26 DG/2025

(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

vf/klwpuk

fnYyh] 1 tuojh] 2025

la- 51@2023&jkT; dj

Qk- la- 03 ¼20½@foÙk¼O;;&I½@2024&25@Mh,l&I@04.—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

vuq'kalkvksa 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-

laf{kIr ’kh"kZd ,oa çkjaHk&¼1½ bu fu;eksa dks fnYyh eky ,oa lsok dj ¼r`rh; la'kksèku½ fu;ekoyh] 2023 dgk tk,A

¼2½ bu fu;eksa esa vU;Fkk micafèkr dks NksM+dj] ;s fnukad 01 vDVwcj] 2023 ls ço`Ùk gksaxsA

2-

fnYyh eky ,oa lsok dj fu;ekoyh] 2017 ¼rRi'pkr~ mDr fu;e ds :i esa lanfHkZr½ ds fu;e 8 esa] mifu;e ¼1½

ds LFkku ij fuEufyf[kr mifu;e dks çfrLFkkfir fd;k tk,xk( vFkkZRk~%&

Þ¼1½ çR;sd O;fä tks /kkjk 25 dh mi/kkjk ¼1½ ds vUrxZr iathd`r gksus ds fy, mÙkjnk;h gS vkSj /kkjk 25 dh mi/kkjk ¼3½

ds vUrxZr iathdj.k pkgus okyk çR;sd O;fä ¼rRi'pkr~ bl v/;k; esa ~ Þvkosndß ds :i esa lanfHkZr½] fuEu dks NksM+dj&

¼i½ dksbZ vfuoklh dj ;ksX; O;fä(

सं. 2]

दिल्ली, बृहस्ट् पजतवार, िनवरी 2, 2025/ पौष 12, 1946

[रा.रा.रा.क्षे.दि. सं. 314

No. 2]

DELHI, THURSDAY, JANUARY 2, 2025/ PAUSHA 12, 1946

[N. C. T. D. No. 314

भारत सरकार

GOVERNMENT OF INDIA

एस.जी.-डी.एल.-अ.-10012025-260133

SG-DL-E-10012025-260133

एस.जी.-डी.एल.-अ.-10012025-260133

SG-DL-E-10012025-260133

2

DELHI GAZETTE : EXTRAORDINARY

PART IV]

¼ii½ /kkjk 51 ds varxZr lzksr ij dj dVkSrh djus gsrq visf{kr O;fDr gS(

¼iii½ /kkjk 52 ds varxZr lzksr ij dj ,d= djus sgsrq visf{kr O;fä(

¼iv½ dksbZ O;fätks ,dh—r eky ,oa lsok dj vf/kfu;e] 2017 ¼2017 dk 13½ ds vUrxZr /kkjk 14 esa fufnZ"V

xSj&dj ;ksX; v‚uykbu çkIrdrkZ dks Hkkjr ds ckgj fdlh LFkku ls v‚uykbu lwpuk vkSj MsVk csl igqap ;k iqu

izkZfIr lsokvksa dh vkiwfrZ djrk gS ;k dksbZ O;fätks /kkjk 14d esa fufnZ"V Hkkjr ds ckgj fdlh LFkku ls Hkkjr esa

fdlh O;fDr dks v‚uykbu euh xsfeax dh vkiwfrZ djrk gSA

iathdj.k ds fy;s vkosnu djus ls igys] lkekU; iksVZy ij izi= th,lVh vkjbZth&01 ds Hkkx&d esa ;k rks lh/ks

;k vk;qä }kjk vf/klwfpr lqfo/kk dsaæ ds ek/;e ls viuk LFkk;h [kkrk la[;k] jkT; ;k la?k jkT; {ks= ?kksf"kr djsxk %

c'krsZ fd çR;sd O;fä tks buiqV lsok forjd gS] mls buiqV lsok forjd ds :i esa iathdj.k ds fy, vyx ls

vkosnu djuk gksxkA^^

3-

mä fu;eksa ds fu;e 14 esa] &

¼i½

'kh"kZd esa] ^^v‚uykbu çkIrdrkZ^^ 'kCnksa ds i'pkr~ ^^;k Hkkjr ds ckgj fdlh LFkku ls Hkkjr esa fdlh O;fä dks

v‚uykbu euh xsfeax dh vkiwfrZ djus okys O;fädks^^ v{kjksa vkSj 'kCnksa dks lfUufo’V fd;k tk,xk(

¼ii½ mi&fu;e ¼1½ esa] ^^v‚uykbu çkIrdrkZ^^ 'kCnksa ds i'pkr~ ^^;k Hkkjr ds ckgj fdlh LFkku ls Hkkjr esa fdlh O;fä dks

v‚uykbu euh xsfeax dh vkiwfrZ djus okyk dksbZ O;fä^^ v{kjksa vkSj 'kCnksa dks lfUufo’V fd;k tk,xk(

4-

mä fu;eksa ds fu;e 31d ds i'pkr~ fuEufyf[kr fu;eksa dks lfUufo’V fd;k tk,xk] vFkkZr~%&

Þ31[k- v‚uykbu euh xsfeax lfgr v‚uykbu xsfeax ds ekeys esa vkiwfrZ dk ewY;&bl v/;k; esa fufgr fdlh Hkh ckr ds

ckotwn] v‚uykbu xsfeax dh vkiwfrZ dk ewY;] ftlesa vk‚uykbu euh xsfeax esa 'kkfey dkjZokbZ ;ksX; nkoksa dh vkiwfrZ Hkh

'kkfey gS] og dqy jkf'k gksxh tks f[kykM+h }kjk ;k mldh vksj ls vkiwfrZdrkZ dks /ku ;k /ku ds ewY; ds :i esa] ftlesa

opqZvy fMftVy ifjlaifÙk;ka aHkh 'kkfey gSa] Hkqxrku dh xbZ gS ;k mUgsa ns; gS ;k tek dh xbZ gS%

c'krsZ fd] vkiwfrZdrkZ }kjk f[kykM+h dks fdlh Hkh dkj.k ls ykSVkbZ xbZ ;k okil dh xbZ dksbZ Hkh jkf'k] ftlesa

f[kykM+h }kjk fdlh Hkh dk;ZØe esa Hkkx ysus ds fy, vkiwfrZdrkZ ds ikl Hkqxrku dh xbZ ;k tek dh xbZ jkf'k dk mi;ksx

u djuk Hkh 'kkfey gS] v‚uykbu euhxsfeax dh vkiwfrZ ds ewY; ls dVkSrh ;ksX; ugha gksxhA

31x- dSlhuks ds ekeys esa dkjZokbZ ;ksX; nkoksa dh vkiwfrZ dk ewY; & bl v/;k; esa fufgr fdlh Hkh ckr ds ckotwn]

dSlhuks esa dkjZokbZ ;ksX; nkoksa dh vkiwfrZ dk ewY; f[kykM+h }kjk ;k mldh vksj ls Hkqxrku dh xbZ ;k ns; dqy jkf'k

gksxh&

¼i½

dSlhuks esa mi;ksx ds fy, Vksdu] fpIl] flDds ;k fVdV] pkgs fdlh Hkh uke ls iqdkjs tk,a] dk Ø;( vFkok

¼ii½

dSfluks esa [ksy] ;kstuk] çfr;ksfxrk ;k fdlh vU; xfrfof/k ;k çfØ;k lfgr fdlh Hkh dk;ZØe esa Hkkx ysuk]

tgka Vksdu] fpIl] flDds ;k fVdV] pkgs fdlh Hkh uke ls iqdkjs tk,a] dh vko';drk ugh agSA

c'krsZ fd Vksdu] flDds] fpIl ;k fVdV] tSlk Hkh ekeyk gks] ;k vU;Fkk] dh okilh ij dSlhuks }kjk f[kykM+h dks

ykSVkbZ xbZ ;k okil dh xbZ dksbZ Hkh jkf'k dSlhuks esa dkjZokbZ ;ksX; nkoksa dh vkiwfrZ ds ewY; ls dVkSrh ;ksX; ugha gksxhA

Li"Vhdj.k-&fu;e 31[k vkSjfu;e 31x ds iz;kstukFkZ] f[kykM+h }kjk [ksy] ;kstuk] çfr;ksfxrk ;k fdlh vU;

xfrfof/k ;k çfØ;k lfgr fdlh Hkh çfr;ksfxrk dks thrdj çkIr dh xbZ dksbZ jkf'k] ftldk mi;ksx mä f[kykM+h }kjk

fcuk uke okil fy, fdlh vU; dk;ZØe esa [ksyus ds fy, fd;k tkrk gS] mlsmä f[kykM+h }kjk ;k mldh vksj ls

vkiwfrZdrkZ dks Hkqxrku dh xbZ ;k mlds ikl tek dh xbZ jkf'k ugha ekuk tk,xkAß

5-

mä fu;eksa ds fu;e 46 ds [kaM ¼p½ ds ijarqdesa] Þc'krsZ fdß 'kCnksa ds i'pkr~ Þv‚uykbu euhxsfeax dh vkiwfrZ ls

tqM+s ekeyksa esa ;k ekeyksa esaß 'kCnksa dks lfUufo’V fd;k tk,xkA

6-

mä fu;eksa ds fu;e 64 ds LFkku ij fuEufyf[kr fu;e dks çfrLFkkfir fd;k tk,xk] vFkkZr~%&

Þ64- v‚uykbu lwpuk vkSj MkVk csl igqap ;k iquizkZfIr lsok,a miyC/k djkus okys O;fä;ksa }kjk vkSj Hkkjr ds

ckgj fdlh LFkku ls Hkkjr esa fdlh O;fä dks v‚uykbu euhxsfeax dh vkiwfrZ djus okys O;fä;ksa }kjk fooj.kh

tek djus dk izi= vkSj rjhdk&çR;sd iath—r O;fä ,dh—r eky ,oa lsok dj vf/kfu;e] 2017 ¼2017 dk 13½

dh /kkjk 14 esa fufnZ"VxSj&dj ;ksX; v‚uykbu çkIrdrkZ dks ;k rks Hkkjr ds ckgj fdlh LFkku ls Hkkjr esa fdlh

O;fä dks v‚uykbu euhxsfeax miyC/k djkds ;k Hkkjr ds ckgj fdlh LFkku ls v‚uykbu lwpuk vkSj MkVk csl

igqap ;k iqu izkZfIr lsok,a miyC/k djkds vFkok xSj&dj ;ksX; v‚uykbu çkIrdrkZ ds vykok fdlh iath—r O;fä

dks] dSysaMj ekg ;k mlds Hkkx ds ckn vkus okys ekg ds chlosa fnu ;k mlls iwoZ izi= th,lVhvkj&5d esa

fooj.kh nkf[ky djsxkAß

7-

mä fu;eksa ds fu;e 87 ds mi&fu;e ¼3½ ds nwljs ijarqd esa] Þ/kkjk 14ß 'kCnksa vkSj vadksa ds LFkku ijÞ/kkjk 14]

[PART IV

DELHI GAZETTE : EXTRAORDINARY

3

;k /kkjk 14d esa ;FkkfufnZ"V dksbZ O;fä tks Hkkjr ds ckgj fdlh LFkku ls Hkkjr esa fdlh O;fä dks v‚uykbu euhxsfeax

dh vkiwfrZ djrk gSß “kCnksa] v{kjksa] dks’Bdksa rFkk vadksa dks çfrLFkkfir fd, tk,xkA

8-

mä fu;eksa ds] izi= th,lVh vkjbZth&10 esa] &

¼i½ 'kh"kZd ds LFkku ij fuEufyf[kr 'kh"kZd dks izfrLFkkfir fd;k tk,xk] vFkkZRk~%

ÞHkkjr ds ckgj fdlh LFkku ls Hkkjr esa fdlh O;fä dks v‚uykbu euh xsfeax dh vkiwfrZ djus okys O;fä ds iathdj.k

gsrq vkosnu ;k Hkkjr ds ckgj fdlh LFkku ls Hkkjr esa xSj&dj ;ksX; v‚uykbu çkIrdrkZ dks v‚uykbu lwpuk vkSj MsVk

csl igqap ;k iqu izkZfIr lsokvksa dh vkiwfrZ djus okys O;fä ds iathdj.k gsrq vkosnuß(

¼ii½

rkfydk ds] Hkkx d esa] Øe la[;k ¼ii½ vkSj mlls lacaf/kr çfof"V;ksa ds i'pkr~ fuEufyf[kr Øe la[;k vkSj

çfof"V;ksa dks lfUufo’V fd;k tk,xk] vFkkZRk~ %

Þ¼iid½

vkiwfrZ ds çdkj

¼d½ v‚uykbu euh xsfeax dh vkiwfrZ

¼[k½ v‚uykbu lwpuk vkSj MsVk csl

igqap ;k iqu izkZfIr lsokvksa dh vkiwfrZ

¼x½ mi;qZä ¼d½ ,oa ¼[k½ nksuksaß

¼iii½

rkfydk ds] Hkkx [k esa] &

¼d½

Øe la[;k 2 vkSj 3 rFkk mlls lacaf/kr çfof"V;ksa ds LFkku ij fuEufyf[kr Øe la[;k vkSj çfof"V;kas dks

çfrLFkkfir fd;k tk,xk] vFkkZRk~%

Þ2-

Hkkjr esa v‚uykbu lsok ;k vkWuykbu euh xsfeax ds

izkjaHk gksus dh frfFk

fnukad@ekg@o"kZ

3

osclkbV@IysVQ‚eZ@,fIyds'ku dk uke vkfn ds ;wfuQ‚eZ fjlkslZ yksdsVj ¼;wvkj,y½] tgka ykxw

gks] ftlds ek/;e ls v‚uykbu euh xsfeax ;k v‚uykbu lwpuk vkSj MsVk csl igqap ;k iqu izkZfIr

lsok,a miyC/k djkbZ tkrh gSa%

1-

2-

3-^^

¼[k½

Øe la[;k 7 vkSj mlls lacaf/kr çfof"V;ksa ds LFkku ij fuEufyf[kr Øe la[;k vkSj çfof"V;kas dks çfrLFkkfir

fd;k tk,xk] vFkkZRk~%

^^7

?kks"k.kk

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

loksZÙke Kku vkSj fo'okl ds vuqlkj lR; ,oa lgh gS rFkk blesa dqN Hkh fNik;k ugha x;k gSA

eSa] --------------------------- ,rí~okjk ?kks"k.kk djrk gw¡ fd eSa iath;d dh vksj ls gLrk{kj djus ds fy,

vf/k—r gw¡A eSadj ;ksX; {ks= esa fLFkr xSj&dj ;ksX; v‚uykbu çkIrdrkZ ¼v‚uykbu lwpuk vkSj

MsVk csl igqap ;k iqu izkZfIr lsokvksa ds ekeys esa½ vkSj@;k dj ;ksX; {ks= esa fLFkr çkIrdrkZ

¼v‚uykbu euhxsfeax ds ekeys esa½ ls ns;rk dj olwyw¡xk ,oa ,df=r d:axk vkSj mls Hkkjr

ljdkj ds ikl tek d:¡xkA

gLrk{kj

LFkku% vf/k—r gLrk{kjdrkZ dk uke%

fnukad% inuke%^^

4

DELHI GAZETTE : EXTRAORDINARY

PART IV]

¼iv½ en 2 ds] vuqns'kksa esa] Þ/kkjk 14ß “kCnksa vkSj vadks ds i'pkr~ Þ;k /kkjk 14d] tSlk Hkh ekeyk gksß 'kCnksa vkSj vadksa dks

lfUufo’V fd;k tk,xkA

9- mä fu;eksa esa] izi= th,lVhvkj&5d ds LFkku ij fuEufyf[kr izi= dks çfrLFkkfir fd;k tk,xk] vFkkZRk~%&

Þizi= th,lVhvkj&5d

¼ns[ksa fu;e 64½

Hkkjr ds ckgj fLFkr fdlh O;fä }kjkxSj&dj ;ksX; v‚uykbu çkIrdrkZ ¼,dh—r eky ,oa lsok dj vf/kfu;e] 2017 esa

;FkkifjHkkf"kr½ vkSj Hkkjr esa iath—r O;fä;ksadks v‚uykbu lwpuk vkSj MsVk csl igqap ;k iqu izkZfIrlsokvksa dh vkiwfrZ;ksa ds

fooj.k rFkk Hkkjr ds ckgj fLFkr fdlh O;fä }kjk Hkkjr esa fdlh O;fä dks v‚uykbu euh xsfeax dh vkiwfrZ;ksa ds fooj.k%

1- vkiwfrZdrkZ dk th,lVhvkbZ,u&

2- ¼d½ iath—r O;fä dk fof/kd uke &

¼[k½ O;kikfjd uke] ;fn dksbZ gks&

3- Hkkjr esa fooj.kh nkf[ky djus okys vf/k—r çfrfuf/k dk uke &

4- vof/k% --------------------ekg----------------- o"kZ

4¼d½ ,vkj,u%

4¼[k½ ,vkj,u

dh frfFk %

5-

Hkkjr esa xSj&dj ;ksX; v‚uykbu çkIrdrkZ dks dh xbZ v‚uykbu lwpuk vkSj MsVkcsl igqap ;k iqu izkZfIr lsokvksa

dh dj ;ksX; ckgjh vkiwfrZ

¼jkf'k #i;s easa½

vkiwfrZ

dk

LFkku

¼jkT;@la?kjkT; {ks=½

dj dh nj

dj ;ksX; ewY;

,dh—r dj

midj

1

2

3

4

5

5 d-

Hkkjr esa xSj&dj ;ksX; v‚uykbu çkIrdrkZ dks v‚uykbu lwpuk vkSj MsVkcsl igqap ;k iqu izkZfIr lsokvksa dh dj

;ksX; ckgjh vkiwfrZ esa la'kks/ku

¼jkf'k #i;s easa½

ekg

vkiwfrZ dk LFkku

¼jkT;@la?kjkT; {ks=½

dj dh nj

dj ;ksX; ewY;

,dh—r dj

midj

1

2

3

4

5

6

5[k-

Hkkjr esa iathd`r O;fDr;ksa dks dh xbZ v‚uykbu lwpuk vkSj MsVkcsl igqap ;k iqu iZzkfIr lsokvksa dh dj ;ksX;

ckgjh vkiwfrZ] xSj&dj ;ksX; v‚uykbu çkIrdrkZ ds vfrfjDr] ftl ij dj dk Hkqxrku fjolZpktZ ds vk/kkj ij mä

iath—r O;fä;ksa }kjk fd;k tkuk gSA

¼jkf'k #i;s easa½

th,lVhvkbZ,u

dj ;ksX; ewY;

1

2

5x-

Hkkjr esa iath—r O;fä;ksa dks dh xbZ v‚uykbu lwpuk vkSj MsVkcsl igqap ;k iqu iZzkfIr lsokvksa dh dj ;ksX;

ckgjh vkiwfrZ esa la'kks/ku] xSj&dj ;ksX; v‚uykbu çkIrdrkZ ds vfrfjDr] ftl ij dj dk Hkqxrku fjolZ pktZ ds vk/kkj

ij mä iath—r O;fä;ksa }kjk fd;k tkuk gSA

¼jkf'k #i;s esa½

ekg

ewy

la'kksf/kr

dj ;ksX; ewY;

[PART IV

DELHI GAZETTE : EXTRAORDINARY

5

th,lVhvkbZ,u

th,lVhvkbZ,u

1

2

3

4

5?k-

Hkkjr esa fdlh O;fä dks dh xbZ v‚uykbu euh xsfeax dh vkiwfrZ

¼jkf'k #i;s easa½

vkiwfrZ

dk

LFkku

¼jkT;@la?kjkT;

{ks=½

dj dh nj

dj ;ksX; ewY;

,dh—r dj

midj

1

2

3

4

5

5M+- Hkkjr esa fdlh O;fä dks dh xbZ v‚uykbu euhxsfeax dh vkiwfrZ esa la'kks/ku

¼jkf'k #i;s easa½

ekg

vkiwfrZ dk LFkku

¼jkT;@la?k jkT;

{ks=½

dj dh nj

dj ;ksX; ewY;

,dh—r dj

midj

1

2

3

4

5

6

6-

C;kt ;k fdlhvU; jkf”k dh x.kuk

¼jkf'k #i;s esa½

Øekad

fooj.k

vkiwfrZ dk LFkku

¼jkT;@la?k

jkT; {ks=½

ns; jkf'k ¼C;kt@vU;½

,dh—r dj

midj

1

2

3

4

5

1-

C;kt

2-

vU;

dqy

7-

dj] C;kt vkSj ns; ,oa Hkqxrku dh tkus okyh dksbZ vU; jkf'k

¼jkf'k #i;s esa½

Øekad

fooj.k

ns; jkf’k

ukes

izfof’V la[;k

Hkqxrku dh xbZ jkf’k

,dhd`r

dj

midj

,dhd`r dj

midj

1

2

3

4

5

6

7

1.

dj ns;rk ¼ rkfydk 5]

5d] 5?k vkSj 5M+ ij

vk/kkfjr½

2.

C;kt

¼rkfydk

6

6

DELHI GAZETTE : EXTRAORDINARY

PART IV]

ijvk/kkfjr½

3.

vU;

¼rkfydk

6

ijvk/kkfjr½

lR;kiu

eSa ,rn~}kjk lR;fu"Bk ls çfrKku ,oa ?kks’k.kk djrk@djrh gw¡ fd Åij nh xbZ tkudkjh esjs loksZÙke Kku vkSj fo'okl ds

vuqlkj lR; ,o algh gS rFkk blesa dqN Hkh fNik;k ugh ax;k gSA

gLrk{kj

LFkku

vf/k—r gLrk{kjdrkZ dk uke

fnukad

inuke@inß

Vhi%&ewy fu;e fnukad 22 twu] 2017 dh la[;k Qk- 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 10 vDVwcj] 2024 dh

la[;k Qk- 3 ¼14½@foÙk ¼O;;&1½ 2024&25@Mh,l&1@867 ds }kjk fnYyh jkti=] vlk/kkj.k Hkkx&IV dh /kkjk 3] dh

mi/kkjk ¼i½ esa izdkf”kr dks vf/klwpuk la- 38@2023&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]

jÇonj dqekj] la;qDr lfpo&I ¼O;;½

FINANCE (EXPENDITURE-I) DEPARTMENT

NOTIFICATION

New Delhi, the 1st January, 2025

No. 51/2023-State Tax

No. F. 3 (20)/Fin.(Exp-I)/2024-25/DS-I/04.—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 (Third

Amendment) Rules, 2023.

(2) Save as otherwise provided in these rules, they shall come into force on the 1^st day of October, 2023.

2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, for sub-rule

(1), the following sub-rule shall be substituted, namely:–

“(1) Every person who is liable to be registered under sub-section (1) of section 25 and every person seeking

registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as "the applicant"), except–

(i) a non-resident taxable person;

(ii) a person required to deduct tax at source under section 51;

(iii) a person required to collect tax at source under section 52;

(iv) a person supplying online information and database access or retrieval services from a place outside

India to a non-taxable online recipient referred to in section 14 or a person supplying online money gaming

from a place outside India to a person in India referred to in section 14A under the Integrated Goods and

Services Tax Act, 2017 (13 of 2017),

shall, before applying for registration, declare his Permanent Account Number, State or Union territory in Part A of

FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the

Commissioner:

Provided that every person being an Input Service Distributor shall make a separate application for

registration as such Input Service Distributor.”

[PART IV

DELHI GAZETTE : EXTRAORDINARY

7

3. In the said rules, in rule 14, –

(i) in the heading, after the words “online recipient” the letters and words “or to a person supplying

online money gaming from a place outside India to a person in India” shall be inserted;

(ii) in sub-rule (1), after the words “online recipient” the letters and words “or any person supplying

online money gaming from a place outside India to a person in India” shall be inserted.

4. In the said rules, after rule 31A, the following rules shall be inserted, namely:-

“31B. Value of supply in case of online gaming including online money gaming.– Notwithstanding

anything contained in this chapter, the value of supply of online gaming, including supply of actionable

claims involved in online money gaming, shall be the total amount paid or payable to or deposited with the

supplier by way of money or money’s worth, including virtual digital assets, by or on behalf of the player:

Provided that any amount returned or refunded by the supplier to the player for any reasons

whatsoever, including player not using the amount paid or deposited with the supplier for participating in any

event, shall not be deductible from the value of supply of online money gaming.

31C. Value of supply of actionable claims in case of casino.– Notwithstanding anything contained in this

chapter, the value of supply of actionable claims in casino shall be the total amount paid or payable by or on

behalf of the player for –

(i) purchase of the tokens, chips, coins or tickets, by whatever name called, for use in casino; or

(ii) participating in any event, including game, scheme, competition or any other activity or process, in the

casino, in cases where the token, chips, coins or tickets, by whatever name called, are not required:

Provided that any amount returned or refunded by the casino to the player on return of token, coins,

chips, or tickets, as the case may be, or otherwise, shall not be deductible from the value of the supply of

actionable claims in casino.

Explanation.- For the purpose of rule 31B and rule 31C, any amount received by the player by winning any

event, including game, scheme, competition or any other activity or process, which is used for playing by the

said player in a further event without withdrawing, shall not be considered as the amount paid to or deposited

with the supplier by or on behalf of the said player.”

5. In the said rules, in rule 46, in clause (f), in the proviso, after the words “Provided that” the words

“in cases involving supply of online money gaming or in cases” shall be inserted.

6. In the said rules, for rule 64, the following rule shall be substituted, namely: –

“64. Form and manner of submission of return by persons providing online information and data base

access or retrieval services and by persons supplying online money gaming from a place outside India

to a person in India.- Every registered person either providing online money gaming from a place outside

India to a person in India, or providing online information and data base access or retrieval services from a

place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and

Services Tax Act, 2017 (13 of 2017) or to a registered person other than a non-taxable online recipient, shall

file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or

part thereof.”

7. In the said rules, in rule 87, in sub-rule (3), in the second proviso, for the words and figures “section 14”, the words,

letters, brackets and figures “section 14, or a person supplying online money gaming from a place outside India to a

person in India as referred to in section 14A,” shall be substituted.

8. In the said rules, in FORM GST REG-10, –

(i) for the heading, the following heading shall be substituted, namely—

“Application for registration of person supplying online money gaming from a place outside India to a

person in India or for registration of person supplying online information and database access or retrieval

services from a place outside India to a non-taxable online recipient in India.”;

(ii) in Part A, in the table, after serial number (ii) and the entries relating thereto, the following serial number and

entries shall be inserted, namely:

“(ii a)

Type of supply

(a) Supply of online money gaming

(b) Supply of online information and

database access or retrieval services

(c) Both (a) and (b) above”

8

DELHI GAZETTE : EXTRAORDINARY

PART IV]

(iii) in Part B, in the table, —

(a) for serial numbers 2 and 3 and the entries relating thereto, the following serial numbers and

entries shall be substituted, namely:

“2.

Date of commencement of the online service

or online money gaming in India.

DD/MM/YYYY

3

Uniform Resource Locators (URLs) of the website/platform/name of the

application, etc, as applicable through which online money gaming or

online information and database access or retrieval services are provided:

1.

2.

3.”

(b) for serial number 7 and the entries relating thereto, the following serial number and entries shall

be substituted, namely:

“7

Declaration

I hereby solemnly affirm and declare that the information given herein

above is true and correct to the best of my knowledge and belief and

nothing has been concealed therefrom.

I, _ …………………………. hereby declare that I am authorised to sign

on behalf of the Registrant. I would charge and collect tax liable from

the non-taxable online recipient located in taxable territory(in case of

online information and database access or retrieval services) and/or

from the recipient located in taxable territory (in case of online money

gaming) and deposit the same with Government of India.

Signature

Place:

Name of Authorised Signatory:

Date:

Designation:”

(iv) in the Instructions, in item 2, after the words and figures “section 14”, the words and figures “or section 14A,

as the case may be,” shall be inserted.

9. In the said rules, for FORM GSTR-5A, the following form shall be substituted namely:–

“FORM GSTR-5A

[See rule 64]

Details of supplies of online information and database access or retrieval services by a person located outside

India made to non-taxable online recipient (as defined in Integrated Goods and Services Tax Act, 2017) and to

registered persons in India and details of supplies of online money gaming by a person located outside India to

a person in India

1. GSTIN of the supplier-

2. (a) Legal name of the registered person -

(b) Trade name, if any -

3. Name of the Authorised representative in India filing the return –

4. Period: Month - ______ Year –

4(a)

ARN:

4(b)

Date of ARN:

5. Taxable outward supplies of online information and database access or retrieval services made to non-taxable

[PART IV

DELHI GAZETTE : EXTRAORDINARY

9

online recipient in India

(Amount in Rupees)

Place of supply (State/UT)

Rate of tax

Taxable value

Integrated tax

Cess

1

2

3

4

5

5A. Amendments to taxable outward supplies of online information and database access or retrieval services to non-

taxable online recipient in India

(Amount in Rupees)

Month

Place of supply

(State/UT)

Rate of tax

Taxable value

Integrated tax

Cess

1

2

3

4

5

6

5B. Taxable outward supplies of online information and database access or retrieval services 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)

GSTIN

Taxable Value

1

2

5C. Amendments to the taxable outward supplies of online information and database access or retrieval services 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)

5D. Supplies of online money gaming made to a person in India

(Amount in Rupees)

Place of supply

(State/UT)

Rate of tax

Taxable

value

Integrated tax

Cess

1

2

3

4

5

5E. Amendments to supplies of online money gaming made to a person in India

(Amount in Rupees)

Month Place of

supply

Rate of

tax

Taxable

value

Integrated

tax

Cess

Month

Original

GSTIN

Revised GSTIN

Taxable value

1

2

3

4

10

DELHI GAZETTE : EXTRAORDINARY

PART IV]

(State/UT)

1

2

3

4

5

6

6. Calculation of interest, or any other amount

(Amount in Rupees)

Sr.

No

Description

Place of

supply(State/UT)

Amount due (Interest/ Other)

Integrated tax

Cess

1

2

3

4

5

1.

Interest

2.

Others

Total

7. Tax, interest, and any other amount payable and paid

(Amount in Rupees)

Sr. No.

Description

Amount payable

Debit

entry no.

Amount paid

Integrated Tax

Cess

Integrated Tax

Cess

1

2

3

4

5

6

7

1.

Tax Liability (based

on Table 5, 5A, 5D

and 5E)

2.

Interest (based on

Table 6)

3.

Others (based on

Table 6)

Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my

knowledge and belief and nothing has been concealed there from.

Signature

Place

Name of Authorised Signatory

Date

Designation /Status”

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. 38/2023 – State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide

number F.3 (14)/Fin.(Exp-I)/2024-25/DS-I/867, dated 10^th October, 2024.

By Order and in the Name of the Lt. Governor

of the National Capital Territory of Delhi,

RAVINDER KUMAR, Jt. Secy. I (Exp.)

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: 2025.01.10 22:57:56 +05'30'