855 DG/2024
(1)
रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
xxxGIDHxxx
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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
I
fnYyh] 7 Qjojh] 2024
I
I
.—fnYyh eky ,oa lsokdj vf/kfu;e] 2017 ¼2017
dk 03½½ dh /kkjk 9 dh mi /kkjk ¼1½] mi /kkjk ¼3½ vkSj mi /kkjk ¼4½] /kkjk 11 dh mi /kkjk ¼1½] /kkjk 15 dh mi /kkjk ¼5½]
/kkjk 16 dh mi /kkjk ¼1½ vkSj /kkjk 148 ds rgr çnÙk 'kfä;ksa dk ç;ksx djrs gq,] jk’Vªh; jkt/kkuh {ks= fnYYkh ds
mijkT;iky] bl ckr ls larq"V gksrs gq, fd ,slk djuk tufgr esa vko';d gS] vkSj th,lVh ifj"kn dh flQkfj'kksa ds
vk/kkj ij] ,rí~okjk] bl ljdkj] dh vf/klwpuk la[;k 11@2017&jkT; dj ¼nj½] ftls la-Qk-
03¼15½@foÙk¼jktLo&I½@2017&18@Mh,l&VI@381] fnukad 30 twu] 2017 ds rgr fnYyh ds jkti=] vlk/kkj.k] ds
Hkkx&IV esa çdkf'kr fd;k x;k Fkk] eSa vkSj vkxs Hkh fuEufyf[kr la'kks/ku djrs gaS] ;Fkk%&
mä vf/klwpuk esa]&
¼d½ rkfydk esa]
¼1½ Øe la[;k 3 ds lkeus] vkbVe ¼ie½ esa] d‚ye ¼3½ esa] fuEufyf[kr Li"Vhdj.k Mkyk tk,xk] vFkkZRk~%&
^^O;k[;k &;g en rkfydk ds Øe la[;k 3 ds fo#) en ¼iv½] ¼v½ vkSj ¼vi½ ds mu mi&enksa dks oSls lanfHkZr
djrk gS tSls vf/klwpuk la[;k 03@2022 jkT; dj ¼nj½ fnukad 17-10-2022 ds ek/;e ls fujLr gksus ls igys vf/klwpuk
esa ekStwn FksA**(
सं. 49]
दिल्ली, बुधवार, फरवरी 7, 2024/माघ 18, 1945
[रा.रा.रा.क्षे.दि. सं. 419
No. 49]
DELHI, WEDNESDAY, FEBRUARY 7, 2024/MAGHA 18, 1945
[N. C. T. D. No. 419
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-07022024-251924
SG-DL-E-07022024-251924
एस.जी.-डी.एल.-अ.-07022024-251924
SG-DL-E-07022024-251924
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
¼ii½ Øe la[;k 9 ds lkeus] d‚ye ¼3½ esa] en ¼iii½ esa] mi&en ¼[k½ esa] d‚ye ¼5½ ds varxZr çfof"V;ksa esa] 'krZ
¼2½ esa]&
¼d½ 'kCnksa] vadksa vkSj v{kjksa ^^mä foÙkh; o"kZ ds rRdky igys 15 ekpZ rd** ds LFkku ij 'kCn] vad vkSj v{kj ^^fiNys
foÙkh; o"kZ dh 1 tuojh dks ;k mlds ckn ysfdu iwoZorhZ foÙkh; o"kZ ds 31 ekpZ rd**] çfrLFkkfir fd;k tk,xk(
¼[k½ pkSFks çko/kku ds ckn] fuEufyf[kr çko/kku Mkyk tk,xk] vFkkZRk~% &
^^c”krsZ ;g Hkh fd thVh, }kjk ,d foÙkh; o"kZ ds nkSjku vkiwfrZ dh xbZ lsokvksa ij th,lVh dk Hkqxrku djus ds
fy, bLrseky fd;k x;k fodYi vxys vkSj Hkfo"; ds foÙkh; o"kksaZ ds fy, ç;ksx fd;k x;k ekuk tk,xk tc rd fd
thVh, vuqca/k VI esa fjolZ pktZ edSfuTe ds rgr okilh ds fy, fiNys foÙkh; o"kZ dh 1 tuojh dks ;k mlds ckn
ysfdu iwoZorhZ foÙkh; o"kZ ds 31 ekpZ rd ?kks"k.kk nkf[ky ugha djrk gS A^^
¼iii½ Øe la[;k 24 ds lkeus] d‚ye ¼3½ esa] en ¼i½ esa] Li"Vhdj.k ds [kaM ¼i½ esa mi&[kaM ¼t½ dks gVk fn;k tk,xkA
¼[k½ vuqyXud V esa]
¼i½ iSjk 2 esa] 'kCnksa ^^foÙkh; o"kZ dk var ftlds fy, ;g ç;ksx fd;k tkrk gS** ds LFkku ij] 'kCn vkSj vkadM+s
^^foÙkh; o"kZ dh 'kq#vkr ftlds fy, esa fu;r rkjh[k ls igys vuqca/k VI nkf[ky djds fjolZ pktZ ra= ds rgr
okilh djus dk fodYi pqurk gw¡ **] çfrLFkkfir fd;k tk,xk(
¼ii½ ifjf'k"V ds uksV esa] 'kCn] vad vkSj v{kj fdlh Hkh foÙkh; o"kZ ds fy, mijksDr fodYi dk ç;ksx djus dh
vafre frfFk iwoZorhZ foÙkh; o"kZ dh 15 ekpZ gS** ds LFkku ij] 'kCn] vad vkSj v{kj ^^fdlh Hkh foÙkh; o"kZ ds fy,
mijksDr fodYi dk ç;ksx fiNys foÙkh; o"kZ dh 1 tuojh dks ;k mlds ckn ysfdu iwoZorhZ foÙkh; o"kZ ds 31 ekpZ rd
fd;k tk,xk ** çfrLFkkfir fd;k tk,xk(
¼x½ vuqca/k V ds ckn] fuEufyf[kr vuqca/k Mkyk tk,xk] vFkkZRk~%&
jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns'k ls rFkk muds uke ij]
jfoUnz dqekj] mi lfpo ¼O;;&I½
VI
rkjh[k%&
1- eSa@ge ¼O;fä dk uke½] eSllZa------------------ dk vf/k—r çfrfuf/k foRRkh; o’kZ ds nkSjku vuqyXud V
¼fnukad ½ gekjs }kjk vkiwfrZ fd, x, eky ds ifjogu ds laca/k esa thVh, dh lsokvksa ij Q‚joMZ pktZ
edSfuTe ds varxZr th,lVh dk Hkqxrku djus ds fodYi dk ç;ksx fd;k FkkA(
2- eSa ,rí~okjk ?kks"k.kk djrk gwa fd eSa foÙkh; o"kZ --------------- ds fy, fjolZ pktZ ra= ij okil ykSVuk pkgrk gwa(
3- eSa le>rk gwa fd ,d ckj bl fodYi dk ç;ksx djus ds ckn bls ,d o"kZ ds Hkhrj cnyus dh vuqefr ugha
nh tk,xh vkSj ;g fodYi ml foÙkh; o"kZ ds var rd ykxw jgsxk ftlds fy, bls ç;ksx fd;k x;k gSA
dkuwuh uke% &
th,lVhvkbZ,u%&
iSu uacj&
çkf/k—r çfrfuf/k ds gLrk{kj%
çkf/k—r gLrk{kjdrkZ dk uke%
thVh, dk iwjk irk%
¼{ks=kf/kdkj okys th,lVh çkf/kdj.k dh fnukafdr ikorh½
uksV% fdlh Hkh foÙkh; o"kZ ds fy, mijksä fodYi dk ç;ksx fiNys foÙkh; o"kZ dh 1 tuojh dks ;k mlds ckn ysfdu
iwoZorhZ foÙkh; o"kZ ds 31 ekpZ rd fd;k tk,xk A^^
2- ;g vf/klwpuk fnukad 27-07-2023 ls ykxw gksxhA
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
iz/kku vf/klwpuk la[;k 11@2017&jkT; dj ¼nj½] dks la-Qk-03¼15½@foÙk¼jktLo&I½@2017&18@Mh,l&VI@381]
fnukad 30 twu] 2017 ds rgr fnYyh ds jkti=] vlk/kkj.k esa çdkf'kr fd;k x;k Fkk vkSj blesa vafre ckj
vf/klwpuk la[;k 05@2023&jkT; dj ¼nj½] ftls la-Qk-03¼07½@foÙk¼O;;&I½@2023&24@Mh,l&I@612] fnukad
06 tqykbZ] 2023 ds rgr ljdkjh jkti= esa çdkf'kr fd;k x;k Fkk] ds }kjk la'kks/ku fd;k x;k FkkA
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 7th February, 2024
No. 06/2023-State Tax (Rate)
F. No. 3 (22)/Fin.(Exp-I)/2023-24/DS-I/122.—In exercise of the powers conferred by sub-section (1),
sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15,
sub-section (1) of section 16 and section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the
Lieutenant Governor of National Capital Territory of Delhi, on being satisfied that it is necessary in the public interest
so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification
of this Government issued Notification No. 11/2017-State Tax (Rate), published in the Gazette of Delhi,
Extraordinary, Part IV, vide No. F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/381 dated 30.06.2017, namely:-
In the said notification, -
(A)
in the Table,
(i) against serial number 3, in column (3), in item (ie), following explanation shall be inserted, namely:-
“Explanation. –This item refers to sub-items of the item (iv), (v) and (vi), against serial number 3
of the Table as they existed in the notification prior to their omission vide notification
No. 03/2022-State Tax (Rate) dated the 17th October, 2022.”;
(ii) against serial number 9, in column (3), in item (iii), in sub-item (b), in the entries under column (5),
in condition (2), -
(a) for the words, figures and letters “on or before the 15th March of the preceding Financial
Year”, the words, figures and letters “on or after the 1st January of the preceding Financial Year
but not later than 31st March of the preceding Financial Year” shall be substituted;
(b) after the fourth proviso, the following proviso shall be inserted, namely:-
“Provided also that the option exercised by GTA to itself pay GST on the services supplied by it
during a Financial Year shall be deemed to have been exercised for the next and future financial
years unless the GTA files a declaration in Annexure VI to revert under reverse charge
mechanism on or after the 1st January of the preceding Financial Year but not later than 31st
March of the preceding Financial Year.”;
(iii) against serial number 24, in column (3), in item (i), in the Explanation, in clause(i) , sub-clause(h)
shall be omitted.
(B)
in Annexure V,
(i) in para 2, for the words “end of the financial year for which it is exercised”, the words and figures “the
start of the financial year for which I exercise option to revert under reverse charge mechanism by filing
Annexure VI on or before the due date” shall be substituted;
(ii) in note to the Annexure, for the words, figures and letters “The last date for exercising the above
option for any financial year is the 15th March of the preceding financial year”, the words, figures and
letters “The above option for any Financial Year shall be exercised on or after 1st January of the preceding
Financial Year but not later than 31st March of the preceding Financial Year” shall be substituted;
(C)
after Annexure V, the following Annexure shall be inserted, namely:-
By Order and in the Name of the Lt. Governor of the
National Capital Territory of Delhi,
RAVINDER KUMAR, Dy. Secy. (Exp.-I)
4
DELHI GAZETTE : EXTRAORDINARY
PART IV]
“Annexure VI
FORM
Form for exercising option by a Goods Transport Agency intending to revert under reverse charge
mechanism to be filed before the commencement of any financial year to be submitted before the
jurisdictional GST Authority.
Reference No.-
Date: -
1. I/We
(name of Person), authorized representative of M/s had exercised option to
pay GST on the services of GTA in relation to transportation of goods supplied by us during, the
financial year……………under forward charge by filing Annexure V on ...................................... ;
2. I hereby declare that I want to revert to reverse charge mechanism for Financial Year ........ ;
3. I understand that this option once exercised shall not be allowed to be changed within a period of one year
from the date of exercising the option and will remain valid till the end of the financial year for which it is
exercised.
Legal Name:
- GSTIN: -
PAN No.
Signature of Authorized representative:
Name Authorized Signatory:
Full Address of GTA:
(Dated Acknowledgment of jurisdictional GST Authority)
Note : The above option for any Financial Year shall be exercised on or after 1st January of the preceding Financial
Year but not later than 31st March of the preceding Financial Year”.
2.
This notification shall come into force with effect from 27th July, 2023.
Note : The principal notification number 11/2017 -State Tax (Rate), dated 30.06.2017 was published in the Gazette
of Delhi, Extraordinary, Part-IV, vide No. F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/381, dated 30.06.2017 and last
amended vide Notification No. 05/2023-State Tax (Rate), dated 06.07.2023, published in the official gazette
vide, No. F.3 (07)/Fin.(Exp-I)/2023-24/DS-I/612 dated 06.07.2023.
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: 2024.02.07 23:00:30
+05'30'