5487 DG/2024
(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
foÙk ¼O;;&I½ foHkkx
अजधसूचना
दिल् ली, 28 अगस्ट् त, 2024
la[;k&29@2023&jkT; dj
la- Qk- 3 ¼10½foÙk¼O;;&I½ 2024&25@Mh,l&I@716.—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh
eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 3½ ¼ftls blesa blds i”pkr~ mä vf/kfu;e dgk x;k gS½ dh /kkjk 148
}kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] ifj"kn dh flQkfj'kksa ij ] mä vf/kfu;e dh /kkjk 107 dh mi/kkjk ¼2½ esa fufnZ"V
fdlh jftLVªhd`r O;fä ;k vf/kdkjh }kjk ikyu dh tkus okyh fuEufyf[kr fo'ks"k çfØ;k vf/klwfpr djrh gS] tks
,l,yih ¼lh½ la[;kad 32709&32710@2018 Hkkjr la?k cuke fQYdks VªsM lsaVj izkbosV fyfeVsM ds ekeys esa ekuuh;
mPPkre U;k;ky; ds funs'kksa ds vuqlj.k esa ifji= la[;k 182@14@2022&th,lVh] fnukad 10 uoacj] 2022 ds vuqlkj
mDr vf/kfu;e dh /kkjk 73 ;k /kkjk 74 ds v/khu mfpr vf/kdkjh }kjk ikfjr vkns'k ds fo#+) dksbZ vihy Qkby djus
dk vk”k; j[krk gSA
2- vkns'k ds fo#) vihy bl vf/klwpuk ds mikca/k& I esa layXu iz:i esa nks çfr;ksa esa dh tk,xh vkSj vkSj mDr
vf/kfu;e dh ;Fkk fLFkfr] /kkjk 107 dh mi&/kkjk ¼1½ ;k /kkjk 107 dh mi&/kkjk ¼2½ esa fufnZ"V le; ds Hkhrj vihyh;
सं. 223]
दिल्ली, बुधवार, अगस्ट् त 28, 2024/भाद्र 6, 1946
[रा.रा.रा.क्षे.दि. सं. 168
No. 223]
DELHI, WEDNESDAY, AUGUST 28, 2024/BHADRA 6, 1946
[N. C. T. D. No. 168
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-29082024-256737
SG-DL-E-29082024-256737
एस.जी.-डी.एल.-अ.-29082024-256737
SG-DL-E-29082024-256737
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
çkf/kdkjh ds le{k eSU;qvy :i ls çLrqr dh tk,xh] vkSj ,sls le; dh x.kuk bl vf/klwpuk ds tkjh gksus dh rkjh[k ;k
mä vkns'k dh rkjh[k] tks Hkh i”pkrorhZ gks] ls dh tk,xh%
ijarq fd bl vf/klwpuk ds tkjh gksus ls igys vihyh; çkf/kdkjh ds ikl mä vf/kfu;e dh /kkjk 107 ds çko/kkuksa ds
vuqlkj vkns'k ds fo#) Qkby dksbZ Hkh vihy bl vf/klwpuk ds vuqlkj Qkby dh xbZ ekuh tk,xhA
3- vihydrkZ dks mä vkns'k ds fo#) vihy Qkby djus dh iwoZ 'krZ ds :i esa mä vf/kfu;e dh /kkjk 107 dh
mi&/kkjk ¼6½ esa fufnZ"V dksbZ Hkh jde tek djuk visf{kr ugha gksxkA
4- bl vf/klwpuk ds rgr Qkby dh xbZ vihy ds lkFk vkns'k dh Lo&çekf.kr çfr lfgr lqlaxr nLrkost layXu gksaxs
vkSj ,slh vihy vkSj lqlaxr nLrkostksa ij fnYyh eky vkSj lsok dj vf/kfu;e 2017] ds fu;e 26 ds mi&fu;e ¼2½ esa
fufnZ"V O;fä }kjk gLrk{kj fd, tk,axsA
5- vihy dh çkfIr ij] tks bl vf/klwpuk esa micaf/kr lHkh vis{kkvksa dks iwjk djrh gS] vihy la[;kd dks minf”kZr djrs
gq, ,d ikorh] vihyh; çkf/kdkjh ;k mlds }kjk bl laca/k esa izkf/k—r vf/kdkjh }kjk iz:i th,lVh ,ih,y &02 esa
eSU;qvy :i ls tkjh dh tk,xh vkSj vihy dsoy rHkh Qkby dh tk,xh tc mijksDr ikorh tkjh dh gksA
6- vihyh; çkf/kdkjh] vius vkns'k ds lkFk] bl vf/klwpuk ds lkFk mikca/k&2 ds :Ik esa layXu ç:Ik esa vkns'k dk lkjka'k
tkjh djsxkA
jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns'k ls rFkk muds uke ij]
jfoUnz dqekj] mi lfpo ¼O;;& I½
vपाca/k & 1
vihyh; çkf/kdkjh ls vihy
¼,l,yih ¼lh½ la0 32709&32710@2018 Hkkjr la?k cuke fQYdks VªsM lsaVj izkbosV fyfeVsM ds ekeys esa ekuuh; mPpre
U;k;ky; }kjk tkjh funsZ'kksa ds vuqlj.k esa ifji= la[;k 182@14@2022&th,lVh] fnukad 10 uoacj] 2022 ds vuqlkj
ikfjr vkns'k ds fo#) QkbYk dh xbZ½
1- th,lVhvkbZ,u&
2- vihydrkZ dk fof/kd uke &
3- O;kikj dk uke] ;fn dksbZ gks&
4- irk&
5- vkns'k la[;k &
vkns”k rkjh[k&
6- ftl vkns'k ds fo#) vihy dh xbZ gS] mls ikfjr djus okys vf/kdkjh dk inuke&
7- ftl vkns'k ds fo#) vihy dh xbZ gS mldh lalwpuk dh frfFk &
8- izkf/k—r प्रतितिधि dk uke &
9- fooknk/khu ekeys ds C;kSjs&
¼i½ fooknk/khu ekeys dk laf{kIr fooj.k &
¼ii½ ifji= la[;kad 182@14@2022& th,lVh] rkjh[k 10 uoacj 2022¼vf/kfu;e&okj½ tkjh gksus ls iwoZ nkok dh xbZ
Vªkaft'kuy ØsfMV dh jkf'kA
¼iii½ mijksä mi&en ¼ii½ esa fufnZ’V nkos ds laca/k esa /kkjk 73@74 ds rgr ikfjr fdlh Hkh vkns'k ds C;kSjs%
¼d½ vkns'k la[;k & vkns”k rkjh[k&
¼[k½ mä vkns'k ds vuqlkj vuqज्ञाि jde ¼vf/kfu;e&okj½ & #-
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
¼x½ mä vkns'k ds vuqlkj m/ngj.k gqvk C;kt vkSj tqekZuk ¼vf/kfu;e&okj½ & #
¼?k½ D;k mä vkns'k ds fo#) dksbZ vihy nk;j dh xbZ gS & gka@ugha
¼M-½ ;fn vihy Qkby dh xbZ gS rks vihy la[;k& vihy rkjh[k&
¼p½ mä vihy dh izkfLFkfr&fuLrkj.k@yafcr
¼N½ ;fn vihy dk fuiVkjk gks tkrk gS rks mä vihy ds vuqlkj Loh—r ØsfMV jde ¼vf/kfu;e&okj½ & #-
¼iv½ ifji= la[;kad 182@14@2022&th,lVh] rkjh[k 10 uoacj 2022 ¼vf/kfu;e&okj½ tkjh gksus ls iwoZ nkok dh xbZ
Vªkaft'kuy ØsfMV dh jdeA
¼v½mijksDr mien ¼iii½ esa fufnZ’V nkos ds vuqlj.k esa Lohd`r dzsfMV dh jde ¼vf/kfu;e&okj½ & #-
¼vi½ fooknk/khu jde ¼vf/kfu;e&okj½& #-
10- D;k vihydrkZ O;fäxr :i ls lqukokbZ pkgrk gS & gk¡@ugha
11- rF;ksa dk fooj.k%
12- vihy dk vk/kkj%
13- çkFkZuk%
lR;kiu
eSa]< >, lR;fu"Bk ls iqf"V vkSj ?kks"k.kk djrk gwa fd ;gka Åij nh xbZ tkudkjh esjh loksZÙke tkudkjh vkSj
fo'okl ds vuqlkj lR; vkSj lgh gS vkSj blesa dqN Hkh fNik;k ugha x;k gSA
LFkku%
rkjh[k%
gLrk{kj
vkosnd dk uke
fVIi.k%
1- ;fn fdlh ç'u dk mÙkj nsus ds fy, fn;k x;k LFkku vi;kZIr ik;k tkrk gS] rks vyx 'khV dk mi;ksx
fd;k tk ldrk gSA
2- v{kj ^^,u-,-^^ fdlh Hkh vkbVe ds fo#) vfHkfyf[kr fd;k tk ldsxk tks bl vihy ds
fy, visf{kr ugha gSA
vपाca/k & 2
ifji= la[;k 182@14@2022&th,lVh] fnukad 10 uoacj] 2022 ds vuqlkj ikfjr vkns'k ds lanHkZ esa vihyh; çkf/kdkjh
}kjk vkns'k tkjh djus ds i”pkr~ miyC/k laØe.kdkyhu ØsfMV dk lkjka'k
d- th,lVhvkbZ,u&
[k- vihykFkhZ@O;fä dk uke&
vihykFkhZ@O;fä dk irk &
x- vkns'k ds fo#) vihy dh xbZ& lanHkZ ¼;fn dksb gks½ rkjh[k&
?k- vihy la[;k rkjh[k&
M-- O;fäxr lquokbZ&
p - la{ksi esa vkns'k&
4
DELHI GAZETTE : EXTRAORDINARY
PART IV]
N- vkns'k dh izkfLFkfr& iqf"V@mikarfjr@fujLr
t - vihy ds i”pkr~ ØsfMV@ekax dh jkf'k&
fof”kf’V;ka
dsaæh; dj
jkT;@la?k jkT;{ks= dj
d½ mfpr vf/kdkjh ds vkns'k ds vuqlj.k esa vuqKs; ikbZ tkus
okyh laØe.kdkyhu dzsfMV jde
[k½ vihyh; çkf/kdkjh }kjk अवधारित jkf'k
LFkku%
rkjh[k%
gLrk{kj%
vihyh; çkf/kdkjh dk uke%
inuke%
vf/kdkfjrk%
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 28th August, 2024
No. 29/2023-State Tax
No. F. 3 (10)/Fin.(Exp-I)/2024-25/DS-I/716.—In exercise of the powers conferred by section
148 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereinafter referred to as the
said Act), the Lieutenant Governor of National Capital Territory of Delhi, on the
recommendations of the Council, hereby notifies the following special procedure to be followed
by a registered person or an officer referred to in sub-section (2) of Section 107 of the said Act
who intends to file an appeal against the order passed by the proper officer under section 73 or
74 of the said Act in accordance with Circular No. 182/14/2022-GST, dated 10th of November,
2022 pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s
Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018.
2.
An appeal against the order shall be made in duplicate in the Form appended to this notification at
ANNEXURE-1 and shall be presented manually before the Appellate Authority within the time specified in sub-
section (1) of section 107 or sub-section (2) of section 107 of the said Act, as the case may be, and such time shall
be computed from the date of issuance of this notification or the date of the said order, whichever is later:
Provided that any appeal against the order filed in accordance with the provisions of section 107
of the said Act with the Appellate Authority before the issuance of this notification, shall be deemed to
have been filed in accordance with this notification.
3.
The appellant shall not be required to deposit any amount as referred to in sub-section (6) of section 107
of the said Act as a pre-condition for filing an appeal against the said order.
4.
An appeal filed under this notification shall be accompanied by relevant documents including a self-
certified copy of the order and such appeal and relevant documents shall be signed by the person specified in sub-
rule (2) of rule 26 of Delhi Goods and Services Tax Rules, 2017.
5.
Upon receipt of the appeal which fulfills all the requirements as provided in this notification, an
acknowledgement, indicating the appeal number, shall be issued manually in FORM GST APL-02 by the Appellate
Authority or an officer authorised by him in this behalf and the appeal shall be treated as filed only when the
aforesaid acknowledgement is issued.
6.
The Appellate Authority shall, along with its order, issue a summary of the order in the Form appended
to this notification as ANNEXURE-2.
By Order and in the Name of the Lt. Governor of
the National Capital Territory of Delhi,
RAVINDER KUMAR, Dy. Secy. (Exp.-I)
[PART IV
DELHI GAZETTE : EXTRAORDINARY
5
ANNEXURE-1
Appeal to Appellate Authority
(Filed against an order passed in accordance with Circular No. 182/14/2022-GST, dated 10th of November, 2022
pursuant to the directions issued by the Hon’ble Supreme Court in the Union of India v/s Filco Trade Centre Pvt.
Ltd., SLP(C) No.32709-32710/2018)
1.
GSTIN–
2.
Legal name of the appellant –
3.
Trade name, if any –
4.
Address –
5.
Order No. -
Order dated –
6.
Designation of the officer passing the order appealed against –
7.
Date of communication of the order appealed against –
8.
Name of the authorized representative –
9.
Details of the case under dispute –
(i)
Brief issue of the case under dispute –
(ii)
Amount of transitional credit claimed before the issuance of circular no. 182/14/2022-GST, dated 10th
of November, 2022 (Act-wise)–
(iii)
Details of any order u/s 73/74 passed in respect of the claim referred to in sub-item (ii) above:
(a) Order No. -
Order dated-
(b) Amount allowed as per said order (Act-wise)- Rs.
(c) Interest and penalty levied as per said order (Act-wise)- Rs.
(d) Whether any appeal preferred against said order- Yes/No
(e) If appeal filed then Appeal No.-
Appeal Date-
(f) Status of said Appeal- Disposed/Pending
(g) If appeal disposed off then amount of credit allowed as per said Appeal (Act-wise)- Rs.
(iv)
Amount of transitional credit claimed after the issuance of circular no. 182/14/2022-GST, dated 10th of
November, 2022 (Act-wise)–
(v)
Amount of credit allowed in pursuance of claim referred to in sub-item (iii) above (Act-wise)- Rs.
(vi)
Amount under dispute (Act-wise)- Rs.
10.
Whether the appellant wishes to be heard in person – Yes / No
11.
Statement of facts:
12.
Grounds of appeal:
13.
Prayer:
Verification
I, <
>, hereby solemnly affirm and declare that the information given hereinabove is
true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
Signature
Name of the Applicant
Note:
1.
If the space provided for answering any item is found to be insufficient, separate sheets may be used.
2.
The letters “N.A.” may be recorded against any item that is not required for this Appeal.
6
DELHI GAZETTE : EXTRAORDINARY
PART IV]
ANNEXURE-2
SUMMARY OF TRANSITIONAL CREDIT AVAILABLE AFTER ISSUE OF ORDER BY THE
APPELLATE AUTHORITY WITH REFERENCE TO AN ORDER PASSED IN ACCORDANCE
WITH CIRCULAR NO. 182/14/2022-GST, DATED 10th of NOVEMBER, 2022
A. GSTIN -
B. Name of the Appellant/ person- Address of the Appellant/person-
C. Order appealed against- Ref. (if any)
Dated-
D. Appeal No.
Dated-
E. Personal Hearing-
F. Order in Brief-
G. Status of Order- Confirmed/Modified/Rejected
H. Amount of Credit/ Demand after Appeal-
Particulars
Central Tax
State/UT Tax
a) Amount of transitional credit found to be admissible pursuant to order
ofthe Proper Officer
b) Amount determined by Appellate Authority
Place:
Date:
Signature:
Name of the Appellate Authority:
Designation:
Jurisdiction
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.
SARVESH KUMAR
SRIVASTAVA
Digitally signed by SARVESH KUMAR
SRIVASTAVA
Date: 2024.08.29 22:46:27 +05'30'