5310 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
दिल् ली जिधान सभा सजििालय
दिल् ली, 7 अगस्ट्त, 2025
.
.
DGST(2nd A)/2025/LAS-VIII/Legn./9741.—जनम् नजलजित को सिवसाधारण की िानकारी के
जलए प्रकाजित दकया िाता है:—
सं. 233]
दिल्ली, बृहस्ट् पजतिार , अगस्ट् त 7, 2025/श्रािण 16, 1947
[रा.रा.रा.क्षे.दि. सं. 174
No. 233]
DELHI, THURSDAY, AUGUST 7, 2025/SHRAVANA 16, 1947
[N. C. T. D. No. 174
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-08082025-265304
SG-DL-E-08082025-265304
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
Hkkjr x.kjkT; ds fNgÙkjosa o"kZ esa jk"Vªh; jktèkkuh {ks= fnYyh dh foèkku lHkk }kjk fuEufyf[kr
:i esa ;g vfèkfu;fer gks%&
1-
¼i½ bl vfèkfu;e dks fnYyh eky ,oa lsok ¼f}rh; la'kksèku½
vfèkfu;e] 2025 dgk tk,A
¼ii½ vfèkfu;e dh èkkjk 2 ls 15 ml frfFk dks ço`Ùk gksaxh ftls jkT; ljdkj] vkf/kdkfjd jkti= esa
vfèklwpuk }kjk] fu;r djs rFkk bl vfèkfu;e ds fofHkUu micaèkksa gsrq fHkUu&fHkUu frfFk fu;r
dh tk ldsxhA
2-
%& fnYyh eky ,oa lsok dj vfèkfu;e] 2017 ¼rRi”pkr~ fnYyh eky ,oa
lsok dj vfèkfu;e ds :i esa lanfHkZr½ dh èkkjk 2 esa]&&
¼i½
[kaM ¼61½ esa] Þèkkjk 9ß 'kCn vkSj vad ds i'pkr~] Þbl vfèkfu;e ;k ,dh—r eky ,oa lsok dj
vfèkfu;e] 2017 dh èkkjk 5 dh mièkkjk ¼3½ ;k mièkkjk ¼4½ ds vUrxZr** 'kCnksa] dks"Bdksa vkSj vadksa
dks 01 vçSy] 2025 ls var%LFkkfir fd;k tk,xk(
¼ii½
[kaM ¼69½ esa] &
¼d½ mi[kaM ¼x½ esa ] Þuxjikfydk dk çcaèkuß 'kCnksa ds i'pkr~ Þfufèkß 'kCn dks var%LFkkfir fd;k
tk,xk(
¼[k½ mi[kaM ¼x½ ds i'pkr~ fuEufyf[kr Li"Vhdj.k dks var%LFkkfir fd;k tk,xk] vFkkZr~%&
^^Li"Vhdj.k-&& bl mi&[kaM ds ç;kstuksa gsrq&
¼d½
ÞLFkkuh; fufèkÞ dk vfHkizk; fdlh iapk;r {ks= ds lacaèk esa ukxfjd dk;ks± ds fuoZgu gsrq LFkkfir
fdlh LFkkuh; Lo'kklu ds fdlh çkfèkdj.k ds fu;a=.k ;k çcaèku ds vUrxZr fdlh fufèk ls gS
rFkk fdlh Hkh dj] 'kqYd] Vksy] midj ;k Qhl dks] pkgs fdlh Hkh uke ls iqdkjk tk,] yxkus]
,d= djus vkSj fofu;kstu djus dh 'kfä;ka dkuwu }kjk fufgr gSa(
¼[k½
*uxjikfydk fufèk* dk vfHkizk; fdlh egkuxjh; {ks= ;k uxjikfydk {ks= ds lacaèk esa ukxfjd
dk;ks± ds fuoZgu gsrq LFkkfir LFkkuh; Lo'kklu ds fdlh çkfèkdj.k ds fu;a=.k ;k çcaèku ds
vUrxZr fdlh fufèk ls gS rFkk fdlh Hkh dj] 'kqYd] Vksy] midj ;k Qhl dks] pkgs fdlh Hkh uke
ls iqdkjk tk,] yxkus] ,d= djus vkSj fofu;kstu djus dh 'kfä;ka dkuwu }kjk fufgr gSa(**(
¼iii½
[kaM ¼116½ ds i'pkr~ fuEufyf[kr [kaM dks var%LFkkfir fd;k tk,xk] vFkkZr~%&
*¼116d½ Þfof'k"V igpku fpàkaduÞ dk vfHkizk; èkkjk 148d dh mièkkjk ¼2½ ds [kaM ¼[k½ esa
fuÆn"V fof'k"V igpku fpàkadu ls gS rFkk blds varxZr fMftVy LVkEi] fMftVy fpà ;k dksÃ
vU; le:i fpàkadu 'kkfey gS] tks fof'k"V] lqjf{kr vkSj u gVk, tkus ;ksX; gks(*A
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
3-
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 12 dh mi&èkkjk ¼4½ dk
foyksi fd;k tk,xkA
4-
& fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 13 dh mi&èkkjk ¼4½ dk
foyksi fd;k tk,xkA
5-
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 17 dh mièkkjk ¼5½ ds
[kaM ¼?k½ esa] &&
¼i½
Þla;a= ;k e'khujhÞ 'kCnksa ds LFkku ij Þla;a= rFkk e'khujhÞ 'kCnksa dks izfrLFkkfir fd;k tk,xk
rFkk 01 tqykÃ] 2017 ls izfrLFkkfir fd, x, le>s tk,axs(
¼ii½
Li"Vhdj.k dks mlds
- ds :i esa la[;kafdr fd;k tk,xk] rFkk bl çdkj
la[;kafdr Li"Vhdj.k 1 ds i'pkr~ fuEufyf[kr Li"Vhdj.k dks var%LFkkfir fd;k tk,xk]
vFkkZr~%&&
& [kaM ¼?k½ ds ç;kstuksa gsrq] ;g ,rn~ }kjk Li"V fd;k tkrk gS fd
fdlh U;k;ky;] U;k;kfèkdj.k ;k vU; çkfèkdj.k ds fdlh fu.kZ;] fMØh ;k vkns'k esa fufgr
fdlh Hkh izfrdwy ckr ds gksrs gq, Hkh] Þla;a= ;k e'khujhÞ ds fdlh Hkh lanHkZ dks Þla;a= rFkk
e'khujhÞ ds lanHkZ ds :i esa gh le>k tk,xk] rFkk ges”kk le>k tk,(*A
6-
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 20 esa] 1 vçSy] 2025 ls
ykxw]&
¼i½
mièkkjk ¼1½ esa] Þèkkjk 9ß 'kCn vkSj vad ds i'pkr~ Þbl vfèkfu;e dh ;k ,dh—r eky ,oa lsok
dj vfèkfu;e] 2017 dh èkkjk 5 dh mi/kkjk ¼3½ ;k mièkkjk ¼4½ ds vUrxZrß 'kCnksa] dks"Bdksa vkSj
vadksa dks var%LFkkfir fd;k tk,xk(
¼ii½
mièkkjk ¼2½ esa] Þèkkjk 9ß 'kCn vkSj vad ds i'pkr~ Þbl vfèkfu;e dh ;k ,dh—r eky ,oa lsok
dj vfèkfu;e] 2017 dh èkkjk 5 dh mi/kkjk ¼3½ ;k mièkkjk ¼4½ ds vUrxZrß 'kCnksa] dks"Bdksa vkSj
vadksa dks var%LFkkfir fd;k tk,xk(
7-
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 34 dh mièkkjk ¼2½ esa]
ijarqd ds LFkku ij fuEufyf[kr ijarqd dks çfrLFkkfir fd;k tk,xk] vFkkZr~%&
Þc'krsZ fd vkiwÆrdrkZ ds vkmViqV dj nkf;Ro esa dksà dVkSrh dh vuqefr ugÈ nh tk,xh]
;fn&&
¼i½
,sls izR;; uksV ds dkj.k çkIr buiqV dj izR;;] ;fn çkIr fd;k x;k gS] rks çkIrdrkZ }kjk
okil ugÈ fy;k x;k gS] tgka ,slk çkIrdrkZ iath—r O;fä gS( ;k
¼ii½
,slh vkiwfrZ ij dj dk Hkkj fdlh vU; O;fä ij Mkyk x;k gS] vU; ekeyksa esaÞ
8-
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 38 esa] &
¼i½
mièkkjk ¼1½ esa] ÞLor%&tfur fooj.kß 'kCnksa ds LFkku ij] Þfooj.kß 'kCnksa dks çfrLFkkfir fd;k
tk,xk(
4
DELHI GAZETTE : EXTRAORDINARY
PART IV]
¼ii½
mièkkjk ¼2½ esa] &
¼d½ Þds varxZr Lor% tfur fooj.kß 'kCnksa ds LFkku ij ÞlanÆHkr fooj.kß 'kCnksa dks izfrLFkkfir fd;k
tk,xk(
¼[k½ [kaM ¼d½ esa] ÞvkSjß 'kCn dk foyksi fd;k tk,xk(
¼x½ [kaM ¼[k½ esa ] ÞçkIrdrkZ }kjkß 'kCnksa ds i'pkr~] Þlfgrß 'kCn dks var%LFkkfir fd;k tk,xk(
¼?k½ [kaM ¼[k½ ds i'pkr~ fuEufyf[kr [kaM dks var%LFkkfir fd;k tk,xk] vFkkZr~%&
Þ¼x½ ,sls vU; fooj.k tks fu/kkZfjr fd, tk,aAß
9-
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 39 dh mièkkjk ¼1½ esa]
ÞvkSj ,sls le; ds Hkhrjß 'kCnksa ds LFkku ij] Þ,sls le; ds Hkhrj] rFkk ,slh 'krks± vkSj çfrcaèkksa ds
vèkhuß 'kCnksa dks çfrLFkkfir fd;k tk,xkA
10-
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 107 dh mièkkjk ¼6½ esa]
ijarqd ds LFkku ij fuEufyf[kr ijarqd dks çfrLFkkfir fd;k tk,xk] vFkkZr~% &
Þc”krsZa fd fdlh dj dh ekax ds fcuk 'kkfLr dh ekax djus okys fdlh vkns'k ds ekeys esa] ,sls
vkns'k ds f[kykQ rc rd dksà vihy nk;j ugÈ dh tk,xh tc rd fd vihydrkZ }kjk mä
'kkfLr ds nl çfr'kr ds cjkcj jkf'k dk Hkqxrku ugÈ dj fn;k tkrk gSAÞ
11-
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 112 dh mièkkjk ¼8½ esa
fuEufyf[kr ijarqd dks var%LFkkfir fd;k tk,xk] vFkkZr~% &&&
Þc”krsZa fd fdlh dj dh ekax ds fcuk 'kkfLr dh ekax djus okys fdlh vkns'k ds ekeys esa] ,sls
vkns'k ds f[kykQ rc rd dksà vihy Qkby ugÈ dh tk,xh tc rd fd vihydrkZ }kjk èkkjk
107 dh mièkkjk ¼6½ ds ijUrqd ds vUrxZr ns; jkf'k ds vfrfjä mä 'kkfLr ds nl çfr'kr ds
cjkcj jkf'k dk Hkqxrku ugÈ dj fn;k tkrk gSAÞ
12-
%& fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 122d ds i'pkr~
fuEufyf[kr èkkjk dks var%LFkkfir fd;k tk,xk] vFkkZr~%&
Þ122[k- bl vfèkfu;e esa fdlh ckr ds gksrs gq, Hkh] tgka èkkjk 148d dh mièkkjk ¼1½ ds [kaM
¼[k½ esa fuÆn"V dksà O;fä mä èkkjk ds çkoèkkuksa dk mYya?ku djrk gS] rks og vè;k; XV ;k
bl vè;k; ds çkoèkkuksa ds vUrxZr fdlh Hkh naM ds vfrfjä] ,d yk[k #i;s ;k ,sls eky ij
ns; dj ds nl çfr'kr ds cjkcj tqekZuk ¼tks Hkh vfèkd gks½ ßnsus ds fy, mÙkjnk;h gksxkA**
13-
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 148 ds i'pkr~
fuEufyf[kr èkkjk dks var%LFkkfir fd;k tk,xk] vFkkZr~%&
Þ148d- ¼1½ ljdkj ifj"kn dh flQkfj'kksa ij vfèklwpuk }kjk fuÆn"V dj ldrh gS] &
¼ad½
eky(
¼[k½
O;fä ;k O;fä;ksa dk oxZ tks ,sls eky ij vkf/kiR; j[krs gSa ;k mlls lacafèkr dk;Z
djrs gSa]
ij bl èkkjk ds çkoèkku ykxw gksaxsA
[PART IV
DELHI GAZETTE : EXTRAORDINARY
5
¼2½
ljdkj mièkkjk ¼1½ ds [kaM ¼d½ esa fuÆn"V eky ds lacaèk esa] &&
¼d½ fof'k"V igpku fpàkadu djus rFkk mlesa fufgr lwpuk ds bysDVª‚fud HkaMkj.k rFkk ml
rd igqap gsrq] ,d ç.kkyh miyCèk djkuk ,sls O;fä;ksa ds ekè;e ls] tSlk fd fu/kkZfjr
fd;k tk,( rFkk
¼[k½ ,sls eky gsrq fof'k"V igpku fpàkadu fuèkkZfjr djuk] ftlesa ntZ dh tkus okyh lwpuk
Hkh 'kkfey gSA
¼3½
mièkkjk ¼1½ esa fuÆn"V O;fä] &
¼d½ mä eky ;k mlds iSdstksa ij ,d fof'k"V igpku fpàkadu djuk] ftlesa ,slh lwpuk
vkSj ,slh jhfr lfEefyr gks(
¼[k½ ,slh lwpuk vkSj C;kSjs ,sls le; ds Hkhrj çLrqr djuk rFkk ,sls vfHkys[kksa ;k nLrkostksa
dks ,sls çi= vkSj jhfr esa cuk, j[kuk(
¼x½ ,sls eky ds fofuekZ.k ds dkjksckj ds LFkku ij LFkkfir e'khujh dk C;kSjk] ftlesa igpku]
{kerk] lapkyu dh vofèk vkSj ,sls vU; C;kSjs ;k lwpuk 'kkfey gS] ,sls le; ds Hkhrj
rFkk ,sls çi= vkSj jhfr esa çLrqr djuk(
¼?k½ mièkkjk ¼2½ esa fuÆn"V ç.kkyh ds lacaèk esa ,slh jkf'k dk Hkqxrku djuk(
tSlk fuèkkZfjr fd;k tk ldrk gSAß
14-
III
fnYyh eky ,oa lsok dj vfèkfu;e dh vuqlwph III esa]
¼i½
ifjPNsn 8 esa] [kaM ¼d½ ds i'pkr~] fuEufyf[kr [kaM dks var%LFkkfir fd;k tk,xk rFkk 01
tqykÃ] 2017 ls var%LFkkfir fd;k x;k le>k tk,xk] vFkkZr~%&
Þ¼dd½ fdlh fo'ks"k vkÆFkd {ks= ;k eqä O;kikj HkaMkj.k {ks= esa xksnke esa j[ks x, eky ds fu;kZr
;k ?kjsyw VSfjQ {ks= gsrq eatwjh ls igys fdlh O;fä dks vkiwÆr(ß(
¼ii½
Li"Vhdj.k 2 esa] Þds ç;kstuksa gsrqß 'kCnksa ds i'pkr~] Þ[kaM ¼d½ß 'kCnksa] dks"Bdksa vkSj v{kjksa dks
var%LFkkfir fd;k tk,xk rFkk 01 tqykÃ] 2017 ls var%LFkkfir fd, x, le>s tk,axs(
¼iii½
Li"Vhdj.k 2 ds i'pkr~ fuEufyf[kr Li"Vhdj.k dks var%LFkkfir fd;k tk,xk rFkk 01 tqykÃ]
2017 ls var%LFkkfir fd;k x;k le>k tk,xk] vFkkZr~%&
- & ifjPNsn 8 ds [kaM ¼dd½ ds ç;kstuksa gsrq Þfo'ks"k vkÆFkd {ks=Þ] Þeqä O;kikj
HkaMkj.k {ks=Þ vkSj Þ?kjsyw VSfjQ {ks=Þ ds Øe'k% ogh vfHkizk; gksaxs tks fo'ks"k vkÆFkd {ks= vfèkfu;e]
2005 dh èkkjk 2 esa muds fy, ;Fkk fuÆn"V gSaAÞ
15-
%& ,sls lHkh
,df=r dj dks okfil ugha fd;k tk,xk] tks bl izdkj ,df=r ugha fd, tkrs] ;fn lHkh
lkexzh enksa ij /kkjk 14 ykxw jgh gksrhA
1-
fnYyh eky ,oa lsok dj vfèkfu;e] 2017 ¼vfèkfu;e½ dks jk"Vªh; jktèkkuh {ks= fnYyh ljdkj
}kjk eky ;k lsok vFkok nksuksa dh varj&jkT; vkiwÆr ij dj yxkus vkSj ,d= djus ds çkoèkku
cukus ds mís'; ls vfèkfu;fer fd;k x;k FkkA
6
DELHI GAZETTE : EXTRAORDINARY
PART IV]
2-
th,lVh ifj"kn us viuh 55oÈ cSBd esa ifjHkk"kkvksa esa la'kksèku ls lacafèkr fofHkUu eqíksa ij fopkj
fd;k rFkk ifjHkk"kkvksa ,oa èkkjkvksa esa la'kksèku ds çHkkoksa dks n'kkZus rFkk uà èkkjkvksa ds lfEeyu
gsrq dsaæh; eky ,oa lsok dj vfèkfu;e] 2017 ¼vfèkfu;e½ esa dqN la'kksèku djus dh flQ+kfj'k
dhA dsaæh; eky ,oa lsok dj ¼la'kksèku½ vfèkfu;e] 2025 ¼2025 dk la[;k 07½ dh jkti=
vfèklwpuk dh çfr vuqyXud&I ds :i esa layXu gSA dsaæh; eky ,oa lsok dj ¼la'kksèku½
vfèkfu;e] 2025 ds ekè;e ls dsaæ ljdkj us th,lVh ifj"kn dh 21 fnlacj 2024 dks gqbZ 55 oÈ
th,lVh cSBd esa dh xà flQkfj'kksa ds vkèkkj ij dsaæh; eky ,oa lsok dj] 2017 ds çkoèkkuksa esa
la'kksèku fd;k gSA lhth,lVh vfèkfu;e] 2017 rFkk fnYyh eky ,oa lsok dj] 2017 ¼2017 dk 3½
ds e/; ,d:irk lqfuf'pr djus gsrq] fnYyh eky ,oa lsok dj ¼nwljk la'kksèku½ vfèkfu;e] 2025
dks jkT; foèkkueaMy }kjk] tgka Hkh vko';d gks] jkT; fof'k"V la'kksèku djus ds i”pkr~
vfèkfu;fer fd;k tkuk vko';d gSA
3-
çLrkfor fnYyh eky ,oa lsok ¼f}rh; la'kksèku½ dj foèks;d] 2025 dh eq[; fo'ks"krk,a fuEukuqlkj
gSa%
¼i½
fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 2 dks la'kksfèkr djds èkkjk 9 “kCnksa ds i”pkr~
Þbl vfèkfu;e ;k ,dh—r eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 5 dh mi&èkkjk ¼3½ ;k
mi&èkkjk ¼4½ ds vUrxZrß 'kCnksa dks vUr%LFkkfir fd;k tk,xk] 01 vizSy] 2025 ls izHkkoh gksxsaA
uxjikfydk ds çcaèku 'kCnksa ds i”pkr~ fufèk 'kCn dks vUr%LFkkfir djuk rFkk ÞLFkkuh; fufèkß
vkSj Þuxjikfydk fufèkß vfHkO;fä dks ifjHkkf"kr djus gsrq Li"Vhdj.k vUr%LFkkfir djukA
Þfof'k"V igpku fpàkaduÞ vfHkO;fä dks ifjHkkf"kr djus gsrq fnYyh eky ,oa lsok dj vfèkfu;e]
2017 dh èkkjk 2 ds [kaM 116 ds i”pkr~ [kaM ¼116d½ dks var%LFkkfir fd;k tk,xkA
¼ii½ okmpj ds ekeys esa eky dh vkiwÆr ds le; ls lacafèkr fnYyh eky ,oa lsok dj vfèkfu;e]
2017 dh èkkjk 12 dh mièkkjk ¼4½ dk foyksi fd;k tk,xkA
¼iii½ okmpj ds ekeys esa lsok dh vkiwÆr ds le; ls lacafèkr fnYyh eky ,oa lsok dj vfèkfu;e]
2017 dh èkkjk 13 dh mièkkjk ¼4½ dk foyksi fd;k tk,xkA
¼iv½ fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 17 dh mièkkjk ¼5½ ds [kaM ¼?k½ esa la'kksèku
djus gsrq] Þla;a= ;k e'khujhß 'kCnksa dks Þla;a= rFkk e'khujhß “kCnksa ls çfrLFkkfir fd;k tk,xk]
01 tqykÃ] 2017 ls izHkkoh gksxsaA
¼v½
fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 20 dh mi&èkkjk ¼1½ rFkk ¼2½ esa la'kksèku]
rkfd vkjlh,e ds vUrxZr vkÃth,lVh ij yxus okyh varj&jkT;h; vkiwÆr ds ekeys esa
vkÃ,lMh iathdj.k dh vko';drk vkSj izR;; forj.k ds rjhds dk çkoèkku fd;k tk lds] 01
vçSy] 2025 ls izHkkoh gksxkA
¼vi½ fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 34 dh mièkkjk ¼2½ ds ijUrqd esa la”kks/ku
djuk] ftlesa dqN ekeyksa esa izR;; uksV tkjh djus ij vkiwÆrdrkZ dks vkmViqV dj ns;rk esa
fdlh deh dh vuqefr ugÈ nh tk,xhA
¼vii½ fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 38 esa la'kksèku dj ÞLor%&tfur fooj.kß
'kCnksa ds LFkku ij Þfooj.kß 'kCnksa dks çfrLFkkfir fd;k tk,xkA
¼viii½ fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 39 dh mi&èkkjk ¼1½ esa la”kks/ku djus gsrq
ÞvkSj ,sls le; ds Hkhrjß 'kCnksa ls Þ,sls le; ds Hkhrj rFkk ,slh 'krks± vkSj çfrcaèkksa ds vèkhuß
'kCnksa dks çfrLFkkfir fd;k tk,xkA
[PART IV
DELHI GAZETTE : EXTRAORDINARY
7
¼ix½ fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 107 dh mi&èkkjk ¼6½ esa la'kksèku djuk] rkfd
dsoy tqekZuk rFkk dksà dj ugÈ ekaxus okys vkns'k ds f[kykQ vihyh; çkfèkdj.k ds le{k
vihy nk;j djus ds ekeys esa tqekZuk jkf'k ds 10izfr”kr ds cjkcj vfuok;Z iwoZ&tek dk
çkoèkku fd;k tk ldsA
¼x½
fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 112 dh mi&èkkjk ¼8½ esa ijarqd lfEeyu gsrq]
dsoy tqekZuk rFkk dksà dj ugÈ ekaxus okys vkns'k ds f[kykQ vihyh; U;k;kfèkdj.k ds le{k
vihy nk;j djus ds ekeys esa tqekZuk jkf'k ds 10izfr”kr ds cjkcj vfuok;Z iwoZ&tek dk
çkoèkku djukA
¼xi½ fnYyh eky ,oa lsok dj vfèkfu;e] 2017 esa èkkjk 122[k dks vUr%LFkkfir djuk rkfd VªSd ,oa
Vªsl ra= dk vuqikyu u djus ij tqekZuk yxk;k tk ldsA
¼ xii½ fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 148 ds i”pkr~ èkkjk 148d dks vUr%LFkkfir
djuk rkfd ifj"kn dh flQkfj'kksa ij dqN oLrqvksa gsrq VªSd ,oa Vªsl ra= çnku fd;k tk ldsA
¼ xiii½ fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh vuqlwph III ds [kaM ¼d½ ds i”pkr~ [kaM ¼dd½ dks
vUr%LFkkfir djuk] ftlesa Li"V fd;k x;k gS fd eatwjh ls igys ,lÃtsM@,QVhMCY;wtsM esa
xksnke esa j[ks x, eky dh vkiwÆr dks u rks eky dh vkiwÆr vkSj u gh lsok dh vkiwÆr le>k
tk,xkA
¼ xiv½ ,sls lHkh ,df=r dj dks okfil ugha fd;k tk,xk] tks bl izdkj ,df=r ugha fd, tkrs] ;fn
lHkh lkexzh enksa ij /kkjk 14 ykxw jgh gksrhA
4-
foèks;d mi;qZä mís';ksa dks çkIr djuk pkgrk gSA
8
DELHI GAZETTE : EXTRAORDINARY
PART IV]
çLrkfor fnYyh eky ,oa lsok dj ¼f}rh; la'kks/ku½ fo/ks;d] 2025] esa fnYyh dh lesfdr fuf/k
ij fdlh Hkh çdkj dk vkorhZ vFkok vukorhZ O;; 'kkfey ugha gSA
çLrkfor fnYyh eky ,oa lsok dj ¼f}rh; la'kksèku½ foèks;d] 2025 esa vèkhuLFk dkuwu cukus ds
fy, fdlh Hkh inkfèkdkjh ds i{k esa 'kfä ds çR;k;kstu dk çkoèkku ugÈ fd;k x;k gSA
[PART IV
DELHI GAZETTE : EXTRAORDINARY
9
1-
foèks;d ds [kaM 1 esa laf{kIr 'kh"kZd ,oa çkjaHk dk çkoèkku gS A
2-
foèks;d ds [kaM 2 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 2 dks
la'kksfèkr djds èkkjk 9 “kCnksa ds i”pkr~ Þbl vfèkfu;e ;k ,dh—r eky ,oa lsok dj vfèkfu;e]
2017 dh èkkjk 5 dh mi&èkkjk ¼3½ ;k mi&èkkjk ¼4½ ds vUrxZrß 'kCnksa dks vUr%LFkkfir fd;k
tk,xk] 01 vizSy] 2025 ls izHkkoh gksxsaA
uxjikfydk ds çcaèku 'kCnksa ds i”pkr~ fufèk 'kCn dks vUr%LFkkfir djuk rFkk ÞLFkkuh; fufèkß
vkSj Þuxjikfydk fufèkß vfHkO;fä dks ifjHkkf"kr djus gsrq Li"Vhdj.k vUr%LFkkfir djukA
Þfof'k"V igpku fpàkaduÞ vfHkO;fä dks ifjHkkf"kr djus gsrq fnYyh eky ,oa lsok dj vfèkfu;e]
2017 dh èkkjk 2 ds [kaM 116 ds i”pkr~ [kaM ¼116d½ dks var%LFkkfir fd;k tk,xkA
3-
foèks;d ds [kaM 3 dk vHkh’V gS fd okmpj ds ekeys esa eky dh vkiwÆr ds le; ls lacafèkr
fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 12 dh mièkkjk ¼4½ dk foyksi fd;k tk,xkA
4-
foèks;d ds [kaM 4 dk vHkh’V gS fd okmpj ds ekeys esa lsok dh vkiwÆr ds le; ls lacafèkr
fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 13 dh mièkkjk ¼4½ dk foyksi fd;k tk,xkA
5-
foèks;d ds [kaM 5 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 17 dh
mièkkjk ¼5½ ds [kaM ¼?k½ esa la'kksèku djus gsrq] Þla;a= ;k e'khujhß 'kCnksa dks Þla;a= rFkk e'khujhß
“kCnksa ls çfrLFkkfir fd;k tk,xk] 01 tqykÃ] 2017 ls izHkkoh gksxsaA
6-
foèks;d ds [kaM 6 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 20 dh
mi&èkkjk ¼1½ rFkk ¼2½ esa la'kksèku] rkfd vkjlh,e ds vUrxZr vkÃth,lVh ij yxus okyh
varj&jkT;h; vkiwÆr ds ekeys esa vkÃ,lMh iathdj.k dh vko';drk vkSj izR;; forj.k ds
rjhds dk çkoèkku fd;k tk lds] 01 vçSy] 2025 ls izHkkoh gksxkA
7-
foèks;d ds [kaM 7 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 34 dh
mièkkjk ¼2½ ds ijUrqd esa la”kks/ku djuk] ftlesa dqN ekeyksa esa izR;; uksV tkjh djus ij
vkiwÆrdrkZ dks vkmViqV dj ns;rk esa fdlh deh dh vuqefr ugÈ nh tk,xhA
8-
foèks;d ds [kaM 8 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 38 esa
la'kksèku dj ÞLor%&tfur fooj.kß 'kCnksa ds LFkku ij Þfooj.kß 'kCnksa dks çfrLFkkfir fd;k
tk,xkA
10
DELHI GAZETTE : EXTRAORDINARY
PART IV]
9-
foèks;d ds [kaM 9 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 39 dh
mi&èkkjk ¼1½ esa la”kks/ku djus gsrq ÞvkSj ,sls le; ds Hkhrjß 'kCnksa ls Þ,sls le; ds Hkhrj rFkk
,slh 'krks± vkSj çfrcaèkksa ds vèkhuß 'kCnksa dks çfrLFkkfir fd;k tk,xkA
10-
foèks;d ds [kaM 10 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 107 dh
mi&èkkjk ¼6½ esa la'kksèku djuk] rkfd dsoy tqekZuk rFkk dksà dj ugÈ ekaxus okys vkns'k ds
f[kykQ vihyh; çkfèkdj.k ds le{k vihy nk;j djus ds ekeys esa tqekZuk jkf'k ds 10izfr”kr ds
cjkcj vfuok;Z iwoZ&tek dk çkoèkku fd;k tk ldsA
11-
foèks;d ds [kaM 11 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 112 dh
mi&èkkjk ¼8½ esa ijarqd lfEeyu gsrq] dsoy tqekZuk rFkk dksà dj ugÈ ekaxus okys vkns'k ds
f[kykQ vihyh; U;k;kfèkdj.k ds le{k vihy nk;j djus ds ekeys esa tqekZuk jkf'k ds 10izfr”kr
ds cjkcj vfuok;Z iwoZ&tek dk çkoèkku djukA
12-
foèks;d ds [kaM 12 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 esa èkkjk 122[k
dks vUr%LFkkfir djuk rkfd VªSd ,oa Vªsl ra= dk vuqikyu u djus ij tqekZuk yxk;k tk ldsA
13-
foèks;d dks [kaM 13 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 148 ds
i”pkr~ èkkjk 148d dks vUr%LFkkfir djuk rkfd ifj"kn dh flQkfj'kksa ij dqN oLrqvksa gsrq VªSd
,oa Vªsl ra= çnku fd;k tk ldsA
14-
foèks;d ds [kaM 14 dk vHkh’V gS fd fnYyh eky ,oa lsok dj vfèkfu;e] 2017 dh vuqlwph III
ds [kaM ¼d½ ds i”pkr~ [kaM ¼dd½ dks vUr%LFkkfir djuk] ftlesa Li"V fd;k x;k gS fd eatwjh
ls igys ,lÃtsM@,QVhMCY;wtsM esa xksnke esa j[ks x, eky dh vkiwÆr dks u rks eky dh vkiwÆr
vkSj u gh lsok dh vkiwÆr le>k tk,xkA
15-
foèks;d ds [kaM 15 dk vHkh’V gS fd ,sls lHkh ,df=r dj dks okfil ugha fd;k tk,xk] tks bl
izdkj ,df=r ugha fd, tkrs] ;fn lHkh lkexzh enksa ij /kkjk 14 ykxw jgh gksrhA
¼
[PART IV
DELHI GAZETTE : EXTRAORDINARY
11
DELHI LEGISTATIVE ASSEMBLE SECRETARIAT
NOTIFICATION
Delhi, the 7th August, 2025
F. No. 21/5/DGST(2nd A)/2025/LAS-VIII/Legn./9741.—The following is published for general Information:—
THE DELHI GOODS AND SERVICES TAX (SECOND AMENDMENT) BILL, 2025
BILL NO. 05 OF 2025
(As introduced in the Legislative Assembly of the National Capital Territory of Delhi on 07 August, 2025)
THE DELHI GOODS AND SERVICES TAX (AMENDMENT) BILL, 2025
A
BILL
Further to amend the Delhi Goods and Services Tax Act 2017(3 of 2017)
BE it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Seventy-Sixth Year of
the Republic of India as follows:—
1. Short title and commencement: - (i) This Act may be called the Delhi Goods and Services (Second
Amendment) Act, 2025.
(ii) Section 2 to15of the Act shall come into force on such date as the State Government may, by notification,
in the Official Gazette, appoint and the different date may be appointed for different provisions of this Act.
2. Amendment of section 2: - In the Delhi Goods and Services Tax Act, 2017 (hereinafter referred to as Delhi
Goods and Services Tax Act), in section 2, ––
(i)
in clause (61), after the word and figure “section 9”, the words, brackets and figures “of
this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and
Services Tax Act, 2017” shall be inserted with effect from the 1st day of April, 2025;
(ii)
in clause (69), –
(a) in sub-clause (c), after the words “management of a municipal”, the word
“fund” shall be inserted;
(b) after sub-clause (c), the following Explanation shall be inserted, namely: ––
‘Explanation. ––For the purposes of this sub-clause—
(a) “local fund” means any fund under the control or management of an authority
of a local self-government established for discharging civic functions in
relation to a Panchayat area and vested by law with the powers to levy, collect
and appropriate any tax, duty, toll, cess or fee, by whatever name called;
(b) “municipal fund” means any fund under the control or management of an
authority of a local self-government established for discharging civic
functions in relation to a Metropolitan area or Municipal area and vested by
law with the powers to levy, collect and appropriate any tax, duty, toll, cess or
fee, by whatever name called;’;
(iii)
after clause (116), the following clause shall be inserted, namely: –
‘(116A) “unique identification marking” means the unique identification marking
referred to in clause (b) of sub-section (2) of section 148A and includes a digital stamp,
digital mark or any other similar marking, which is unique, secure and non-removable;’.
3. Amendment of Section 12: In section 12 of the Delhi Goods and Services Tax Act, sub-section (4) shall be
omitted.
12
DELHI GAZETTE : EXTRAORDINARY
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4. Amendment of Section 13: In section 13 of the Delhi Goods and Services Tax Act, sub-section (4) shall be
omitted.
5. Amendment of Section 17: In section 17 of the Delhi Goods and Services Tax Act, in sub-section (5), in
clause (d), ––
(i)
for the words “plant or machinery”, the words “plant and machinery” shall be substituted
and shall be deemed to have been substituted with effect from the 1st day of July, 2017;
(ii)
the Explanation shall be numbered as Explanation 1 thereof, andafter Explanation 1 as so
numbered, the following Explanation shall be inserted, namely: ––
‘Explanation 2. ––For the purposes of clause (d), it is hereby clarified
that notwithstanding anything to the contrary contained in any judgment, decree or
order of any court, tribunal, or other authority, any reference to “plant or
machinery” shall be construed and shall always be deemed to have been construed
as a reference to “plant and machinery”;’.
6. Amendment of Section 20: In section 20 of the Delhi Goods and Services Tax Act, with effect from the 1st
day of April, 2025, ––
(i)
in sub-section (1), after the word and figure “section 9”, the words, brackets and figures “of
this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and
Services Tax Act, 2017” shall be inserted;
(ii)
in sub-section (2), after the word and figure “section 9”, the words, brackets and figures “of
this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and
Services Tax Act, 2017,” shall be inserted.
7. Amendment of Section 34:- In section 34 of the Delhi Goods and Services Tax Act, in sub-section (2), for
the proviso, the following proviso shall be substituted, namely: ––
“Provided that no reduction in output tax liability of the supplier shall be permitted, if the–
(i)
input tax credit as is attributable to such a credit note, if availed, has not been
reversed by the recipient, where such recipient is a registered person; or
(ii)
incidence of tax on such supply has been passed on to any other person, in other
cases.”.
8. Amendment of Section 38: In section 38 of the Delhi Goods and Services Tax Act, –
(i)
in sub-section (1), for the words “an auto-generated statement”, the words “a
statement” shall be substituted;
(ii)
in sub-section (2), –
(a) for the words “auto-generated statement under”, the words “statement
referred in” shall be substituted;
(b)in clause (a), the word “and” shall be omitted;
(c) in clause (b), after the words “by the recipient,”, the word “including”
shall be inserted;
(d) after clause (b), the following clause shall be inserted, namely: —
“(c) such other details as may be prescribed.”.
9. Amendment of Section 39-In section 39 of the Delhi Goods and Services Tax Act, in sub-section (1), for the
words “and within such time”, the words “within such time, and subject to such conditions and restrictions”
shall be substituted.
10. Amendment of Section 107.-. In section 107 of the Delhi Goods and Services Tax Act, in sub-section (6), for
the proviso, the following proviso shall be substituted, namely: ––
“Provided that in case of any order demanding penalty without involving demand of any
tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said
penalty has been paid by the appellant.”.
11. Amendment of section 112: In section 112 of the Delhi Goods and Services Tax Act, in sub-section (8),
the following proviso shall be inserted, namely: ---
[PART IV
DELHI GAZETTE : EXTRAORDINARY
13
“Provided that in case of any order demanding penalty without involving demand of any
tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said
penalty, in addition to the amount payable under the proviso to sub-section (6) of section 107 has
been paid by the appellant.”.
12. Insertion of new section 122B: After section 122A of the Delhi Goods and Services Tax Act, the
following section shall be inserted, namely: —
“122B. Notwithstanding anything contained in this Act, where any person referred to in
clause (b) of sub-section (1) of section 148A acts in contravention of the provisions of the said
section, he shall, in addition to any penalty under Chapter XV or the provisions of this Chapter,
be liable to pay a penalty equal to an amount of one lakh rupees or ten per cent. of the tax payable
on such goods, whichever is higher.”.
13. Insertion of new section 148A: After section 148 of the Delhi Goods and Services Tax Act, the following
section shall be inserted, namely: ––
“148A. (1) The Government may, on the recommendations of the Council, by notification,
specify, —
(a)
the goods;
(b)
persons or class of persons who are in possession or deal with such goods,
to which the provisions of this section shall apply.
(2) The Government may, in respect of the goods referred to in clause (a) of sub-
section (1), -----
(a)provide a system for enabling affixation of unique identification marking and for
electronic storage and access of information contained therein, through such persons, as
may be prescribed; and
(b)prescribe the unique identification marking for such goods, including the
information to be recorded therein.
(3) The persons referred to in sub-section (1), shall, –
(a) affix on the said goods or packages thereof, a unique identification marking,
containing such information and in such manner;
(b) furnish such information and details within such time and maintain such records
or documents, in such form and manner;
(c) furnish details of the machinery installed in the place of business of
manufacture of such goods, including the identification, capacity, duration of operation and
such other details or information, within such time and in such form and manner;
(d) pay such amount in relation to the system referred to in sub-section (2), as may
be prescribed.”.
14. Amendment of Schedule III: In Schedule III to the Delhi Goods and Services tax Act,
(i)
in paragraph 8, after clause (a), the following clause shall be inserted and shall be deemed to
have been inserted with effect from the 1st day of July, 2017, namely: ––
“(aa) Supply of goods warehoused in a Special Economic Zone or in a Free Trade
Warehousing Zone to any person before clearance for exports or to the Domestic Tariff Area;”;
(ii)
in Explanation 2, after the words “For the purposes of”, the words, brackets and letter
“clause (a) of” shall be inserted and shall be deemed to have been inserted with effect from
the 1st day of July, 2017;
(iii)
after Explanation 2, the following Explanation shall be inserted and shall be deemed to have
been inserted with effect from the 1st day of July, 2017, namely: ––
“Explanation3. ––For the purposes of clause (aa) of paragraph 8, the expressions
“Special Economic Zone”, “Free Trade Warehousing Zone” and “Domestic Tariff Area”
shall have the same meanings respectively as assigned to them in section 2 of the Special
Economic Zones Act, 2005.”.
14
DELHI GAZETTE : EXTRAORDINARY
PART IV]
15. No Refund of tax paid or input tax credit reversed: No refund shall be made of all such tax which has been
collected, but which would not have been so collected, had section 14 been in force at all material items.
STATEMENT OF OBJECTS AND REASONS
1. The Delhi Goods and Services Tax Act, 2017 (the Act) was enacted with a view to make a provision for levy
and collection of Tax on Intra-State supply of goods or services or both by the Government of National
Capital Territory of Delhi.
2. The GST Council in its 55th meetings considered various issues regarding amendments in the definitions and
recommended to make certain amendments in the Central Goods and Services Tax Act, 2017 (the Act) to
provide effects of amendment in the definitions and sections and insertion of new sections. The copy of the
Gazette Notification of THE CENTRAL GOODS AND SERVICE TAX (AMENDMENT) ACT, 2025
(NO. 07 OF 2025) are annexed as Annexure-I. Through The Central Goods and Service Tax (Amendment)
Act, 2025 Central Government has amended the provisions of the Central Goods and Service Tax, 2017 on
the basis of the recommendations made in the GST council 55th GST meeting dated 21st December 2024. In
order to ensure uniformity between the CGST Act, 2017 and Delhi Goods and Services Tax, 2017 (3 of
2017), the Delhi Goods and Service Tax (Second Amendment) Act, 2025 is required to be enacted by the
State Legislature after making State specific modifications, wherever necessary.
3. The salient features of the proposed Delhi Goods and Services (Second Amendment) Tax Bill, 2025 are
stated as under:
(i)
To amend Section 2 of the Delhi Goods and Services Tax Act, 2017 to to insert the words “of
this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and
Services Tax Act, 2017” after the words section 9 with effect from 1st day of April 2025.
To insert the word fund after the words management of a municipal and insert explanation to
define the expression “local fund” and “municipal fund”.
To insert clause (116A) after clause 116 of Section 2 of the Delhi Goods and Services Tax Act,
2017 to define the expression “unique identification marking”.
(ii)
To omit sub section (4) of Section 12 of the Delhi Goods and Service Tax Act, 2017 related to time
of supply of goods in case of vouchers.
(iii)
To omit sub section (4) of Section 13 of the Delhi Goods and Service Tax Act, 2017 related to time
of supply of services in case of vouchers.
(iv)
To amend clause (d) of sub section (5) of Section 17 of Delhi Goods and Services Tax Act, 2017 to
substitute the words “plant or machinery” with the words “plant and machinery with effect from
1st day of July, 2017.
(v)
To amend sub-section (1) and (2) of Section 20 of the Delhi Goods and Services Tax Act, 2017 to
provide for ISD registration requirement and manner of distribution of credit in case of inter-state
supplies levy to IGST under RCM w.e.f. 1st April, 2025.
(vi)
To amend the proviso in sub section (2) of Section 34 in the Delhi Goods and Services Tax Act,
2017 wherein no reduction in output tax liability shall be permitted to the supplier upon issuance of
credit notes in certain cases.
(vii)
To amend Section 38 of the Delhi Goods and Services Tax Act, 2017 to substitute for the words “an
auto-generated statement” with the words “statement”.
(viii)
To amend sub-section (1) of Section 39 of the Delhi Goods and Services Tax Act, 2017 to substitute
the words “and within such time” with the words “within such time and subject to such conditions
and restrictions”.
(ix)
To amend sub-section (6) of Section 107 of the Delhi Goods and Services Tax Act, 2017, to provide
for mandatory pre-deposit equal to 10% of penalty amount in case of filing of appeal before the
Appellate Authority against order demanding only penalty and no tax.
(x)
To insert proviso to sub-section (8) of Section 112 of the Delhi Goods and Services Tax Act, 2017,
to provide for mandatory pre-deposit equal to 10% of penalty amount in case of filing of appeal
before the Appellate Tribunal against order demanding only penalty and no tax.
[PART IV
DELHI GAZETTE : EXTRAORDINARY
15
(xi)
To insert Section 122B in the Delhi Goods and Services Tax Act, 2017 to provide penalty for failure
to comply with track and trace mechanism.
(xii)
To insert Section 148A after Section 148 of the Delhi Goods and Services Tax Act, 2017 to provide
for track and trace mechanism for certain goods on the recommendations of Council.
(xiii)
To insert clause (aa) after clause (a) of Schedule III of the Delhi Goods and Services Tax Act, 2017
clarifying that supply of goods warehoused in SEZ/FTWZ before clearance shall be treated as
neither supply of goods nor supply of services.
(xiv)
No refund shall be made of all such tax which has been collected, but which would not have been so
collected, had section 14 been in force at all material items.
4. The Bill seeks to achieve the above objectives.
(REKHA GUPTA)
Chief Minister/ Minister(Finance)
Government of NCT of Delhi
16
DELHI GAZETTE : EXTRAORDINARY
PART IV]
FINANCIAL MEMORANDUM
The proposed Delhi Goods and Services Tax (Second Amendment) Bill, 2025 does not involve any recurring or non-
recurring expenditure from the Consolidated Fund of Delhi.
(REKHA GUPTA)
Chief Minister/ Minister(Finance)
Government of NCT of Delhi
MEMORANDUM REGARDING DELEGATED LEGISLATION
The proposed Delhi Goods and Services Tax (Second Amendment) Bill, 2025 does not make provision for the
delegation of power in favour of any functionaries to make subordinate legislation.
(REKHA GUPTA)
Chief Minister/ Minister(Finance)
Government of NCT of Delhi
[PART IV
DELHI GAZETTE : EXTRAORDINARY
17
NOTES ON CLAUSES
[For DGST (Second Amendment) Bill, 2025]
1.
Clause 1 of the Bill provides for short title and commencement.
2.
Clause 2 of the Bill seeks to amend Section 2 of the Delhi Goods and Services Tax Act, 2017 to
insert the words “of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated
Goods and Services Tax Act, 2017” after the words section 9 with effect from 1st day of April 2025.
To insert the word fund after the words management of a municipal and insert explanation to define
the expression “local fund” and “municipal fund”.
To insert clause (116A) after clause 116 of Section 2 of the Delhi Goods and Services Tax Act,
2017 to define the expression “unique identification marking”.
3.
Clause 3 of the Bill seeks to omit sub section (4) of Section 12 of the Delhi Goods and Service Tax
Act, 2017 related to time of supply of goods in case of vouchers.
4.
Clause 4 of the Bill seeks to omit sub section (4) of Section 13 of the Delhi Goods and Service Tax
Act, 2017 related to time of supply of services in case of vouchers.
5.
Clause 5 of the Bill seeks to amend clause (d) of sub section (5) of Section 17 of Delhi Goods and
Services Tax Act, 2017 to substitute the words “plant or machinery” with the words “plant and
machinery with effect from 1st day of July, 2017.
6.
Clause 6 of the Bill seeks to amend sub-section (1) and (2) of Section 20 of the Delhi Goods and
Services Tax Act, 2017 to provide for ISD registration requirement and manner of distribution of
credit in case of inter-state supplies levy to IGST under RCM w.e.f. 1st April, 2025.
7.
Clause 7 of the Bill seeks to amend the proviso in sub section (2) of Section 34 in the Delhi Goods
and Services Tax Act, 2017 wherein no reduction in output tax liability shall be permitted to the
supplier upon issuance of credit notes in certain cases.
8.
Clause 8 of the Bill seeks to amend Section 38 of the Delhi Goods and Services Tax Act, 2017 to
substitute for the words “an auto-generated statement” with the words “statement”.
9.
Clause 9 of the Bill seeks to amend sub-section (1) of Section 39 of the Delhi Goods and Services
Tax Act, 2017 to substitute the words “and within such time” with the words “within such time and
subject to such conditions and restrictions”.
10.
Clause 10 of the Bill seeks to amend sub-section (6) of Section 107 of the Delhi Goods and Services
Tax Act, 2017, to provide for mandatory pre-deposit equal to 10% of penalty amount in case of
filing of appeal before the Appellate Authority against order demanding only penalty and no tax.
11.
Clause 11 of the Bill seeks to insert proviso to sub-section (8) of Section 112 of the Delhi Goods
and Services Tax Act, 2017, to provide for mandatory pre-deposit equal to 10% of penalty amount
in case of filing of appeal before the Appellate Tribunal against order demanding only penalty and
no tax.
12.
Clause 12 of the Bill seeks to insert Section 122B in the Delhi Goods and Services Tax Act, 2017 to
provide penalty for failure to comply with track and trace mechanism.
13.
Clause 13 of the Bill seeks to insert Section 148A in the Delhi Goods and Services Tax Act, 2017 to
provide for track and trace mechanism for certain goods on the recommendations of Council.
18
DELHI GAZETTE : EXTRAORDINARY
PART IV]
14.
Clause 14 of the Bill seeks to insert clause (aa) after clause (a) of Schedule III of the Delhi Goods
and Services Tax Act, 2017 clarifying that supply of goods warehoused in SEZ/FTWZ before
clearance shall be treated as neither supply of goods nor supply of services.
15.
Clause 15 of the Bill seeks to No refund shall be made of all such tax which has been collected, but
which would not have been so collected, had section 14 been in force at all material items.
(REKHA GUPTA)
Chief Minister/Minister(Finance)
Government of NCT of Delhi
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Date: 2025.08.08 14:03:28 +05'30'