6561 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

vfèklwpuk

fnYyh] 10 अक् तूबर] 2024

la[;k&38@2023&jkT; dj

la- Qk- 3 ¼14½@foÙk¼O;;&I½@2024&25@Mh,l&I@867-—fnYyh eky ,oa lsok dj vfèkfu;e]

2017 ¼2017 dk 03½ dh èkkjk 164 }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] jk"Vªh; jktèkkuh {ks= fnYyh ds mijkT;iky]

ifj"kn dh flQkfj'kksa ij] ,rn~ }kjk fnYyh eky ,oa lsok dj fu;ekoyh] 2017 dks vkSj vf/kd la'kksfèkr djus ds fy,

fuEufyf[kr fu;e cukrs gSa] vFkkZr% &

1-

¼1½ bu fu;eksa dks fnYyh eky ,oa lsok dj ¼f}rh; la'kksèku½ fu;ekoyh] 2023 dgk

tk,A

¼2½ bu fu;eksa esa vU;Fkk micafèkr dks NksM+dj] ;s fnukad 04 vxLr] 2023 ls ço`Ùk gksaxs A

2- fnYyh eky ,oa lsok dj fu;ekoyh] 2017 ds fu;e 8 esa&

¼i½ mi&fu;e ¼4d½ ds LFkku ij fuEufyf[kr mi&fu;e dks çfrLFkkfir fd;k tk,xk] vFkkZr~%&

सं. 252]

दिल्ली, िजनवार, अक् तूबर 12, 2024/आजिन 20, 1946

[रा.रा.रा.क्षे.दि. सं. 214

No. 252]

DELHI, SATURDAY, OCTOBER 12, 2024/ASHVINA 20, 1946

[N. C. T. D. No. 214

भारत सरकार

GOVERNMENT OF INDIA

एस.जी.-डी.एल.-अ.-22102024-258112

SG-DL-E-22102024-258112

2

DELHI GAZETTE : EXTRAORDINARY

PART IV]

Þ¼4d½ tgka èkkjk 25 dh mi&èkkjk ¼6?k½ ds varxZr vfèklwfpr O;fä ds vfrfjDr dksbZ Hkh vkosnd vkèkkj la[;k

ds çek.khdj.k dk fodYipqurk gS rks mls mi&fu;e ¼4½ ds varxZr vkosnu dks tek djrs le; vkèkkj la[;k

dk izek.khdj.k djkuk gksxk rFkk ,sls ekeyksa esa vkosnu tek djus dh frfFk] vkèkkj la[;k ds çek.khdj.k dh

frfFk ;k mi&fu;e ¼4½ ds varxZr izi= th,lVh vkjbZth&01 ds Hkkx [k esa vkosnu tek djus dh frfFk ls

ianzg fnu] buesa ls tks Hkh igys gks] gksxhA

;g micaf/kr gS fd /kkjk 25 dh mi&èkkjk ¼6?k½ ds v/khu vfèklwfpr O;fä ds vfrfjDr fdlh O;fä }kjk

mi&fu;e ¼4½ ds v/khu fd, x, çR;sd vkosnu ds i”pkr~] ftlus vk/kkj la[;k ds izek.khdj.k dk fodYi

pquk gS vkSj ftls MkVk fo”ys’k.k rFkk tksf[ke ekunaMksa ds vk/kkj ij lkekU; iksVZy ij igpkuk x;k gS] mudk

ck;ksesfVªd&vkèkkfjr vk/kkj çek.khdj.k fd;k tk,xk vkSj èkkjk 25 dh mi&èkkjk ¼6x½ ds v/khu ;Fkk vf/klwfpr

vkosnd ds laca/k esa] dksbZ oS;fDrd vkosnd gS ;k tgka dksbZ oS;fDrd vkosnd ugha gS ,sls O;fDr;ksa dk QksVks

fy, tk,xk] lkFk gh bl mi&fu;e ds iz;kstukFkZ vk;qDr }kjk vf/klwfpr fdlh ,d lqfo/kk dsUnz ij

izi=th,lVh vkjbZth&01 esa vkosnu ds lkFk viyksM fd, x, nLrkostksa dh ewy izfr dk lR;kiu fd;k

tk,xk rFkk vkosnu bl ijarqd ds v/khu fu/kkZfjr izfØ;k ds iwjk gksus ds i”pkr~ gh iw.kZ ekuk tk,xkA

¼ii½ mi&fu;e ¼5½ esa] Þmi&fu;e ¼4½ß ds 'kCn] dks"Bd vkSj vad ds i'pkr] Þ;k mi&fu;e ¼4d½ß ds 'kCn] dks"Bd]

vad vkSj v{kj dks lfUufo’V fd;k tk,xkA

3- mä fu;eksa ds fu;e 9 esa]

¼i½ mi&fu;e ¼1½ ds ijarqd dhyach iafä esa] Þmä O;fä dh mifLFkfr esaÞ 'kCnksa dk foyksi fd;k tk,xkA

¼ii½ mi&fu;e ¼1½ ds ijarqd esa] [kaM ¼d½ ds i'pkr~ fuEufyf[kr [kaM dks lfUufo’V fd;k tk,xk] vFkkZr~%&

^^¼dd½ fu;e 8 ds mi&fu;e ¼4d½ esa ;FkkfofufnZ’V vk/kkj la[;k dk izek.khdj.k djk;k gS] dks dkjksckj ds LFkku

ij HkkSfrd lR;kiu djus ds fy, MsVk fo'ys"k.k ,oa tksf[ke ekunaM ds vk/kkj ij lkekU; iksVZy ij igpkuk

tkrk gS( ;kÞ

¼iii½ mi&fu;e ¼2½ ds ijarqd esa] [kaM ¼d½ ds i'pkr~ fuEufyf[kr [kaM dks lfUufo’V fd;k tk,xk] vFkkZr~%&^^¼dd½

fu;e 8 ds mi&fu;e ¼4d½ esa ;FkkfofufnZ’V vk/kkj la[;k dk izek.khdj.k djk;k gS] dks dkjksckj ds LFkku ij

HkkSfrd lR;kiu djus ds fy, MsVk fo'ys"k.k ,oa tksf[ke ekunaM ds vk/kkj ij lkekU; iksVZy ij igpkuk tkrk

gS( ;kÞ

4- mä fu;eksa dsfu;e 10d esa] Þ;Fkk'kh?kz] fdUrq iSarkyhl fnu ls vfèkd ugÈß 'kCnksa vkSj vadksa ls vkjaHk gksus okys rFkk

Þfdlh vU; micaèk dk vuqikyu djus ds fy,ß 'kCnksa ls lekIr gksus okys Hkkx ds LFkku ij fuEufyf[kr dks

çfrLFkkfir fd;k tk,xk] vFkkZr~%&

iathdj.k çnku djus dh frfFk ls rhl fnuksa dh vofèk ds Hkhrj] ;k izi= th,lVhvkj&1 esa èkkjk 37 ds varxZr eky

;k lsokvksa vFkok nksuksa dh ckgjh vkiwÆr ds fooj.k çLrqr djus ls igys ;k bUokWbl çLrqr djus dh lqfoèkk dk

mi;ksx djus ls igys] buesa lstks Hkh igys gks] lkekU; iksVZy ij cSad [kkrs ds fooj.k ds lacaèk esa tkudkjh çLrqr

djsaA

5- mä fu;eksa ds fu;e 21d esa] &

¼i½ mi&fu;e ¼2d½ ds LFkku ij fuEufyf[kr mi&fu;e dks çfrLFkkfir fd;k tk,xk] vFkkZr~%&

Þ¼2d½ tgka&

¼ad½ izi= th,lVhvkj&1 esa çLrqr ckgjh vkiwÆr ds fooj.k lfgrèkkjk 39 ds varxZr iath—r O;fä }kjk çLrqr

foojf.k;ksa dh rqyuk;k mlds vkiwÆrdrkZvksa }kjk muds izi= th,lVhvkj&1 esa çLrqr ckgjh vkiwÆr ds fooj.k

ds vkèkkj ij çkIr vkarfjd vkiwÆr ds fooj.k ls dh tkrh gS] ;k ,slk vU; fo'ys"k.k] tSlk fd ifj"kn~ dh

vuq”kalk ij fd;k tk ldrk gS] ;g n'kkZrk gS fd egRoiw.kZ varj ;k folaxfr;ka gSa tks vfèkfu;e ds çkoèkkuksa ;k

blds varxZr cuk, x, fu;eksa ds mYya?ku dk ladsr nsrh gSa] ftlds dkj.k mä O;fä dk iathdj.k jí fd;k

tk ldrk gS] ;k

[PART IV

DELHI GAZETTE : EXTRAORDINARY

3

¼[k½ iath—r O;fä }kjk fu;e 10d ds çkoèkkuksa dk mYya?ku fd;k x;k gS]

,sls O;fä dk iathdj.k fuyafcr dj fn;k tk,xk vkSj mä O;fä dks izi= th,lVh vkjÃth&31 esa]

bysDVª‚fud :i ls] lkekU; iksVZy ij] ;k iathdj.k ds le; miyC/k djk, x, mlds Ã&esy irs ij ,d

lwpuk Hkstdj ;k le;≤ ij la'kksfèkr djds lwfpr fd;k tk,xk] ftlesa mä varjksa] folaxfr;ksa ;k

xSj&vuqikyuksa ij çdk'k Mkyk tk,xk vkSj mlls rhl fnuksa dh vofèk ds Hkhrj ;g Li"V djus ds fy, dgk

tk,xk fd mldk iathdj.k D;ksa u jí dj fn;k tk,AÞ

¼ii½ mi&fu;e ¼4½ dsnwljs ijarqd ds i'pkr~] fuEufyf[kr ijarqd dks lfUufo’V fd;k tk,xk] vFkkZr~%&

^^;g Hkh micaf/kr gS fd tgka fu;e 10d ds izko/kkuksa ds mYya?ku gsrq mi&fu;e ¼2d½ ds varxZr iathdj.k dks

fuyafcr dj fn;k x;k gS vkSj fu;e 22 ds varxZr leqfpr vfèkdkjh }kjk iathdj.k igys gh jí ugÈ fd;k

x;k gS] ogka fu;e 10d ds çkoèkkuksa ds vuqikyu ij iathdj.k dk fuyacu jí dj fn;k x;k ekuk tk,xkAÞ

6- mä fu;eksa dsfu;e 23 ds mi&fu;e ¼1½ esa] tks fnukad 01 väwcj] 2023 ls izHkkoh gS&

¼ad½ Þrhl fnuksa dh vofèk ds HkhrjÞ 'kCnksa ls 'kq: gksus okys vkSj Þèkkjk 30Þ 'kCnksa vkSj vadksa ds lkFk lekIr gksus okys

Hkkx ds LFkku ij] Þiathdj.k jí djus laca/kh vkns'k ds ikyu dh frfFk ls uCcs fnuksa dh vofèk ds HkhrjÞ 'kCnksa

dks çfrLFkkfir fd;k tk,xkA

¼[k½ igys ijarqd esa] Þ;g micaf/kr gS fdß 'kCnksa ds LFkku ij fuEufyf[kr dks çfrLFkkfir fd;k tk,xk] vFkkZr~%&

Þ;g micaf/kr gS fd,slh vofèk] i;kZIr dkj.k n'kkZ, tkus ij] rFkk dkj.kksa dks ys[kc) djds] vk;qä ;k bl laca/k esa

mlds }kjk çkfèk—r vfèkdkjh }kjk] tks vij vk;qä ;k la;qä vk;qä dh jSad ls uhps dk u gks]

;FkkfLFkfr]vfrfjä vofèk dks ,d lkS vLlh fnu ls vf/kd ugha c<+k;k tk ldsxk%

vkxs ;g Hkh micaf/kr gS fdß(

¼x½ nwljs ijarqd esa] Þvkxs micaf/kr gSß 'kCnksa ds LFkku ij] Þ;g Hkh micaf/krgSß 'kCnksa dks çfrLFkkfir fd;k tk,xkA

7- mä fu;eksa dsfu;e 25 ds LFkku ij fuEufyf[kr fu;e dks çfrLFkkfir fd;k tk,xk] vFkkZr~% &

Þ25- dqN ekeyksa esa dkjksckjh ifjlj dk HkkSfrd lR;kiu&

¼1½ tgka leqfpr vfèkdkjh larq’V gS fd iathdj.k çnku fd, tkus ds i'pkr~ fdlh O;fä ds dkjksckj ds LFkku dk

HkkSfrd lR;kiu visf{kr gS] rks og dkjksckj ds LFkku dk ,slk lR;kiu djk ldsxk vkSj lR;kiu fjiksVZ dks

QksVks lfgr vU; nLrkostksa ds lkFk] ,sls lR;kiu dh frfFk ls iaæg dk;Z fnolksa dh vofèk ds Hkhrj lkekU;

iksVZy ij çi= th,lVh vkjÃth&30 esa viyksM fd;k tk,xkA

¼2½ tgka fu;e 9 ds mi&fu;e ¼1½ ds ijarqd esa] fofuÆn"V ifjfLFkfr;ksa esa iathdj.k çnku djus ls iwoZ fdlh O;fä

ds dkjksckj ds LFkku dk HkkSfrd lR;kiu visf{kr gS] ogka leqfpr vfèkdkjh dkjksckj ds LFkku dk ,slk lR;kiu

djk,xk vkSj lR;kiu fjiksVZ QksVks lfgr vU; nLrkostksa ds lkFk lkekU; iksVZy ij çi= th,lVh vkjÃth&30

esa] mä ijarqd esa] fofuÆn"V le;kofèk iw.kZ gksus ls de ls de ikap dk;Z fnol iwoZ viyksM dh tk,xhAÞ

8- mä fu;eksa ds fu;e 43 esa] mi&fu;e ¼5½ ds i'pkr~&

¼d½ Li"Vhdj.k 1 esa] [kaM ¼x½ dk foyksi fd;k tk,xk(

¼[k½ Li"Vhdj.k 2 ds i'pkr~] tks fnukad 01 vDVwcj] 2023 ls izHkkoh gS] fuEufyf[kr Li"Vhdj.k dks lfUufo’V

fd;k tk,xk] vFkkZr~%&

Li"Vhdj.k 3 %& fu;e 42 vkSj bl fu;e ds ç;kstukFkZ] vfèkfu;e dh vuqlwph&III ds vuqPNsn 8 ds

mi&vuqPNsn ¼d½ esa mfYyf[kr xfrfofèk;ksa ;k ysu&nsu dk ewY;] ftls vfèkfu;e dh èkkjk 17 dh mi&èkkjk

¼3½ ds Li"Vhdj.k ds [kaM ¼[k½ ds varxZr NwV çkIr vkiwÆr;ksa ds ewY; esa 'kkfey fd;k tkuk vko';d gS] vkus

okys ;kf=;ksa dks varjkZ"Vªh; gokà vìksa esa vkxeu VÆeuy ij “kqYd eqDr nqdkuksa ls eky dh vkiwÆr dk ewY;

gksxkAÞ

4

DELHI GAZETTE : EXTRAORDINARY

PART IV]

9- mä fu;eksa dsfu;e 46 ds [kaM ¼p½ dsijarqd esa] ÞçkIrdrkZ dk uke vkSj irk mlds fiudksM lfgr rFkk jkT; dk

uke ,oa mä irk çkIrdrkZ ds vfHkys[k esa irk ekuk tk,xkß 'kCnksa ds LFkku ij ÞçkIrdrkZ ds jkT; dk uke vkSj mls

çkIrdrkZ ds vfHkys[k esa ntZ irk ekuk tk,xkß fuEu 'kCnksa dks çfrLFkkfir fd;k tk,xkA

10- mä fu;eksa dsfu;e 59 ds mifu;e ¼6½ ds[kaM ¼?k½ ds i'pkr~ fuEufyf[kr [kaMksa dks lfUufo’Vfd;k tk,xk] vFkkZr~%&

Þ¼M-½ dksbZ iath—r O;fä] ftls dj vofèk ;k vofèk;ksa ds lacaèk esa] fu;e 88?k ds mi&fu;e ¼1½ ds çkoèkkuksa ds

varxZr lkekU; iksVZy ij lwpuk tkjh dh xà gS] mls rc rd izi= th,lVhvkj&1 esa èkkjk 37 ds varxZreky ;k

lsokvksa vFkok nksuksa dh ckgjh vkiwÆr dk fooj.k çLrqr djus ;k ckn dh dj vofèk ds fy, bUokWbl çLrqr djus dh

lqfoèkk dk mi;ksx djus dh vuqefr ugÈ nh tk,xh] tc rd fd mlus mä lwpuk esa ;Fkk fofuÆn"V vfrfjä buiqV

VSDl ØsfMV ds cjkcj jkf'k dk Hkqxrku ugÈ fd;k gks ;k fu;e 88?k ds mi&fu;e ¼2½ ds çkoèkkuksa ds varxZr

;Fkkisf{krvHkh rd “ks’k Hkqxrku fd, tkus okys vfrfjä buiqV VSDl ØsfMV dh jkf'k ds lacaèk esa dkj.kksa dks Li"V

djrs gq, mÙkj çLrqr ugÈ fd;k gks(

¼p½ fdlh iath—r O;fä dks èkkjk 37 ds varxZr izi= th,lVhvkj&1 esa ;k bUokWbl çLrqr djus dh lqfoèkk dk

mi;ksx djds eky ;k lsokvksa vFkok nksuksa dh ckgjh vkiwÆr dk fooj.k çLrqr djus dh vuqefr ugÈ nh tk,xh] ;fn

mlus fu;e 10d ds çkoèkkuksa ds vuqlkj cSad [kkrs dk fooj.k çLrqr ugÈ fd;k gSA**

11- mä fu;eksa ds fu;e 64 esa] fnukad 01 vDVwcj] 2023 ls izHkkoh] ÞHkkjr esa O;fä ds vykokß 'kCnksa ds LFkku ij

Þ,dh—r eky vkSj lsok dj vfèkfu;e] 2017 ¼2017 dk 13½ dh èkkjk 14 ;k mlds uke ij fuÆn"V xSj&dj ;ksX;

v‚uykbu çkIrdrkZß 'kCnksa dks çfrLFkkfir fd;k tk,xkA

12- mä fu;eksa ds fu;e 67 ds mi&fu;e ¼2½ esa] fnukad 01 vDVwcj] 2023 ls izHkkoh] Þfooj.kksaß 'kCnksa ls vkjaHk gksus okys

vkSj ÞvkiwÆrdrkZvksaß 'kCnksa ij lekIr gksus okys Hkkx ds LFkku ij Þmi&fu;e ¼1½ ds varxZr v‚ijsVj }kjk çLrqr èkkjk

52 dh mi&èkkjk ¼1½ ds varxZr lzksr ij lax`ghr dj ds fooj.k çR;sd iath—r vkiwÆrdrkZvksa dks bysDVª‚fud :i ls

miyCèk djk;k tk,xkß 'kCnksa dks çfrLFkkfir fd;k tk,xkA

13- mä fu;eksa ds fu;e 88x ds i'pkr~ fuEufyf[kr fu;e dks lfUufo’V fd;k tk,xk] vFkkZr~%&

Þ88?k- buiqV VSDl ØsfMV vkSj fjVuZ esa çkIr buiqV VSDl ØsfMV ds fooj.k okys Lor%&l`ftr C;kSjs esa

miyCèk buiqV VSDl ØsfMV esa varj ls fuiVus dk rjhdk &

¼1½ tgka iath—r O;fä }kjk izi= th,lVhvkj&3[k esa mlds }kjk çLrqr dj vofèk ;k vofèk;ksa ds fy, fooj.kh esa

çkIr buiqV VSDl ØsfMV dh jkf'k] mä dj vofèk ;k vofèk;ksa ds lacaèk esa izi= th,lVhvkj&2[k esa buiqV

VSDl ØsfMV ds fooj.k okys Lor%&l`ftr C;kSjk ds vuqlkj ,sls O;fä dks miyCèk buiqV VSDl ØsfMV ls vfèkd

gS] tSlk Hkh ekeyk gks] ,slh jkf'k vkSj ,sls çfr'kr ls] tSlk fd ifj"kn~ }kjk vuq'kaflr fd;k tk ldrk gS] mä

iath—r O;fä dks lkekU; iksVZy ij bysDVª‚fud :i ls izi= th,lVh Mhvkjlh&01x ds Hkkx d esa ,sls varj

dh lwpuk nh tk,xh vkSj ,slh lwpuk dh ,d çfr mlds iathdj.k ds le; miyC/k djk, x, ;k le;&le;

ij ;Fkk la'kksfèkr mlds Ã&esy irs ij Hkh Hksth tk,xh] ftlesa mä varj ij çdk'k Mkyrs gq, mls funsZ'k

fn;k tk,xk fd&

¼ad½ èkkjk 50 ds varxZr ns; C;kt lfgr mDr izi= th,lVhvkj&3[k esa çkIr vfrfjä buiqV VSDl ØsfMV

ds cjkcj jkf'k dk Hkqxrku izi= th,lVh Mhvkjlh&03 ds ekè;e ls djsa] ;k

¼[k½ lkekU; iksVZy ij buiqV VSDl ØsfMV esa mijksä varj ds dkj.kksa dks Lkkr fnuksa dh

vofèk ds Hkhrj Li’V djsaA

¼2½ mi&fu;e ¼1½ esa fuÆn"V iath—r O;fä] mä mi&fu;e esa fuÆn"V lwpuk çkIr gksus ij] ;k rks]

¼d½ èkkjk 50 ds varxZr ns; C;kt lfgr izi= th,lVh Mhvkjlh&01x ds Hkkx d esa ;Fkk fofuÆn"V

vfrfjä buiqV VSDl ØsfMV ds cjkcj jkf'k dk Hkqxrku iw.kZr% ;k vkaf'kd :i ls izi= th,lVh

Mhvkjlh&03 ds ekè;e ls djsa vkSj izi= th,lVh Mhvkjlh&01x ds Hkkx [k esa mlds fooj.k lkekU;

iksVZy ij bysDVª‚fud :i ls çLrqr djsa] ;k

[PART IV

DELHI GAZETTE : EXTRAORDINARY

5

¼[k½ mä mi&fu;e esa fofuÆn"V vofèk ds Hkhrj lkekU; iksVZy ij bysDVª‚fud :i ls mÙkj çLrqr djsa]

ftlesa izi= th,lVh Mhvkjlh&01x ds Hkkx [k esa Hkqxrku fd, tkus ds fy, vHkh Hkh 'ks"k vfrfjä

buiqV VSDl ØsfMV dh jkf'k] ;fn dksà gks] ds lacaèk esa dkj.kksa dks 'kkfey fd;k tk,A

¼3½ tgka mi&fu;e ¼1½ esa lanfHkZr lwpuk esa fofuÆn"V dksà jkf'k mä mi&fu;e esa fofuÆn"V vofèk ds Hkhrj

Hkqxrku dh tkuh “ks’k gS vkSj tgka iath—r O;fä }kjk pwd esa dksà Li"Vhdj.k ;k dkj.k çLrqr ugÈ fd;k

tkrk gS ;k tgka ,sls O;fä }kjk çLrqr Li"Vhdj.k ;k dkj.k leqfpr vfèkdkjh }kjk Lohdk;Z ugÈ ik;k tkrk gS]

rks mä jkf'k èkkjk 73 ;k èkkjk 74 ds çkoèkkuksa ds vuqlkj] tSlk Hkh ekeyk gks] ekaxs tkus ds fy, mRrjnk;h

gksxhA

14- mDr fu;eksa ds fu;e 89 esa&

¼d½ mi&fu;e ¼1½ ds rhljs ijarqd esa] Þmlds }kjk çLrqr dh tkus okyh visf{kr vafre fooj.kh esaß 'kCnksa

ds LFkku ij Þmlds }kjk çLrqr dh tkus okyh visf{kr vafre fooj.kh ds bl çdkj çLrqr fd, tkus

ds i'pkr ghß 'kCnksa dks çfrLFkkfir fd;k tk,xkA

¼[k½ mi&fu;e ¼2½ ds [kaM ¼V½ esa] Þdj dk HkqxrkuÞ 'kCnksa ds i”pkr~ ÞvkSj C;kt] ;fn dksà gks] rks ;k

Hkqxrku dh xà dksà vU; jkf'kÞ 'kCnksa ls lfUufo’V fd;k tk,xkA

15- mä fu;eksa ds fu;e 94 dks fnukad 01 vDVwcj] 2023 ls izHkkoh mi&fu;e ¼1½ ds :i esa iqu%Øekafdr fd;k tk,xk

vkSj tSlk fd bl çdkj iqu%Øekafdr mi&fu;e ds i'pkr~ fuEufyf[kr mi&fu;e dks lfUufo’V fd;k tk,xk]

vFkkZr~%&

Þ¼2½ mi&fu;e ¼1½ ds varxZr foyac dh vofèk esa fuEufyf[kr vofèk;ksa dks 'kkfey ugÈ fd;k tk,xk]

vFkkZr~%&

¼d½ fu;e 92 ds mi&fu;e ¼3½ ds varxZr izi= th,lVh vkj,QMh&08 esa lwpuk çkIr gksus dh frfFk ls

iUæg fnu ls vfèkd dh fdlh Hkh le;kofèk ds Hkhrj] vkosnd&

¼i½ izi= th,lVh vkj,QMh&09 esa tokc çLrqr djsa] ;k

¼ii½ vfrfjä nLrkostksa dks tek djsa ;k mÙkj nsa(

vkSj

¼[k½ vkosnd }kjk ;k rks cSad [kkrs ftlesa fjQaM tek fd;k tkuk gS] ds lgh fooj.k izLrqr djus ds fy,

;k bl izdkj izLrqr fd, x, cSad [kkrs ds fooj.kksa dh lR;kiu djus ds fy, yh xbZ dksbZ Hkh

le;kofèk] tgka Loh—r fjQaM dh jkf'k vkosnd }kjk çLrqr fd, x, cSad [kkrksa esa tek ugÈ dh tk

ldh FkhAÞ

16- mä fu;eksa ds fu;e 96 ds mi&fu;e ¼2½ esa nksuksa ijUrqdksa dk foyksi fd;k tk,xkA

17- mä fu;eksa ds fu;e 108 ds mi&fu;e ¼1½ esa&

¼ad½ Þ;k rks bysDVª‚fud :i ls vFkok vU;Fkk tSlk fd vk;qä }kjk vfèklwfpr fd;k tk,ß 'kCnksa ds LFkku

ij ÞbysDVª‚fud :i lsß 'kCn dks çfrLFkkfir fd;k tk,xk(

¼[k½ fuEufyf[kr ijarqd dks lfUufo’V fd;k tk,xk] vFkkZr~%&

Þ;g micaf/kr gS fd vihyh; çkfèkdkjh ds le{k vihy] lqlaxr nLrkostksa ds lkFk] çi=

th,lVh,ih,y&01 esa eSU;qvy :i ls rHkh ntZ dh tk ldsxh] ;fn&

¼i½ vk;qä us bl izdkj vfèklwfpr fd;k gS] ;k

¼ii½ lkekU; iksVZy ij vihy fd, tkus okys fu.kZ; ;k vkns'k dh vuqiyCèkrk ds dkj.k bls

bysDVª‚fud :i ls ntZ ugÈ fd;k tk ldrk gSA

vkSj ,sls ekeys esa] vihydrkZ dks rRdky ,d vuafre ikorh tkjh dh tk,xhAÞ

6

DELHI GAZETTE : EXTRAORDINARY

PART IV]

18- mä fu;eksa ds fu;e 109 ds mifu;e ¼1½ esa&

¼ad½ Þ;k rks bysDVª‚fud :i ls vFkok vU;Fkk tSlk fd vk;qä }kjk vfèklwfpr fd;k tk,ß 'kCnksa ds LFkku

ij ÞbysDVª‚fud :i lsß 'kCn dks çfrLFkkfir fd;k tk,xk(

¼[k½ fuEufyf[kr ijUrqd dks lfUufo’V fd;k tk,xk] vFkkZr~%&

Þ;g micaf/kr gS fd vihyh; çkfèkdkjh ds le{k vihy] lqlaxr nLrkostksa ds lkFk] çi=

th,lVh,ih,y&03 esa eSU;qvy :i ls rHkh ntZ dh tk ldsxh] tc&

¼i½ vk;qä us bl izdkj vfèklwfpr fd;k gS] ;k

¼ii½ lkekU; iksVZy ij vihy fd, tkus okys fu.kZ; ;k vkns'k dh vuqiyCèkrk ds dkj.k bls

bysDVª‚fud :i ls ntZ ugÈ fd;k tk ldrk gSA

vkSj ,sls ekeys esa] vihydrkZ dks rRdky ,d vuafre ikorh tkjh dh tk,xhAÞ

19- mä fu;eksa ds fu;e 142d ds i'pkr~ fuEufyf[kr fu;e dks lfUufo’V fd;k tk,xk] vFkkZr~%&

Þ142[k& vfèkfu;e dh èkkjk 79 ds varxZr olwy dh tkus okyh dqN ns; jkf'k;ksa dh lwpuk&

¼1½ tgka fu;e 88x ds lkFk ifBr èkkjk 75 ds vuqlkj ;k vU;Fkk] dj ;k C;kt dh dksà jkf'k èkkjk 79 ds

varxZr olwyh ;ksX; gks xà gS vkSj Hkqxrku ugÈ fd;k x;k gS] ogka leqfpr vfèkdkjh lkekU; iksVZy ij

bysDVª‚fud :i ls izi= th,lVh Mhvkjlh&01?k esa mä jkf'k ds fooj.k ds ckjs lwfpr djsxk] ;g

funsZf”kr djsxk fd pwddrkZ O;fä dks mä lwpuk nsus dh frfFk ls lkr fnuksa ds Hkhrj ykxw C;kt

lfgr mDr jkf”k] ;k tSlk Hkh ekeyk gks] C;kt dh jkf'k dk Hkqxrku djsa rFkk mä jkf'k dks

bysDVª‚fud ns;rk jftLVj ds Hkkx&II esa izi= th,lVh ih,eVh&01 esa ntZ fd;k tk,xkA

¼2½ mi&fu;e ¼1½ esa fuÆn"V lwpuk dks olwyh gsrq uksfVl ds :i esa ekuk tk,xkA

¼3½ tgka mi&fu;e ¼1½ esa fuÆn"V lwpuk esa fofuÆn"V dj ;k C;kt dh dksà jkf'k mä lwpuk esa fofuÆn"V

vofèk dh lekfIr ij Hkqxrku djuk “ks’k jgrk gS] rks leqfpr vfèkdkjh fu;e 143 ;k fu;e 144 ;k

fu;e 145 ;k fu;e 146 ;k fu;e 147 ;k fu;e 155 ;k fu;e 156 ;k fu;e 157 ;k fu;e 160 ds

çkoèkkuksa ds vuqlkj Hkqxrku u gqbZ “ks’k jkf'k dks olwyus ds fy, dk;Zokgh djsxkA

20- mä fu;eksa ds fu;e 162 esa] tks fnukad 01 vDVwcj] 2023 ls izHkkoh gS&

¼ad½ mi&fu;e ¼3½ esa] Þmlds le{k dk;Zokgh esa lg;ksx fd;k gS vkSjß dk foyksi fd;k tk,xk(

¼[k½ mi&fu;e ¼3½ ds i'pkr~] fuEufyf[kr mi&fu;e dks lfUufo’V fd;k tk,xk] vFkkZr~%&

Þ¼3d½ vk;qä mi&fu;e ¼3½ ds varxZr uhps nh xà rkfydk ds vuqlkj “keu jkf'k fuèkkZfjr djsxk %&

rkfydk

Ø0 la0

vijkèk

;fn vijkèk èkkjk 132 dh

mièkkjk ¼1½ ds [kaM ¼i½ ds

varxZr naMuh; gS rks jkf'k

dk 'keu

;fn vijkèk èkkjk 132 dh mièkkjk

¼1½ ds [kaM ¼ii½ ds varxZr naMuh;

gS rks jkf'k dk 'keu

¼1½

¼2½

¼3½

¼4½

1-

vfèkfu;e dh èkkjk 132 dh mièkkjk ¼1½

ds [kaM ¼d½ esa fofuÆn"V vijkèk

dj pksjh dh xbZ jkf”k ;k xyr

rjhds ls izkIr ;k mi;ksx fd,

x, buiqV VSDl ØsfMV dh jkf'k

;k xyr rjhds ls yh xbZ

fjQaM dh jkf'k dk ipgÙkj

çfr'kr rd] dj pksjh dh xÃ

,slh jkf'k ;k xyr rjhds ls

dj pksjh dh xbZ jkf”k ;k xyr rjhds

ls izkIr ;k mi;ksx fd, x, buiqV

VSDl ØsfMV dh jkf'k ;k xyr rjhds

ls yh xbZ fjQaM dh jkf'k dk lkB

çfr'kr rd] dj pksjh dh xà ,slh

jkf'k ;k xyr rjhds ls çkIr ;k

mi;ksx fd, x, buiqV VSDl ØsfMV

2-

vfèkfu;e dh èkkjk 132 dh mièkkjk ¼1½

ds [kaM ¼x½ esa fofuÆn"V vijkèk

3-

vfèkfu;e dh èkkjk 132 dh mièkkjk ¼1½

ds [kaM ¼?k½ esa fofuÆn"V vijkèk

[PART IV

DELHI GAZETTE : EXTRAORDINARY

7

4-

vfèkfu;e dh èkkjk 132 dh mièkkjk ¼1½

ds [kaM ¼M-½ esa fofuÆn"V vijkèk

çkIr ;k mi;ksx fd, x, buiqV

VSDl ØsfMV dh jkf'k ;k xyr

rjhds ls yh xbZ fjQaM dh jkf'k

ds U;wure ipkl çfr'kr ds

v/khu gSA

dh jkf'k ;k xyr rjhds yh xbZ fjQaM

dh jkf'k ds U;wure pkyhl çfr'kr ds

v/khu gSA

5-

vfèkfu;e dh èkkjk 132 dh mièkkjk ¼1½

ds [kaM ¼p½ esa fofuÆn"V vijkèk

dj pksjh dh xà jkf'k ds iPphl

çfr'kr ds cjkcj jkf'kA

dj pksjh dh xà jkf'k ds iPphl

çfr'kr ds cjkcj jkf'kA

6-

vfèkfu;e dh èkkjk 132 dh mièkkjk ¼1½

ds [kaM ¼t½ esa fofuÆn"V vijkèk

7-

vfèkfu;e dh èkkjk 132 dh mièkkjk ¼1½

ds [kaM ¼>½ esa fofuÆn"V vijkèk

8-

vfèkfu;e dh èkkjk 132 dh mièkkjk ¼1½

ds [kaM ¼d½] ¼x½ ls ¼p½ rFkk [kaM ¼t½

vkSj ¼>½ esa mfYyf[kr vijkèk djus dk

ç;kl djuk ;k vijkèk djus ds fy,

mdlkuk

dj pksjh dh xbZ ,slh jkf”k ;k

xyr rjhds ls izkIr ;k mi;ksx

fd, x, buiqV VSDl ØsfMV dh

jkf'k ;k xyr rjhds ls yh xbZ

fjQaM dh jkf'k ds iPphl

çfr'kr ds cjkcj jkf'kA

dj pksjh dh xbZ ,slh jkf”k ;k xyr

rjhds ls izkIr ;k mi;ksx fd, x,

buiqV VSDl ØsfMV dh jkf'k ;k xyr

rjhds ls yh xbZ fjQaM dh jkf'k ds

iPphl çfr'kr ds cjkcj jkf'kA

;g Hkh micaf/kr gS fd tgka O;fä }kjk fd;k x;k vijkèk mijksä rkfydk esa fofuÆn"V ,d ls vfèkd Jsf.k;ksa

ds varxZr vkrk gS] ogka ,sls ekeys esa 'keu jkf'k og jkf'k gksxh tks ml vijkèk ds fy, fuèkkZfjr dh xà gS

ftlds fy, mPprj 'keu jkf'k fofgr dh xà gSAÞ

21- mä fu;eksa ds fu;e 162 ds i'pkr~] fnukad 01 vDVwcj] 2023 ls izHkkoh fuEufyf[kr fu;e dks lfUufo’V fd;k

tk,xk] vFkkZr~%&

Þ163- lgefr vkèkkfjr lwpuk lk>k djuk &¼1½ tgka dksà iath—r O;fä nh xà lwpuk dks lk>k djus

dk fodYi pqurk gS&

¼da½ le;&le; ij ;Fkk la'kksfèkr izi= th,lVh vkjbZth&01 esa(

¼[k½ dqN vofèk ds fy, izi= th,lVhvkj&3[k dh fooj.kh esa(

¼x½ dqN dj vofèk ds fy, izi= th,lVhvkj&1] tks muds }kjk tkjh fd, x, bUokWbl] MsfcV uksV~l

vkSj ØsfMV uksV~l ls lacafèkr gS] tSlk fd le;&le; ij la'kksfèkr fd;k x;k gSA

èkkjk 158d dh mi&/kkjk ¼1½ esa lanfHkZr ç.kkyh ¼rRi'pkr~ Þvuqjksèk djus okyh ç.kkyhß ds :i esa lanfHkZr½

ds lkFk vuqjksèk djus okyh ç.kkyh ,slh lwpuk lk>k djus ds fy, mä iath—r O;fä dh lgefr çkIr

djsxh vkSj tgka ykxw gks] dj vofèk ds fooj.kksa ds lkFk lgefr dks lkekU; iksVZy ij laçsf"kr djsxhA

¼2½ iath—r O;fä mi&fu;e ¼1½ ds [kaM ¼x½ ds varxZr lwpuk lk>k djus ds fy, viuh lgefr rHkh

nsxk tc mlus lHkh çkIrdrkZvksa dh lgefr çkIr dj yh gks] ftUgsa mlus vuqjksèk ç.kkyh ds lkFk ,slh

tkudkjh lk>k djus ds fy, mä dj vofèk ds nkSjku bUokWbl] ØsfMV uksV vkSj MsfcV uksV tkjh fd,

gSa( vkSj tgka og viuh lgefr çnku djrk gS] ogka ,sls çkIrdrkZvksa dh lgefr çkIr dj yh xà ekuh

tk,xh A

¼3½ lkekU; iksVZy mifu;e ¼1½ esa fuÆn"V lwpuk dks mä ç.kkyh ls çkIr gksus ij vuqjksèkdrkZ ç.kkyh dks

laçsf"kr djsxk&

¼d½ mä iath—r O;fä dh lgefr] rFkk

¼[k½ dj vof/k ;k izkIrdrkZvksa dk fooj.k] tSlk Hkh ekeyk gks] ftlds lacaèk esa tkudkjh visf{kr gSAÞ

22-

mä fu;eksa ds çi= th,lVhvkj&3d ds var esa fuEufyf[kr dks lfUufo’V fd;k tk,xk] vFkkZr~%&Þ

8

DELHI GAZETTE : EXTRAORDINARY

PART IV]

;k

okÆ"kdfooj.kh u Hkjus ij èkkjk 46 ds vUrxZr fooj.kh pwd drkZvksa dks uksfVl

foÙkh; o"kZ& fooj.kh dk çdkj&th,lVhvkj&9@th,lVhvkj&9d

iath—r djnkrk gksus ds ukrs] vkidks fu;r frfFk rd dh xÃ;k çkIr vkiwÆr;ksa ds fy, okÆ"kd fooj.kh

çLrqr djuh vkSj@;k iwoksZDr foÙkh; o"kZ ds fy, Lo&çekf.kr feyku C;kSjk 'kkfey djuk vko';d gSA mä

foÙkh; o"kZ ds fy, okÆ"kd fooj.kh Hkjus ds fy, fuÆn"V fu;r frfFk lekIr gks xà gS vkSj ;g ns[kk x;k gS fd

vkius vkt rd mä fooj.kh ugha Hkjh gSA

2- vr% vkils vuqjksèk gS fd 15 fnuksa ds Hkhrj mä fooj.kh çLrqr djsa] vU;Fkk dkuwu ds vuqlkj tqekZuk yxkus

lfgr mfpr dkjZokà dh tk,xhA

3- vkids }kjk tqekZuk dk;Zokgh dk dkj.k crkvks uksfVl tkjh gksus ls igys ;fn mijksä fuÆn"V fooj.kh Hkj

nh xbZ gS rks ;g uksfVl okil fy;k x;k ekuk tk,xkA

4- ;g flLVe }kjk l`ftr uksfVl gS vkSj blds fy, gLrk{kj dh vko';drk ugÈ gSAß

23-

mä fu;eksa dsizi= th,lVhvkj&5d esa] tks fnukad 01 vDVwcj] 2023 ls izHkkoh gS(&

¼i½

'kh"kZd esa] ÞHkkjr esa O;fä;ksaÞ 'kCnksa ds LFkku ij Þ v‚uykbu çkIrdrkZ ¼,dh—r eky vkSj lsok dj

vfèkfu;e] 2017 esa ;Fkk ifjHkkf"kr½ rFkk Hkkjr esa iath—r O;fä;ksa dksÞ'kCn] dks"Bd vkSj vad dks

çfrLFkkfir fd;k tk,xk(

¼ii½

Øe la[;k 4 rFkk mlls lacafèkr çfof"V;ksa ds LFkku ij fuEufyf[kr Øe la[;k vkSj çfof"V;kas dks

çfrLFkkfir fd;k tk,xk] vFkkZr~%&

Þ4- vofèk % ekg&o"kZ(

4 ¼d½ ,vkj,u(

4 ¼[k½ ,vkj,u dh frfFk% ß(

¼iii½ Øe la[;k 5 es ÞmiHkksäkß 'kCn ds LFkku ij ÞxSj&dj ;ksX; v‚uykbu çkIrdrkZß 'kCn dks çfrLFkkfir

fd;k tk,xk(

¼iv½ Øe la[;k 5d esa ÞO;fä;ksaß 'kCn ds LFkku ij Þv‚uykbu çkIrdrkZß 'kCndks çfrLFkkfir fd;k tk,xk(

¼v½

Øe la[;k 5d rFkk mlls lacafèkr çfof"V;ksa ds i'pkr~ fuEufyf[kr Øe la[;k vkSj çfof"V;ksa dks

lfUufo’V fd;k tk,xk] vFkkZr~%

Þ5[k- xSj&dj;ksX; v‚uykbu çkIrdrkZ ds vfrfjDr Hkkjr esa iath—r O;fä;ksa dks dh xà dj;ksX;

ckgjh vkiwÆr] ftl ij dj dk Hkqxrku mä iath—r O;fä;ksa }kjk fjolZ pktZ vkèkkj ij fd;k tkuk

gSA

¼jkf'k #i, esa½

th,lVhvkÃ,u

dj ;ksX; ewY;

1

2

5x- xSj&dj;ksX; v‚uykbu çkIrdrkZ ds vfrfjDr Hkkjr esa iath—r O;fä;ksa dks dh xbZ dj;ksX;

ckgjh vkiwÆr;ksa esa la'kksèku] ftl ij dj dk Hkqxrku mä iath—r O;fä;ksa }kjk fjolZ pktZ vkèkkj ij

fd;k tkuk gSA

[PART IV

DELHI GAZETTE : EXTRAORDINARY

9

¼jkf'k #i, esa½

ekg

ewy th,lVhvkÃ,u

la'kksfèkr th,lVhvkÃ,u

dj;ksX; ewY;

1

2

3

4

24-

mä fu;eksa dsizi= th,lVhvkj&8 esa] tks fnukad 1 vDVwcj] 2023 ls izHkkoh gS]&

¼ad½ Øe la[;k 3 rFkk mlls lacafèkr çfof"V;ksa ds i'pkr~ fuEufyf[kr Øe la[;k vkSj çfof"V;ksa dks

lfUufo’V fd;k tk,xk] vFkkZr~%&

Þ3-1-

xSj&iath

r vkiwÆrdrkZvksa }kjk Ã&okf.kT; lapkyd ds ekè;e ls dh xà vkiwÆr;ksa

dk fooj.k

vkiwÆrdrkZ dh ukekadu

la[;k

dh xbZ vkiwÆr dk

ldy ewY;

okfil dh xà vkiwÆr dk

ewY;

vkiwÆr dk 'kq) ewY;

1

2

3

4

¼[k½ Øe la[;k 4 rFkk mlls lacafèkr çfof"V;ksa ds i'pkr~] fuEufyf[kr Øe la[;k vkSj çfof"V;ksa dks

lfUufo’V fd;k tk,xk] vFkkZr~%&

Þ4-1-

xSjiath

r vkiwÆrdrkZvksa }kjk Ã&okf.kT; lapkyd ds ekè;e ls dh xà vkiwÆr;ksa ds

fooj.kksa esa la'kksèku

ewy fooj.k

la'kksfèkr fooj.k

ekg

vkiwfrZdrkZ

dh

Ukkekadula[;k

vkiwfrZdrkZ

dh

Ukkekadula[;k

dh xbZ vkiwÆr

dk ldy ewY;

Okkfil dh xbZ

vkiwÆr dk ewY;

vkiwÆr dk 'kq)

ewY;

1

2

3

4

5

6

25-

mä fu;eksa dsizi= th,lVhvkj&9 ds] 'kh"kZd *vuqns'k* ds varxZr] &

¼d½ vuqPNsn 4 esa&

¼v½ Þ;k foÙkh; o"kZ 2021&22ß 'kCn] v{kj vkSj vad ds i'pkr~ Þ;k foÙkh; o"kZ 2022&23ß 'kCn] v{kj vkSj

vad dks lfUufo’V fd;k tk,xk(

¼c½ rkfydk ds nwljs d‚ye esa] &

¼I½ Øe la[;k 5?k] 5M- vkSj 5p ds lkeus var esa fuEufyf[kr çfof"V;ka lfUufo’V dh tk,axh] vFkkZr~% &

*foÙk o"kZ 2022&23 ds fy, iath—r O;fä xSj&th,lVh vkiwÆr ¼5p½ dh i`Fkd :Ik ls fjiksVZ djsxk

vkSj mlds ikl ;k rks viuh vkiwÆr dks NwV çkIr vkSj 'kwU; nj okyh vkiwÆr ds :i esa i`Fkd :Ik ls

fjiksVZ djus ;k dsoy ÞNwV çkIrÞ iafä esa bu nks 'kh"kks± ds fy, lesfdr tkudkjh dh fjiksVZ djus dk

fodYi gksxkA*

10

DELHI GAZETTE : EXTRAORDINARY

PART IV]

¼II½ Øe la[;k 5t] 5&> vkSj 5¥ ,oa 5V ds lkeus] Þ2020&21 rFkk 2021&22ß vad vkSj 'kCn ds LFkku

ij Øe'k% Þ2020&21] 2021&22 rFkk 2022&23ß vad vkSj 'kCn dks çfrLFkkfir fd;k tk,xk(

¼[k½vuqPNsn 5 dh rkfydk ds nwljs d‚ye esa] &

¼v½ Øe la[;k 6[k] 6x] 6?k vkSj 6M- ds lkeus] ÞfoÙkh; o"kZ 2019&20] 2020&21 rFkk 2021&22ß v{kj

vkSj vad ds LFkku ij Øe”k% ÞfoÙkh; o"kZ 2019&20] 2020&21] 2021&22 rFkk 2022&23ßv{kj] vad

rFkk “kCn] dks çfrLFkkfir fd;k tk,xk(

¼c½ Øe la[;k 7d] 7[k] 7x] 7?k] 7M-] 7p] 7N rFkk 7t ds lkeus]Þ2020&21 rFkk 2021&22ß vad vkSj

'kCn ds LFkku ij] Þ2020&21] 2021&22 rFkk 2022&23ß vad vkSj 'kCn dks çfrLFkkfir fd;k tk,xk(

¼x½ vuqPNsn 7 esa] &

¼v½ Þ 30 uoacj ] 2022 rd ntZ ß 'kCn vkSj vadds i”pkr~] fuEufyf[kr 'kCn] vad vkSj v{kj dks lfUufo’V

fd;k tk,xk] vFkkZr~% &

ÞfoÙkh; o"kZ 2022&23 ds fy, Hkkx&V esa foxr foÙkh; o"kZ ds ysunsu dk fooj.k 'kkfey gS] ysfdu

vçSy] 2023 ls vDVwcj] 2023 ds izi= th,lVhvkj&3[k esa Hkqxrku fd;k x;k gS] tks 30 uoacj ]

2023 rd Hkjk x;kAß

¼c½ rkfydk ds nwljs d‚ye esa] &

¼I½ Øe la[;k 10 vkSj 11 ds lkeus] var esa fuEufyf[kr dks lfUufo’V fd;k tk,xk] vFkkZr~%&

ÞfoÙkh; o"kZ 2022&23 ds fy,foxr foÙkh; o"kZ dhfooj.kh esa igys ls ?kksf"kr fdlh Hkh vkiwÆr esa

ifjoèkZu ;k la'kksèku dk fooj.k] ysfdu ,sls la'kksèku vçSy] 2023 ls vDVwcj] 2023 rd ds izi=

th,lVhvkj&1 dh rkfydk 9d] rkfydk 9[k rFkk rkfydk 9x esa çLrqr fd, x, Fks] tks 30 uoacj]

2023 rd Hkjs x,] dks ;gka ?kksf"kr fd;k tk,xkAß

¼II½ Øe la[;k 12 ds lkeus] &

¼i½ Þ30 uoacj] 2022 rd dh vofèk ;gka ?kksf"kr dh tk,xhA bu fooj.kksa dks Hkjus ds fy, izi=

th,lVhvkj&3[k dh rkfydk 4¼[k½ dk mi;ksx fd;k tk ldrk gSAß 'kCnksa] vadksa vkSj dks"Bdksa ds

i'pkr fuEufyf[kr dks lfUufo’V fd;k tk,xk] vFkkZr~%&

ÞfoÙkh; o"kZ 2022&23 ds fy,] vkÃVhlh ds fjolZy dk dqy ewY; ftls foxr foÙkh; o"kZ esa çkIr fd;k

x;k Fkk] ysfdu vçSy] 2023 ls vDVwcj] 2023 ds ekg ds fy, 30 uoacj] 2023 rd Hkjh xbZ foojf.k;ksa

esa izR;kofrZr] dks ;gk¡ ?kksf"kr fd;k tk,xkA bu fooj.kksa dks Hkjus ds fy, izi= th,lVhvkj&3[k dh

rkfydk 4¼[k½ dk mi;ksx fd;k tk ldrk gSAÞ

¼ii½ Þ2020&21 rFkk 2021&22ß vad vkSj 'kCn ds LFkku ij Þ2020&21] 2021&22 rFkk 2022&23ß vad vkSj

'kCn dks çfrLFkkfir fd;k tk,xk(

¼III½ Øe la[;k 13 ds lkeus] &

¼i½ ÞfoÙkh; o"kZ 2022&23 esa iqu% çkIr] ,sls iqu% çkIr vkÃVhlh dk fooj.k foÙkh; o"kZ 2022&23 dh okÆ"kd

fooj.kh esa çLrqr fd;k tk,xkß] 'kCnksa] v{kjksa vkSj vadksa ds i”pkr~] fuEufyf[kr dks lfUufo’V fd;k

tk,xk] vFkkZr~% &

ÞfoÙkh; o"kZ 2022&23 ds fy,] foxr foÙkh; o"kZ esa çkIr eky ;k lsokvksa ds fy, vkÃVhlh dk fooj.k izkIr fd;k x;k Fkk]

ysfdu blds fy, vkÃVhlh dk ykHk vçSy] 2023 ls vDVwcj] 2023 ds eghuksa ds fy, 30 uoacj] 2023 rd Hkjh xbZ

fooj.kh esa fy;k x;k Fkk] dks ;gka ?kksf"kr fd;k tk,xkA bu fooj.kksa dks Hkjus ds fy, izi= th,lVhvkj&3[k dh rkfydk

4¼d½ dk mi;ksx fd;k tk ldrk gSA gkykafd] dksà Hkh vkÃVhlh ftls èkkjk 16 dh mi&èkkjk ¼2½ ds nwljs ijUrqd ds

vuqlkj foÙkh; o"kZ 2022&23 esa okfil djfn;kx;k Fkk] ysfdu foÙkh; o"kZ 2023&24 esa iqu% çkIr fd;k x;k Fkk] ,sls iqu%

çkIr vkÃVhlh ds fooj.k foÙk o"kZ 2023&24 dh okÆ"kd fooj.kh esa çLrqr fd, tk,axsA ß

[PART IV

DELHI GAZETTE : EXTRAORDINARY

11

¼ii½ Þ2020&21 rFkk 2021&22ß vad vkSj 'kCn ds LFkku ij Þ2020&21] 2021&22 rFkk 2022&23ß vad vkSj

'kCn dks çfrLFkkfir fd;k tk,xk( &

¼?k½

vuqPNsn 8 dh rkfydk ds nwljs d‚ye esa] &

¼v½ Øe la[;k ds lkeus&

¼I½ 15d] 15[k] 15x rFkk 15?k(vkSj

¼II½ 15M-] 15p rFkk 15N]

Þ2020&21 rFkk 2021&22ß vad vkSj 'kCn ds LFkku ij Øe'k%Þ2020&21] 2021&22 vkSj 2022&23ß

v{kj] vad vkSj 'kCn dks çfrLFkkfir fd, tk,xkA

¼c½ Øe la[;k 16d] 16[k vkSj 16x ds lkeus] Þ2020&21 rFkk 2021&22ß vad vkSj 'kCn ds LFkku ij

Øe'k% Þ2020&21] 2021&22 rFkk 2022&23ß vad vkSj 'kCn dks çfrLFkkfir fd;k tk,xkA

¼l½ Øe la[;k 17 vkSj 18 ds lkeus] ÞfoÙkh; o"kZ 2021&22 ds fy,ß 'kCn] v{kj vkSj vad ds LFkku ij

ÞfoÙkh; o"kZ 2021&22 rFkk 2022&23 ds fy,ß 'kCn] v{kj vkSj vad dks çfrLFkkfir fd;k tk,xkA

26-

mä fu;eksa ds çi= th,lVhvkj &9x esa ] &

¼i½ Hkkx&d dh rkfydk esa &

¼ad½

Øe la[;k 9 esa] [k vkSj mlls lacafèkr çfof"V;ksa ds i'pkr fuEufyf[kr dks lfUufo’V fd;k tk,xk]

vFkkZr~% &

Þ[k&1

6 izfr”kr

-ß(

¼[k½

Øe la[;k 11 esa] Þ5izfr”krÞ fooj.k ds i'pkr~ fuEufyf[krdks lfUufo’V fd;k tk,xk] vFkkZr~%&

“6 izfr”kr

.”;

¼x½

Hkkx V esa ]Þ5izfr”krÞfooj.k ds i'pkr~ fuEufyf[kr dks lfUufo’V fd;k tk,xk] vFkkZr~%&

“6 izfr”kr

.”;

¼ii½

'kh"kZd ^^vuqns”k** ds varxZr*&

¼da½

vuqPNsn 4 esa] rkfydk ds nwljs d‚ye esa] Øe la[;k 5[k ds lkeus Þ2020&21 rFkk 2021&22ß

vad vkSj 'kCn ds LFkku ij Þ2020&21] 2021&22 rFkk 2022&23ß vad vkSj 'kCn dks çfrLFkkfir

fd;k tk,xk(

¼[k½

vuqPNsn 6 esa] rkfydk ds nwljs d‚ye esa] Øe la[;k 14 ds lkeus Þ2020&21 rFkk 2021&22ß

vad vkSj 'kCn ds LFkku ij Þ2020&21] 2021&22 rFkk 2022&23ß vad vkSj 'kCn dks çfrLFkkfir

fd;k tk,xkA

27- mä fu;eksa dsizi= th,lVh vkj,QMh&01 dsvuqyXud&1 esa C;kSjk&7 ds varxZrrkfydk ds LFkku ij fuEufyf[kr

rkfydk dks çfrLFkkfir fd;k tk,xk] vFkkZr~%&Þ

Ø-

la-

nLrkost+@bUokWbl fooj.k

Hkqxrku dh xbZ jkf'k dk fooj.k

izkIr fd, x, fjQaM dk fooj.k

nLrkost+

ds izdkj

,vkj,

u

la[;k

fnukad ,dhd`r

dj

dsUæh;

dj

jkT;

@

dsUæ

'kkflr

dj

midj

C;kt

dksbZ

vU;

¼d`I;k

fufnZ"V

djsa½

,dhd`

r dj

dsUæh;

dj

jkT;

@

dsUæ

'kkflr

dj

midj

C;kt

dksbZ

vU;

¼d`I;k

fufnZ"V

djsa½

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

12

DELHI GAZETTE : EXTRAORDINARY

PART IV]

28-

mä fu;eksa dsizi= th,lVh Mhvkjlh&01[k ds i'pkr fuEufyf[kr izi= dks lfUufo’V fd;k tk,xk] vFkkZr~

Þizi= th,lVh Mhvkjlh&01x

[ns[ksa fu;e 88?k]

Hkkx&d ¼flLVe }kjk l`ftr½

buiqV VSDl ØsfMV esa varj dh lwpuk Lor%&l`ftr C;kSjk esa miyCèk gS ftlesa buiqV VSDl ØsfMV vkSj

fooj.kh esa çkIr fd, x, tek /ku dk fooj.k 'kkfey gS

lanHkZ la[;k %

fnukad %

th,lVhvkÃ,u %

dkuwuh uke %

1-

;g ns[kk x;k fd izi= th,lVhvkj&3[k esa izLrqr fooj.kh esa vkids }kjk izkIr buiqV VSDl] fnukad <ls><rd>

dh vof/k ds fy, izi= th,lVhvkj&2[k esa vkidks miyC/k djk, x, buiqV VSDl ØsfMV ds fooj.k okys Lor%&l`ftr

C;kSjk ds vuqlkj vkids ikl miyC/k buiqV VSDl ØsfMV dh jkf”k ls- ---------------------------------------# vfèkd gS] ftldk fooj.k

fuUukuqlkj gS %

izi= dk çdkj

miyCèk@çkIr buiqV VSDl ØsfMV ¼#- esa½

vkÃth,lVh

lhth,lVh

,lth,lVh@;wVhth,lVh midj

dqy

izi= th,lVhvkj &2[k

izi= th,lVhvkj &3[k

izkIr vfrfjä buiqV VSDl ØsfMV

2- fu;e 88?k ds mi&fu;e ¼1½ ds vuqlkj] vkils ,rn~ }kjk vuqjksèk gS fd vki ;k rks mä vfrfjä buiqV VSDl ØsfMV

ds cjkcj jkf'k dks izi= th,lVh Mhvkjlh&03 ds ekè;e ls èkkjk 50 ds vUrxZr ns; C;kt lfgr Hkqxrku djsa rFkk izi=

th,lVh Mhvkjlh&01x ds Hkkx&[k esa mldk fooj.k çLrqr djsa vkSj@;k vfrfjä buiqV VSDl ØsfMV ds ml fgLls ds

lacaèk esa dkj.kksa dks 'kkfey djrs gq, izi= th,lVh Mhvkjlh&01x ds Hkkx&[k esa mÙkj çLrqr djsa] ftldk lkr fnuksa dh

vofèk ds Hkhrj Hkqxrku fd;k tkuk “ks’k gSA

3- ;g è;ku fn;k tk ldrk gS fd tgka vfrfjä buiqV VSDl ØsfMV dh dksà jkf'k lkr fnuksa dh vofèk iw.kZ gksus ds

i”pkr~ Hkh Hkqxrku dh tkuh “ks’k gS vkSj tgka vkids }kjk blds fy, dksà Li"Vhdj.k ;k dkj.k çLrqr ugÈ fd;k x;k gS

vFkok tgka vkids }kjk çLrqr Li"Vhdj.k ;k dkj.k leqfpr vfèkdkjh }kjk Lohdk;Z ugÈ ik;k tkrk gS] rks mä jkf'k

vfèkfu;e dh èkkjk 73 ;k èkkjk 74 ds çkoèkkuksa] tSlk Hkh ekeyk gks] ds vuqlkj ekaxh tk,axhA

4- ;g flLVe }kjk l`ftr uksfVl gS vkSj blds fy, gLrk{kj dh vko';drk ugÈ gSA

Hkkx&[k

buiqV VSDl ØsfMV esa varj dh lwpuk ds lacaèk esa djnkrk dk mÙkj

lwpuk dh lanHkZ la[;k%

fnukad%

d- eSaus izi= th,lVh Mhvkjlh&01x ds Hkkx d esa ;Fkk fuÆn"V vfrfjä buiqV VSDl ØsfMV ds cjkcj jkf'k dk

Hkqxrkuizi= th,lVh Mhvkjlh&03 ds ekè;e ls èkkjk 50 ds varxZr ns; C;kt lfgr] iw.kZr% ;k vkaf'kd :i ls dj

fn;k gS] vkSj ftldk fooj.k fuEukuqlkj gS%

izi=

th,lVh

'kh"kZ

ds

varxZr

dj

vofèk

vkÃth,lVh

lhth,lVh

,lth,lVh@

;wVhth,lVh

midj

C;kt

[PART IV

DELHI GAZETTE : EXTRAORDINARY

13

Mhvkjlh&03

dk ,vkj,u

Hkqxrku

1

2

3

4

5

6

7

8

vkSj@vFkok

[k- vfrfjä buiqV VSDl ØsfMV ds ml fgLls ds lacaèk esa dkj.k] ftudk Hkqxrku fd;k tkuk “ks’k gS] os fuEukuqlkj gSa%

lR;kiu

eSa -----------------------------------------------------------,rn~ }kjk lR;fu"Bk ls çfrKku rFkk ?kks’k.kk djrk@djrh gw¡ fd Åij nh xà tkudkjh

esjs loksZÙke Kku vkSj fo”okl ds vuqlkj lR; vkSj lgh gS rFkk blesa dqN Hkh fNik;k ugÈ x;k gSA

çkfèk—r gLrk{kjdrkZds gLrk{kj

uke%

inuke@in %

LFkku %

fnukad%

izi= ,lVhMhvkjlh&01?k

[ns[ksa fu;e 142[k]

/kkjk 79 ds varxZr olwyh ;ksX; jkf'k dh lwpuk

lanHkZ la[;k&

Ø0 la0

varj ds laf{kIr dkj.k

fooj.k ¼vfuok;Z½

1

mä dj vofèk ¼fdLrksa esa eky dh çkfIr ds ekeys lfgr½esa eky ;k lsokvksa dh

vkarfjd vkiwÆr çkIr u gksus ds dkj.k iwoZorÊ dj vofèk¼vksa½ esa buiqV VSDl

ØsfMV dk ykHk ugÈ mBk;k x;k A

2

iwoZorhZ dj vofèk¼vksa½ esa vutkus esa ;k xyrh vFkok pwd ds dkj.k buiqV VSDl

ØsfMV dk ykHk ugÈ mBk;k x;k A

3

eky ds vk;kr ds lacaèk esa çkIr vkÃVhlh] tks izi= th,lVhvkj&2[k esa ifjyf{kr

ugÈ gS

4

,lÃtsM ls vkarfjd vkiwÆr ds lacaèk esa çkIr vkÃVhlh] tks izi= th,lVhvkj

&2[k esa ifjyf{kr ugÈ gSA

5

foxr dj vofèk esa vkÃVhlh dk vfrfjä çR;korZu ftls orZeku dj vofèk esa

iqu% çkIr fd;k tk jgk gSA

6

iwoZorÊ dj vofèk esa fu;e 37 ds vuqlkj izR;kofrZr vkÃ-Vh-lh- ds lacaèk esa]

vkiwÆrdrkZ dks fd, x, Hkqxrku ij vkÃ-Vh-lh- dk iqu% ØsfMV A

7

iwoZorÊ dj vofèk esa fu;e 37d ds vuqlkj izR;kofrZr vkÃVhlh ds lacaèk esa]

vkiwÆrdrkZ }kjk fooj.kh Hkjus ij vkÃVhlh dk iqu% ØsfMVA

8

Ikzi= th,lVhvkj&3[k esa xyr fooj.k Hkjk x;k gS rFkk bls vkxkeh dj vofèk esa

la'kksfèkr fd;k tk,xk ¼eqæ.k lacaèkh =qfV;ka] xyr dj njksa vkfn lfgr½

9

dksà vU; dkj.k ¼d`i;k fufnZ’V djsa½

14

DELHI GAZETTE : EXTRAORDINARY

PART IV]

fnukad&

1- lwpukvksa dk fooj.k %

¼d½ foÙkh; o"kZ%

¼[k½ dj vofèk% fnukad------------------ls-------------------------rd

2- vfèkfu;e dh èkkjk¼vksa½ ;k fu;e¼vksa½ ftlds varxZr lwpuk tkjh dh tkrh gS% <èkkjk 75¼12½ la@l 79 ds fy,

Mª‚i Mkmu ;k psd c‚Dl miyCèk djk;k tk ldrk gS>

3- dj] C;kt ;k fdlh Hkh ns;jkf'k dk fooj.k%

¼jkf'k #- esa½

dj vofèk

vf/kfu;e ihvks,l

¼vkiwÆr

dk LFkku½

dj C;kt

tqekZuk

'kqYd vU;

dqy

ls

rd

1

2

3

4

5

6

7

8

9

10

dqy

vkidks ,rn~ }kjk lkr fnuksa ds Hkhrj Hkqxrku djus dk funsZ'k fn;k tkrk gS] vU;Fkk vfèkfu;e dh èkkjk 79 ds

çkoèkkuksa ds vuqlkj cdk;k jkf'k olwyus ds fy, vkids fo#) dk;Zokgh 'kq: dh tk,xhA

gLrk{kj%

uke%

inuke%

vfèkdkj {ks=%

irk%

lsok esa]

th,lVhvkÃ,u@vkÃMh

uke

irk

Vhi&

¼1½ dsoy mi;qDr {ks= gh Hkjs tk,Aß

Vhi%& ewy fu;e fnukad 22 twu] 2017 dh la[;k Qk0 3 ¼10½@foÙk ¼jktLo&1½@2017&18@Mh,l&1@342 ds }kjk

fnYyh jkti=] vlk/kkj.k Hkkx&IV dh /kkjk 3] dh mi/kkjk ¼i½ esa izdkf”kr fd;k x;k rFkk fnukad 27 ekpZ] 2023 dh

la[;k Qk0 3 ¼41½@foÙk ¼O;;&1½ 2022&23@Mh,l&1@256 ds }kjk fnYyh jkti=] vlk/kkj.k Hkkx&IV dh /kkjk 3] dh

mi/kkjk ¼i½ esa izdkf”kr dks vf/klwpuk la0 26@2022&jkT; dj ds }kjk vafre ckj la”kksf/kr fd;k x;kA

jk"Vªh; jktèkkuh {ks= fnYyh ds mijkT;iky

ds vkns'k ls rFkk muds uke ij]

jfoUnz dqekj] mi lfpo ¼O;;& I½

[PART IV

DELHI GAZETTE : EXTRAORDINARY

15

FINANCE (EXPENDITURE-I) DEPARTMENT

NOTIFICATION

Delhi, the 10th October, 2024

No. 38/2023-State Tax

No. F. 3 (14)/Fin.(Exp-I)/2024-25/DS-I/867.—In exercise of the powers conferred by section 164 of the

Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of National Capital Territory of

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

and Services Tax Rules, 2017,namely: —

1.

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

Amendment ) Rules, 2023.

(2) Save as otherwise provided in these rules, they shall come into force w.e.f. 4^th day of August, 2023.

2.

In the Delhi Goods and Services Tax Rules, 2017 , in rule 8-

(i)

for sub-rule (4A), the following sub-rule shall be substituted, namely:-

“(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for

authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), undergo

authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of

authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of

FORM GST REG-01 under sub-rule (4), whichever is earlier.

Provided that every application made under sub-rule (4) by a person, other than a person notified under sub-

section (6D) of section 25, who has opted for authentication of Aadhaar number and is identified on the

common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar

authentication and taking photograph of the applicant where the applicant is an individual or of such

individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is

not an individual, along with the verification of the original copy of the documents uploaded with the

application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the

purpose of this sub-rule and the application shall be deemed to be complete only after completion of the

process laid down under this proviso.”;

(ii) in sub-rule (5), after the words, brackets and figure “sub-rule (4), the words, brackets, figure and letter “ or

sub-rule (4A)”, shall be inserted.

3.

In the said rules, in rule 9,

(i) in sub-rule (1), in the proviso, in the long line, the words “in the presence of the said person” shall be

omitted.

(ii) in sub-rule (1), in the proviso, after clause (a), the following clause shall be inserted, namely: - “(aa) a

person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is

identified on the common portal, based on data analysis and risk parameters, for carrying out physical

verification of places of business; or”;

(iii) in sub-rule (2), in the proviso, after clause (a), the following clause shall be inserted, namely: - “(aa) a

person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is

identified on the common portal, based on data analysis and risk parameters, for carrying out physical

verification of places of business; or”

4.

In the said rules, in rule 10A, for the portion beginning with the words and figure “as soon as may be,

but not later than forty-five days” and ending with the words “in order to comply with any other provision”

the following shall be substituted, namely:-

“within a period of thirty days from the date of grant of registration, or before furnishing the details of

outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using invoice

furnishing facility, whichever is earlier, furnish information with respect to details of bank account on the

common portal”.

5.

In the said rules, in rule 21A,–

(i)

For sub-rule (2A),the following sub-rule shall be substituted, namely:– “(2A) Where,-

(a)

a comparison of the returns furnished by a registered person under section 39 with the

details of outward supplies furnished in FORM GSTR-1 or the details of inward supplies derived

16

DELHI GAZETTE : EXTRAORDINARY

PART IV]

based on the details of outward supplies furnished by his suppliers in their FORM GSTR-1, or

such other analysis, as may be carried out on the recommendations of the Council, show that

there are significant differences or anomalies indicating contravention of the provisions of the

Act or the rules made thereunder, leading to cancellation of registration of the said person, or

(b)

there is a contravention of the provisions of rule10Aby the registered person,

the registration of such person shall be suspended and the said person shall be intimated in FORM

GST REG-31, electronically, on the common portal, or by sending a communication to his e-mail

address provided at the time of registration or as amended from time to time, highlighting the said

differences, anomalies or non-compliances and asking him to explain, within a period of thirty days, as

to why his registration shall not be cancelled.”;

(ii)

in sub-rule (4), after second proviso, the following proviso shall be inserted,

namely: –

“Provided also that where the registration has been suspended under sub-rule(2A) for

contravention of provisions of rule 10A and the registration has not already been cancelled by

the proper officer under rule 22, the suspension of registration shall be deemed to be revoked

upon compliance with the provisions of rule10A.”.

6.

In the said rules, in rule 23,in sub-rule (1),with effect from the1st day of October,2023,–

(a)

for the part beginning with the words “within a period of thirty days” and ending with the words

and figures “section 30”, the words “within a period of ninety days from the date of the service of the

order of cancellation of registration” shall be substituted;

(b)

in the first proviso, for the words “Provided that”, the following shall be substituted, namely: –

“Provided that such period may, on sufficient cause being shown, and for reasons to be recorded

in writing, be extended by the Commissioner or an officer authorised by him in this behalf, not

below the rank of Additional Commissioner or Joint Commissioner, as the case maybe, for a

further period not exceeding one hundred and eighty days:

Provided further that”;

(c)

in the second proviso, for the words “Provided further”, the words “ Provided also” shall be

substituted.

7.

In the said rules, for rule 25, the following rule shall be substituted, namely: –

“25. Physical verification of business premises in certain cases. –

(1)

Where the proper officer is satisfied that the physical verification of the place of business of a

person is required after the grant of registration, he may get such verification of the place of business

done and the verification report along with the other documents, including photographs, shall be

uploaded in FORM GST REG- 30 on the common portal with in a period of fifteen working days

following the date of such verification.

(2)

Where the physical verification of the place of business of a person is required before the grant of

registration in the circumstances specified in the proviso to sub-rule (1) of rule 9, the proper officer

shall get such verification of the place of business done and the verification report along with the other

documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal

atleast five working days prior to the completion of the time period specified in the said proviso.”.

8.

In the said rules, in rule 43,after sub-rule (5),–

(a)

In Explanation 1, clause(c) shall be omitted;

(b)

After Explanation 2, with effect from the 1^st day of October,2023,the following

Explanation shall be inserted, namely:-

“Explanation 3:- For the purpose of rule 42 and this rule, the value of activities or transactions

mentioned in sub-paragraph (a) of paragraph 8 of Schedule III of the Act which is required to be

included in the value of exempt supplies under clause (b) of the Explanation to sub-section (3) of

section 17 of the Act shall be the value of supply of goods from Duty Free Shops at arrival terminal

in international airports to the incoming passengers.”.

9.

In the said rules, in rule 46, in clause (f), in the proviso, for the words “name and address of the

recipient along with its PIN code and the name of the State and the said address shall be deemed to be the

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address on record of the recipient”, the following words “name of the state of the recipient and the same shall

be deemed to be the address on record of the recipient” shall be substituted;

10.

In the said rules, in rule 59, in sub-rule (6), after clause (d), the following clauses shall be inserted,

namely:-

“(e) a registered person, to whom an intimation has been issued on the common portal under the

provisions of sub-rule (1) of rule 88D in respect of a tax period or periods, shall not be allowed to

furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-

1 or using the invoice furnishing facility for a subsequent tax period, unless he has either paid the

amount equal to the excess input tax credit as specified in the said intimation or has furnished a reply

explaining the reasons in respect of the amount of excess input tax credit that still remains to be paid,

as required under the provisions of sub-rule (2) of rule 88D;

(f) a registered person shall not be allowed to furnish the details of outward supplies of goods or

services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has

not furnished the details of the bank account as per the provisions of rule 10A.”.

11.

In the said rules, in rule 64, with effect from the 1st day of October, 2023, for the words “person in

India other than”, the words “non-taxable online recipient referred to in section 14 of the Integrated Goods

and Services Tax Act, 2017 (13 of 2017) or to” shall be substituted.

12.

In the said rules, in rule 67, in sub-rule (2), with effect from the 1st day of October, 2023, for the

portion beginning with the words “The details” and ending with the words “suppliers”, the words “The

details of tax collected at source under sub-section (1) of section 52 furnished by the operator under sub-rule

(1) shall be made available electronically to each of the registered suppliers” shall be substituted.

13.

In the said rules, after rule 88C, the following rule shall be inserted, namely:-

“88D. Manner of dealing with difference in input tax credit available in auto- generated

statement containing the details of input tax credit and that availed in return.-

(1)

Where the amount of input tax credit availed by a registered person in the return for a tax period

or periods furnished by him in FORM GSTR-3B exceeds the input tax credit available to such person

in accordance with the auto-generated statement containing the details of input tax credit in FORM

GSTR-2B in respect of the said tax period or periods, as the case may be, by such amount and such

percentage, as may be recommended by the Council, the said registered person shall be intimated of

such difference in Part A of FORM GST DRC-01C, electronically on the common portal, and a copy

of such intimation shall also be sent to his e-mail address provided at the time of registration or as

amended from time to time, highlighting the said difference and directing him to—

(a)

pay an amount equal to the excess input tax credit availed in the said FORM GSTR-3B,

along with interest payable under section 50, through FORM GST DRC-03, or

(b)

explain the reasons for the aforesaid difference in input tax credit on the common portal,

within a period of seven days.

(2)

The registered person referred to sub-rule (1) shall, upon receipt of the intimation referred to in

the said sub-rule, either,

(a)

pay an amount equal to the excess input tax credit, as specified in Part A of FORM GST

DRC-01C, fully or partially, along with interest payable under section 50, through FORM GST

DRC-03 and furnish the details thereof in Part B of FORM GST DRC-01C, electronically on the

common portal, or

(b)

furnish a reply, electronically on the common portal, incorporating reasons in respect of

the amount of excess input tax credit that has still remained to be paid, if any, in Part B of

FORM GST DRC-01C,

within the period specified in the said sub-rule.

(3)

Where any amount specified in the intimation referred to in sub-rule (1) remains to be paid

within the period specified in the said sub-rule and where no explanation or reason is furnished by the

registered person in default or where the explanation or reason furnished by such person is not found

to be acceptable by the proper officer, the said amount shall be liable to be demanded in accordance

with the provisions of section 73 or section 74, as the case may be.”.

14.

In the said rules, in rule 89,-

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(a)

in sub-rule (1), in third proviso, for the words “in the last return required to be furnished by him”

the words “only after the last return required to be furnished by him has been so furnished” shall be

substituted;

(b)

in sub-rule (2), in clause (k), after the words “payment of tax” the words “and interest, if any, or

any other amount paid” shall be inserted.

15.

In the said rules, rule 94 shall, with effect from the 1st day of October, 2023, be renumbered as sub-rule

(1) and after the sub-rule as so renumbered, the following sub-rule shall be inserted, namely:-

“(2) The following periods shall not be included in the period of delay under sub- rule (1), namely:-

(a)

any period of time beyond fifteen days of receipt of notice in FORM GST RFD- 08 under

sub-rule (3) of rule 92, that the applicant takes to-

(i)

furnish a reply in FORM GST RFD-09,or

(ii) submit additional documents or reply;

and

(b)

any period of time taken either by the applicant for furnishing the correct details of the

bank account to which the refund is to be credited or for validating the details of the bank account

so furnished, where the amount of refund sanctioned could not be credited to the bank account

furnished by the applicant.”.

16.

In the said rules, in rule 96, in sub-rule (2), both the provisos shall be omitted.

17.

In the said rules, in rule108, in sub-rule (1),–

(a)

For the words “either electronically or otherwise as may be notified by the Commissioner”, the

word “electronically” shall be substituted;

(b)

The following proviso shall be inserted, namely:-

“Provided that an appeal to the Appellate Authority may be filed manually in FORM GSTAPL-

01, along with the relevant documents, only if-

(i)

The Commissioner has so notified, or

(ii) The same cannot be filed electronically due to non-availability of the decision or

order to be appealed against on the common portal,

and in such case, a provisional acknowledgement shall be issued to the appellant immediately.”.

18.

In the said rules, in rule 109, in sub-rule (1), –

(a)

For the words “either electronically or otherwise as may be notified by the Commissioner”, the

word “electronically” shall be substituted;

(b)

The following proviso shall be inserted, namely:-

“Provided that an appeal to the Appellate Authority may be filed manually in

FORM GSTAPL-03, along with the relevant documents, only if-

(i) The Commissioner has so notified, or

(ii) the same cannot be filed electronically due to non-availability of the

decision or order to be appealed against on the common portal,

and in such case, a provisional acknowledgement shall be issued to the

appellant immediately.”.

19. In the said rules, after rule142A,the following rule shall be inserted, namely:-

“142B. Intimation of certain amounts liable to be recovered under section 79 of the

Act.-(1) Where, in accordance with section 75 read with rule 88C, or otherwise,

any amount of tax or interest has become recoverable under section 79 and the

same has remained unpaid, the proper officer shall intimate, electronically on the

common portal, the details of the said amount in FORM GST DRC-01D,

directing the person in default to pay the said amount, along with applicable

interest, or, as the case may the amount of interest, within seven days of the date

of the said intimation and the said amount shall be posted in Part-II of Electronic

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Liability Register in FORM GST PMT-01.

(2) The intimation referred to in sub-rule (1) shall be treated as the notice for recovery.

(3) Where any amount of tax or interest specified in the intimation referred to in sub- rule

(1) remains unpaid on the expiry of the period specified in the said intimation, the

proper officer shall proceed to recover the amount that remains unpaid in accordance

with the provisions of rule 143 or rule 144 or rule 145 or rule 146 or rule 147 or rule

155

or rule 156 or rule 157 or rule 160.”.

20. In the said rules, in rule 162, with effect from the1st day of October, 2023, –

(a) In sub-rule (3), the words “has cooperated in the proceedings before him and” shall be

omitted;

(b) After sub-rule (3), the following sub - rule shall be inserted, namely:-

“(3A) The Commissioner shall determine the compounding amount under sub-rule (3) as per the

Table below:-

TABLE

S. No.

Offence

Compounding amount

if offence is punishable

under clause (i) of sub-

section(1)of section132

Compounding amount if

offence

is

punishable

under clause (ii) of sub-

section(1)of section132

(1)

(2)

(3)

(4)

1

Offence specified in clause (a) of

sub-section (1) of section 132 of

the Act

Up to seventy-five per

cent of the amount of tax

evaded or the amount of

input tax credit wrongly

availed or utilised or the

amount

of

refund

wrongly taken, subject to

minimum of fifty per

cent of such amount of

tax evaded or the amount

of

input

tax

credit

wrongly

availed

or

utilised or the amount of

refund wrongly taken.

Up to sixty per cent of the

amount of tax evaded or

the amount of input tax

credit wrongly availed or

utilised or the amount of

refund

wrongly

taken,

subject to minimum of

forty per cent of such

amount of tax evaded or

the amount of input tax

credit wrongly availed or

utilised or the amount of

refund wrongly taken.

2

Offence specified in clause (c) of

sub-section (1) of section 132 of

the Act

3

Offence specified in clause (d)

of sub-section (1) of section 132

of the Act

4

Offence specified in clause (e) of

sub-section (1) of section 132 of

the Act

5

Offence specified in clause (f) of

sub-section (1) of section 132 of

the Act

Amount equivalent to

twenty-five percent of

tax evaded.

.

Amount

equivalent

to

twenty-five percent of tax

evaded.

6

Offence specified in clause (h)

of sub-section (1) of section 132

of the Act

7

Offence specified in clause (i)

of sub-section(1)of section 132 of

the Act

8

Attempt to commit the offences

or abets the commission of

offences mentioned in clause (a),

(c) to

(f) and clauses (h) and (i) of

sub-section(1) of section 132 of

the Act

Amount equivalent to

twenty-five percent of

such

amount

of

tax

evaded or the amount of

input tax credit wrongly

availed or utilised or the

amount

of

refund

wrongly taken.

Amount

equivalent

to

twenty-five percent of such

amount of tax evaded or

the amount of input tax

credit wrongly availed or

utilised or the amount of

refund wrongly taken.

Provided that where the offence committed by the person falls under more than one category

specified in the Table above, the compounding amount, in such case, shall be the amount

determined for the offence for which higher compounding amount has been prescribed.”.

21. In the said Rules, after rule 162, with effect from the1st day of October, 2023, the following

rule, shall be inserted, namely:-

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“163. Consent based sharing of information.- (1) Where a registered person opts to

share the information furnished in—

(a)

FORM GST REG-01 as amended from time to time;

(b)

Return in FORM GSTR-3B for certain tax periods;

(c)

FORM GSTR-1 for certain tax periods, pertaining to invoices, debit

notes and credit notes issued by him, as amended from time to time,

with a system referred to in sub-section (1) of section 158A (hereinafter referred to as

“requesting system”), the requesting system shall obtain the consent of the said registered

person for sharing of such information and shall communicate the consent along with the

details of the tax periods, where applicable, to the common portal.

(2)

The registered person shall give his consent for sharing of information under clause

(c) of sub-rule (1) only after he has obtained the consent of all the recipients, to whom he

has issued the invoice, credit notes and debit notes during the said tax periods, for sharing

such information with the requesting system and where he provides his consent, the

consent of such recipients shall be deemed to have been obtained.

(3) The common portal shall communicate the information referred to in sub-rule (1) with

the requesting system on receipt from the said system-

(a)

The consent of the said registered person, and

(b)

the details of the tax periods or the recipients, as the case may be, in

respect of which the information is required.”.

22. In the said rules, in FORM GSTR-3A, the following shall be inserted at the end, namely:- “

Or

Notice to return defaulter u/s 46 for not filing annual return

Financial year-

Type of Return–GSTR-9/GSTR-9A

Being a registered taxpayer, you are required to furnish annual return for the

supplies made or received and/or to include self-certified reconciliation statement for the

aforesaid financial year by due date. The due date specified for filing annual return for the

said financial year is over and it has been noticed that you have not filed the said return till

date.

2. You are, therefore, requested to furnish the said returnwithin15days failing which

appropriate action including imposition of penalty as per law will be taken.

3. This notice shall be deemed to have been withdrawn in case the return referred above,

is filed by you before issue of the show cause notice of penalty proceeding.

4. This is a system generated notice and does not require signature.”

23. In the said rules, in FORM GSTR-5A, with effect from 1^stday of October, 2023;–

(i) in the heading, for the words “persons in India”, the words, brackets and figure

“online recipient (as defined in Integrated Goods and Services Tax Act, 2017)

and to registered persons in India” shall be substituted;

(ii) for serial number 4 and the entries relating thereto, the following serial number and

entries shall be substituted, namely:-

“4. Period: Month - Year–

4(a) ARN:

4(b) Date of ARN:”;

(iii) in serial number 5, for the word “consumers”, the words “non-taxable online

recipient” shall be substituted;

(iv) in serial number 5A, for the word “persons” , the words “online recipient” shall be

substituted;

(v) after serial number 5A and the entries relating thereto, the following serial numbers

and entries shall be inserted, namely:

“5B.Taxable outward supplies made to registered persons in India, other than

non-taxable online recipient, on which tax is to be paid by the said registered

persons on reverse charge basis

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21

(Amount in Rupees)

GSTIN

Taxable Value

1

2

5C. Amendments to the taxable outward supplies made to registered persons in

India, other than non-taxable online recipient, on which tax is to be paid by the

said registered persons on reverse charge basis

(Amount in Rupees)

Month

Original GSTIN

Revised GSTIN

Taxable value

1

2

3

4

”;

24. In the said rules, in FORM GSTR-8, with effect from the1st day of October, 2023,-

(a) after serial number 3 and the entries relating thereto, the following serial number and

entries, shall be inserted, namely;-

“3.1. Details of supplies made through e-commerce operator by un- registered suppliers

Enrolment no. of supplier

Gross value of supplies

made

Value of supplies returned

Net value of the supplies

1

2

3

4

”;

(b) after serial number 4 and the entries relating thereto, the following serial number and

entries , shall be inserted, namely;-

“4.1. Amendments to details of supplies made through e-commerce operator by unregistered suppliers

Original details

Revised details

Month

Enrolment no.

of supplier

Enrolment no.

of supplier

Gross value of

supplies made

Value of supply

returned

Net value of the

supplies

1

2

3

4

5

6

”.

25. In the said rules, in FORM GSTR-9, under the heading ‘Instructions’,-

(a) In paragraph 4, -

(A) after the word, letters and figures “or FY 2021-22”, the word, letters and figures

“or FY 2022-23” shall be inserted;

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

(I)

against serial numbers 5D, 5E and 5F, the following entries shall be

inserted at the end, namely: –

‘For FY 2022-23, the registered person shall report Non-GST supply (5F) separately

and shall have an option to either separately report his supplies as exempted and nil

rated supply or report consolidated information for these two heads in the “exempted”

row only.’;

(II)

against serial numbers 5H, 5-I and 5J & 5K, for the figures and

word “2020-21 and 2021-22”, the figures and word “2020-21, 2021- 22 and 2022-23”

shall respectively be substituted;

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PART IV]

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

(A) against serial numbers 6B, 6C, 6D and 6E, for the letters and figures “FY 2019-

20, 2020-21 and 2021-22”, the letters, figures and word “FY 2019-

20, 2020-21, 2021-22 and 2022-23” shall respectively be substituted;

(B) against serial numbers 7A, 7B,7C,7D, 7E,7F, 7G and 7H, for the figures and

word “2020-21 and 2021-22”, the figures and word “2020-21, 2021-

22 and 2022-23”shall be substituted;

(c) in paragraph 7, -

(A) after the words and figures “filed upto 30^th November, 2022.”, the following

words, figures and letters shall be inserted, namely: -

“For FY 2022-23, Part V consists of particulars of transactions for the

previous financial year but paid in the FORM GSTR-3B of April, 2023 to

October, 2023 filed upto 30^th November, 2023.”;

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

(I) against serial numbers 10 & 11, the following shall be inserted at the

end, namely: -

“For FY 2022-23, details of additions or amendments to any of the

supplies already declared in the returns of the previous financial year

but such amendments were furnished in Table 9A, Table 9B and

Table 9C of FORM GSTR-1 of April, 2023 to October, 2023 filed

upto 30^th November, 2023 shall be declared here.”;

(II)

against serial number 12,-

(i) after the words, figures and brackets “upto 30^th November, 2022

shall

be declared here. Table 4(B) of FORM GSTR-3B may be used

for filling up these details.”, the following shall be inserted, namely:-

“For FY 2022-23, aggregate value of reversal of ITC which was

availed in the previous financial year but reversed in returns filed

for the months of April, 2023 to October, 2023 filed upto 30^th

November, 2023 shall be declared here. Table 4(B) of FORM

GSTR-3B may be used for filling up these details.”;

(ii) for the figures and word “2020-21 and 2021-22”, the figures and

word “2020-21, 2021-22 and 2022-23” shall be substituted;

(III) against serial number 13,-

(i) after the words, letters and figures “reclaimed in FY 2022-23, the

details of such ITC reclaimed shall be furnished in the annual return

for FY 2022-23,”, the following shall be inserted, namely: -

“For FY 2022-23, details of ITC for goods or services received in

the previous financial year but ITC for the same was availed in

returns filed for the months of April, 2023 to October, 2023 filed

upto 30^th November, 2023 shall be declared here. Table 4(A) of

FORM GSTR-3B may be used for filling up these details.

However, any ITC which was reversed in the FY 2022- 23 as per

second proviso to sub-section (2) of section 16 but was reclaimed

in FY 2023-24, the details of such ITC reclaimed shall be

furnished in the annual return for FY 2023- 24.”;

(ii) for the figures and word “2020-21 and 2021-22”, the figures and

word “2020-21, 2021-22 and 2022-23” shall be substituted;

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

(A)

against serial numbers,-

(I) 15A,15B,15Cand15D;and

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

for the figures and word “2020-21 and 2021-22”, the letters, figures and word

[PART IV

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23

“2020-21, 2021-22 and 2022-23” shall respectively be substituted.”;

(B)

against serial numbers 16A, 16B and 16C, for the figures and word “2020-21 and

2021-22”, the figures and word “2020-21, 2021-22 and 2022-23” shall

respectively be substituted.”;

(C)

against serial number 17 & 18, for the word, letter and figures “For FY 2021-

22”, the words, letter and figures “For FY 2021-22 and 2022-23” shall be

substituted.”.

26. In the said rules, in FORM GSTR-9C, -

(i) In Part A, in the table-

(a) in Sl no. 9, after B and the entries relating thereto, the following shall be

inserted, namely: -

“B-1

6%

.”;

(b) in Sl no.11, after description “5%”, the following shall be inserted, namely: -

“6%

.”;

(c) in Pt.V, after description “5%”, the following shall be inserted, namely:-

“6%

.”;

(ii) under the heading ‘Instructions’,-

(a) in paragraph 4, in the Table, in second column, against serial no. 5B, for the

figures and word“2020-21 and 2021-22”,the figures and word“2020-21,

2021-

22 and 2022-23” shall be substituted;

(b) in paragraph 6, in the Table, in second column, against serial number 14, for

the figures and word “2020-21 and 2021-22”, the figures and word“2020-21,

2021-22 and 2022-23” shall be substituted.

27. In the said rules, in FORM GST RFD-01,in Annexure-1,under Statement-7,for the Table, the

following Table shall be substituted, namely:-

“

Sl.

No.

Document/

Invoice Details

Details of amount paid

Details of refund claimed

Type

of

docu-

ment

ARN

NO.

Date

Integ

rated

Tax

Central

Ta x

St

ate

/

U T

Ta x

Cess

Inte

–

rest

Any

other

(please

specify)

Integ

rated

Tax

Centr

al

Ta x

State

/

U T

Ta x

Cess

Inte

rest

Any

other

(please

specify)

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

;

28. In the said rules, after FORM GST DRC-01B, the following forms shall be inserted, namely: -

“FORM GST DRC-01C

[See rule 88D]

PART-A(System Generated)

Intimation of difference in input tax credit available in auto-generated statement

containing the details of input tax credit and that availed in return

Ref No:

Date:

GSTIN:

Legal Name:

1.

It is noticed that the input tax credit availed by you in the return furnished in FORM

GSTR-3B exceeds the amount of input tax credit available to you in accordance with the auto- generated

statement containing the details of input tax credit made available to you in FORM GSTR-2B for the period

<from> <to> by an amount of Rs ....................................................................................... The details thereof

are

As follows:

24

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PART IV]

Form Type

Input tax credit available/ availed (in Rs.)

IGST

CGST

SGST/UTGST

Cess

Total

FORM GSTR-2B

FORM GSTR-3B

Excess input tax credit availed

2.

In accordance with sub-rule(1) of rule 88D,you are hereby requested to either pay an amount equal to the said

excess input tax credit, along with interest payable under section 50, through FORM GST DRC-03 and furnish the

details thereof in Part-B of FORM GST DRC-01C, and/or furnish the reply in Part-B of FORM GST DRC-01C

incorporating reasons in respect of that part of the excess input tax credit that has remained to be paid, within a period

of seven days.

3.

It may be noted that where any amount of the excess input tax credit remains to be paid after completion of a

period of seven days and where no explanation or reason for the same is furnished by you or where the explanation or

reason furnished by you is not found to be acceptable by the proper officer, the said amount shall be liable to be

demanded in accordance with the provisions of section 73 or section 74, as the case may be, of the Act.

4.

This is a system generated notice and does not require signature.

PART-B

Reply by Taxpayer in respect of the intimation of difference in input tax credit

Reference No. of Intimation: Date:

A.

I have paid the amount equal to the excess input tax credit, as specified in Part A of FORM GST

DRC-01C, fully or partially, along with interest payable under section 50, through FORM GST DRC-03, and the

details thereof are as below:

ARN of

FORMGST

DRC-03

Paid Under

Head

Tax Period

IGST

CGST

SGST/UTGST

CESS

Interest

1

2

3

4

5

6

7

8

AND/OR

B.

The reasons in respect of that part of the excess input tax credit that has remained to be paid are as under:

S.No Brief Reasons for Difference

Details(Mandatory)

1

Input tax credit not availed in earlier tax period(s) due to non-receipt of

inward supplies of goods or services in the said tax period (including in

case of receipt of goods in installments).

2

Input tax credit not availed in earlier tax period(s) inadvertently or due to

mistake or omission

3

ITC availed in respect of import of goods, which is not reflected in FORM

GSTR-2B

4

ITC availed in respect of inward supplies from SEZ, which are not reflected

in FORM GSTR- 2B

5

Excess reversal of ITC in previous tax periods which is being reclaimed in

the current tax period

6

Recredit of ITC on payment made to supplier, in respect of ITC reversed as

per rule 37 in earlier tax period.

7

Recredit of ITC on filing of return by the supplier, in respect of ITC

reversed as per rule 37A in earlier tax period.

8

FORMGSTR-3B filed with incorrect details and will be amended in next

tax period (including typographical errors, wrong tax rates, etc.)

9

Any other reasons(Please specify)

[PART IV

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25

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 there from.

Signature of Authorised Signatory

Name:

Designation/Status:

Place:

Date:

FORMGSTDRC–01D

[See rule 142B]

Intimation for amount recoverable under section 79

Reference No.-

Date-

1.

Details of intimation:

(a)

Financial year:

(b)

Tax period: From---To--------

2.

Section(s) of the Act or rule (s) under which intimation is issued: < Drop down or check box for

section 75 (12) r/w 79 may be provided>

3.

Details of tax, interest or any amount payable:

(Amount in Rs.)

Tax Period

Act

POS

(Place of

Supply)

Tax

Interest

Penalty

Fee

Others

Total

From

To

1

2

3

4

5

6

7

8

9

10

Total

You are hereby directed to make the payment within seven days failing which proceedings shall be initiated against

you to recover the outstanding dues as per the provisions of section 79 of the Act.

Signature:

Name:

Designation:

Jurisdiction:

Address:

To

GSTIN/ID

Name

Address

Note -

(1) Only applicable fields may be filled up.”

Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i),

vide number F.3 (10)/Fin.(Rev-I)/2017-18/DS-I/342, dated 22^nd June, 2017 and were last amended vide notification

No. 26/2022 – State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide

number F.3 (41)/Fin.(Exp-I)/2022-23/DS-I/256, dated 27^th March, 2023.

By Order and in the Name of the

Lt. Governor of the National Capital Territory of Delhi,

RAVINDER KUMAR, Dy. Secretary (Exp.- I)

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

and Published by the Controller of Publications, Delhi-110054.

SARVESH KUMAR

SRIVASTAVA

Digitally signed by SARVESH KUMAR

SRIVASTAVA

Date: 2024.10.22 20:09:29 +05'30'