½ rFkkèkkjk 56 ds vèkhu lHkh rkfRod le; ij
Hkwry{kh izHkko ls la”kks/ku djus dh “kfDr FkhA
1
jk’Vªh; jkt/kkuh +{ks= fnYyh ds mijkT;iky }kjk] ifj"kn~ dh flQkfj'kksa ij] fnYyh eky vkSj lsok
djvfèkfu;e] 2017 dh èkkjk 9 dh mièkkjk ¼1½ ds vèkhu] 'kfä;ksa dk ç;ksx djrs gq,] tkjh dh xÃ] jk’Vªh;
jkt/kkuh {ks= fnYyh ds foÙk foHkkx ¼jktLo&I½ dh vfèklwpuk la[;kad 01@2017&jkT; dj ¼nj½] rkjh[k 30 twu]
2017 esa varÆo"V fdlh ckr ds gksrs gq, Hkh] eRL; vkgkj ¼'kh"kZ 2301 ds vèkhu vkus okyk½ ds flok; eRL; rsy
ds] mRiknu ds nkSjku l`ftr vuvk'kf;r vif'k"V dh iwÆr ds lacaèk esa] 1 tqykÃ] 2017 ls çkjaHk gksdj] 30
flracj] 2019 ¼nksuksa fnu lfEefyr½ dks lekIr gksus okyh vofèk ds nkSjku] dksà jkT; dj mn~x`ghr ;k lax`ghr
ugÈ fd;k tk,xk A
¼2½ ,sls lHkh dj dk çfrnk; ugÈ fd;k tk,xk] ftldk laxzg.k fd;k x;k gS]Çdrq mldk bl çdkj laxzg.k ugÈ
fd;k tkrk] ;fn mièkkjk ¼1½ lHkh rkfRod le;ij ço`Ùk gksrh A
1
mièkkjk ¼2½ ds micaèkksa ds vèkhu jgrs gq,] jk’Vªh; jkt/kkuh {ks= fnYyh ds foÙk foHkkx ¼jktLo&I½ dh
vfèklwpuk la[;k 25@2019&jkT; dj ¼nj½] rkjh[k 12 fnlEcj] 2019] jk’Vªh; jkt/kkuh {ks= fnYyh ds
mijkT;iky }kjk] ifj"kn~ dh flQkfj'kksa ij] tks fnYyh eky vkSj lsok djvfèkfu;e] 2017 dh èkkjk 7 dh mièkkjk
¼2½ }kjk çnÙk 'kfä;ksa dk ç;ksx djrstkjh dh xà Fkh] 1 tqykÃ] 2017 ls ço`Ùk gqà le>h tk,xhA
¼2½ ,sls lHkh jkT; dj dk çfrnk; ugÈ fd;k tk,xk] ftldk laxzg.k fd;kx;k gS] Çdrq mldk bl çdkj laxzg.k ugÈ
fd;k tkrk] ;fn mièkkjk ¼1½ esa fuÆn"Vvfèklwpuk] lHkh rkfÙod le; ij ço`Ùk gksrh A
6
DELHI GAZETTE : EXTRAORDINARY
PART IV]
Ikgyh vuqlwph
[/kkjk 16¼i½ ns[ksa]
vf/klwpuk la[;kad vkSj rkjh[k
la”kks/ku
la”kks/ku dh izHkkoh rkjh[k
¼3½
¼1½
¼2½
vf/klwpuk la[;k 09@2018&jkT; dj
rkjh[k
23 Qjojh] 2018
mDr vf/klwpuk ds iSjk 1 esa] **foojf.k;ka
izLrqr djus vkSj ,dhd`r dj dh lax.kuk
rFkk ifjfu/kkZj.k** “kCnksa ds LFkku ij]
fuEufyf[kr j[kk tk,xk] vFkkZr~%&
**foojf.k;ka izLrqr djus vkSj ,dhd`r dj dh
lax.kuk rFkk fuiVkjs vkSj tSls vf/klwpuk la-
69@2019&jkT; dj rkjh[k
20 vxLr] 2020 esa vU;Fkk micaf/kr ds
flok;] fnYyh eky vkSj lsokdj fu;e] 2017
ds v/khu micaf/kr lHkh d`R;A**
22 twu] 2017
nwljh vuqlwph
[/kkjk 17¼i½ ns[ksa]
vf/klwpuk la[;kad vkSj rkjh[k la”kks/ku la”kks/ku dh izHkkoh rkjh[k
¼1½ ¼2½ ¼3½
13@2017&jkT; dj] mDr vf/klwpuk dh lkj.kh esa] dze la- 1 tqykbZ] 2017
rkjh[k 30 twu] 2017 2 ds lkeus] LraHk ¼3½ esa] **24** vadksa
ds LFkku ij] ^^18** vad j[ks tk,axsA
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 28 ebZ] 2021 dks gqbZ viuh 43oha cSBd vkSj 17 flrEcj] 2021 dks gqbZ 45oha cSBd esa] dsaæh;
eky vkSj lsok dj vf/kfu;e 2017 ds izko/kkuksa esa fofHkUu la'kks/kuksa dh flQkfj'k dh FkhA bUgsa foRr fo/ks;d]
2022 esa “kkfey fd;k x;kA foRr vf/kfu;e] 2022 ¼2022 dh la[;k 06½ dh jkti= vf/klwpuk dh izfr
vuqca/k&Ids #i esa layXu gSA foÙk vf/kfu;e] 2022 ds ek/;e ls dasnz ljdkj us th,lVh ifj’kn~ dh 43oha cSBd]
fnukad 28 ebZ] 2021 vkSj 45oha cSBd fnukad 17 flrEcj] 2021 esa dh xbZ flQkfj”kksa ds vk/kkj ij dsanzh; oLrq
vkSj lsok dj] 2017 ds izko/kkuksa esa la”kks/ku fd;k gSA lhth,lVh vf/kfu;e] 2017 vkSj fnYyh eky vkSj lsok dj]
2017 ¼2017 dk 03½ 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] 2023 dks
vf/kfu;fer fd;s tkus dh vko”;drk eglwl gqbZA
3-
izLrkfor fnYyh eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] 2023 dh çeq[k fo'ks"krk,a bl çdkj gSa %&
¼i½
fnYyh eky ,oa lsok dj vf/kfu;e] 2017 dh /kkjk 16 dh mi&/kkjk ¼2½ esa ,d u;k [kaM ¼[kd½ lfEefyr djds
la'kksf/kr djuk] rkfd fdlh vkiwfrZ ds laca/k esa buiqV dj izR;; dk ykHk dsoy rHkh fy;k tk ldsxk tc ,sls
izR;; dks /kkjk 38 ds vèkhu iathd`r O;fä dk lalwfpr C;kSjksa esa fuc±fèkr ugÈ fd;k x;k gSA ;g mièkkjk ¼4½ dk
vkxs vkSj la'kksèku djus ds fy, gS] rkfd ;g micaèkfd;k tk lds fd dksà jftLVªh—r O;fä] ml foÙkh; o"kZ]
ftlls ,slschtd ;k ukes uksV lacafèkr gS] ds 30 uoacj dks ;k lqlaxr okÆ"kd fooj.kh çLrqr djus dh rkjh[k dks]
buesa ls tks Hkh iwoZÙkj gks] ds i'pkr~ fdlhchtd ;k ukes uksV ds lacaèk esa dksà buiqV dj çR;; ysus dk gdnkj
ugÈ gksxk A
¼ii½
fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 29 dh mièkkjk ¼2½ ds [kaM ¼[k½ dk la'kksèku djus ds fy, gS]
ftlls ;g micaèk fd;k tk lds fd èkkjk 10 ds vèkhu dj dk lank; djus okys O;fä;ksa ds jftLVªhdj.k dks jí
[PART IV
DELHI GAZETTE : EXTRAORDINARY
7
fd;k tk ldsxk] ;fn fooj.kh çLrqr djus dh fu;r rkjh[k ls rhu ekl ls ijs fdlh foÙkh; o"kZ ds fy, mä
fooj.kh çLrqr ugÈ dh tkrh gSA;g mièkkjk ¼2½ ds [kaM ¼x½ dk vkSj la'kksèku djus ds fy, gS] ftlls mu lrr~
dj vofèk;ksa dks fofàr djus dk micaèk fd;k tk lds] ftuds fy, fooj.kh çLrqr ugÈ dh xà gS] tks mlds [kaM
¼[k½ esa fofuÆn"V fdlh O;fä ls fHkUu] fdlh jftLVªh—r O;fä ds lacaèk esa jftLVªhdj.k dks jí djus ds fy,
nk;h cukrh gksA
¼iii½
fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 34 dh mièkkjk ¼2½ dk la'kksèku djus ds fy, gS] ftlls ;g micaèk
fd;k tk lds fd foÙkh; o"kZ ds var ds i'pkr~ 30 uoacj dks ;k lqlaxr okÆ"kd fooj.kh çLrqr djus dh rkjh[k]
buesa ls tks Hkh iwoZÙkj gks] dks fdlh foÙk o"kZ esa dhxà fdlh iwÆr ds lacaèk esa çR;; uksV tkjh djus dh vafre
rkjh[k dk micaèk fd;k tk ldsA
¼iv½
fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 37 dh mièkkjk ¼1½ dk la'kksèku djus ds fy, gS] ftlls tkod iwÆr
ds O;kjs çLrqr djus ds fy, fucZaèkuksa vkSj 'krks± dks vkSj mlds lkFk lacafèkr çkfIrdrkZvksa dks tkod iwÆr;ksa ds
C;ksjksa dks lalwfpr djus dh jhfr vkSj le; ds lkFk 'krks± vkSj fuc±èkuksa dks fofgr fd;k tk ldsA;g mièkkjk ¼1½
ds igys ijarqd vkSj mièkkjk ¼2½ dkyksi djus ds fy, Hkh gS] ftlls fooj.kh Qkby djus esa nks&rjQk lapkj ls
cpk tk ldsA;g mièkkjk ¼3½ dk Hkh la'kksèku djus ds fy, gS] ftlls èkkjk 42 ;k èkkjk 43 ds vèkhu esy u fd,
x, C;kSjksa ds çfr funsZ'k dks nwj fd;k tk lds vkSj ;g fdlh foÙkh; o"kZ ds var ds i'pkr~ 30 uoacj ;k
lqlaxrokÆ"kd fooj.kh çLrqr djus dh rkjh[k] muesa ls tks Hkh iwoZÙkj gks] dks mièkkjk ¼1½ ds vèkhu çLrqr ds
C;kSjksa ds lacaèk esa =qfV;ksa ;k yksiksa dk lqèkkj djus ds fy, vafre rkjh[k ds :i esa micaèk djus dk Hkh çLrko
djrhgSA;g mièkkjk ¼4½ dks Hkh var%LFkkfir djus ds fy, gS] ftlls mièkkjk ds vèkhu tkod iwÆr;ksa ds C;kSjksa dks
vofèkokj dÆed :i ls Qkby djus dk micaèk fd;k tk ldsA
¼v½
fnYyh eky vkSj lsok dj vfèkfu;e esa uà èkkjk }kjk]èkkjk 38 dks çfrLFkkfir djus ds fy, gSA mièkkjk ¼1½] ,slh
vU; iwÆr] lkFk gh vkod iwÆr ds C;kSjksa dh lalwpuk dh jhfr] le;] 'krs± vkSj fuc±èku rFkk çkfIrdrkZ dks Lor%
tfur fooj.k ds ekè;e ls buiqV dj çR;; fofgr djus dk micaèk djus ds fy, gSAmièkkjk ¼2½] vkcd iwÆr ds
O;kSjksa] ftldh ckcr buiqV dj çR;; çkIr fd;k tk ldrk gS ;k ,slh iwÆr ds C;kSjksa] ftldh ckcr buiqV
djçR;; çkIr ugÈ fd;k tk ldrk gS] dk micaèk djus ds fy, gSA
¼vi½
fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 39 dh mièkkjk ¼5½ dk la'kksèku djus ds fy, gS] ftlls ;g micaèk
fd;k tk lds fd xSj fuoklh djkèks; O;fä ekl ds fy, fooj.kh ml ekl ds var ds i'pkr~ rsjg fnu ds Hkhrj
;k èkkjk 27 dh mièkkjk ¼1½ ds vèkhu fofuÆn"V jftLVªhdj.k vofèk ds vafre fnu ds i'pkr~ lkr fnu ds Hkhrj
buesa ls tks Hkh iwoZÙkj gks] çLrqr djsaxsA;g mièkkjk ¼7½ ds igys ijarqd dks Hkh çfrLFkkfir djus ds fy, gS]
ftlls mièkkjk ¼1½ ds ijarqd ds vèkhu fooj.kh çLrqr djus okys O;fä;ksa dks ,d fodYi dk micaèk fd;k tk
lds rkfd os ;k rks Lor% fuèkkZfjr dj dk lank; djsa ;k ,slh jde dk lnk; djsa] tks fofgr dh tk,A;g èkkjk
37 vkSj èkkjk 38 esa funsZ'k dks gVkdj mièkkjk ¼9½ dk vkSj mä mièkkjk ¼9½ ds ijarqd dk Hkh la'kksèku djus ds
fy, gS] ftlls foÙkh; o"kZ ds var ds i'pkr 30 uoacj ;k lqlaxr okÆ"kd fooj.k çLrqr djus dh rkjh[k] buesa ls
tks Hkh iwoZrj gks] dk ,slh vafre rkjh[k ds :i esamicaèk fd;k tk lds tc rd èkkjk 39 ds vèkhu çLrqr fooj.kh
esa =qfV;ksa dk lqèkkj vuq+Kkr fd;k tk ldsxkA;g mièkkjk ¼10½ dk Hkh la'kksèku djus ds fy, gS] ftlls èkkjk 37
dh mièkkjk ¼1½ ds vèkhu fdlh dj vofèk ds fy, tkod iwÆr;ksa ds C;kSjksa dks mä dj vofèk ds fy, èkkjk 39 ds
vèkhu fooj.kh çLrqr djus ds fy, 'krZ ds :i esa micaèk fd;k tk ldsA
¼vii½
fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 41 dks ,d ubZ èkkjk ls çfrLFkkfir djus ds fy, gS] ftlls
Þvuafre** vkèkkj ij ik= buiqV dj çR;; ds fy, ÞnkokÞ dh voèkkj.kk dks lekIr fd;k tk lds vkSj ,slh 'krks±
vkSj fuc±èkuksa ds vèkhu jgrs gq,] tks fofgr dh tk,] Lor% fuèkkZfjr buiqV dj çR;; ds mi;ksx dk micaèk fd;k
tk ldsA
¼viii½ buiqV dj çR;; dk feyku] mRØe.k vkSj iqu% nkok djuk ls lacafèkr fnYyh eky vkSj lsok dj vfèkfu;e dh
èkkjk 42 dk yksi djus ds fy, gS] ftlls Þvuafre** vkèkkj ij ik= buiqV dj çR;; ds ^^nkok** dh voèkkj.kk dks
vkSj ,sls çR;; dks i'pkror :i ls feyku] mRØe.k vkSj iqu%nkok djus dks lekIr fd;k tk ldsA ;g]
vkÅViqV dj nkf;Ro esa feyku] mRØe.k vkSj deh djus dk çfrnkok ls lacafèkr vfèkfu;e dh èkkjk 43 dk yksi
djus ds fy, Hkh gS] ftlls fooj.kh Qkby djus esa nks&rjQk lapkj çfØ;k dks lekIr fd;k tk ldsA ;g èkkjk
43d dk yksi djus ds fy, Hkh gSA
¼ix½
fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 47 dh mièkkjk ¼1½ dk la'kksèku djus ds fy, gS] ftlls èkkjk 52 ds
vèkhu fooj.kh Qkby djus esa foyac ds fy, foyac Qhl dk mnxzg.k djus dk micaèk fd;k tk lds vkSj èkkjk
38 ds çfr funsZ'k dks gVk;k tk lds] pwafd mä èkkjk 38 ds vèkhu jftLVªh—r O;fä }kjk vkod iwÆr ds C;kSjs
çLrqr djuk visf{kr ugÈ gSA
8
DELHI GAZETTE : EXTRAORDINARY
PART IV]
¼x½
fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 48 dh mièkkjk ¼2½ dk la'kksèku djus ds fy, gS] ftlls èkkjk 38 ds
çfr funsZ'k dks gVk;k tk lds] pwafd mä èkkjk 38 ds vèkhu jftLVªh—r O;fä }kjk vkod iwÆr ds O;kSjs çLrqr
djuk visf{kr ugÈ gSA
¼xi½
fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 49 dh mièkkjk ¼4½ dk la'kksèku djus ds fy, gS] ftlls bySDVªkfud
tek [kkrs esa micaèk jde ds mi;ksx ds fy, fucaZèkuksa dks fofgr fd;k tk ldsA;g mièkkjk ¼12½ dks Hkh
var%LFkkfir djus ds fy, gS] ftlls vkmViqV dj nkf;Ro ds vfèkdre vuqikr dks fofgr djus dk micaèk fd;k
tk lds] ftldks bysDVªkfud udn [kkrs ds ekè;e ls fueqZä fd;k tk ldsxkA
¼xii½
fnYyh eky vkSj lsok djvfèkfu;e dh èkkjk 50 dhmièkkjk ¼3½ ds LFkku ij uà mièkkjk dks 1 tqykà 2017 ls
Hkwry{kh :Ik ls çfrLFkkfir djus ds fy, gS] ftlls xyr <ax ls miHkksx vkSj mi;ksx fd, x, buiqV dj çR;;
ij C;kt ds mnxzg.k dk micaèk fd;k tk lds rFkk ,sls ekeyksa esa C;kt dh lax.kuk dh jhfr fofgr djus dk
micaèk fd;k tk lds A
¼xiii½ fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 52 dh mièkkjk ¼6½ ds ijarqd dk la'kksèku djus ds fy, gS] ftlls
foÙkh; o"kZ ds var ds i'pkr~ 30 uoacj dks ;k lqlaxr okÆ"kd fooj.k çLrqr djus dh rkjh[k] buesa ls tks Hkh
iwoZÙkj gks] dk ,slh vafre rkjh[k ds :i esa micaèk fd;k tk lds] ftl rd mièkkjk ¼4½ ds vèkhu çLrqr fooj.k
esa =qfV;ksa dk lqèkkj djuk vuqKkr fd;k tk lds A
¼xiv½
fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 54 dh mièkkjk ¼1½ ds ijarqd dk la'kksèku djus ds fy, gS] ftlls
Li"V :i ls ;g micaèk fd;k tk lds fd bySDVªkfud udn [kkrs esa 'ks"k ds çfrnk; ds nkos dks ,sls ç:i vkSj
jhfr esa fd;k tk,xk] tks fofgr fd;k tk, A;g mièkkjk ¼2½ dk la'kksèku djus ds fy, Hkh gS] ftlls bldk mä
mièkkjk esa fofuÆn"V O;fä }kjk eky ;k lsokvksa ;k nksuksa dh vkod iwÆr ds fy, lanr dj ds çfrnk; dk nkok
djus ds fy,] ml frekgh] ftlesa iwÆr çkIr dh xà Fkh] ds vafre fnu ls nks o"kZ dh le; lhek dk micaèk djrs
gq,] mièkkjk ¼1½ ds lkFk lajs[ku fd;k tk ldsA;g mièkkjk ¼10½ dk la'kksèku djus ds fy, Hkh gS] ftlls
mämièkkjk dh ifjfèk dk lHkh fdLe ds çfrnk; ds nkoksa ij foLrkj fd;k tk lds A;g Li"Vhdj.k ds [kaM ¼2½
esa u;k mi[kaM ¼[kd½ var%LFkkfir djus ds fy, Hkh gS] ftlls fdlh fo'ks"k vkÆFkd tksu fodkldrkZ ;k fo'ks"k
vkÆFkd tksu bdkà dks dh xà iwÆr;ksa ds lacaèk esa çfrnk; nkok Qkby djus dh lqlaxr rkjh[k ds lacaèk esa
Li"Vr% dk micaèk fd;k tk ldsA
¼xv½
rkjh[k 20 vxLr] 2020 dks tkjh vfèklwpuk la[;k 69@2019&jkT; dj esa vU;Fkk micafèkr ds flok;] fnYyh
eky vkSj lsok dj fu;e] 2017 ds vèkhu ;Fkk micafèkr lHkh —R;ksa ds fy,] lkekU; eky vkSj lsok dj
bySDVªkWfud iksVZy ds :i esa] rkjh[k 22 twu] 2017 ls] Hkwry{kh :i ls vfèklwfpr djus ds fy,] vfèklwpuk la-
09@2018&jkT; dj] rkjh[k 23 Qjojh] 2018 dk la'kksèku djus ds fy, gSA
¼xvi½
vfèklwpuk la- 13@2017&jkT; dj] rkjh[k 30 twu] 2017 dks la'kksfèkr djus ds fy, gS] ftlls fnYyh eky vkSj
lsok dj vfèkfu;e dh èkkjk 50 dh mièkkjk ¼3½ ds vèkhu C;kt dh nj dks] Hkwry{kh :i ls] 1 tqykÃ] 2017 ls]
18 çfr'kr vfèklwfpr fd;k tk ldsA
¼xvii½ 1 tqykÃ] 2017 ls 30 flracj] 2019 rd ¼nksuksa fnu lfEefyr½ dh vofèk ds nkSjku eRL; rsy ds flok;]
¼vf/klwpuk la[;k 01@2017&jkT; dj ¼nj½] fnukad 30 twu] 2017]'kh"kZ 2301 d varxZr vkus okys½eRL; [kk|
mRiknu ds nkSjku l`ftr vuk'kf;rvif'k"V ds çnk; ds lacaèk esa jkT; dj ls Hkwry{kh NwV dk micaèk djus ds
fy, gSA;g vkSj micaèk djus ds fy, gS fd mä dj dk dksà çfrnk; ugÈ fd;k tk,xk] ftldk igys gh
laxzg.k fd;k tk pqdk gSA
¼xviii½ jk’Vªh; jkt/kkuh {ks= fnYyh ds foÙk foHkkx ¼jktLo&I½ dh vfèklwpuk l- 25@2019&jkT; dj ¼nj½] rkjh[k 12
fnlacj] 2019 dks] 1 tqykÃ] 2017 ls] Hkwry{kh çHkko nsus ds fy, gSA;g vkSj micaèk djus ds fy, gS fd mädj
dk dksà çfrnk; ugÈ fd;k tk,xk] ftldk igys gh laxzg.k fd;k tk pqdk gSA
4-
mä fo/ks;d mi;qZä mís';ksa dks çkIr djuk pkgrk gSA
euh"k fllksfn;k]
mi eq[; ea=h@foÙk ea=h
jk"Vªh; jkt/kkuh {ks= fnYyh ljdkj
[PART IV
DELHI GAZETTE : EXTRAORDINARY
9
çLrkfor fnYyh eky vkSj lsok dj ¼la'kks/ku½ fo/ks;d] 2023] esa fnYyh dh lesfdr fuf/k ij fdlh Hkh
izdkj dk vkorhZ vFkok vukorhZ O;; 'kkfey ugha gSA
euh"k fllksfn;k]
mi eq[; ea=h@foÙk ea=h
jk"Vªh; jkt/kkuh {ks= fnYyh ljdkj
çLrkfor fnYyh oLrq ,oa lsok dj ¼la'kks/ku½ fo/ks;d] 2023 v/khuLFk dkuwu cukus ds fy, fdlh Hkh
inkf/kdkjh ds i{k esa 'kfä ds çR;k;kstu dk çko/kku ugha djrk gSA
euh"k fllksfn;k]
mi eq[; ea=h@foÙk ea=h
jk"Vªh; jkt/kkuh {ks= fnYyh ljdkj
1- fo/ks;d dk [kaM 1 laf{kIr 'kh"kZ ,oa çkjaHk djus ds fy, gSA
2- [kaM 2 fnYyh eky vkSj lsok dj vfèkfu;e esa èkkjk 16 dh mièkkjk ¼2½ esa ,d u;k [kaM ¼³½
var%LFkkfir dj ds ml èkkjk dk la'kksèku djus ds fy, gS] ftlls ;g micaèk fd;k tk lds fd fdlh
iwÆr ds lacaèk esa buiqV dj çR;; dk ykHk dsoy rHkh fy;k tk ldsxk tc ,sls çR;; dks èkkjk 38 ds
vèkhu djnkrk dk lalwfpr C;kSjksa esa fuc±fèkr ugÈ fd;k x;k gSA
;g mièkkjk ¼4½ dk vkSj la'kksèku djus ds fy, gS] ftlls ;g micaèk fd;k tk lds fd dksà jftLVªh—r
O;fä] ml foÙkh; o"kZ] ftlls ,sls chtd ;k ukes uksV lacafèkr gS] ds 30 uoacj dks ;k lqlaxr okÆ"kd
fooj.kh çLrqr djus dh rkjh[k dks] buesa ls tks Hkh iwoZÙkj gks] ds i'pkr~ fdlh chtd ;k ukes uksV ds
lacaèk esa dksà buiqV dj çR;; ysus dk gdnkj ugÈ gksxk A
3- [kaM 3 fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 29 dh mièkkjk ¼2½ ds [kaM ¼[k½ dk la'kksèku djus
ds fy, gS] ftlls ;g micaèk fd;k tk lds fd èkkjk 10 ds vèkhu dj dk lank; djus okys O;fä;ksa ds
jftLVªhdj.k dks jí fd;k tk ldsxk] ;fn fooj.kh çLrqr djus dh fu;r rkjh[k ls rhu ekl ls ijs
fdlh foÙkh; o"kZ ds fy, mä fooj.kh çLrqr ugÈ dh tkrh gSA
;g mièkkjk ¼2½ ds [kaM ¼x½ dk vkSj la'kksèku djus ds fy, gS] ftlls mu lrr~ dj vofèk;ksa dks fofàr
djus dk micaèk fd;k tk lds] ftuds fy, fooj.kh çLrqr ugÈ dh xà gS] tks mlds [kaM ¼[k½ esa
fofuÆn"V fdlh O;fä ls fHkUu] fdlh jftLVªh—r O;fä ds lacaèk esa jftLVªhdj.k dks jí djus ds fy,
nk;h cukrh gksA
4- [kaM 4 fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 34 dh mièkkjk ¼2½ dk la'kksèku djus ds fy, gS]
ftlls ;g micaèk fd;k tk lds fd foÙkh; o"kZ ds var ds i'pkr~ 30 uoacj dks ;k lqlaxr okÆ"kd
10
DELHI GAZETTE : EXTRAORDINARY
PART IV]
fooj.kh çLrqr djus dh rkjh[k] buesa ls tks Hkh iwoZÙkj gks] dks fdlh foÙk o"kZ esa dh xà fdlh iwÆr ds
lacaèk esa çR;; uksV tkjh djus dh vafre rkjh[k dk micaèk fd;k tk ldsA
5- [kaM 5 èkkjk 37 dh mièkkjk ¼1½ dk la'kksèku djus ds fy, gS] ftlls tkod iwÆr ds O;kjs çLrqr djus ds
fy, fucZaèkuksa vkSj 'krks± dks vkSj mlds lkFk lacafèkr çkfIrdrkZvksa dks tkod iwÆr;ksa ds C;ksjksa dks lalwfpr
djus dh jhfr vkSj le; ds lkFk 'krks± vkSj fuc±èkuksa dks fofgr fd;k tk ldsA
;g mièkkjk ¼1½ ds igys ijarqd vkSj mièkkjk ¼2½ dk yksi djus ds fy, Hkh gS] ftlls fooj.kh Qkby
djus esa nks&rjQk lapkj ls cpk tk ldsA
;g mièkkjk ¼3½ dk Hkh la'kksèku djus ds fy, gS] ftlls èkkjk 42 ;k èkkjk 43 ds vèkhu esy u fd, x,
C;kSjksa ds çfr funsZ'k dks nwj fd;k tk lds vkSj ;g fdlh foÙkh; o"kZ ds var ds i'pkr~ 30 uoacj ;k
lqlaxr okÆ"kd fooj.kh çLrqr djus dh rkjh[k] muesa ls tks Hkh iwoZÙkj gks] dks mièkkjk ¼1½ ds vèkhu
çLrqr ds C;kSjksa ds lacaèk esa =qfV;ksa ;k yksiksa dk lqèkkj djus ds fy, vafre rkjh[k ds :i esa micaèk djus
dk Hkh çLrko djrh gSA
;g mièkkjk ¼4½ dks Hkh var%LFkkfir djus ds fy, gS] ftlls mièkkjk ds vèkhu tkod iwÆr;ksa ds C;kSjksa dks
vofèkokj dÆed :i ls Qkby djus dk micaèk fd;k tk ldsA
6- [kaM 6 fnYyh eky vkSj lsok dj vfèkfu;e esa uà èkkjk }kjk] èkkjk 38 dks çfrLFkkfir djus ds fy, gSA
mièkkjk ¼1½] ,slh vU; iwÆr] lkFk gh vkod iwÆr ds C;kSjksa dh lalwpuk dh jhfr] le;] 'krs± vkSj fuc±èku
rFkk çkfIrdrkZ dks Lor% tfur fooj.k ds ekè;e ls buiqV dj çR;; fofgr djus dk micaèk djus ds
fy, gSA
mièkkjk ¼2½] vkcd iwÆr ds O;kSjksa] ftldh ckcr buiqV dj çR;; çkIr fd;k tk ldrk gS ;k ,slh iwÆr
ds C;kSjksa] ftldh ckcr buiqV dj çR;; çkIr ugÈ fd;k tk ldrk gS] dk micaèk djus ds fy, gSA
7- [kaM 7 fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 39 dh mièkkjk ¼5½ dk la'kksèku djus ds fy, gS]
ftlls ;g micaèk fd;k tk lds fd xSj fuoklh djkèks; O;fä ekl ds fy, fooj.kh ml ekl ds var ds
i'pkr~ rsjg fnu ds Hkhrj ;k èkkjk 27 dh mièkkjk ¼1½ ds vèkhu fofuÆn"V jftLVªhdj.k vofèk ds vafre
fnu ds i'pkr~ lkr fnu ds Hkhrj buesa ls tks Hkh iwoZÙkj gks] çLrqr djsaxsA
;g mièkkjk ¼7½ ds igys ijarqd dks Hkh çfrLFkkfir djus ds fy, gS] ftlls mièkkjk ¼1½ ds ijarqd ds
vèkhu fooj.kh çLrqr djus okys O;fä;ksa dks ,d fodYi dk micaèk fd;k tk lds rkfd os ;k rks Lor%
fuèkkZfjr dj dk lank; djsa ;k ,slh jde dk lnk; djsa] tks fofgr dh tk,A
;g èkkjk 37 vkSj èkkjk 38 esa funsZ'k dks gVkdj mièkkjk ¼9½ dk vkSj mä mièkkjk ¼9½ ds ijarqd dk Hkh
la'kksèku djus ds fy, gS] ftlls foÙkh; o"kZ ds var ds i'pkr 30 uoacj ;k lqlaxr okÆ"kd fooj.k çLrqr
djus dh rkjh[k] buesa ls tks Hkh iwoZrj gks] dk ,slh vafre rkjh[k ds :i esa micaèk fd;k tk lds tc
rd èkkjk 39 ds vèkhu çLrqr fooj.kh esa =qfV;ksa dk lqèkkj vuq+Kkr fd;k tk ldsxkA
;g mièkkjk ¼10½ dk Hkh la'kksèku djus ds fy, gS] ftlls èkkjk 37 dh mièkkjk ¼1½ ds vèkhu fdlh dj
vofèk ds fy, tkod iwÆr;ksa ds C;kSjksa dks mä dj vofèk ds fy, èkkjk 39 ds vèkhu fooj.kh çLrqr djus
ds fy, 'krZ ds :i esa micaèk fd;k tk ldsA
8- [kaM 8 fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 41 ubZ èkkjk ls çfrLFkkfir djus ds fy, gS] ftlls
Þvuafre** vkèkkj ij ik= buiqV dj çR;; ds fy, ÞnkokÞ dh voèkkj.kk dks lekIr fd;k tk lds vkSj
[PART IV
DELHI GAZETTE : EXTRAORDINARY
11
,slh 'krks± vkSj fuc±èkuksa ds vèkhu jgrs gq,] tks fofgr dh tk,] Lor% fuèkkZfjr buiqV dj çR;; ds
mi;ksx dk micaèk fd;k tk ldsA
9- [kaM 9 buiqV dj çR;; dk feyku] mRØe.k vkSj iqu% nkok djuk ls lacafèkr fnYyh eky vkSj lsok dj
vfèkfu;e dh èkkjk 42 dk yksi djus ds fy, gS] ftlls Þvuafre** vkèkkj ij ik= buiqV dj çR;; ds
^^nkok** dh voèkkj.kk dks vkSj ,sls çR;; dks i'pkror :i ls feyku] mRØe.k vkSj iqu%nkok djus dks
lekIr fd;k tk ldsA ;g] vkÅViqV dj nkf;Ro esa feyku] mRØe.k vkSj deh djus dk çfrnkok ls
lacafèkr vfèkfu;e dh èkkjk 43 dk yksi djus ds fy, Hkh gS] ftlls fooj.kh Qkby djus esa nks&rjQk
lapkj çfØ;k dks lekIr fd;k tk ldsA ;g èkkjk 43d dk yksi djus ds fy, Hkh gSA
10- [kaM 10 fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 47 dh mièkkjk ¼1½ dk la'kksèku djus ds fy, gS]
ftlls èkkjk 52 ds vèkhu fooj.kh Qkby djus esa foyac ds fy, foyac Qhl dk mnxzg.k djus dk
micaèk fd;k tk lds vkSj èkkjk 38 ds çfr funsZ'k dks gVk;k tk lds] pwafd mä èkkjk 38 ds vèkhu
jftLVªh—r O;fä }kjk vkod iwÆr ds C;kSjs çLrqr djuk visf{kr ugÈ gSA
11- [kaM 11 fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 48 dh mièkkjk ¼2½ dk la'kksèku djus ds fy, gS]
ftlls èkkjk 38 ds çfr funsZ'k dks gVk;k tk lds] pwafd mä èkkjk 38 ds vèkhu jftLVªh—r O;fä }kjk
vkod iwÆr ds O;kjs çLrqr djuk visf{kr ugÈ gSA
12- [kaM 12 fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 49 dh mièkkjk ¼4½ dk la'kksèku djus ds fy, gS]
ftlls bySDVªkfud tek [kkrs esa micaèk jde ds mi;ksx ds fy, fucaZèkuksa dks fofgr fd;k tk ldsA
;g mièkkjk ¼12½ dks Hkh var%LFkkfir djus ds fy, gS] ftlls vkmViqV dj nkf;Ro ds vfèkdre vuqikr
dks fofgr djus dk micaèk fd;k tk lds] ftldks bysDVªkfud udn [kkrs ds ekè;e ls fueqZä fd;k tk
ldsxkA
13- [kaM 13 fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 50 dh mièkkjk ¼3½ ds LFkku ij uà mièkkjk dks 1
tqykà 2017 ls Hkwry{kh :Ik ls çfrLFkkfir djus ds fy, gS] ftlls xyr :i ls miHkksx vkSj mi;ksx
fd, x, buiqV dj çR;; ij C;kt ds mnxzg.k dk micaèk fd;k tk lds rFkk ,sls ekeyksa esa C;kt dh
lax.kuk dh jhfr fofgr djus dk micaèk fd;k tk lds A
14- [kaM 14 fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 52 dh mièkkjk ¼6½ ds ijarqd dk la'kksèku djus ds
fy, gS] ftlls foÙkh; o"kZ ds var ds i'pkr~ 30 uoacj dks ;k lqlaxr okÆ"kd fooj.k çLrqr djus dh
rkjh[k] buesa ls tks Hkh iwoZÙkj gks] dk ,slh vafre rkjh[k ds :i esa micaèk fd;k tk lds] ftl rd
mièkkjk ¼4½ ds vèkhu çLrqr fooj.k esa =qfV;ksa dk lqèkkj djuk vuqKkr fd;k tk lds A
15- [kaM 15 fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 54 dh mièkkjk ¼1½ ds ijarqd dk la'kksèku djus ds
fy, gS] ftlls Li"V :i ls ;g micaèk fd;k tk lds fd bySDVªkfud udn [kkrs esa 'ks"k ds çfrnk; ds
nkos dks ,sls ç:i vkSj jhfr esa fd;k tk,xk] tks fofgr fd;k tk, A
;g mièkkjk ¼2½ dk la'kksèku djus ds fy, Hkh gS] ftlls bldk mä mièkkjk esa fofuÆn"V O;fä }kjk
eky ;k lsokvksa ;k nksuksa dh vkod iwÆr ds fy, lanr dj ds çfrnk; dk nkok djus ds fy,] ml
frekgh] ftlesa iwÆr çkIr dh xà Fkh] ds vafre fnu ls nks o"kZ dh le; lhek dk micaèk djrs gq,]
mièkkjk ¼1½ ds lkFk lajs[ku fd;k tk ldsA
12
DELHI GAZETTE : EXTRAORDINARY
PART IV]
;g mièkkjk ¼10½ dk la'kksèku djus ds fy, Hkh gS] ftlls mä mièkkjk dh ifjfèk dk lHkh fdLe ds
çfrnk; ds nkoksa ij foLrkj fd;k tk lds A
;g Li"Vhdj.k ds [kaM ¼2½ esa u;k mi[kaM ¼[kd½ var%LFkkfir djus ds fy, Hkh gS] ftlls fdlh fo'ks"k
vkÆFkd tksu fodkldrkZ ;k fo'ks"k vkÆFkd tksu bdkà dks dh xà iwÆr;ksa ds lacaèk esa çfrnk; nkok
Qkby djus dh lqlaxr rkjh[k ds lacaèk esa Li"Vr% dk micaèk fd;k tk ldsA
16- [kaM 16 rkjh[k 20 vxLr] 2020 dks tkjh vfèklwpuk la[;k 69@2019&jkT; dj esa vU;Fkk micafèkr ds
flok;] fnYyh eky vkSj lsok dj fu;e] 2017 ds vèkhu ;Fkk micafèkr lHkh —R;ksa ds fy,] lkekU;
eky vkSj lsok dj bySDVªkfud iksVZy ds :i esa] rkjh[k 22 twu] 2017 ls] Hkwry{kh :i ls vfèklwfpr
djus ds fy,] vfèklwpuk la- 09@2018&jkT; dj] rkjh[k 23 Qjojh] 2018 dk la'kksèku djus ds fy,
gSA
17- [kaM 17 vfèklwpuk la- 13@2017&jkT; dj] rkjh[k 30 twu] 2017 dks la'kksfèkr djus ds fy, gS] ftlls
fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 50 dh mièkkjk ¼3½ ds vèkhu C;kt dh nj dks] Hkwry{kh
:i ls] 1 tqykÃ] 2017 ls] 18 çfr'kr vfèklwfpr fd;k tk ldsA
18- [kaM 18] 1 tqykÃ] 2017 ls 30 flracj] 2019 rd ¼nksuksa fnu lfEefyr½ dh vofèk ds nkSjku eRL; rsy
ds flok;] ¼vf/klwpuk la[;k 01@2017&jkT; dj ¼nj½ fnukad 30 twu] 2017] 'kh"kZ 2301 d varxZr
vkus okys½eRL; [kk| mRiknu ds nkSjku l`ftr vuk'kf;r vif'k"V ds çnk; ds lacaèk esa jkT; dj ls
Hkwry{kh NwV dk micaèk djus ds fy, gSA;g vkSj micaèk djus ds fy, gS fd mä dj dk dksà çfrnk;
ugÈ fd;k tk,xk] ftldk igys gh laxzg.k fd;k tk pqdk gSA
19- [kaM 19 jk’Vªh; jkt/kkuh {ks= fnYyh ds foÙk foHkkx ¼jktLo&I½ dh vfèklwpuk l- 25@2019&jkT; dj
¼nj½] rkjh[k 12 fnlacj] 2019 dks] 1 tqykÃ] 2017 ls] Hkwry{kh çHkko nsus ds fy, gSA ;g vkSj micaèk
djus ds fy, gS fd mädj dk dksà çfrnk; ugÈ fd;k tk,xk] ftldk igys gh laxzg.k fd;k tk pqdk
gSA
euh"k fllksfn;k]
mi eq[; ea=h@foÙk ea=h
jk"Vªh; jkt/kkuh {ks= fnYyh ljdkj
[PART IV
DELHI GAZETTE : EXTRAORDINARY
13
DELHI LEGISTATIVE ASSEMBLE SECRETARIAT
NOTIFICATION
Delhi, the 17th January, 2023
F. No. 21/19/GST(A)/2023/LAS-VII/Leg./20130.—The following is published for general information:—
THE DELHI GOODS AND SERVICES TAX (AMENDMENT) BILL, 2023
[Bill No. 01 of 2023]
(As introduced in the Legislative Assembly of the National Capital Territory of Delhi on 17 January, 2023)
THE DELHI GOODS AND SERVICES TAX (AMENDMENT) BILL, 2023
A
BILL
Further to amend the Delhi Goods and Services Tax Act 2017(3 of 2017)
BE it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Seventy-third Year of
the Republic of India as follows:-
1. Short title and commencement:- (i) This Act may be called the Delhi Goodsand Services (Amendment) Act,
2023.
(ii). Section 13 of the Act shall be deemed to have come into force from 5th July, 2022; remaining provisions
shall come into force on such date as the State Government may, by notification, in the Official Gazette,
appoint: and the different date may be appointed for different provisions of this Act.
2. Amendment of section 16:- In the Delhi Goods and Services Tax Act, 2017(here in after referred to as Delhi
Goods and Services Tax Act), in section 16, ––
(a) in sub-section (2),––
(i) after clause (b), the following clause shall be inserted, namely:–– “(ba) the details of input tax
credit in respect of the said supply communicated to such registered person under section 38 has not
been restricted;”
(ii) in clause (c), the words, figures and letter “or section 43A” shall be omitted;
(b) in sub-section (4), for the words and figures “due date of furnishing of the return under section 39 for the
month of September”, the words “thirtieth day of November” shall be substituted.
3. Amendment of section 29:-In the Delhi Goods and Services Tax Act in sub-section (2),––
(a) in clause (b), for the words “returns for three consecutive tax periods”, the words “the return for a financial
year beyond three months from the due date of furnishing the said return” shall be substituted;
(b) in clause (c), for the words “a continuous period of six months”, the words “such continuous tax period as may
be prescribed” shall be substituted.
4. Amendment of section 34 In the Delhi Goods and Services Tax Actin sub-section (2), for the word
“September”, the words “the thirtieth day of November” shall be substituted.
5.Amendment of section 37:-In the Delhi Goods and Services Tax Act, ---
(a) in sub-section (1), ––
14
DELHI GAZETTE : EXTRAORDINARY
PART IV]
(i) after the words “shall furnish, electronically,”, the words “subject to such conditions and restrictions and” shall
be inserted;
(ii) for the words “shall be communicated to the recipient of the said supplies within such time and in such manner
as may be prescribed”, the words “shall, subject to such conditions and restrictions, within such time and in such
manner as may be prescribed, be communicated to the recipient of the said supplies” shall be substituted;
(iii) the first proviso shall be omitted;
(iv) in the second proviso, for the words “Provided further that”, the words “Provided that” shall be substituted;
(v) in the third proviso, for the words “Provided also that”, the words “Provided further that” shall be substituted.
(b) sub-section (2) shall be omitted;
(c) in sub-section (3),––
(i) the words and figures “and which have remained unmatched under section 42 or section 43” shall be omitted;
(ii) in the first proviso, for the words and figures “furnishing of the return under section 39 for the month of
September”, the words “the thirtieth day of November” shall be substituted;
(d) after sub-section (3), the following sub-section shall be inserted, namely:––
“(4) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a
tax period, if the details of outward supplies for any of the previous tax periods has not been furnished by him:
“Provided that the Government may, on the recommendations of the Council, by notification, subject to such
conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to
furnish the details of outward supplies under sub-section (1), even if he has not furnished the details of outward
supplies for one or more previous tax periods. ”
6. Amendment of section 38:-In the Delhi Goods and Services Tax Act, the following section shall be substituted,
namely:––
“38. (1) The details of outward supplies furnished by the registered persons under sub-section (1) of section 37 and
of such other supplies as may be prescribed, and an auto-generated statement containing the details of input tax
credit shall be made available electronically to the recipients of such supplies in such form and manner, within
such time, and subject to such conditions and restrictions as may be prescribed.
(2) The auto-generated statement under sub-section (1) shall consist of––
(a) details of inward supplies in respect of which credit of input tax may be available to the recipient; and
(b) details of supplies in respect of which such credit cannot be availed, whether wholly or partly, by the recipient,
on account of the details of the said supplies being furnished under sub-section (1) of section 37,––
(i) by any registered person within such period of taking registration as may be prescribed; or
(ii) by any registered person, who has defaulted in payment of tax and where such default has continued for such
period as may be prescribed; or
(iii) by any registered person, the output tax payable by whom in accordance with the statement of outward
supplies furnished by him under the said sub-section during such period, as may be prescribed, exceeds the output
tax paid by him during the said period by such limit as may be prescribed; or
[PART IV
DELHI GAZETTE : EXTRAORDINARY
15
(iv) by any registered person who, during such period as may be prescribed, has availed credit of input tax of an
amount that exceeds the credit that can be availed by him in accordance with clause (a), by such limit as may be
prescribed; or
(v) by any registered person, who has defaulted in discharging his tax liability in accordance with the provisions of
sub-section (12) of section 49 subject to such conditions and restrictions as may be prescribed; or
(vi) by such other class of persons as may be prescribed. ”.
7. Amendment of section 39:- In the Delhi Goods and Services Tax Act ––
(a) in sub-section (5), for the word “twenty”, the word “thirteen” shall be substituted;
(b) in sub-section (7), for the first proviso, the following proviso shall be substituted, namely:–– “Provided that
every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, in such
form and manner, and within such time, as may be prescribed,––
(i) an amount equal to the tax due taking into account inward and outward supplies of goods or services or both,
input tax credit availed, tax payable and such other particulars during a month; or
(ii) in lieu of the amount referred to in clause (a), an amount determined in such manner and subject to such
conditions and restrictions as may be prescribed. ”;
(c) in sub-section (9), ––
(i) for the words and figures “Subject to the provisions of sections 37 and 38, if”, the word “Where” shall be
substituted;
(ii) in the proviso, for the words “the due date for furnishing of return for the month of September or second
quarter”, the words “the thirtieth day of November” shall be substituted;
(d) in sub-section (10), for the words “has not been furnished by him”, the following shall be substituted, namely:–
– “or the details of outward supplies under sub-section (1) of section 37 for the said tax period has not been
furnished by him: Provided that the Government may, on the recommendations of the Council, by notification,
subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of
registered persons to furnish the return, even if he has not furnished the returns for one or more previous tax
periods or has not furnished the details of outward supplies under sub-section (1) of section 37 for the said tax
period. ”.
8. Amendment of section 41:- In the Delhi Goods and Services Tax Act, the following section shall be
substituted, namely:––
“41 (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed, be entitled
to avail the credit of eligible input tax, as self-assessed, in his return and such amount shall be credited to his
electronic credit ledger.
(2) The credit of input tax availed by a registered person under sub-section (1) in respect of such supplies of goods
or services or both, the tax payable whereon has not been paid by the supplier, shall be reversed along with
applicable interest, by the said person in such manner as may be prescribed: Provided that where the said supplier
makes payment of the tax payable in respect of the aforesaid supplies, the said registered person may re-avail the
amount of credit reversed by him in such manner as may be prescribed. ”.
9. Amendment of section 42,43 and 43A:- In the Delhi Goods and Services Tax Act, sections 42,43 and 43Ashall
be omitted.
10. Amendment of section 47:- In the Delhi Goods and Services Tax Act, in sub-section (1),––
(a) the words “or inward” shall be omitted;
(b) the words and figures “or section 38” shall be omitted;
(c) after the words and figures “section 39 or section 45”, the words and figures “or section 52” shall be inserted.
16
DELHI GAZETTE : EXTRAORDINARY
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11. Amendment of section 48:- In the Delhi Goods and Services Tax Act, in sub-section (2), the words and
figures “, the details of inward supplies under section 38” shall be omitted.
12. Amendment of section 49:- In the Delhi Goods and Services Tax Act ––
(a) in sub-section (2), the words, figures and letter “or section 43A” shall be omitted;
(b) in sub-section (4), after the words “subject to such conditions”, the words “and restrictions” shall be inserted;
(c) after sub-section (11), the following sub-section shall be inserted, namely:—
“(12) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the
Council, subject to such conditions and restrictions, specify such maximum proportion of output tax liability under
this Act or under the Integrated Goods and Services Tax Act, 2017 which may be discharged through the
electronic credit ledger by a registered person or a class of registered persons, as may be prescribed.”
13. Amendment of section 50:- In the Delhi Goods and Services Tax Act, for sub-section (3), the following sub-
section shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017,
namely:–
“(3) Where the input tax credit has been wrongly availed and utilised, the registered person shall pay interest
on such input tax credit wrongly availed and utilised, at such rate not exceeding twenty-four per cent. as may be
notified by the Government, on the recommendations of the Council, and the interest shall be calculated, in such
manner as may be prescribed.”
14. Amendment of section 52:- In the Delhi Goods and Services Tax Act, in sub-section (6), in the proviso, for
the words “due date for furnishing of statement for the month of September”, the words “thirtieth day of
November” shall be substituted.
15. Amendment of section 54:-In the Delhi Goods and Services Tax Act ––
(a) in sub-section (1), in the proviso, for the words and figures “the return furnished under section 39 in such”, the
words “such form and” shall be substituted;
(b) in sub-section (2), for the words “six months”, the words “two years” shall be substituted;
(c) in sub-section (10), the words, brackets and figure “under sub-section (3) ” shall be omitted;
(d) in the Explanation, in clause (2), after sub-clause (b), the following sub-clause shall be inserted, namely:––
“(ba) in case of zero-rated supply of goods or services or both to a Special Economic Zone developer or a
Special Economic Zone unit where a refund of tax paid is available in respect of such supplies themselves, or as
the case may be, the inputs or input services used in such supplies, the due date for furnishing of return under
section 39 in respect of such supplies;”.
16.(1) The Notification number 09/2018-State Taxdated 23th February,2018 of the Government of Delhi in the
Department of Finance (Revenue-1) issued by the Lt. Governor of National Capital of Territory of Delhion the
recommendations of the Council, under section 146 of the DelhiGoods and Services Tax Act 2017, shall stand
amended and shall be deemed to have been amended retrospectively, in the manner specified in column (2) of the
First Schedule, on and from the date specified in column (3) of that Schedule.
(2) For the purposes of sub-section (1), theLt. Governor of National Capital of Territory of Delhi shall have
and shall be deemed to have the power to amend the notification referred to in the said sub-section with
retrospective effect as if the Lt. Governor of National Capital of Territory of Delhi had the power to amend the
said notification under section 146 of the DelhiGoods and Services Tax Act, 2017retrospectively, at all material
times.
17.(1) The Notification number 13/2017-State Taxdated 30th June 2017of the Government of Delhi in the
Department of Finance (Revenue-1) issued by the Lt. Governor of National Capital of Territory of Delhi on the
recommendations of the Council, under sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and
[PART IV
DELHI GAZETTE : EXTRAORDINARY
17
section 56 of the Delhi Goods and Services Tax Act, 2017 shall stand amended and shall be deemed to have been
amended retrospectively, in the manner specified in column (2) of the Second Schedule, on and from the date
specified in column (3) of that Schedule.
(2) For the purposes of sub-section (1), the Lt. Governor of National Capital of Territory of Delhi shall have
and shall be deemed to have the power to amend the notification referred to in the said sub-section with
retrospective effect as if the Lt. Governor of National Capital of Territory of Delhi had the power to amend the
said notification under sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the
Delhi Goods and Services Tax Act, 2017 retrospectively, at all material times.
18.(1)Notwithstanding anything contained in the notification number 01/2017-State Tax (Rate) dated 30th June,
2017 of the Government of Delhi in the Department of Finance (Revenue-1) issued by the Lt. Governor of
National Capital of Territory of Delhi, on the recommendations of the Council, in exercise of the powers under
sub-section (1) of section 9 of the Delhi Goods and Services Tax Act, 2017 no state tax shall be levied or collected
in respect of supply of unintended waste generated during the production of fish meal (falling under heading
2301), except for fish oil, during the period commencing from the 1st day of July, 2017 and ending with the 30th
day of September, 2019 (both days inclusive) .
(2) No refund shall be made of all such tax which has been collected, but which would not have been so collected,
had sub-section (1) been in force at all material times.
19.(1) Subject to the provisions of sub-section (2), the notification number 25/2019-State Tax (Rate) dated 12th
December, 2019 of the Government of Delhi in the Department of Finance (Revenue-1) issued by the Lt.
Governor of National Capital of Territory of Delhi, on the recommendations of the Council, in exercise of the
powers under sub- section (2) of section 7 of the Delhi Goods and Services Tax Act, 2017shall be deemed to have,
and always to have, for all purposes, come into force on and from the 1st day of July, 2017.
(2)
No refund shall be made of all such state tax which has been collected, but which would not have been so
collected, had the notification referred to in sub-section (1) been in force at all material times.
FIRST SCHEDULE
[See Section 16(i)]
Notification Number and date
Amendment
Date of effect
of amendment
(1)
(2)
(3)
Notification No. 9/2018- State Tax
dated23rd February, 2018
In the said notification, in paragraph 1’ for the
words “furnishing of returns and computation
and settlement of integrated tax”, the following
shall be substituted, namely:-
“furnishing of returns and computation and
settlement of integrated tax and save as
otherwise provided in the notification Number
69/2019 dated the 20th August, 2020, all
functions provided under the Delhi Goods and
Service Tax Rules, 2017.”
22nd June, 2017
SECOND SCHEDULE
[See Section 17(i)]
Notification Number and date
Amendment
Date of effect
of amendment
(1)
(2)
(3)
Notification No. 13/2017-State Tax
dated 30th June, 2017
In the said notification, in the Table, against
serial number 2, in column (3), for the figures
“24” the figures “18” shall be substituted.
1st day of July, 2017
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PART IV]
STATEMENT OF OBJECTS AND REASONS
1. 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 43rd meeting dated 28th May, 2021 and 45th meeting dated 17th September 2021
recommended various amendments in the provisions of the Central Goods and Services Tax Act, 2017. The
same were incorporated in the Finance Bill, 2022. The copy of the Gazette Notification of THE FINANCE
ACT, 2022(NO.06 OF 2022) is annexed as Annexure-I. Through the Finance Act, 2022 Central Government
has amended the provisions of the Central Goods and Services Tax, 2017 on the basis of the
recommendations made in the GST council 43rd meeting dated 28th May, 2021 and 45th meeting dated 17th
September 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 Services Tax (Amendment) Act, 2023 is required to be enacted
by the State Legislature after making State specific modifications, wherever necessary.
3. The Salient features of the proposed Delhi Goods and Services (Amendment) Tax Bill, 2023 are as under:-
i.
to amend section 16 of the Delhi Goods and Services Tax Act, 2017 by inserting a new clause (ba) in
sub-section (2) thereof, so as to provide that input tax credit with respect to a supply may be availed
only when such credit has not been restricted in the details communicated to the registered person under
section 38. It further seeks to amend sub-section (4) so as to provide that a registered person shall not be
entitled to take input tax credit in respect of any invoice or debit note after the thirtieth day of November
following the end of the financial year to which such invoice or debit note pertains, or furnishing of the
relevant annual return, whichever is earlier.
ii.
to amend clause (b) of sub-section (2) of section 29 of the Delhi Goods and Services Tax Act so as to
provide that the registration of a person paying tax under section 10 is liable to be cancelled if the return
for a financial year has not been furnished beyond three months from the due date of furnishing of the
said return. It further seeks to amend clause (c) of the said sub-section (2) so as to provide for
prescribing continuous tax periods for which return has not been furnished, which would make a
registration liable for cancellation, in respect of any registered person, other than a person specified in
clause (b) thereof.
iii.
to amend sub-section (2) of section 34 of the Delhi Goods and Services Tax Act so as to provide for
thirtieth day of November following the end of the financial year, or the date of furnishing of the
relevant annual return, whichever is earlier, as the last date for issuance of credit notes in respect of any
supply made in a financial year.
iv.
to amend sub-section (1) of section 37 of the Delhi Goods and Services Tax Act so as to provide for
prescribing conditions and restrictions for furnishing the details of outward supply and the conditions
and restrictions as well as manner and time for communication of the details of such outward supplies to
concerned recipients. It further seeks to omit sub-section (2) and first proviso to sub-section (1) so as to
do away with two-way communication process in return filing. It also seeks to amend sub-section (3) so
as to remove reference to unmatched details under section 42 or section 43, as the said sections are
proposed to be omitted, and to provide for thirtieth day of November following the end of the financial
year or furnishing of the relevant annual return, whichever is earlier, as the last date for rectification of
errors or omission in respect of details of outward supplies furnished under sub-section (1). It also seeks
to insert sub-section (4) so as to provide for tax period-wise sequential filing of details of outward
supplies under sub-section (1).
v.
to substitute a new section for section 38 of the Delhi Goods and Services Tax Act. Sub section (1)
seeks to provide for prescribing such other supplies as well as the manner, time, conditions and
restrictions for communication of details of inward supplies and input tax credit to the recipient by
means of an auto-generated statement and to do away with two-way communication process in return
filing. Sub-section (2) seeks to provide for the details of inward supplies in respect of which input tax
credit may be availed and the details of supplies on which input tax credit cannot be availed by the
recipient.
[PART IV
DELHI GAZETTE : EXTRAORDINARY
19
vi.
to amend sub-section (5) of section 39 of the Delhi Goods and Services Tax Act so as to provide that the
non-resident taxable person shall furnish the return for a month within thirteen days after the end of the
month or within seven days after the last day of the period of registration specified under sub-section (1)
of section 27, whichever is earlier. It further seeks to substitute the first proviso to sub-section (7) so as
to provide an option to the persons furnishing return under proviso to sub-section (1) to pay either the
self assessed tax or an amount that may be prescribed. It also seeks to amend sub-section (9) by
removing reference of section 37 and section 38 and to amend the proviso to said sub-section (9) so as
to provide for thirtieth day of November following the end of the financial year, or the date of
furnishing of the relevant annual return, whichever is earlier, as the last date for the rectification of
errors in the return furnished under section 39. It also seeks to amend sub-section (10) so as to provide
for furnishing of details of outward supplies of a tax period under sub-section (1) of section 37 as a
condition for furnishing the return under section 39 for the said tax period.
vii.
to substitute a new section for section 41 of the Delhi Goods and Services Tax Act so as to do away
with the concept of “claim” of eligible input tax credit on a “provisional” basis and to provide for
availment of self-assessed input tax credit subject to such conditions and restrictions as may be
prescribed.
viii.
to omit section 42 of the Delhi Goods and Services Tax Act relating to matching, reversal and
reclaiming of input tax credit so as to do away with the concept of “claim” of eligible input tax credit on
a “provisional” basis and subsequent matching, reversals and reclaim of such credit. It further seeks to
omit section 43 relating to matching, reversal and reclaim of reduction in output tax liability so as to do
away with two-way communication process in return filing. It also seeks to omit section 43A.
ix.
to amend sub-section (1) of section 47 of the Delhi Goods and Services Tax Act so as to provide for
levy of late fee for delayed filing of return under section 52 and to remove reference of section 38 as
there is no requirement of furnishing details of inward supplies by the registered person under the said
section 38.
x.
to amend sub-section (2) of section 48 of the Delhi Goods and Services Tax Act so as to remove
reference to section 38 therefrom as there is no requirement of furnishing details of inward supplies by
the registered person under the said section 38.
xi.
to amend sub-section (4) of section 49 of the Delhi Goods and Services Tax Act so as to provide for
prescribing restrictions for utilizing the amount available in the electronic credit ledger. It also seeks to
insert sub-section (12) so as to provide for prescribing the maximum proportion of output tax liability
which may be discharged through the electronic credit ledger.
xii.
to substitute a new sub-section for sub-section (3) of section 50 of the Delhi Goods and Services Tax
Act, retrospectively, with effect from the 1st July, 2017, so as to provide for levy of interest on input tax
credit wrongly availed and utilised, and to provide for prescribing manner of calculation of interest in
such cases.
xiii.
to amend proviso to sub-section (6) of section 52 of the Delhi Goods and Services Tax Act so as to
provide for thirtieth day of November following the end of the financial year, or the date of furnishing
of the relevant annual return, whichever is earlier, as the last date upto which the rectification of errors
shall be allowed in the statement furnished under sub-section (4).
xiv.
to amend proviso to sub-section (1) of section 54 of the Delhi Goods and Services Tax Act so as to
explicitly provide that claim of refund of any balance in the electronic cash ledger shall be made in such
form and manner as may be prescribed. It further seeks to amend sub-section (2) so as to align it with
sub-section (1) by providing time limit of two years from the last day of the quarter in which the supply
was received for claiming refund of tax paid on inward supplies of goods or services or both by the
person specified in the said sub-section. It also seeks to amend sub-section (10) so as to extend the
scope of the said sub-section to all types of refund claims. It also seeks to insert a new sub-clause (ba) in
clause (2) of Explanation in order to provide clarity regarding the relevant date for filing refund claim in
respect of supplies made to a Special Economic Zone developer or a Special Economic Zone unit.
xv.
to amend notification number 9/2018-State Tax dated 23th February, 2018 to notify www.gst.gov.in,
retrospectively, with effect from 22nd June, 2017, as the Common Goods and Services Tax Electronic
Portal, for all functions provided under Delhi Goods and Services Tax Rules, 2017, save as otherwise
provided in the notification issued vide number 69/2019-State Tax dated 20th August, 2020.
20
DELHI GAZETTE : EXTRAORDINARY
PART IV]
xvi.
to amend notification number 13/2017-State Tax dated 30th June, 2017 so as to notify rate of interest
under sub-section (3) of section 50 of the Delhi Goods and Services Tax Act as 18%, retrospectively,
with effect from the 1st day of July, 2017.
xvii.
to provide retrospective exemption from State tax in respect of supply of unintended waste generated
during the production of fish meal (falling under heading 2301, Notification no. 01/2017-State Tax
(Rate) dated 30th June, 2017), except for fish oil, during the period from the 1st day of July, 2017 upto
the 30th day of September, 2019 (both days inclusive).It further seeks to provide that no refund shall be
made of the said tax which has already been collected.
xviii.
to give retrospective effect to the notification of the Government of Delhi in the Department of Finance
(Revenue-1) number 25/2019-State Tax (Rate) dated 12th December, 2019 with effect from the 1st day
of July, 2017. It further seeks to provide that no refund shall be made of the state tax which has already
been collected.
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, 2023 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
MEMORANDUM REGARDING DELEGATED LEGISLATION
The proposed Delhi Goods and Services Tax (Amendment) Bill, 2023 does not make provision for the delegation of
power in favour of any functionaries to make subordinate legislation.
MANISH SISODIA,
Deputy Chief Minister/Finance Minister
Government of NCT of Delhi
NOTES ON CLAUSES [For DGST (Amendment) Bill, 2023]
1. Clause 1 of the Bill provides for short title and commencement.
2. Clause 2of the Bill seeks to amend section 16 of the Delhi Goods andServices Tax Act by inserting a new
clause (ba) in sub-section (2)thereof, so as to provide that input tax credit with respect to a supply may
beavailed only when such credit has not been restricted in the detailscommunicated to the registered person
under section 38.
[PART IV
DELHI GAZETTE : EXTRAORDINARY
21
It further seeks to amend sub-section (4) so as to provide that a registered person shall not be entitled to take
input tax credit in respect of any invoice or debit note after the thirtieth day of November following the end of
the financial year to which such invoice or debit note pertains, or furnishing of the relevant annual return,
whichever is earlier.
3. Clause 3 of the Bill seeks to amend clause (b) of sub-section (2) of section 29 of the Delhi Goods and Services
Tax Act so as to provide that the registration of a person paying tax under section 10 is liable to be cancelled if
the return for a financial year has not been furnished beyond three months from the due date of furnishing of
the said return.
It further seeks to amend clause (c) of the said sub-section (2) so as to provide for prescribing continuous tax
periods for which return has not been furnished, which would make a registration liable for cancellation, in
respect of any registered person, other than a person specified in clause (b) thereof.
4. Clause 4 of the Bill seeks to amend sub-section (2) of section 34 of the Delhi Goods and Services Tax Act so
as to provide for thirtieth day of November following the end of the financial year, or the date of furnishing of
the relevant annual return, whichever is earlier, as the last date for issuance of credit notes in respect of any
supply made in a financial year.
5. Clause 5 of the Bill to amend sub-section (1) of section 37 of the Delhi Goods and Services Tax Act so as to
provide for prescribing conditions and restrictions for furnishing the details of outward supply and the
conditions and restrictions as well as manner and time for communication of the details of such outward
supplies to concerned recipients.
It further seeks to omit sub-section (2) and first proviso to sub-section (1) so as to do away with two-way
communication process in return filing.
It also seeks to amend sub-section (3) so as to remove reference to unmatched details under section 42 or
section 43, as the said sections are proposed to be omitted, and to provide for thirtieth day of November
following the end of the financial year or furnishing of the relevant annual return, whichever is earlier, as the
last date for rectification of errors oromission in respect of details of outward supplies furnished under sub-
section(1).
It also seeks to insert sub-section (4) so as to provide for tax period-wise sequential filing of details of outward
supplies under sub-section (1).
6. Clause 6 of the bill seeks to substitute a new section for section 38 of the Delhi Goods and Services Tax Act,
Sub section (1) seeks to provide for prescribing such other supplies as well as the manner, time, conditions and
restrictions for communication of details of inward supplies and input tax credit to the recipient by means of an
auto-generated statement and to do away with two-way communication process in return filing.
Sub-section (2) seeks to provide for the details of inward supplies in respect of which input tax credit may be
availed and the details of supplies on which input tax credit cannot be availed by the recipient.
7. Clause 7 of the Bill seeks to amend sub-section (5) of section 39 of the Delhi Goods and Services Tax Act so
as to provide that the non-resident taxable person shall furnish the return for a month within thirteen days after
the end of the month or within seven days after the last day of the period of registration specified under sub-
section (1) of section 27, whichever is earlier.
It further seeks to substitute the first proviso to sub-section (7) so as to provide an option to the persons
furnishing return under proviso to sub-section (1) to pay either the self-assessed tax or an amount that may be
prescribed.
22
DELHI GAZETTE : EXTRAORDINARY
PART IV]
It also seeks to amend sub-section (9) by removing reference of section 37 and section 38 and to amend the
proviso to said sub-section (9) so as to provide for thirtieth day of November following the end of the financial
year, or the date of furnishing of the relevant annual return, whichever is earlier, as the last date for the
rectification of errors in the return furnished under section 39.
It also seeks to amend sub-section (10) so as to provide for furnishing of details of outward supplies of a tax
period under sub-section (1) of section 37 as a condition for furnishing the return under section 39 for the said
tax period.
8. Clause 8 of the Bill seeks to substitute a new section for section 41 of the Delhi Goods and Services Tax Act so
as to do away with the concept of "claim" of eligible input tax credit on a "provisional" basis and to provide for
availment of self-assessed input tax credit subject to such conditions and restrictions as may be prescribed.
9. Clause 9 of the Bill seeks to omit section 42 of the Delhi Goods and Services Tax Act relating to matching,
reversal and reclaiming of input tax credit so as to do away with the concept of "claim" of eligible input tax
credit on a "provisional" basis and subsequent matching, reversals and reclaim of such credit. It further seeks to
omit section 43 relating to matching, reversal and reclaim of reduction in output tax liability so as to do away
with two-way communication process in return filing. It also seeks to omit section 43A.
10. Clause 10 of the Bill seeks to amend sub-section (1) of section 47 of the Delhi Goods and Services Tax Act so
as to provide for levy of late fee for delayed filing of return under section 52 and to remove reference of section
38 as there is no requirement of furnishing details of inward supplies by the registered person under the said
section 38.
11. Clause 11 of the Bill seeks to amend sub-section (2) of section 48 of the Delhi Goods and Services Tax Act so
as to remove reference to section 38 therefrom as there is no requirement of furnishing details of inward
supplies by the registered person under the said section 38.
12. Clause 12 of the Bill seeks to amend sub-section (4) of section 49 of the Delhi Goods and Services Tax Act so
as to provide for prescribing restrictions for utilizing the amount available in the electronic credit ledger.
It also seeks to insert sub-section (12) so as to provide for prescribing the maximum proportion of output tax
liability which may be discharged through the electronic credit ledger.
13. Clause 13 of the Bill seeks to substitute a new sub-section for sub-section (3) of section 50 of the Delhi Goods
and Services Tax Act, retrospectively, with effect from the 1st July, 2017, so as to provide for levy of interest
on input tax credit wrongly availed and utilised, and to provide for prescribing manner of calculation of interest
in such cases.
14. Clause 14 of the Bill seeks to amend proviso to sub-section (6) of section 52 of the Delhi Goods and Services
Tax Act so as to provide for thirtieth day of November following the end of the financial year, or the date of
furnishing of the relevant annual return, whichever is earlier, as the last date upto which the rectification of
errors shall be allowed in the statement furnished under sub-section(4).
15. Clause 15 of the Bill seeks to amend proviso to sub-section (1) of section 54 of the Delhi Goods and Services
Tax Act so as to explicitly provide that claim of refund of any balance in the electronic cash ledger shall be
made in such form and manner as may be prescribed.
It further seeks to amend sub-section (2) so as to align it with sub-section (1) by providing time limit of two
years from the last day of the quarter in which the supply was received for claiming refund of tax paid on
inward supplies of goods or services or both by the person specified in the said sub-section.
It also seeks to amend sub-section (10) so as to extend the scope of the said sub-section to all types of refund
claims.
[PART IV
DELHI GAZETTE : EXTRAORDINARY
23
It also seeks to insert a new sub-clause (ba) in clause (2) of Explanation in order to provide clarity regarding
the relevant date for filing refund claim in respect of supplies made to a Special Economic Zone developer or a
Special Economic Zone unit.
16. Clause 16 of the Bill seeks to amend notification number 9/2018-State Taxdated 23th February,2018 to notify
www.gst.gov.in, retrospectively, with effect from 22nd June, 2017, as the Common Goods and Services Tax
Electronic Portal, for all functions provided under Delhi Goods and Services Tax Rules, 2017, save as
otherwise provided in the notification issued vide number 69/2019-State Tax dated 20th August, 2020.
17. Clause 17 of the Bill seeks to amend notification number 13/2017-State Taxdated 30th June 2017 so as to notify
rate of interest under sub-section (3) of section 50 of the Delhi Goods and Services Tax Act as 18%,
retrospectively, with effect from the 1st day of July, 2017.
18. Clause 18 of the Bill seeks to provide retrospective exemption from State tax in respect of supply of
unintended waste generated during the production of fish meal (falling under heading 2301, Notification
No. 01/2017-State Tax (Rate) dated 30th June, 2017), except for fish oil, during the period from the 1st day of
July, 2017 upto the 30th day of September, 2019 (both days inclusive).It further seeks to provide that no refund
shall be made of the said tax which has already been collected.
19. Clause 19 of the Bill seeks to give retrospective effect to the notification of the Government of Delhi in the
Department of Finance (Revenue-1) number 25/2019-State Tax (Rate)dated 12th December, 2019 with effect
from the 1stday of July, 2017. It further seeks to provide that no refund shall be made of the state tax which has
already been collected.
MANISH SISODIA,
Deputy Chief Minister/Finance Minister
Government of NCT of Delhi
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: 2023.01.17 23:18:20 +05'30'