3618 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] 2 twu] 2025
la[;k 52@2023&jkT; dj
Qk0la0 3¼07½@foÙk¼O;;&I½@2025&26@Mh,l&I@475-&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”kalk ij] ,rn~ }kjk fnYyh eky ,oa lsok dj fu;ekoyh] 2017 esa vkSj vf/kd la'kksfèkr djus ds
fy, fuEufyf[kr fu;e cukrs gSa] vFkkZr % &
1- laf{kIr uke ,oa çkjaHk& ¼1½ bu fu;eksa dks fnYyh eky ,oa lsok dj ¼pkSFkk la'kksèku½ fu;e] 2023 dgk tk,A
¼2½ vU;Fkk micafèkr ds flok;] ;s “kkldh; jkti= esa izdk”ku dh rkjh[k ls ço`Ùk gksaxsA
2- fnYyh eky ,oa lsok&dj fu;ekoyh] 2017 ¼ftls blesa blds i'pkr~ mä fu;e dgk x;k gS½ ds fu;e 28
dks mifu;e ¼1½ ds :i esa iqul±[;kafdr fd;k tk,xk vkSj bl çdkj iqul±[;kafdr mifu;e ds i'pkr~
fuEufyf[kr mifu;e var%LFkkfir fd;k tk,xk] vFkkZr~%&
सं. 165]
दिल्ली, सोमवार, िून 2, 2025/ज् येष् ठ 12, 1947
[रा.रा.रा.क्षे.दि. सं. 77
No. 165]
DELHI, MONDAY, JUNE 2, 2025/JYAISTHA 12, 1947
[N. C. T. D. No. 77
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-06062025-263644
SG-DL-E-06062025-263644
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
Þ¼2½ mifu;e ¼1½ varÆo"V fdlh ckr ds gksrs gq, Hkh] fdlh iwÆrdrkZ }kjk fdlh çkfIrdrkZ] tks ,d laca/k O;fä
gS] dks mä çkfIrdrkZ dh vksj ls fdlh cSaddkjh daiuh ;k foÙkh; laLFkk dks dkjiksjsV xkjaVh çnku djds dh xÃ
lsokvksa dh vkiwÆr dk ewY;] ,slh çLrkfor xkjaVh ;k okLrfod çfrQy] buesa ls tks Hkh vfèkd gks] dh jde dk
,d çfr'kr gksuk le>k tk,xkAß
3- mä fu;eksa ds fu;e 142 ds mifu;e ¼3½ esa Þiz:i th,lVh Mhvkjlh&05 esa vkns”kÞ 'kCnksa vkSj vadks ds
LFkku ij Þiz:i th,lVh Mhvkjlh&05 esa lwpukß 'kCn vkSj vad j[ks tk,axsA
4- mä fu;eksa ds fu;e 159 ds mifu;e ¼2½ esa] Þtks dsoy vk;qDr ds fufeÙk fyf[kr vuqns”kksa ijß 'kCnksa ds
i'pkr~ Þ;k mifu;e ¼1½ ds v/khu vkns'k tkjh fd, tkus dh rkjh[k ls ,d o"kZ dh vofèk ds volku ij]
buesa ls tks Hkh igys gksß 'kCn var%LFkkfir fd, tk,axsA
5- mä fu;eksa esa iz:i th,lVh vkjÃth&01 ds Hkkx&[k esa] Øe la[;kad 2 esa] [kaM ¼xiv½ ds i'pkr~
fuEufyf[kr [kaM var%LFkkfir fd;k tk,xk] vFkkZr~%&
Þ¼xivd½ ,d O;fä daiuhßA
6- mä fu;eksa eas ç:Ik th,lVh vkjÃth&08 ds LFkku ij fuEufyf[kr iz:i dks j[kk tk,xk] vFkkZr~%&
iz:i th,lVh vkjÃth&08
[fu;e 12¼3½ ns[ksa]
lanHkZ la[;k
fnukad %
lsok esa]
uke %
irk %
vkosnu lanHkZ la[;k ¼,vkj,u½ fnukad %
lzksr ij dj dVkSrhdrkZ ;k lzksr ij dj laxzgdrkZ ds :i esa jftLVªhdj.k jn~n djus dk vkns'k
;g] vfèkfu;e ds v/khu jftLVªhdj.k jn~n djus ds fy, fuEufyf[kr dkj.kksa ls i=@esy rkjh[k----------------------------ds
n~okjk fd, x, vuqjksèk ds lanHkZ esa gS] vFkkZr~% &
i.
ii.
vèkksgLrk{kjh dh jk; gS fd jftLVªhdj.k jn~n djus dh çHkkoh rkjh[k < rkrk@ekek@oooo > gSA
2- vkidks yafcr fooj.kh rqjar çLrqr djuh gksxhA
3- —i;k ekeys ds fof'k"V fooj.k ds fy, layXu lgk;d nLrkost+ ns[ksaA
4- ;g è;ku fn;k tk, fd jftLVªhdj.k jn~n djus ls bl vfèkfu;e ds v/khu dj vkSj vU; “kks/;ksa dk Hkqxrku
djus ;k jn~n djus dh rkjh[k ls igys fdlh Hkh vofèk ds fy, bl vfèkfu;e ;k blds v/khu cuk, x, fu;eksa
ds v/khu fdlh Hkh ckè;rk dk fuoZgu djus dk nkf;Ro çHkkfor ugÈ gksxk] pkgs ,sls dj vkSj vU; “kks/;
jn~ndj.k dh rkjh[k ls igys ;k ckn esa vo/kkfjr fd, x, gSaA
;k
lzksr ij dj dVkSrhdrkZ ;k lzksr ij dj laxzgdrkZ ds :i esa jftLVªhdj.k jn~n djus dk vkns'k
;g fnukad---------------- dks tkjh dkj.k crkvks uksfVl dk lanHkZ gSA
o pw¡fd] dkj.k crkvks uksfVl dk dksà mÙkj çLrqr ugÈ fd;k x;k gS]
vkSj bl dk;kZy; esa miyCèk vfHkys[k ds vkèkkj ij vèkksgLrk{kjh dh jk; gS fd vkidk jftLVªhdj.k
fuEufyf[kr dkj.k ¼dkj.kksa½ ls jn~n fd, tkus ds fy, nk;h gS( ;k
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
o dkj.k crkvks uksfVl dk mÙkj i= rkjh[k-----------------------n~okjk çLrqr fd;k x;k gS]
vkSj dkj.k crkvks uksfVl ds vkids mÙkj dh ijh{kk djus ij vkSj bl dk;kZy; esa miyCèk vfHkys[k ds
vkèkkj ij vèkksgLrk{kjh dh jk; gS fd vkidk jftLVªhdj.k fuEufyf[kr dkj.k ¼dkj.kksa½ ls jn~n fd;k tk
ldrk gS( ;k
o dkj.k crkvks uksfVl dk dksà mÙkj çLrqr ugÈ fd;k x;k gS vkSj O;fäxr lquokà ds fy, fuèkkZfjr fnu ij
vki O;fäxr :i ls ;k çkfèk—r çfrfufèk ds ekè;e ls mifLFkr ugÈ gq, Fks]
vkSj bl dk;kZy; esa miyCèk vfHkys[k ds vkèkkj ij vèkksgLrk{kjh dh jk; gS fd vkidk jftLVªhdj.k
fuEufyf[kr dkj.kksa ls jí fd, tkus ds fy, nk;h gS% ;k
o dkj.k crkvks uksfVl dk dksà mÙkj çLrqr ugÈ fd;k x;k gS] ysfdu vki ;k çkfèk—r çfrfufèk O;fäxr
lquokà esa 'kkfey gq, vkSj fyf[kr ;k ekSf[kd fuosnu fd;k]
vkSj O;fäxr lquokà ds nkSjku fd, x, vkids fyf[kr ;k ekSf[kd fuosnu dh ijh{kk djus ij vkSj bl
dk;kZy; esa miyCèk vfHkys[k ds vkèkkj ij vèkksgLrk{kjh dh jk; gS fd vkidk jftLVªhdj.k fuEufyf[kr
dkj.k ¼dkj.kksa½ ls jn~n fd;k tk ldrk gS% ;k
o dkj.k crkvks uksfVl dk mÙkj i= rkjh[k-----------------------n~okjk çLrqr fd;k x;k gSA ysfdu] vki ;k çkfèk—r
çfrfufèk fuèkkZfjr ;k foLrkfjr rkjh[k ij O;fäxr lquokà esa 'kkfey ugÈ gq, Fksa]
vkSj dkj.k crkvks uksfVl ds vkids mÙkj dh ijh{kk djus ij rFkk bl dk;kZy; esa miyCèk vfHkys[k ds
vkèkkj ij vèkksgLrk{kjh dh jk; gS fd vkidk jftLVªhdj.k fuEufyf[kr dkj.k ¼dkj.kksa½ ls jn~n fd;k tk
ldrk gS% ;k
o dkj.k crkvks uksfVl dk mÙkj rkjh[k----------------------ds i= ds ek/;e ls çLrqr fd;k x;k gS vkSj vki ;k
çkfèk—r çfrfufèk O;fäxr lquokà esa 'kkfey gq, Fks] O;fäxr lquokà ds nkSjku fyf[kr@ekSf[kd fuosnu
fd;k Fkk]
vkSj vèkksgLrk{kjh us dkj.k crkvks uksfVl ds vkids mÙkj ds lkFk&lkFk O;fäxr lquokà ds le; fd, x,
fuosnu dh ijh{kk dh gS rFkk mldh jk; gS fd vkidk jftLVªhdj.k fuEufyf[kr dkj.k ¼dkj.kksa½ ls jn~n
fd;k tk ldrk gS%
i.
ii.
jftLVªhdj.k jn~n djus dh çHkkoh rkjh[k < rkrk@ekek@oooo > gSA
2- —i;k ekeys ds fof'k"V fooj.k ds fy, layXu lgk;d nLrkost+ ns[ksaA
3- vkidks yafcr fooj.kh rqjar çLrqr djuh gksxhA
4- ;g è;ku fn;k tk, fd jftLVªhdj.k jn~n djus ls bl vfèkfu;e ds v/khu dj vkSj vU; “kks/;ksa dk Hkqxrku
djus ;k jn~n djus dh rkjh[k ls igys fdlh Hkh vofèk ds fy, bl vfèkfu;e ;k blds v/khu cuk, x,
fu;eksa ds v/khu fdlh Hkh ckè;rk dk fuoZgu djus dk nkf;Ro çHkkfor ugÈ gksxk] pkgs ,sls dj vkSj vU;
“kks/; jn~ndj.k dh rkjh[k ls igys ;k ckn esa fu/kZfjr fd, x, gSaA
LFkku%
Rkkjh[k%
gLrk{kj
vfèkdkjh dk uke
inuke
vf/kdkfjrk
7-
mä fu;eksa ds iz:i th,lVhvkj&8 esa]
4
DELHI GAZETTE : EXTRAORDINARY
PART IV]
¼d½ Øe la[;kad 5 dk yksi fd;k tk,xk(
¼[k½ Øe la[;kad 7 vkSj mlls lacafèkr çfof"V;ksa ds LFkku ij fuEufyf[kr Øe la[;kad vkSj çfof"V;ka j[kh
tk,axh] vFkkZr~%&
Þ7- ns; vkSj lanÙk C;kt] foyac Qhl
o.kZu
ns; jde
lanÙk jde
1
2
3
¼I½ -------------dh ckcr Vhlh,l d ys[ksa C;kt
¼d½ ,dh—r dj
¼[k½ dsaæh; dj
¼x½ jkT;@la?k jkT;{ks= dj
¼II½ foyac Qhl
¼d½ dsaæh; dj
¼[k½ jkT;@la?k jkT;{ks= dj
¼x½ Øe la[;kad 9 vkSj mlls lacafèkr çfof"V;ksa ds LFkku ij fuEufyf[kr Øe la[;kad vkSj çfof"V;ka j[kh
tk,axh] vFkkZr~%&
Þ9- Vhlh,l] C;kt vkSj foyac Qhl lank; ds fy, udn [kkrs esa fodyu çfof"V;ka ¼fooj.k nkf[ky djus ds
i'pkr~ lef"Vr½
o.kZu
dj
C;kt
foyac Qhl
1
2
3
4
¼d½ ,dh—r dj
¼[k½ dsUæh; dj
¼x½ jkT;@la?k jkT;{ks= dj
8- mä fu;eksa ds iz:i th,lVh ihlhVh&01] ds Hkkx&[k esa] Øe la[;kad 4 vkSj mlls lacafèkr çfof"V;ksa ds
LFkku ij fuEufyf[kr Øe la[;kad 4 vkSj çfof"V;ka j[kh tk,axh] vFkkZr~%&
4 Pkkgk x;k ukekadu%
¼1½ pkVZMZ vdkmaVsaV
¼2½ daiuh lfpo
¼3½ ykxr ,oa çcaèku ys[kkdkj
¼4½ fofèk esa Lukrd ;k LukrdksÙkj ;k blds lerqY; fMxzh
¼5½ okf.kT; esa Lukrd ;k LukrdksÙkj ;k blds lerqY; fMxzh
¼6½ mPp laijh{kk lfgr cSaÇdx esa Lukrd ;k LukrdksÙkj ;k blds lerqY; fMxzh
¼7½ fctusl ,MfefuLVªs'ku esa Lukrd ;k LukrdksÙkj ;k blds lerqY; fMxzh
¼8½ fctusl eSustesaV esa Lukrd ;k LukrdksÙkj ;k blds lerqY; fMxzh
¼9½ fdlh Hkh Hkkjrh; fo”ofo|ky; }kjk ekU;rk çkIr fdlh fons'kh fo”fo|ky;
dh fMxzh ijh{kk
¼10½ lsokfuo`Ùk ljdkjh inèkkjh
¼11½ fo|ekufofèk ds vèkhu de ls de ikap o"kZ dh vofèk ds fy, foØ; dj
O;olk;h
¼12½ fo|ekufofèk ds vèkhu de ls de ikap o"kZ dh vofèk ds fy, djfooj.kh
rS;kj djus okyk
¼13½ ljdkj }kjk vfèklwfpr dksà vU; ijh{kk
fVIi.k% lkj.kh dh Øe la[;k ¼4½ ls Øe la[;k ¼8½ rRle; ço`Ùk fdlh fofèk }kjk LFkkfir Hkkjrh; fo”ofo|ky;
ls gksus pkfg,A
9- mä fu;eksa ds] ç:i th,lVh Mhvkjlh&22 esa vafre iSjk ds i'pkr~ fuEufyf[kr iSjk dks var%LFkkfir fd;k
tk,xk] vFkkZr~%&
[PART IV
DELHI GAZETTE : EXTRAORDINARY
5
Þ;g vkns'k] vk;qä }kjk ç:i th,lVh Mhvkjlh&23 esa vkns'k tkjh fd, tkus dh rkjh[k dks ;k bl vkns'k ds
tkjh fd, tkus dh rkjh[k ls ,d o"kZ dh vofèk ds volku ij] buesa ls tks Hkh igys gks] çHkkoh ugÈ jgsxkAß
fVIIk.k % ewy fu;e fnukad 22 twu] 2017 dks fnYyh jkti=] vlkèkkj.k] Hkkx&IV] [kaM 3] mi&[kaM ¼i½ esa Qk0
la0 3¼10½@foÙk ¼jktLo&I½@2017&18@Mh,l&I@342 ds }kjk çdkf'kr fd, x, Fks vkSj vafre ckj
vfèklwpuk la[;k 51@2023 & jkT; dj }kjk la'kksfèkr fd;k x;k Fkk ftls fnukad 01 tuojh] 2025 dks
fnYyh jkti=] vlkèkkj.k] Hkkx&IV] [kaM 3] mi&[kaM ¼i½ esa Qk0 la0 3¼20½@foÙk
¼O;;&I½@2024&25@Mh,l&I@04 ds }kjk çdkf'kr fd;k x;k FkkA
jk"Vªh; jktèkkuh {ks= fnYyh ds mijkT;iky
ds vkns'k ls rFkk muds uke ij]
jfoUæ dqekj] Lka;qDr lfpo ¼foÙk½
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 2nd June, 2025
No. 52/2023-State Tax
F. No. F.3 (07 )/Fin.(Exp-I)/2025-26/DS-I/475.––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 (Fourth
Amendment) Rules, 2023.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official
Gazette.
2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), rule 28 shall be
renumbered as sub-rule (1) and after the sub-rule as so renumbered, the following sub-rule shall be inserted, namely:-
“(2) Notwithstanding anything contained in sub-rule (1), the value of supply of services by a supplier to a
recipient who is a related person, by way of providing corporate guarantee to any banking company or financial
institution on behalf of the said recipient, shall be deemed to be one per cent of the amount of such guarantee
offered, or the actual consideration, whichever is higher.”.
3. In the said rules, in rule 142, in sub-rule (3), for the words “proper officer shall issue an order”, the words “proper
officer shall issue an intimation” shall be substituted.
4. In the said rules, in rule 159, in sub-rule (2), after the words “Commissioner to that effect”, the words “or on expiry
of a period of one year from the date of issuance of order under sub-rule (1), whichever is earlier,” shall be inserted.
5. In the said rules, in FORM GST REG-01, in PART-B, in serial number 2, after clause (xiv), the following clause
shall be inserted, namely:-
“(xiva) One Person Company”.
6. In the said rules, for FORM GST REG-08, the following form shall be substituted, namely:–
“
FORM GST REG-08
[See rule12(3)]
6
DELHI GAZETTE : EXTRAORDINARY
PART IV]
Reference No
Date:
To
Name:
Address:
Application Reference No.(ARN)
Date:
Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
This is in reference to the request raised vide letter/mail dated ……. for cancellation of registration under the Act
due to the following reason, namely:–
i.
ii.
The undersigned is of opinion that the effective date of cancellation of registration is <<DD/MM/YYYY>>.
2. You are required to furnish pending returns immediately.
3. Kindly refer to the supportive document(s) attached for case specific details.
4. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues
under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior
to the date of cancellation whether or not such tax and other dues are determined before or after the date of
cancellation.
OR
Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
This has reference to the show-cause notice issued dated………..
o Whereas no reply to the show cause notice has been submitted,
and whereas, the undersigned based on record available with this office is of the opinion that your registration is
liable to be cancelled for the following reason(s) : or
o Whereas reply to the show cause notice has been submitted vide letter dated______,
and whereas, the undersigned on examination of your reply to show cause notice and based on record available
with this office is of the opinion that your registration is liable to be cancelled for the following reason(s) :– or
o Whereas no reply to the show cause notice has been submitted and on day fixed for personal hearing, you did
not appear in person or through authorised representative,
and whereas, the undersigned based on record available with this office is of the opinion that your registration is
liable to be cancelled for following reason(s) : or
o Whereas no reply to the show cause notice has been submitted, but you or authorised representative attended
the personal hearing and made a written or verbal submission,
and whereas, the undersigned on examination of your written or verbal submission made during personal hearing
and based on record available with this office is of the opinion that your registration is liable to be cancelled for
the following reason(s) : or
o Whereas reply to the show cause notice has been submitted vide letter dated______. But, you or authorised
representative did not attend the personal hearing on scheduled or extended date. and whereas, the undersigned
on examination of your reply to show cause notice and based on record available with this office is of the opinion
that your registration is liable to be cancelled for the following reason(s) : or
o Whereas reply to the show cause notice has been submitted vide letter dated______and you or authorised
representative attended the personal hearing, made a written/oral submission during personal hearing. And
whereas, the undersigned has examined your reply to show cause notice as well as submissions made at the time
[PART IV
DELHI GAZETTE : EXTRAORDINARY
7
of personal hearing and is of the opinion that your registration is liable to be cancelled for the following
reason(s) :
i.
ii.
The effective date of cancellation of registration is<<DD/MM/YYYY>>.
2. Kindly refer to the supportive document(s) attached for case specific details.
3. You are required to furnish pending returns immediately.
4. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues
under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior
to the date of cancellation whether or not such tax and other dues are determined before or after the date of
cancellation.
Place:
Date:
Signature
Name of the Officer
Designation
Jurisdiction”;
7. In the said rules, in FORM GSTR-8,-
(a) serial number 5 shall be omitted;
(b) for serial number 7 and entries relating thereto, the following serial number and entries shall be substituted,
namely :–
“7. Interest, late fee payable and paid
Description
Amount payable
Amount paid
1
2
3
(I) Interest on account of TCS in respect of
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(II) Late fee
(a) Central tax
(b) State / UT tax
“;
(c) for serial number 9 and entries relating thereto, the following serial number and entries shall be substituted,
namely:–
“9. Debit entries in cash ledger for TCS, interest and late fee payment [to be populated after filing of
statement]
Description
Tax
Interest
Late fee
1
2
3
4
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
”.
8. In the said rules, in FORM GST PCT-01, in PART-B, for serial number 4 and entries relating thereto, the
following serial number 4 and entries shall be substituted, namely:-
“
4
Enrolment sought:
(1) Chartered Accountant
(2) Company Secretary
(3) Cost and Management Accountant
(4) Graduate or Postgraduate or its equivalent degree in Law
(5) Graduate or Postgraduate or its equivalent degree in Commerce
(6) Graduate or Postgraduate or its equivalent degree in Banking including Higher
Auditing
(7) Graduate or Postgraduate or its equivalent degree in Business Administration
8
DELHI GAZETTE : EXTRAORDINARY
PART IV]
(8) Graduate or Postgraduate or its equivalent degree in Business Management
(9) Degree examination of any Foreign University recognized by any Indian
University
(10) Retired Government Officials
(11) Sales Tax practitioner under existing law for a period of not less than five
years
(12) Tax return preparer under existing law for a period of not less than five years
(13) Any other examination notified by Government
Note: Sr. No. (4) to (8) of the table should be from an Indian University established by any law for the time being in
force.
”;
9. In the said rules, in FORM GST DRC-22, after the last paragraph, the following paragraph shall be inserted,
namely:–
“This order shall cease to have effect, on the date of issuance of order in FORM GST DRC-23 by the Commissioner,
or on the expiry of a period of one year from the date of issuance of this order, whichever is earlier.”.
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 22nd June, 2017 and were last amended vide
notification No. 51/2023 – State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub-
section (i), vide number F.3 (20)/Fin.(Exp-I)/2024-25/DS-I/04, dated 1st January, 2025.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
RAVINDER KUMAR, Jt. Secy. (Fin.)
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.
GORAKHA NATH YADAVA
Digitally signed by GORAKHA NATH YADAVA
Date: 2025.06.06 15:35:41 +05'30'