6627 DG/2025
(1)
रिज᭭ᮝी सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
xxxGIDHxxx
xxxGIDExxx
असाधारण
EXTRAORDINARY
ᮧािधकार से ᮧकािशत
PUBLISHED BY AUTHORITY
भाग IV
PART IV
रा᳦ीय राजधानी रा᭔य ᭃेᮢ ᳰद᭨ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
I
ᳰद᭨ली, 30 िसत᭥ बर, 2025
I
I
.—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; jkt/kkuh {ks= fnYyh ds
mijkT;iky ifj’kn~ dh vuq”kalkvksa ij] ,rn~ }kjk fnYyh eky ,oa lsok dj fu;ekoyh] 2017 esa vkSj
vf/kd la'kksèku djus ds fy, fuEufyf[kr fu;e cukrs gaS] vFkkZr~%&
1-
’
&¼1½ bu fu;eksa dks fnYyh eky ,oa lsok dj ¼la'kksèku½ fu;ekoyh]
2024 dgk tk,A
¼2½
bu fu;eksa esa vU;Fkk micafèkr ds vfrfjDr ;s vkf/kdkfjd jkti= esa vius çdk'ku dh frfFk dks
ço`Ùk gksaxsA
2-
fnYyh eky ,oa lsok dj fu;ekoyh] 2017 ¼rRi”pkr~ mDr fu;eksa ds :i esa lanfHkZr½ esa
vfèklwfpr dh tkus okyh frfFk ls] fu;e 8 ds mifu;e ¼4d½ esa] igys ijarqd ds i'pkr~] fuEufyf[kr
ijarqd dks var%LFkkfir fd;k tk,xk] vFkkZr%&
सं. 299]
ᳰद᭨ली, बुधवार, अ तूबर 1, 2025/आि᭫ वन 9, 1947
[रा.रा.रा.ᭃे.ᳰद. सं. 263
No. 299]
DELHI, WEDNESDAY, OCTOBER 1, 2025/ASVINA 9, 1947
[N. C. T. D. No. 263
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-13102025-266891
SG-DL-E-13102025-266891
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
Þvkxs ;g Hkh micaf/kr gS fd èkkjk 25 dh mièkkjk ¼6?k½ ds vèkhu vfèklwfpr O;fä ftlus vkèkkj la- ds
vfèkçek.ku ds fy, fodYi ugÈ fy;k gS] ls fHkUu fdlh O;fä }kjk] mifu;e ¼4½ ds vUrxZr fd;k x;k
çR;sd vkosnu vkosnd dk QksVksxzkQ ysus ds i'pkr~ fd;k tk,xk tgka vkosnd èkkjk 25 dh mièkkjk
¼6x½ ds vUrxZr ;Fkk vfèklwfpr vkosnd ds lacaèk esa ,slk O;f"V gS ;k ,sls O;f"V gSa] tgka vkosnd O;f"V
ugÈ gS] ogka bl mifu;e ds ç;kstu ds fy, vk;qä }kjk vfèklwfpr lqfoèkk dsUæksa esa ls ,d dsUæ ij
izi= th,lVh vkjÃth&01 esa vkosnu ds lkFk viyksM fd, x, nLrkostksa dh ewy çfr ds lR;kiu ds
lkFk vkSj vkosnu bl ijarqd ds vUrxZr ;Fkk vfèkdfFkr lQy lR;kiu ds i'pkr~ gh iw.kZ le>k
tk,xkA**
¼i½ [kaM ¼p½ esa Þizi= th,lVhvkj&1Þ 'kCnksa] v{kjksa vkSj vadksa ds i'pkr~Þ izi= th,lVhvkj&1d esa
;Fkk la'kksfèkr] ;fn dksà gksÞ v{kjksa] “kCnksa vkSj vadksa dks var%LFkkfir fd;k tk,xk(
¼ii½ [kaM ¼N½ ds i”pkr~] fuEufyf[kr [kaM dks var%LFkkfir fd;k tk,xk] vFkkZr~%&
Þ¼Nd½ fu;e 23 ds mifu;e ¼1½ ds rhljs ;k pkSFks ijarqd ds micaèkksa dk mYya?ku djrk gS( ;kÞA
¼i½
Þizi= th,lVhvkj&1 esa çLrqrÞ 'kCnksa] v{kjksa vkSj vadksa ds i'pkr~ Þizi= th,lVhvkj&1d esa ;Fkk
la'kksfèkr] ;fn dksà gksÞ v{kjksa] 'kCnksa vkSj vadksa dks var%LFkkfir fd;k tk,xkA
¼ii½
Þmuds izi= th,lVhvkj&1 esaÞ 'kCnksa] v{kjksa vkSj vadksa ds i'pkr~ Þ;k iwoZorhZ dj vofèk ds izi=
th,lVhvkj&1d esa] ;fn dksbZ gks]** 'kCnksa] v{kjksa vkSj vadksa dks var%LFkkfir fd;k tk,xkA
¼i½
mifu;e ¼2½ esa]&
¼d½ Þtks lacaf/kr O;fä gSÞ 'kCnksa ds i'pkr~ ÞHkkjr esa vofLFkr gSÞ 'kCnksa dks
var%LFkkfir fd;k tk,xk(
¼[k½ ÞizLrkfor ,slh xkjaVh dh jkf”kß 'kCnksa ds i'pkr~ Þçfro"kZß 'kCnksa dks var%LFkkfir
fd;k tk,xkA
¼ii½ mifu;e ¼2½ ds i”pkr~] fuEufyf[kr ijUrqd dks var%LFkkfir fd;k tk,xk] vFkkZr~%&
Þc”krsZa fd tgka çkfIrdrkZ iw.kZ buiqV dj izR;; ds fy, ik= gSa] ogka chtd esa ?kksf"kr
ewY; lsokvksa dh mä vkiwfrZ dk ewY; ekuk tk,xk AÞ
6-
mä fu;eksa ds fu;e 36 ds mifu;e ¼4½ ds [kaM ¼d½ esa] Þizi= th,lVhvkj&1ß 'kCnksa] v{kjksa vkSj
vadksa ds i'pkr~] Þizi= th,lVhvkj&1d esa ;Fkk la'kksfèkr] ;fn dksà gks]Þ v{kjksa] 'kCnksa vkSj vadksa
dks var%LFkkfir fd;k tk,xkA
7-
mä fu;eksa ds fu;e 37d esa] Þizi= th,lVhvkj&1Þ 'kCnksa] v{kjksa vkSj vadksa ds i'pkr~] Þizi=
th,lVhvkj&1d esa ;Fkk la'kksfèkr] ;fn dksà gks]Þ v{kjksa] 'kCnksa vkSj vadksa dks var%LFkkfir fd;k
tk,xkA
¼i½
mifu;e ¼1½ ds LFkku ij fuEufyf[kr mifu;e dks izfrLFkkfir fd;k tk,xk] vFkkZr~%&
Þ¼1½ buiqV lsok forjd jhfr esa vkSj fuEufyf[kr 'krks± ds vèkhu buiqV dj izR;;
forj.k djsxk] vFkkZr~%&
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
¼d½ fdlh ekg esa forj.k ds fy, miyCèk buiqV dj çR;; mlh ekl esa forfjr fd;k
tk,xk vkSj mlds C;kSjs bu fu;eksa ds vè;k; VIII ds micaèkksa ds vuqlkj izi=
th,lVhvkj&6 esa çLrqr fd, tk,axs(
¼[k½ forfjr çR;; dh jkf”k forj.k ds fy, miyCèk çR;; dh jkf”k ls vfèkd ugÈ gksxh(
¼x½ çR;; ds çkfIrdrkZ ds dkj.k ekus tk ldus okyh buiqV lsokvksa ij lanÙk dj dk çR;;
dsoy ml çkfIrdrkZ dks forfjr fd;k tk,xk(Þ
¼?k½ çR;; ds ,d ls vfèkd çkfIrdrkZ ds dkj.k ekus tk ldus okyh buiqV lsokvksa ij lanÙk
dj dk çR;; ,sls çkfIrdrkZvksa esa forfjr fd;k tk,xk ftudks ,slh buiqV lsok ekus tk
ldus ;ksX; gS vkSj ,slk forj.k lqlaxr vofèk ds nkSjku ,sls çkfIrdrkZ ds fdlh jkT; esa
vkorZ ;k la?k jkT; {ks= esa vkorZ ds vkèkkj ij ,sls lHkh çkfIrdrkZvksa ds dqy vkorZ dk
vuqikrh gksxk ftldks ,slh buiqV lsok ekus tk ldus ;ksX; gS vkSj tks mä lqlaxr
vofèk ds nkSjku pkyw o"kZ esa çorZuh; gSa A
¼³½
çR;; ds lHkh çkfIrdrkZvksa ds dkj.k ekuh tk ldus okyh buiqV lsokvksa ij lanÙk dj
dk çR;; ,sls çkfIrdrkZvksa esa forfjr fd;k tk,xk vkSj ,slk forj.k lqlaxr vofèk ds
nkSjku ,sls çkfIrdrkZ ds fdlh jkT; esa vkorZ ;k la?k jkT; {ks= esa vkorZ ds vkèkkj ij
,sls lHkh çkfIrdrkZvksa ds dqy vkorZ dk vuqikrh gksxk rFkk tks mä lqlaxr vofèk ds
nkSjku pkyw o"kZ esa çorZuh; gSa A
¼p½ ,slk buiqV dj çR;; ftls ÞvkjvkÃß çkfIrdrkZvksa esa ls fdlh ,d çkfIrdrkZ dks pkgs
og iathd`r gks ;k u gks] ,sls lHkh dqy çkfIrdrkZvksa esa ls] ftuds varxZr ,sls çkfIrdrkZ
Hkh gSa tks NwV çnk; djus esa yxs gq, gSa ;k vU;Fkk fdlh dkj.k ls iathd`r ugÈ gSa] dks
[kaM ¼?k½ vkSj [kaM ¼M-½ ds vuqlkj ,slk dj çR;; ftls forfjr fd;k tkuk visf{kr gS
og jkf”k Þlh1ß gksxh ftls fuEufyf[kr lw= dks ykxw djds laxf.kr fd;k tkuk gS&
₁
tgka]
ÞlhÞ forfjr dh tkus okyh çR;; dh jkf”k gS]
ÞVh]ß lqlaxr vofèk ds nkSjku vkj O;fä dk og vkorZ gS] tks [kaM ¼?k½ vkSj [kaM ¼M-½ esa
;Fkk fofuÆn"V gS] vkSj
ÞVhß lqlaxr vofèk ds nkSjku ,sls lHkh çkfIrdrkZvksa ds vkorZ dk ;ksx gS ftudks [kaM ¼?k½
vkSj [kaM ¼M-½ ds micaèkksa ds vuqlkj buiqV lsok ekus tk ldus ;ksX; gS (
¼N½ buiqV lsok forjd] [kaM ¼?k½ vkSj [kaM ¼M-½ ds micaèkksa ds vuqlkj vik= buiqV dj
çR;; ¼èkkjk 17 dh mièkkjk ¼5½ ds micaèkksa ds vUrxZr vik= ;k vU;Fkk½ dh jkf”k rFkk
ik= buiqV dj çR;; dh jkf”k dks i`Fkd :i ls forfjr djsxk(
¼t½ dsUæh; dj] jkT; dj] la?k jkT;{ks= dj vkSj ,dh—r dj ds dkj.k buiqV dj çR;;
dk [kaM ¼?k½ vkSj [kaM ¼M-½ ds mica/kksa ds vuqlkj i`Fkdr% forj.k fd;k tk,xk (
¼>½ ,dh—r dj ds dkj.k buiqV dj çR;; çR;sd çkfIrdrkZ dks ,dh—r dj ds buiqV dj
çR;; ds :i esa forfjr fd;k tk,xk(
¼¥½
dsUnzh; dj rFkk jkT; dj ;k la?k jkT; {ks= dj ds dkj.k buiqV dj izR;; gksxk &
¼i½
mlh jkT; ;k la?k jkT;{ks= esa] ftlesa buiqV lsok forjd vofLFkr gS] esa vofLFkr
çkfIrdrkZ ds lacaèk esa Øe”k% dsUæh; dj vkSj jkT; dj ;k la?k jkT;{ks= buiqV dj
çR;; ds :i esa forfjr fd;k tk,xk(
4
DELHI GAZETTE : EXTRAORDINARY
PART IV]
¼ii½ buiqV lsok forjd ls fHkUu jkT; ;k la?k jkT;{ks= esa vofLFkr çkfIrdrkZ ds lacaèk esa
dsUæh; dj vkSj jkT; dj ;k la?k jkT;{ks= dj ds buiqV dj çR;; dh ,dh—r jkf”k
ds :i esa forfjr fd;k tk,xk vkSj bl çdkj forfjr dh tkus okyh jkf”k dsUæh; dj
vkSj jkT; dj ;k la?k jkT;{ks= dj dh jkf”k ds dqy ;ksx ds cjkcj gksxh tks [kaM ¼?k½
vkSj [kaM ¼M-½ esa ;Fkk fofuÆn"V ,sls çkfIrdrkZ ds fy, forj.k ds fy, vgZd gS(
¼V½
buiqV lsok forjd fu;e 54 ds mifu;e ¼1½ esa ;Fkk micafèkr buiqV lsok forjd
chtd tkjh djsxk tks ,sls chtd esa Li"Vr% ;g minÆ'kr djs fd ;g buiqV dj çR;;
ds forj.k ds fy, gh tkjh fd;k x;k gS(
¼B½
buiqV lsok forjd fu;e 54 ds mifu;e ¼1½ esa ;Fkk micafèkr buiqV lsok forjd çR;;
uksV çR;; dh dVkSrh ds fy, tkjh djsxk ;fn igys ls gh forfjr buiqV dj çR;;
fdlh dkj.k ls de gks tkrk gS(
¼M½
vkiwfrZdrkZ }kjk buiqV lsok forjd dks ukes uksV ds tkjh fd, tkus ds dkj.k buiqV
dj çR;; dh vfrfjä jkf”k jhfr esa vkSj [kaM ¼d½ ls [kaM ¼¥½ esa fofuÆn"V 'krks± ds
vèkhu jgrs gq, forfjr dh tk,xh vkSj fdlh çkfIrdrkZ ls çkIr miyC/k jkf”k dks [kaM
¼p½ esa micafèkr jhfr esa laxf.kr fd;k tk,xk vkSj ,slk çR;; mlh ekl esa forfjr fd;k
tk,xk ftlesa ukes uksV
dh fooj.kh esa lfEefyr fd;k tkrk gS(
¼<½
vkiwfrZdrkZ }kjk buiqV lsok forjd dks çR;; uksV ds tkjh fd, tkus ds dkj.k dVkSrh
fd, tkus okyk visf{kr dksà buiqV dj çR;; mlh vuqikr esa çR;sd çkfIrdrkZ dks
çHkkftr fd;k tk,xk ftlesa ewy chtd esa varÆo"V buiqV dj çR;; [kaM ¼p½ ds
fucaèkuksa esa forfjr fd;k x;k Fkk vkSj bl çdkj foHkkftr jkf”k gksxh &
¼i½
ml ekl esa forfjr dh tkus okyh jkf”k ls ?kVk nh tk,xh ftlesa çR;; uksV
dh fooj.kh esa lfEefyr fd;k tkrk gS( ;k
¼ii½ çkfIrdrkZ ds mRiknu dj nkf;Ro esa ogka tksM+h tk,xh tgka bl çdkj foHkkftr jkf”k
forj.k ds vUrxZr çR;; dh jkf”k] tks lek;ksftr dh tkus okyh jkf”k ls de gS] ds
vkèkkj ij udkjkRed gS AÞ
¼ii½ mifu;e ¼1½ ds i'pkr~] fuEufyf[kr mifu;e dks var%LFkkfir fd;k tk,xk] vFkkZRk~&
Þ¼1d½ ,slh buiqV lsok,a] tks èkkjk 9 dh mièkkjk ¼3½ ;k mièkkjk ¼4½ ds vUrxZr dj ds mn~xzg.k
ds vUrxZr jgrs gq,] ,d ;k vfèkd lqfHkUu O;fä;ksa ds dkj.k çkIr gks ldus okyh ekuh tk
ldrh gSa] ds lacaèk esa çR;; ds forj.k gsrq ,slk dksà iathd`r O;fä ftlds ikl buiqV lsok
forjd ds :i esa iSu vkSj jkT; dksM gS] buiqV lsok forjd dks ,slh lkekU; buiqV lsokvksa ds
çR;; dks varfjr djus ds fy, fu;e 54 ds mifu;e ¼1d½ ds micaèkksa ds vuqlkj chtd ;k]
;FkkfLFkfr] çR;; ;k ukes uksV tkjh dj ldrk gS] vkSj ,slk çR;; mifu;e ¼1½ esa ;Fkk micafèkr
jhfr esa mä buiqV lsok forjd }kjk forfjr fd;k tk,xk AÞ(
¼iii½ mifu;e ¼2½ esa Þ[kaM ¼¥½Þ 'kCnksa vkSj dks"Bdksa ds LFkku ij Þ[kaM ¼<½Þ 'kCnksa vkSj dks"Bdksa
dks izfrLFkkfir fd;k tk,xk(
¼iv½ mifu;e ¼3½ esa Þ[kaM ¼t½Þ 'kCnksa vkSj dks"Bdksa ds LFkku ij Þ[kaM ¼>½Þ 'kCnksa vkSj dks"Bdksa
dks izfrLFkkfir fd;k tk,xk(
¼v½
mifu;e ¼3½ ds i”pkr~] fuEufyf[kr Li’Vhdj.k dks var%LFkkfir fd;k tk,xk] vFkkZr~%&
-& bl fu;e ds ç;kstu ds fy,]&
¼i½
Þlqlaxr vofèkÞ ikfjHkkf’kd “kCn gksxk&&
[PART IV
DELHI GAZETTE : EXTRAORDINARY
5
¼d½ ;fn çR;; dk çkfIrdrkZ ml o"kZ ds nkSjku ftlesa çR;; dks mDr foÙkh; o’kZ esa forfjr
fd;k tkuk gS] ls iwoZ ds foÙkh; o"kZ esa vius jkT; ;k la?k jkT; {ks=ksa esa vkorZ j[krs gSa(
;k
¼[k½ ;fn çR;; ds dqN ;k lHkh çkfIrdrkZ ml o"kZ ds nkSjku ftlesa çR;; forfjr fd;k
tkuk gS] ls iwoZ ds foÙkh; o"kZ esa vius jkT; ;k la?k jkT; {ks=ksa esa dksà vkorZ ugÈ j[krs
gSa rks ml vafre frekgh ftlds fy, lHkh çkfIrdrkZvksa dk ,sls vkorZ ds C;kSjs miyCèk gSa]
ml iwoZorhZ ekg ftlds nkSjku çR;; forfjr fd;k tkuk gS(
¼ii½ ÞçR;; dk çkfIrdrkZÞ vfHkO;fDr dk vfHkizk; eky ;k lsok,a ;k nksuksa ds vkiwfrZdrkZ ls gS
ftlds ikl oSlk gh LFkk;h [kkrk la[;k gS tSlh fd buiqV lsok forjd ds ikl gS(
¼iii½ bl vfèkfu;e ds vUrxZr djkèks; eky vkSj lkFk gh vdjkèks; eky dh vkiwfrZ esa yxs
fdlh iathd`r O;fä ds lacaèk esa ÞvkorZÞ ifjHkkf’kd “kCn dk vfHkizk; vkorZ ds ml ewY;
ls gS tks lafoèkku dh lkroÈ vuqlwph dh lwph 1 dh çfof"V 84 vkSj çfof"V 92d vkSj
mä vuqlwph dh lwph&II dh çfof"V 51 vkSj çfof"V 54 ds vUrxZr mn~x`ghr fdlh
'kqYd ;k dj dh jkf”k ls ?kVkdj vkrk gS A**
9-
mä fu;eksa ds fu;e 40 ds mifu;e ¼1½ ds [kaM ¼M-½ esa Þizi= th,lVhvkj&1Þ 'kCnksa] v{kjksa vkSj
vadksa ds i'pkr~ ÞvkSj izi= th,lVhvkj&1d esa] ;fn dksà gksÞ 'kCnksa] v{kjksa vkSj vadksa var%LFkkfir
fd;k tk,xk(
10-
mä fu;eksa ds fu;e 48 ds mifu;e ¼3½ esa Þizi= th,lVhvkj&1Þ 'kCnksa] v{kjksa vkSj vadksa ds
i'pkr~ Þ;k izi= th,lVhvkj&1d esa] ;fn dksà gksÞ 'kCnksa] v{kjksa vkSj vadksa dks var%LFkkfir fd;k
tk,xk(
¼i½
mifu;e ¼1½ ds i”pkr~ fuEufyf[kr ijarqd dks var%LFkkfir fd;k tk,xk] vFkkZr~%&
Þc”krsZa fd mä O;fä] dj vofèk ds fy, izi= th,lVhvkj&1 esa eky ;k lsok ;k nksuksa ds tkod
vkiwfrZ;ksa ds C;kSjs çLrqr djus ds i'pkr~ Çdrq mä dj vofèk ds fy, izi= th,lVhvkj&3[k esa
fooj.kh nkf[ky djus ls iwoZ vius fodYi ij] ;k rks çR;{kr% ;k lqfoèkk dsUæ ds ekè;e ls tSlk
vk;qä }kjk vfèklwfpr fd;k tk,] lkekU; iksVZy ds ekè;e ls bySDVªkfud :i ls mä dj
vofèk ds fy, izi= th,lVhvkj&1d esa eky ;k lsokvksa ;k nksuksa ls tkod vkiwfrZ;ksa ds vfrfjä
C;kSjksa dk la'kksèku dj ldsxk ;k çLrqr dj ldsxk AÞ(
¼ii½ fnukad 01 vxLr 2024 ls mi&fu;e ¼4½ esa] Þ<kà yk[k #i;sÞ 'kCnksa ds LFkku ij tgka tgka os
vkrs gSa Þ,d yk[k #i;sÞ 'kCnksa dks izfrLFkkfir fd;k tk,xk(
¼iii½ mifu;e ¼4½ ds i'pkr~ fuEufyf[kr mifu;e ds var%LFkkfir fd;k tk,xk] vFkkZr~%&
Þ¼4d½ izi= th,lVhvkj&1d esa çLrqr eky ;k lsokvksa ;k nksuksa ds tkod vkiwfrZ;ksa ds vfrfjä
C;kSjksa ;k muds C;kSjksa ds la'kksèkuksa esa iathd`r O;fä dh vis{kkvksa ds vuqlkj]&
¼d½
fuEufyf[kr ds chtd okj C;kSjs lfEefyr gks ldsaxs&
¼i½
iathd`r O;fä;ksa dks varjjkfT;d vkSj jkT;kUrfjd vkiwfrZ(
¼ii½ viath—r O;fä;ksa dks fd, x, ,d yk[k #i;s ls vfèkd chtd ewY; okys varjjkfT;d vkiwfrZA
¼[k½ fuEufyf[kr ds lesfdr C;kSjs]&
¼i½
dj dh çR;sd nj ds fy, viath—r O;fä;ksa dks dh xà jkT;kUrfjd vkiwfrZ( vkSj
¼ii½ dj dh çR;sd nj ds fy, viathd`r O;fä;ksa dks dh xbZ ,d yk[k #i;s rd ds chtd ewY; ds
lkFk jkT;okj varjjkfT;d vkiwÆr(
6
DELHI GAZETTE : EXTRAORDINARY
PART IV]
¼x½ iwoZ esa tkjh fd, x, chtdksa ds fy, ekg ds nkSjku tkjh fd, x, ukes vkSj çR;; uksV] ;fn
dksà gksaAÞ(
12-
mä fu;eksa ds fu;e 60 esa &
¼i½
mifu;e ¼1½ esa] Þizi= th,lVhvkj&1Þ 'kCnksa] v{kjksa vkSj vadksa ds i'pkr~ Þ;k izi=
th,lVhvkj&1dÞ 'kCnksa] v{kjksa vkSj vadksa dks var%LFkkfir fd, tk,axs(
¼ii½ mifu;e ¼7½ esa] [kaM ¼ii½ ds i”pkr~] fuEufyf[kr [kaM dks var%LFkkfir fd;k tk,xk] vFkkZr~ %&
Þ¼iid½ iwoZorhZ dj vofèk ds fy, izi= th,lVhvkj&1 çLrqr djus dh fu;r frfFk ds rqjar
i'pkr~ ds fnu ls ysdj orZeku dj vofèk ds fy, izi= th,lVhvkj&1 dks çLrqr djus dh
fu;r frfFk ds chp ntZ izi= th,lVhvkj&1d esa mlds vkiwÆrdrkZ }kjk çLrqr tkod vkiwÆr ds
fooj.kksa esa vfrfjä C;kSjs ;k la'kksèku(Þ(
Þc”krsZa fd iath—r O;fä }kjk foÙkh; o"kZ 2024&25 ls vkxs ds fy, izi= th,lVhvkj&4 esa
fooj.kh ,sls foÙkh; o"kZ dh lekfIr ds i'pkr~ twu ds rhlosa fnu rd çLrqr fd;k tkuk
vko';d gksxkAAÞ(
14-
mä fu;eksa ds fu;e 78 esa] Þizi= th,lVhvkj&1 esa vkiwfrZdrkZ** 'kCnksa] v{kjksa vkSj vadksa ds
i'pkr~] Þizi= th,lVhvkj&1d esa ;Fkk la'kksfèkr] ;fn dksà gksÞ 'kCnksa] v{kjksa vkSj vadksa dks
var%LFkkfir fd;k tk,xk(
15-
mä fu;eksa ds fu;e 88[k esa] mifu;e ¼1½ ds i'pkr~] fuEufyf[kr ijarqd dks var%LFkkfir fd;k
tk,xk(
Þc”krsZa fd tgka dksà jkf”k èkkjk 49 dh mièkkjk ¼1½ ds micaèkksa ds vuqlkj bysDVª‚fud udn [kkrsa
esa mä fooj.kh nkf[ky djus dh fu;r frfFk dks ;k mlls igys tek dh xà gks] ysfdu fu;r
frfFk ds i'pkr~ mä fooj.kh nkf[ky djrs le; dj ds Hkqxrku ds fy, mä [kkrsa ls fodfyr
dj nh tkrh gS] mä jkf”k dks ,sls C;kt dh x.kuk djrs le; è;ku esa ugÈ j[kk tk,xk ;fn
mä jkf”k fu;r frfFk ls fooj.kh nkf[ky djus ds le; mlds fodyu dh frfFk rd mä [kkrsa
esa iM+h gSAÞ(
16-
mä fu;eksa ds fu;e 88x ds mifu;e ¼1½ esa] Þizi= th,lVhvkj&1Þ 'kCnksa] v{kjksa vkSj vadksa ds
i'pkr~ Þizi= th,lVhvkj&1d esa ;Fkk la'kksfèkr] ;fn dksà gksÞ 'kCnksa] v{kjksa vkSj vadksa dks
var%LFkkfir fd;k tk,xk(
¼i½
mifu;e ¼1d½ ds i'pkr~] fuEufyf[kr mifu;e dks var%LFkkfir fd;k tk,xk] vFkkZr~&&
Þ¼1[k½ dksà Hkh O;fä] fu;kZr ds i'pkr~ eky dh dher esa mèoZ iqujh{k.k ds dkj.k lanÙk fd,
x, vfrfjä ,dh—r dj ds çfrnk; dk nkok djrk gS] vkSj ftl ij ,sls eky ds fu;kZr ds
le; lanÙk fd, x, ,dh—r dj dk çfrnk; fu;e 96 ds micaèkksa ds vuqlkj igys gh Loh—r
fd;k tk pqdk gS] èkkjk 54 ds Li"Vhdj.k ¼2½ ds [kaM ¼d½ ds vuqlkj lqlaxr frfFk ls nks o"kZ ds
volku ls iwoZ] fu;e 10[k ds micaèkksa ds vUrxZr jgrs gq,] lkekU; iksVZy ds ekè;e ls izi=
th,lVh vkj,QMh&01 esa bysDVª‚fud :i ls lanÙk fd, x, vfrfjä ,dh—r dj ds ,slh
çfrnk; ds fy, vkosnu nkf[ky dj ldrk gS%
c”krsZa fd çfrnk; ds fy, mä vkosnu] mu ekeyksa esa tgka vfèkfu;e dh èkkjk 54 ds
Li"Vhdj.k ¼2½ ds [kaM ¼d½ ds vuqlkj lqlaxr frfFk bl mi&fu;e ds ykxw gksus dh frfFk ls
igys Fkh] bl mi&fu;e ds ykxw gksus dh frfFk ls nks o"kZ dh lekfIr ls igys nkf[ky fd;k tk
ldrk gSAÞ(
[PART IV
DELHI GAZETTE : EXTRAORDINARY
7
¼ii½ mifu;e ¼2½ ds [kaM ¼[kd½ ds i'pkr~] fuEufyf[kr dks var%LFkkfir fd;k tk,xk] vFkkZr~&&
Þ¼[k[k½ ,d fooj.k ftlesa fu;kZr chtdksa dh la[;k vkSj frfFk ds lkFk ,sls chtdksa dh çfr]
f'kfiax fcyksa ;k fu;kZr fcyksa dh la[;k rFkk frfFk ds lkFk ,sls f'kfiax fcyksa ;k fu;kZr fcyksa dh
çfr] çkf/k—r O;kikjh&I cSad }kjk tkjh ,sls f'kfiax fcyksa ;k fu;kZr fcyksa ds laca/k esa cSad olwyh
çek.ki= ;k fons'kh vkod çs"k.k çek.ki= dh la[;k vkSj frfFk ds lkFk ,sls cSad olwyh çek.ki=
;k fons'kh vkod çs"k.k çek.ki= dh çfr] fu;e 96 ds mi&fu;e ¼3½ ds varxZr igys ls Loh—r
fd, x, izfrnk; dk C;kSjk] dherksa esa Å/oZ iqujh{k.k ds i'pkr~ tkjh fd, x, lqlaxr iwjd
chtdksa ;k ukes uksVksa dh la[;k vkSj frfFk ds lkFk ,sls iwjd chtdksa ;k ukes uksVksa dh çfr]
,dh—r dj dh ,slh vfrfjä jkf'k vkSj ml ij lanRr C;kt ds Hkqxrku ds izek.k ds lkFk
,dh—r dj dh vfrfjä jkf'k ds Hkqxrku dk fooj.k] ftlds laca/k esa ,sls izfrnk; dk nkok
fd;k x;k gS] fu;kZr dh dher esa Å/oZ iqujh{k.k ds laca/k esa çkIr vfrfjä fons'kh eqæk çs"k.k ds
laca/k esa çkf/k—r O;kikjh&I cSad }kjk tkjh fons'kh vkod çs"k.k çek.ki= dh la[;k vkSj frfFk ds
lkFk ,sls fons'kh vkod çs"k.k çek.ki= dh izfr] lkFk gh fdlh vH;kljr pkVZMZ vdkmaVsaV ;k
ykxr ys[kkdkj }kjk tkjh bl izHkko ds çek.k i= fd mä vfrfjä fons'kh eqæk çs"k.k fu;kZr ds
i”pkr~ eky dh dher esa bl rjg ds Å/oZ iqujh{k.k ds dkj.k gS vkSj vuqca/k ;k vU; nLrkostksa
dh çfr] ;Fkk ykxw ] ftlesa fu;kZfrr eky dh dher esa iqujh{k.k vkSj mldh dher esa iqujh{k.k
dh vko”;drk dks minf”kZr fd;k x;k gS] ,sls ekeys esa tgka izfrnk; fu;kZr ds i”pkr~ ,sls eky
dh dher esa Å/oZ iqujh{k.k ds dkj.k gSa(
¼[kx½ ml n'kk esa tgka çfrnk; fu;kZr ds i'pkr~ ,sls eky dh dher esa mèoZ iqujh{k.k ds dkj.k
gksrk gS] cSad olwyh çek.k i= ;k çkfèk—r C;kSgkjh&A cSad }kjk tkjh fons'kh vkod çs"k.k çek.k
i= ds lqlaxr fooj.k ds lkFk tkjh fd, x, iwjd chtd@ukes uksV ;k çR;; uksV esa ?kksf"kr
vkiwÆr;ksa ds ewY; dk lekèkku djrs gq,] lqyg fooj.k(Þ(
¼1½
fu;e 95 esa fufgr fdlh ckr ds gksrs gq, Hkh] j{kk ea=ky; ds vUrxZr dSaVhu HkaMkj foHkkx] tks
dSaVhu HkaMkj foHkkx dh ;wfuV lapkfyr dSaVhuksa dks ;k èkkjk 55 ds vèkhu tkjh vfèklwpuk ds
vuqlkj dSaVhu HkaMkj foHkkx ds çkfèk—r miHkksäkvksa dks ,sls eky dh i'pkRorÊ esa vkiwÆr ds
ç;kstuksa ds fy, mlds }kjk çkIr eky dh lHkh vkod vkiwÆr;ksa ij mlds }kjk lanÙk fd, x,
ykxw dsaæh; dj ds ipkl çfr'kr ds izfrnk; dk nkok djus ds fy, ik= gS] çR;sd frekgh esa
,d ckj lkekU; iksVZy ij bysDVª‚fud :i ls izi= th,lVh vkj,QMh&10d esa izfrnk; gsrq
vkosnu
djsxkA
¼2½
izi= th,lVh vkj,QMh&10, esa nkf[ky eky dh vkod vkiwÆr ij lanÙk fd, x, dj ds
izfrnk; gsrq ,sls vkosnu dks fu;e 89 ds micaèkksa ds vuqlkj izi= th,lVh vkj,QMh&01 esa
nkf[ky fd, x, çfrnk; ds vkosnu ds le:i rjhds ls fuiVk;k tk,xkA
¼3½
vkosnd }kjk lanÙk fd, x, dj dk izfrnk; rHkh miyCèk gksxk tc&
¼d½ eky dh vkod vkiwÆr ,d iathd`r O;fä ls dj chtd ds fufeÙk çkIr dh xà Fkh vkSj ,slh
vkiwÆr dk C;kSjk mä iathd`r O;fä }kjk izi= th,lVhvkj&1 esa viuh tkod vkiwÆr ds C;kSjs esa
çLrqr fd;k x;k gS vkSj mä vkiwÆrdrkZ us lacafèkr dj vofèk ds fy, izi= th,lVhvkj&3[k esa
viuh fooj.kh çLrqr dh gS(
¼[k½ vkosnd dk uke rFkk eky ,oa lsok dj igpku la[;k dj chtd esa mfYyf[kr gS( vkSj
8
DELHI GAZETTE : EXTRAORDINARY
PART IV]
¼x½ dSaVhu HkaMkj foHkkx }kjk eky dks dSaVhu HkaMkj foHkkx dh ;wfuV lapkfyr dSaVhuksa ;k dSaVhu HkaMkj
foHkkx ds çkfèk—r miHkksäkvksa dks i'pkRorÊ vkiwÆr ds mís'; ls çkIr fd;k x;k gSA
¼i½
mifu;e ¼1½ esa]&
¼d½ [kaM ¼[k½ ds ijarqd esa] Þizi= th,lVhvkj&1Þ 'kCnksa] v{kjksa vkSj vadksa ds i'pkr~
Þizi=th,lVhvkj&1d esa ;Fkk la'kksfèkr] ;fn dksà gksÞ 'kCnksa] v{kjksa vkSj vadksa dks var%LFkkfir
fd;k tk,xk(
¼[k½
[kaM ¼x½ ds i'pkr~] nh?kZ js[kk esa fuEufyf[kr ijarqd dks var%LFkkfir fd;k tk,xk( vFkkZr~%&&
Þc”krsZa fd eky dk fu;kZrd] ,sls eky ds fu;kZr ds i'pkr~ eky dh dher esa mèoZ iqujh{k.k ds
dkj.k lanÙk fd, x, vfrfjä ,dh—r dj ds çfrnk; gsrq lkekU; iksVZy ds ekè;e ls izi=
th,lVh vkj,QMh&01 esa bysDVª‚fud :i ls ,d vkosnu nkf[ky dj ldrk gS] vkSj ftl ij
,sls eky ds fu;kZr ds le; lanÙk fd, x, ,dh—r dj dh jkf”k igys gh bl fu;e ds
mi&fu;e ¼3½ ds micaèkksa ds vuqlkj okil dj nh xà gS] rFkk ,sls vkosnu dks fu;e 89 ds
micaèkksa ds vuqlkj fuiVk;k tk,xkAÞ(
¼ii½ mifu;e ¼2½ esa] Þizi= th,lVhvkj&1 esa vUrfoZ’VÞ 'kCnksa] v{kjksa vkSj vadksa ds i'pkr~ Þizi=
th,lVhvkj&1d esa ;Fkk la'kksfèkr] ;fn dksà gksÞ 'kCnksa] v{kjksa vkSj vadksa dks var%LFkkfir fd;k
tk,xk(
¼i½
mifu;e ¼1½ ds [kaM ¼[k½ ds LFkku ij fuEufyf[kr dks izfrLFkkfir fd;k tk,xk] vFkkZr~%&&
Þ¼[k½ fu;kZr ds fy, chtd tkjh djus dh frfFk ls] ,d o"kZ dh lekfIr ds iUæg fnu i'pkr~] ;k
fons'kh eqæk çcaèku vfèkfu;e] 1999 ¼1999 dk 42½ ds vUrxZr nh xà vofèk] ftlesa Hkkjrh;
fjtoZ cSad }kjk ;Fkk vuqKkr vofèk dk dksà foLrkj Hkh lfEefyr gS] tks Hkh ckn esa gks] ;k
vk;qä }kjk vuqKkr dh xà ,slh vfrfjä vofèk] ;fn tgka Hkh Hkkjrh; fjtoZ cSad }kjk vuqefr
nh xà gks] ,slh lsokvksa dk Hkqxrku fu;kZrd }kjk ifjorZuh; fons'kh eqæk ;k Hkkjrh; #i, esa
çkIr ugÈ fd;k tkrk gS AÞ(
¼ii½ mifu;e ¼2½ esa] Þizi= th,lVhvkj&1 esa varÆo"VÞ 'kCnksa] v{kjksa vkSj vadksa ds i”pkr~ Þizi=
th,lVhvkj&1d esa ;Fkk la'kksfèkr] ;fn dksà gksÞ v{kjksa] 'kCnksa] vkSj vadksa dks var%LFkkfir fd;k
tk,xk(
¼1½ èkkjk 112 dh mièkkjk ¼1½ ds vUrxZr vihy
vfèkdj.k esa] vihy izi= th,lVh ,ih,y&05 esa lqlaxr nLrkostksa ds lkFk bysDVª‚fud :i ls
nkf[ky dh tk,xh vkSj vihykFkÊ dks rqjar vuafre ikorh tkjh dh tk,xh %
c”krsZ fd vihy vfèkdj.k esa vihy] lqlaxr nLrkostksa ds lkFk] izi= th,lVh ,ih,y&05
esa eSuqvy :i ls rHkh nkf[ky dh tk ldsxh] tc iath;d mä vkns'k esa ;Fkk fofuÆn"V 'krks±
vkSj fucZèkuksa ds vUrxZr] ml çHkko ds fy, fo'ks"k ;k lkèkkj.k vkns'k tkjh djds bldh vuqefr
nsrk gS vkSj ,sls ekeys esa] vihykFkÊ dks rRdky ,d vuafre ikorh tkjh dh tk,xhA
¼2½
èkkjk 112 dh mièkkjk ¼5½ ds vUrxZr vihy vfèkdj.k esa çfr&vkifÙk dk Kkiu] ;fn dksà gks]
izi= th,lVh ,ih,y&06 esa bysDVª‚fud :i ls nkf[ky fd;k tk,xk%
c”krsZ fd çfr&vkifÙk dk Kkiu izi= th,lVh ,ih,y&06 esa eSuqvy :i ls rHkh nkf[ky
fd;k tk ldsxk] tc iath;d mä vkns'k esa ;Fkk fofuÆn"V 'krks± vkSj fucZèkuksa ds vèkhu] ml
izHkko ds fy, fo'ks"k ;k lkèkkj.k vkns'k tkjh djds bldh vuqefr nsrk gSA
[PART IV
DELHI GAZETTE : EXTRAORDINARY
9
¼3½
vihy vkSj çfr vkifÙk;ksa ds Kkiu ij fu;e 26 esa fofuÆn"V jhfr ls gLrk{kj fd, tk,axsA
¼4½
tgka og vkns'k] ftlds fo#) vihy dh xà gS] lkekU; iksVZy ij viyksM fd;k x;k gS] ogka
=qfV;ksa] ;fn dksà gks] dks nwj djus ij izi= th,lVh ,ih,y&02 esa vafre ikorh] vihy la[;k
n'kkZrs gq, tkjh dh tk,xh vkSj vuafre ikorh tkjh djus dh frfFk dks mi&fu;e ¼1½ ds
vUrxZr vihy nkf[ky djus dh frfFk ekuh tk,xh%
c”krsZ fd tgka og vkns'k] ftlds fo#) vihy dh xà gS] lkekU; iksVZy ij viyksM ugÈ
fd;k x;k gS] ogka vihykFkÊ] ;FkkfLFkfr] izi= th,lVh ,ih,y&05 nkf[ky djus dh frfFk ls
lkr fnuksa dh vofèk ds Hkhrj mä vkns'k dh Lo&çekf.kr çfr çLrqr ;k viyksM djsxk vkSj
=qfV;ksa] ;fn dksà gksa] ds nwj fd, tkus ij vihy la[;k n'kkZrs gq, vafre ikorh izi= th,lVh
,ih,y&02 esa tkjh dh tk,xh vkSj vuafre ikorh tkjh djus dh frfFk dks vihy nkf[ky djus
dh frfFk ekuh tk,xh%
vkxs ;g Hkh micaf/kr gS fd tgka vkns'k dh mä Lo&çekf.kr çfr] izi= th,lVh
,ih,y&05 nkf[ky djus dh frfFk ls lkr fnu dh vofèk ds i'pkr çLrqr ;k viyksM dh tkrh
gS] ogka =qfV;ksa] ;fn dksà gksa] dks nwj djus ij vihy la[;k n'kkZrs gq, vafre ikorh izi=
th,lVh ,ih,y&02 esa tkjh dh tk,xh vkSj ,slh Lo&çekf.kr çfr dks çLrqr ;k viyksM djus
dh frfFk dks vihy nkf[ky djus dh frfFk ekuh tk,xhA
bl fu;e ds iz;kstukFkZ] vihy rHkh nkf[ky ekuh tk,xh tc vihy la[;k n'kkZrs
gq, vafre ikorh tkjh dj nh tk,A
¼5½
vihy nkf[ky djus ;k vihy çR;kLFkkfir djus gsrq “kqYd çR;sd ,d yk[k #i, ds dj ;k
“kkfey buiqV dj çR;; ;k dj ;k “kkfey buiqV dj çR;; esa varj ;k ml vkns'k esa voèkkfjr
tqekZuk] “kqYd ;k “kkfLr dh jkf”k ds fy, ,d gtkj #i, gksxh] ftlds fo#) vihy dh xà gS]
tks vfèkdre iPphl gtkj #i, vkSj U;wure ikap gtkj #i, rd gksxh%
c”krsZ fd fdlh vkns'k ds lacaèk esa vihy nkf[ky djus ds fy, “kqYd] ftlesa dj] C;kt]
tqekZuk] “kqYd ;k 'kkfLr dh dksà ekax lfEefyr ugÈ gS] ikap gtkj #i;s gksxhAÞ(
¼6½
èkkjk 112 dh mièkkjk ¼10½ esa fuÆn"V =qfV;ksa ds lqèkkj ds fy, vihy vfèkdj.k ds le{k fd, x,
vkosnu ds fy, dksà “kqYd ugÈ gksxkA
& ¼1½ èkkjk 112 dh mièkkjk ¼3½ ds vUrxZr vihy
vfèkdj.k dks vkosnu izi= th,lVh ,ih,y&07 esa] lacafèkr nLrkostksa ds lkFk] bysDVª‚fud :i
ls nkf[ky fd;k tk,xk vkSj vihykFkÊ dks rRdky ,d vuafre ikorh tkjh dh tk,xh%
c”krsZa fd vihy çkfèkdkjh dks vkosnu] lqlaxr nLrkostksa ds lkFk] izi= th,lVh
,ih,y&07 esa eSuqvy :i ls rHkh nkf[ky fd;k tk ldsxk] tc iath;d mä vkns'k esa ;Fkk
fofuÆn"V ,slh 'krks± vkSj fucZèkuksa ds vèkhu] ml çHkko ds fy, fo'ks"k ;k lkekU; vkns'k tkjh
djds bldh vuqefr nsrs gSa] vkSj ,sls ekeys esa] vihykFkÊ dks rqjar ,d vuafre ikorh tkjh dh
tk,xh(
¼2½
èkkjk 112 dh mièkkjk ¼5½ ds vUrxZr vihy vfèkdj.k dks çfr&vkifÙk;ksa dk Kkiu] ;fn dksà gks]
izi= th,lVh ,ih,y&06 esa bysDVª‚fud :i ls nkf[ky fd;k tk,xk%
c”krsZa fd çfr&vkifÙk dk Kkiu izi= th,lVh ,ih,y&06 esa eSuqvy :i ls rHkh
nkf[ky fd;k tk ldsxk] tc iath;d mä vkns'k esa ;Fkk fofuÆn"V 'krks± vkSj fucZèkuksa ds vèkhu]
ml izHkko ds fy, fo'ks"k ;k lkekU; vkns'k tkjh djds bldh vuqefr nsrs gSaA
¼3½
vihy vkSj çfr vkifÙk;ksa ds Kkiu ij fu;e 26 esa fofuÆn"V rjhds ls gLrk{kj fd, tk,axsA
10
DELHI GAZETTE : EXTRAORDINARY
PART IV]
¼4½
tgka og vkns'k] ftlds fo#) vihy dh xà gS] lkekU; iksVZy ij viyksM fd;k x;k gS] ogka
=qfV;ksa] ;fn dksà gksa] dks nwj djus ij izi= th,lVh ,ih,y&02 esa vafre ikorh] vihy la[;k
n'kkZrs gq, tkjh dh tk,xh vkSj vuafre ikorh tkjh djus dh frfFk dks mi&fu;e ¼1½ ds
vUrxZr vihy nkf[ky djus dh frfFk ekuh tk,xh%
c”krsZa fd tgka og vkns'k] ftlds fo#) vihy dh xà gS] lkekU; iksVZy ij viyksM ugÈ
fd;k x;k gS] ogka vihykFkÊ] ;FkkfLFkfr] izi= th,lVh ,ih,y&07 nkf[ky djus dh frfFk ls
lkr fnuksa dh vofèk ds Hkhrj mä vkns'k dh Lo&çekf.kr çfr çLrqr ;k viyksM djsxk rFkk
=qfV;ksa] ;fn dksà gksa] ds nwj fd, tkus ij vihy la[;k n'kkZrs gq, vafre ikorh izi= th,lVh
,ih,y&02 esa tkjh dh tk,xh rFkk vuafre ikorh tkjh djus dh frfFk dks vihy nkf[ky djus
dh frfFk ekuh tk,xh%
vkxs ;g Hkh micaf/kr gS fd tgka vkns'k dh mä Lo&çekf.kr çfr] izi= th,lVh ,ih,y&07
nkf[ky djus dh frfFk ls lkr fnuksa dh vofèk ds i'pkr çLrqr ;k viyksM dh tkrh gS] ogka
=qfV;ksa] ;fn dksà gksa] dks nwj djus ij vihy la[;k n'kkZrs gq, vafre ikorh izi= th,lVh
,ih,y&02 esa tkjh dh tk,xh vkSj ,slh Lo&çekf.kr çfr dks çLrqr ;k viyksM djus dh frfFk
dks vihy nkf[ky djus dh frfFk ekuh tk,xh A
bl fu;e ds ç;kstuksa ds fy,] vihy rHkh nkf[ky ekuh tk,xh tc vihy
la[;k n'kkZrs gq, vafre ikorh tkjh dj nh tk,A
fu;e 110 vkSj 111 ds ç;kstuksa ds fy,] *iath;d* dk vfHkizk; bl ç;kstu ds
fy, ljdkj }kjk fu;qä iath;d ls gS vkSj blesa la;qä iath;d] mi iath;d vkSj lgk;d
iath;d lfEefyr gksaxsAÞ(
”
izi= th,lVh ,ih,y&05 esa nkf[ky dh xà fdlh vihy ;k izi= th,lVh ,ih,y&07 esa
nkf[ky fd, x, fdlh vkosnu ds lacaèk esa èkkjk 113 dh mièkkjk ¼1½ ds vUrxZr vkns'k tkjh gksus
ls iwoZ fdlh Hkh le; vihykFkhZ] ;FkkfLFkfr] mä vihy ;k vkosnu dks okil ysus ds fy, izi=
th,lVh ,ih,y&05@07MCY;w izi= esa vkosnu nkf[ky dj ldsxk %
c”krsZa fd tgka izi= th,lVh ,ih,y&02 esa vafre ikorh tkjh dj nh xà gS rks]
;FkkfLFkfr] mä vihy ;k vkosnu dks okil ysuk vihy vfèkdj.k ds vuqeksnu ds vèkhu
gksxk
vkSj vihy ;k vkosnu dks okil ysus ds fy, ,sls vkosnu dk fofu'p;] vihy vfèkdj.k }kjk
,slk vkosnu nkf[ky djus dh frfFk ls iaæg fnu ds Hkhrj fd;k tk,xk%
vkxs ;g Hkh micafa/kr gS fd vihykFkÊ }kjk ,sls okil ysus ds vuqlj.k esa] ;FkkfLFkfr]
nkf[ky dh xà fdlh uà vihy ;k vkosnu] ;FkkfLFkfr] èkkjk 112 dh mièkkjk ¼1½ ;k mièkkjk ¼3½
esa fofuÆn"V le;&lhek ds Hkhrj nkf[ky dh tk,xhAÞ(
Þ;g Hkh micaf/kr gS fd mifu;e ¼1½ ds pkSFks ijarqd ds vuqlkj viathd`r O;fä ftls izi=
th,lVh ÃMCY;wch&01 esa Ã&os fcy l`ftr djuk visf{kr gS ;k lkekU; iksVZy ij izi= th,lVh
ÃMCY;wch&01 esa Ã&os fcy l`ftr djus dh vis{kk dk fodYi ysus okyk viathd`r O;fä lkekU;
iksVZy ij izi= th,lVh Ã,uvkj&03 esa ;k rks çR;{kr% vFkok vk;qä }kjk vfèklwfpr dj dsUæ
ds ekè;e ls bySDVªkfudh :i esa C;kSjks çLrqr djsxk rFkk bl çdkj çLrqr fd, x, C;kSjksa ds
fofèkekU;dj.k ij ,d fof'k"V ukekadu la[;k l`ftr dh tk,xh rFkk mä O;fä dks lalwfpr dh
tk,xh AÞ(
[PART IV
DELHI GAZETTE : EXTRAORDINARY
11
¼i½
mifu;e ¼2½ esa Þog leqfpr vfèkdkjh dks ,sls lank; ds lacaèk esa izi= th,lVh Mhvkjlh&03 esa
lwfpr djsxk vkSj leqfpr vfèkdkjh mDr O;fä }kjk fd, x, lank; dks Lohdkj djrs gq, izi=
th,lVh Mhvkjlh&04 esa vfHkLoh—fr tkjh djsxkß 'kCnksa] v{kjksa vkSj vadksa ds LFkku ij] Þog
leqfpr vfèkdkjh dks ,sls lank; ds lacaèk esa izi= th,lVh Mhvkjlh&03 esa lwfpr djsxk vkSj
lkekU; iksVZy ds ekè;e ls bySDVªkfudh :i esa ,sls O;fä dks izi= th,lVh Mhvkjlh&04 esa
vfHkLoh—fr miyCèk djkà tk,xhÞ 'kCnksa] v{kjksa vkSj vadksa dks izfrLFkkfir fd;k tk,xk(
¼ii½ mifu;e ¼2d½ esa Þizi= th,lVh Mhvkjlh&01dÞ 'kCnksa] v{kjksa vkSj vadksa ds i'pkr~] ÞvkSj
rRi'pkr~ leqfpr vfèkdkjh mä O;fä }kjk fd, x,] ;FkkfLFkfr] lank; ;k nyhyksa ;k nksuksa dks
Lohdkj djrs gq, izi= th,lVh Mhvkjlh&01d ds Hkkx ¼x½ esa lwpuk tkjh dj ldsxkÞ 'kCnksa]
v{kjksa vkSj vadksa dks var%LFkkfir fd;k tk,xk(
¼iii½ mifu;e ¼2d½ ds i'pkr~] fuEufyf[kr mifu;e dks var%LFkkfir fd;k tk,xk] vFkkZRk~%&
Þ¼2[k½ tc fdlh O;fä }kjk èkkjk 52 ;k èkkjk 73 ;k èkkjk 74 ;k èkkjk 76 ;k èkkjk 122 ;k èkkjk
123 ;k èkkjk 124 ;k èkkjk 125 ;k èkkjk 127 ;k èkkjk 129 ;k èkkjk 130 ds vUrxZr dj] C;kt]
'kkfLr ;k dksà vU; lans; jkf”k dks mä O;fä }kjk mifu;e ¼2½ ds vUrxZr izi= th,lVh
Mhvkjlh&03 esa lalwpuk }kjk lanÙk fd;k tkrk gS rks mä ekax ds fy, l`ftr ukes çfof"V ds
fo#) bySDVªkfudh nkf;Ro jftLVj esa izi= th,lVh ih,eVh&01 esa mä jkf”k dk çR;; djus
ds LFkku ij mä O;fä lkekU; iksVZy ij bySDVªkfudh :i ls izi= th,lVh Mhvkjlh&03d esa
,d vkosnu dj ldsxk vkSj bl çdkj lanÙk vkSj izi= th,lVh Mhvkjlh&03 ds ekè;e ls
lalwfpr jkf”k dk mä ekax ds fy, l`ftr ukes çfof"V ds lkeus izi= th,lVh ih,eVh&01 esa
bySDVªkfudh nkf;Ro iath;d esa çR;; fd;k tk,xk ekuks mä lank; izi= th,lVh Mhvkjlh&03
ds ekè;e ls ,slh lwpuk dh frfFk dks mä ekax ds fy, lank; fd;k x;k Fkk %
;g Hkh micaf/kr gS fd tgka dksà vkns'k izi= th,lVh Mhvkjlh&03 esa fdlh jkf”k ds lank; ds
lacaèk esa dk;Zokfg;ksa dks lekIr djrs gq, mifu;e ¼3½ ds vuqlkj izi= th,lVh Mhvkjlh&05 esa
dksà vkns'k tkjh fd;k tkrk gS rks izi= th,lVh Mhvkjlh&03d esa dksà vkosnu mä O;fä
}kjk mä lank; ds laca/k esa nkf[ky ugÈ fd;k tk ldrk gSAÞ(
mä fu;eksa ds fu;e 163 ds mifu;e ¼1½ ds [kaM ¼x½ esa Þizi= th,lVhvkj&1Þ 'kCnksa] v{kjksa
vkSj vadksa ds i'pkr~ Þ;Fkkla'kksfèkr izi= th,lVhvkj&1 d] ;fn dksà gksÞ] 'kCnksa] v{kjksa vkSj vadksa
dks var%LFkkfir fd;k tk,xk(
mä fu;eksa esa] vfèklwfpr dh tkus okyh frfFk ls] izi= th,lVh Ã,uvkj&02 ds i'pkr~
fuEufyf[kr izi= dks var%LFkkfir fd;k tk,xk] vFkkZr~ %&
1- jkT; dk uke
2- ¼d½ iSu ds vuqlkj uke
¼[k½ O;kikj uke] ;fn dksà gks
¼x½ iSu
¼?k½ vkèkkj] ;fn ykxw gks ¼oSdfYid½
12
DELHI GAZETTE : EXTRAORDINARY
PART IV]
3- ukekadu dk çdkj
¼i½ eky dk viath—r vkiwÆrdrkZ
¼ii½ eky dk viath—r çkfIrdrkZ
¼iii½ ¼i½ rFkk ¼ii½ nksuksa
4- laidZ tkudkjh ¼çek.khdj.k ds fy, Ãesy irk vkSj eksckby uacj dk mi;ksx fd;k tk,xk½
bZ&esy irk
eksckby uacj
5- lgefr
eSa vk/kkj la[;k /kkjd <izi= esa miyC/k djk, x, vk/kkj l[a;k ds vkk/kkj ij igys ls gh
Hkjk gqvk> Þeky ,oa lsok dj usVodZß dks ;wvkÃMh,vkà ls çek.khdj.k ds iz;kstu ds fy, esjs C;kSjs
vfHkizkIr djus ds fy, lgefr iznku djrk gw¡A
6- viyksM fd, x, nLrkostksa dh lwph
7- lR;kiu
eSa lR;fu"Bk ls çfrKku djrk@djrh gw¡ fd Åij nh xà tkudkjh esjs loksZRre Kku ,oa
fo”okl ds vuqlkj lR; vkSj lgh gS rFkk blesa dqN Hkh fNik;k ugÈ x;k gSA
LFkku % gLrk{kj
fnukad %
izkfèk—r gLrk{kjdrkZ dk uke
dk;kZy; mi;ksx gsrq %
ukekadu la[;k
fnukad & ß(
28- mä fu;eksa esa] 1 vxLr] 2024 ls] çi= th,lVhvkj&1 esa]&
¼i½ Øe la[;k 5 ds] 'kh"kZ esa] Þ2-5 yk[k #i,ß vadksa] v{kjksa vkSj 'kCnksa ds LFkku ij] Þ1 yk[k #i,ß
vadksa] v{kjksa vkSj 'kCnksa dks çfrLFkkfir fd;k tk,xk(
¼ii½ Øe la[;k 7 dh] rkfydk esa] Øe la[;k 7[k ds] 'kh"kZ esa] Þ2-5 yk[k #i,ß vadksa] v{kjksa vkSj
'kCnksa ds LFkku ij] Þ1 yk[k #i,ß vadksa] v{kjksa vkSj 'kCnksa dks çfrLFkkfir fd;k tk,xk(
¼iii½ Øe la[;k [k dh] rkfydk fof”k’V vuqns”kksa dh rkfydk esa] Øe la[;k 3 ds lkeus] rhljs
d‚ye esa] Þ2-5 yk[k #i,ß vadksa] v{kjksa vkSj 'kCnksa ds LFkku ij] Þ1 yk[k #i,ß vadksa] v{kjksa vkSj
'kCnksa dks çfrLFkkfir fd;k tk,xk(
29- mä fu;eksa esa] çi= th,lVhvkj&1 ds i'pkr~ fuEufyf[kr çi= var%LFkkfir fd;k tk,xk] vFkkZr~%&
[PART IV
DELHI GAZETTE : EXTRAORDINARY
13
¼foÙkh; o"kZ½
¼dj vofèk½
1-
th,lVhvkÃ,u
2- ¼d½ iath—r O;fä dk dkuwuh uke
¼[k½ O;kikfjd uke] ;fn dksà gks
3- ¼d½ ,vkj,u
<Lor%>
¼[k½ ,vkj,u dh frfFk
<Lor%>
4- rkfydk 6 esa 'kkfey vkiwÆr;ksa ds vfrfjDr iath—r O;fä;ksa ¼;wvkÃ,u&èkkjdksa lfgr½ dks dh xà dj
;ksX; tkod vkiwÆr;k¡
¼lHkh rkfydkvksa gsrq jkf'k #i;s esa½
th,lVhvkÃ,u@;wvkÃ,u
chtd
fooj.k
nj
dj
;ksX;
ewY;
jkf'k
vkiwÆr
dk
LFkku
¼jkT;@la?k
jkT; {ks= dk
uke½
la0 frfFk ewY;
,dh—r
dj
dsaæh;
dj
jkT;@la?k
jkT; {ks=
dj
midj
1
2
3
4
5
6
7
8
9
10
11
4d- foykse izHkkj vkdÆ"kr djus okyh vkiwÆr;ksa ds vfrfjDr vU; vkiwÆr;ka ¼Ã&d‚elZ v‚ijsVj ds ekè;e
ls dh xà vkiwÆr;ka 'kkfey gSa ftu ij Vhlh,l yxrk gS½
4[k- foykse izHkkj vkèkkj ij dj vkdÆ"kr djus okyh vkiwÆr
5- viath—r O;fä;ksa dks dj ;ksX; tkod varj&jkT;h; vkiwÆr;k¡] tgk¡ chtd ewY; 1 yk[k #i;s ls
vfèkd gS
vkiwÆr
dk
LFkku
¼jkT;@la?k
jkT; {ks=½
chtd fooj.k
nj
dj ;ksX;
ewY;
jkf”k
la0
frfFk
ewY;
,dh—r
dj
midj
1
2
3
4
5
6
7
8
5- tkod vkiwÆr;ka ¼Ã&d‚elZ v‚ijsVj ds ekè;e ls dh xà vkiwÆr;ka nj okj lfgr½
6- 'kwU; nj vkiwÆr;ksa rFkk ekun fu;kZr
çkIrdrkZ
dk
th,lVhvkÃ,
u
chtd fooj.k
ekyHkkM+k
fcy@fu;kZr
fcy
,dh—r dj
dsaæh; dj
jkT;@la?k jkT;
{ks= dj
midj
la0 frfFk ewY;
la0
frfFk
nj dj
;ksX;
ewY;
jkf'k nj dj
;ksX;
ewY;
jkf'k nj
dj
;ksX;
ewY;
jkf'k
1
2
3
4
5
6
7 8
9
10 11
12 13 14
15 16
6d- fu;kZr
6[k- ,lÃtsM bdkà ;k ,lÃtsM fodkldrkZ dks dh xà vkiwÆr;ka
14
DELHI GAZETTE : EXTRAORDINARY
PART IV]
6x- ekun fu;kZr
7- rkfydk 5 esa 'kkfey vkiwÆr;ksa ds vfrfjDr viath—r O;fä;ksa dks dj ;ksX; vkiwÆr;k¡ ¼ukes fVIif.k;kas
rFkk izR;; fVIif.k;kas dk 'kq)½
dj nj
dqy dj ;ksX; ewY;
jkf”k
,dh—r
dsaæh;
jkT; dj@la?k
jkT; {ks= dj
midj
1
2
3
4
5
6
7d- varj&jkT;h; vkiwÆr;ka
lesfdr nj okj tkod vkiwÆr;ka ¼Vhlh,l vkdÆ"kr djus okys Ã&d‚elZ v‚ijsVj ds ekè;e ls dh xÃ
vkiwÆr;ksa lfgr½
7[k- varj&jkT;h; vkiwÆr;ka tgka chtd ewY; 1 yk[k #i;s rd gS ¼nj okj½ & lesfdr nj okj
tkod vkiwÆr;ka ¼Vhlh,l vkdÆ"kr djus okys Ã&d‚elZ v‚ijsVj ds ekè;e ls dh xà vkiwÆr;ksa lfgr½
vkiwÆr dk LFkku ¼jkT; dk uke½
fooj.k
'kwU; nj
vkiwÆr;ka
NwV çkIr ¼'kwU;
nh@xSj&th,lVh
vkiwÆr;kas ls fHkUu½
xSj&th,lVh
vkiwÆr;ka
1
2
3
4
8d- iath—r O;fä;ksa dks varj&jkT;h; vkiwÆr;ka
8[k- iath—r O;fä;ksa dks var%jkT;h; ds Hkhrj
vkiwÆr;ka
8x- viath—r O;fä;ksa dks varj&jkT;h;
vkiwÆr;ka
8Mh- viath—r O;fä;ksa dks var%jkT;h; ds Hkhrj
vkiwÆr;ka
ewy nLrkost+ dk
fooj.k
nLrkost+ dk iqujhf{kr fooj.k ;k ewy
ukes ;k izR;; fVIif.k;ksa dk fooj.k
nj dj
;ksX;
ewY;
jkf”k
vkiwÆr
dk
LFkku
th,l
VhvkÃ
,u
nLrkost+
la-
nLrkost+
dh frfFk
th,l
VhvkÃ
,u
nLrkost+
ekyHkkM+k
fcy
ewY;
,dh—r
dj
dsaæh;
dj
jkT;
@la?k
jkT;
{ks=
dj
midj
la0 frfFk la0 frfFk
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
9d- çLrqr fd, x, chtd@ekyHkkM+k fcy fooj.k esa la'kksèku
9[k- ukes fVIif.k;ka@izR;; fVIif.k;ka
¼ewy½
[PART IV
DELHI GAZETTE : EXTRAORDINARY
15
9x- ukes fVIif.k;ka@izR;; fVIif.k;ka
¼la'kksfèkr½
dj nj
dqy dj ;ksX;
ewY;
jkf”k
,dh—r dj
dsaæh; dj
jkT;@la?k
jkT; {ks= dj
midj
1
2
3
4
5
6
orZeku dj vofèk ;gk¡ Lor% Hkj nh tk,xh½
10d- var% jkT;h; vkiwÆr;ka ¼Ã&d‚elZ v‚ijsVj ds ekè;e ls dh xà vkiwÆr lfgr] ftl ij Vhlh,l
ykxw gksrk gS½ ¼nj okj½
10[k- varj&jkT;h; vkiwÆr;ka ¼Ã&d‚elZ v‚ijsVj ds ekè;e ls dh xà vkiwÆr lfgr] ftl ij Vhlh,l
yxrk gS½ ¼nj okj½
vkiwÆr dk LFkku ¼jkT; dk uke½
11- çkIr vfxzeksa dk lesfdr fooj.k@orZeku dj vofèk esa lek;ksftr vfxze@orZeku dj vofèk esa
çLrqr lwpuk esa la'kksèku ¼¼izfrnk; okmpj dk 'kq)] ;fn dksà gks½½
nj
ldy
vfxze
çkIr@lek;ksftr
vkiwÆr dk LFkku
¼jkT;@la?k jkT;
{ks= dk uke½
jkf”k
,dh—r dj
dsaæh;
dj
jkT;@la?k
jkT;
{ks=
dj
midj
1
2
3
4
5
6
7
I orZeku dj vofèk gsrq lwpuk
11d- ml dj vofèk esa çkIr vfxze jkf'k ftlds fy, chtd tkjh ugÈ fd;k x;k gS ¼dj jkf'k dks
vkmViqV dj ns;rk esa tksM+k tk,xk½
11d ¼1½ var%jkT;h; vkiwÆr;ka ¼nj okj½
11d ¼2½ varj&jkT;h; vkiwÆr;ka ¼nj okj½
11[k- iwoZorÊ dj vofèk esa çkIr vfxze jkf'k vkSj bl dj vofèk esa vkiwÆr ds fo#) lek;ksftr jkf'k
rkfydk la[;k 4] 5] 6 vkSj 7 esa n'kkZà xà gS
11[k ¼1½ var%jkT;h; vkiwÆr ¼njokj½
11[k ¼2½ varj&jkT;h; vkiwÆr ¼njokj½
II
¼iqujhf{kr tkudkjh çnku djsa½
ekg
Øe la[;k ¼p;fur½ esa izLrqr
tkudkjh ls lacafèkr la'kksèku
11d¼1½ 11d¼2½ 11[k¼1½ 11[k¼2½
16
DELHI GAZETTE : EXTRAORDINARY
PART IV]
Øe
la0
,p,l,u fooj.k ;wD;wlh dqy
ek=k
dj
nj
dqy
dj
;ksX;
ewY;
jkf”k
,dh—r
dj
dsaæh;
dj
jkT;@la?k
jkT; {ks=
dj
midj
1
2
3
4
5
6
7
8
9
10
11
Øe
la0
nLrkost+ dh ç—fr
Øe la[;k
dqy la[;k jí
“kq) tkjh
से
को
1
2
3
4
5
6
7
1
tkod vkiwÆr gsrq chtd
2
viath—r O;fä;ksa ls vkod vkiwÆr
gsrq chtd
3
iqujhf{kr chtd
4
Ukkes fVIi.kh
5
izR;; fVIi.kh
6
jlhn okmpj
7
Hkqxrku okmpj
8
izfrnk; okmpj
9
Jkstxkj dk;Z gsrq fMyhojh pkyku
10
vuqeksnu ij vkiwÆr gsrq fMyhojh
pkyku
11
rjy xSl ds ekeys esa fMyhojh
pkyku
12
vkiwÆr ds vfrfjDr vU; ekeyksa esa
fMyhojh pkyku ¼Øe la[;k 9 ls
11 dks NksM+dj½
vkiwÆr dh ç—fr
Ã&d‚elZ
v‚ijsVj dk
th,lVhvkÃ,u
vkiwÆr
dk 'kq)
ewY;
dj jkf'k
,dh—r dj dsaæh;
dj
jkT;@la?k
jkT;
{ks=
dj
midj
1
2
3
4
5
6
7
¼d½ vkiwÆr ftl ij
Ã&d‚elZ
v‚ijsVj
èkkjk 52 ds varxZr
dj ,d= djus ds
fy, mÙkjnk;h gS
¼[k½ vkiwÆr ftl ij
Ã&d‚elZ
v‚ijsVj
èkkjk 9¼5½ ds varxZr
dj dk Hkqxrku djus
[PART IV
DELHI GAZETTE : EXTRAORDINARY
17
ds fy, mÙkjnk;h gS
vkiwÆr dh ç—
fr
ewy fooj.k
iqujhf{kr
fooj.k
vkiwÆr
dk
'kq)
ewY;
dj jkf'k
ekg@
frekgh
Ã&d‚elZ
v‚ijsVj
dk
th,lVhvkÃ,u
Ã&d‚elZ
v‚ijsVj
dk
th,lVhvkÃ,u
,dh—
r dj
dsaæh;
dj
jkT;@la?k
jkT; {ks=
dj
midj
1
2
3
4
5
6
7
8
9
¼d½
vkiwÆr
ftl
ij
Ã&d‚elZ
v‚ijsVj èkkjk
52 ds varxZr
dj
,d=
djus ds fy,
mÙkjnk;h gS
¼[k½
vkiwÆr
ftl
ij
Ã&d‚elZ
v‚ijsVj èkkjk
9¼5½
ds
varxZr
dj
dk
Hkqxrku
djus ds fy,
mÙkjnk;h gS
vkiwÆrdrkZ
dk çdkj
çkfIrdrkZ
dk çdkj
vkiwÆrdrkZ
dk
th,lVhvkÃ,
u
çkfIrdrkZ
dk
th,lVhvk
Ã,u
nLrkos
t+ la-
nLrkost+
dh frfFk
nj
Dh xbZ
vkiwÆr
;ksa dk
ewY;
dj jkf'k
vkiwÆr
dk
LFkku
,dh—r
dj
dsaæh;
dj
jkT;
@
la?k
jkT;
{ks=
dj
mi
dj
1
2
3
4
5
6
7
8
9
10
11
12
13
iath—r
iath—r
viath—r
viath—r
iath—r
viath—r
I
18
DELHI GAZETTE : EXTRAORDINARY
PART IV]
vkiwÆrdrkZ
dk çdkj
ewy fooj.k
iqujhf{kr fooj.k
dh xbZ
vkiwÆr;ksa
dk ewY;
dj jkf'k
vkiwÆr
dk
LFkku
vkiwÆrdrkZ
dk
th,lVhvkÃ
,u
çkfIrdrkZ
dk
th,lVhvkÃ
,u
nLrkost+ la- nLrkost+
dh frfFk
vkiwÆrdrkZ
dk
th,lVhvk
Ã,u
çkfIrdrkZ
dk
th,lVh
vkÃ,u
nLrkost+
la-
nLrkost+
dh frfFk
nj
,dh—r
dj
dsaæh;
dj
jkT;@
la?k
jkT;
{ks= dj
mi
dj
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15 16
iath—r
viath—r
II
vkiwÆrdrkZ
dk çdkj
ewy fooj.k
iqujhf{kr
fooj.k
nj
dh xbZ
vkiwÆr
dk ewY;
dj jkf'k
vkiwÆr
dk
LFkku
vkiwÆrdrkZ dk
th,lVhvkÃ,u
dj
vofèk
vkiwÆrdrkZ dk
th,lVhvkÃ,u
,dh—r
dj
dsaæh;
dj
jkT;@la?k
jkT; {ks=
dj
midj
1
2
3
4
5
6
7
8
9
10
11
iath—r
viath—r
th,lVhvkj&1d Hkjus ds fy, vuqns'k %
1- ;g orZeku dj vofèk ds izi= th,lVhvkj&1 esa fjiksÉVx esa NwVs gq, orZeku dj vofèk ds fdlh
Hkh fooj.k dks tksM+us ;k orZeku dj vofèk ds izi= th,lVhvkj&1 esa igys ls ?kksf"kr fdlh Hkh
fooj.k dks la'kksfèkr djus ds fy, çnku dh xà ,d vfrfjä lqfoèkk gS ¼ftlesa frekgh
djnkrkvksa ds fy,] frekgh ds igys vkSj nwljs ekg gsrq] vkÃ,Q,Q esa ?kksf"kr fd, x, fooj.k]
;fn dksà gks] Hkh lfEefyr gS½ ;g izi= foyEc 'kqYd ds fcuk ,d oSdfYid izi= gS A
2- ;g izi= iksVZy ij izi= th,lVhvkj&1 nkf[ky djus dh fu;r frfFk ;k izi= th,lVhvkj&1
nkf[ky djus dh okLrfod frfFk] tks Hkh ckn esa gks] ds i'pkr~ mlh dj vofèk ds lacafèkr izi=
th,lVhvkj&3[k nkf[ky djus rd miyCèk jgsxkA blh rjg] frekgh djnkrkvksa ds fy,] izi=
th,lVhvkj&1d] izi= th,lVhvkj&1 ¼frekgh½ nkf[ky djus ds i”pkr~ frekgh :i ls ;k izi=
th,lVhvkj&1 ¼frekgh½ nkf[ky djus dh fu;r rkjh[k] tks Hkh ckn esa gks] ds i'pkr~ mlh dj
vofèk ds izi= th,lVhvkj&3[k nkf[ky djus rd [kksyk tk,xkA
3- izi= th,lVhvkj&1d esa ?kksf"kr fooj.k izi= th,lVhvkj&1 esa ?kksf"kr fooj.k ds lkFk izi=
th,lVhvkj&3[k esa miyCèk djk, tk,axsA frekgh foojf.k;k¡ nkf[ky djus dk fodYi pquus okys
djnkrkvksa ds ekeys esa] bls izi= th,lVhvkj&3[k ¼frekgh½ esa izi= th,lVhvkj&1 esa çLrqr
fooj.k vkSj ,e 1 ekg vkSj ,e 2 ekg ds vkÃ,Q,Q ¼;fn nkf[ky fd;k x;k gS½ ds lkFk
miyCèk djk;k tk,xk A
4- ,sls nLrkost+ esa la'kksèku] tks çkfIrdrkZ ds th,lVhvkÃ,u esa ifjorZu ls lacafèkr gS] mls
th,lVhvkj&1 d esa vuqefr ugÈ nh tk,xhA
5- igys ls l`ftr fd, x, th,lVhvkj&2[k ds vfrfjä] th,lVhvkj&2[k esa lacafèkr
vkiwfrZdrkvksa }kjk th,lVhvkj&1d esa ?kksf"kr lHkh vkiwfrZ;ka Hkh 'kkfey gksaxsA rFkkfi] izi=
[PART IV
DELHI GAZETTE : EXTRAORDINARY
19
th,lVhvkj&1 d esa ?kksf"kr ;k la'kksfèkr vkiwfrZ;ka vxys [kqys izi= th,lVhvkj&2[k esa miyCèk
djkà tk,¡xhA mnkgj.k ds fy,]&
¼i½ ,d vkiwfrZdrkZ tuojh 2023 ds ekg esa nks chtd vkÃ,uoh 1 vkSj vkÃ,uoh 2 tkjh djrk
gSA fQj] og fnukad 8 Qjojh] 2023 dks izi= th,lVhvkj&1 esa chtd vkÃ,uoh 1 ds fooj.k
dks çLrqr djrk gS rFkkfi] og ,d chtd vkÃ,uoh 2 dks NksM+ nsrk gS vkSj fnukad 15 Qjojh
2023 dks izi= th,lVhvkj&1d esa bldk fooj.k çLrqr djrk gSA bl ekeys esa] vkÃ,uoh 1
fnukad 14 Qjojh 2023 dks miyCèk djk, x, tuojh ekg ds fy, çkfIrdrkZ ds izi=
th,lVhvkj&2[k esa tk,xkA blds vfrfjä] vkÃ,uoh 2 fnukad 14 ekpZ 2023 dks miyCèk djk,
x, Qjojh ekg ds fy, çkfIrdrkZ ds izi= th,lVhvkj&2[k esa miyCèk djk;k tk,xkA
¼ii½ ,d vkiwfrZdrkZ tuojh 2023 ds ekg esa nks chtd vkÃ,uoh 3 vkSj vkÃ,uoh 4 tkjh djrk
gSA fQj] mUgksus fnukad 15 Qjojh 2023 dks izi= th,lVhvkj &1 esa chtd vkÃ,uoh 3 dk
fooj.k çLrqr fd;k rFkkfi] mUgksaus fnukad 16 Qjojh 2023 dks izi= th,lVhvkj&1d esa
vkÃ,uoh 4 ?kksf"kr fd;kA bl ekeys esa] vkÃ,uoh 3 vkSj vkÃ,uoh 4 nksuksa dks çkfIrdrkZ ds
Qjojh ekg ds izi= th,lVhvkj&2[k esa fnukad 14 ekpZ 2023 dks miyCèk djk;k tk,xkA
6-
%&
”
4d] 4[k] 5] 6] 9[k ¼iathd`r
çkfIrdrkZvksa ds fy,½
djnkrk orZeku dj vofèk ds fy, izi= th,lVhvkj&1 esa igys ls ?kksf"kr fd, x,
chtdksa @ nLrkostksa ds fooj.kksa ds vykok vfrfjä fooj.k ?kksf"kr dj ldrs gSaA
7
djnkrk orZeku dj vofèk ds fy, izi= th,lVhvkj&1 esa igys ls ?kksf"kr fd, x,
chtdksa @ nLrkostksa ds fooj.kksa ds vykok vfrfjä fooj.k ?kksf"kr dj ldrs gSaA
;fn njksa ds fdlh Hkh la;kstu ds lkFk ihvks,l dks igys gh izi= th,lVhvkj&1 esa
?kksf"kr fd;k tk pqdk gS] rks lkj.kh 7 ds ekè;e ls ,d uà nj ugÈ tksM+h tk ldrh gS
vkSj djnkrk dks blds fy, lkj.kh 10 esa la'kksèku lqfoèkk dk mi;ksx djuk gksxkA
8
djnkrk 'kwU; nj] NwV&çkIr vkSj xSj&th,lVh vkiwfrZdrkZvksa ds] orZeku dj vofèk ds
fy, izi= th,lVhvkj&1 esa igys ls ?kksf"kr fd, x, fooj.kksa ds vfrfjä fooj.k
?kksf"kr dj ldrs gSaA
9d ,oa 9x
frekgh ds igys vkSj nwljs ekg ds fy,] vkÃ,Q,Q esa lkj.kh 4d] 4[k] 5] 6d] 6[k] 6
x vkSj 9[k esa] ;fn dksà gks] vkSj orZeku dj vofèk ds izi= th,lVhvkj&1 esa fjiksVZ
fd, x, ewY;ksa esa la'kksèku A
12
izi= th,lVhvkj&1d esa fjiksVZ fd, x, vfrfjä@la'kksèku fooj.k ds vuqlkj
,p,l,u fooj.k ;gk¡ ?kksf"kr fd, tk,¡xsA fdlh Hkh fuEuxkeh la'kksèku dh n'kk esa]
varj Hkkx ds fy, ekbul fpà ds lkFk çfof"V dh tk ldrh gSA
11d ¼1½ ,oa 11d ¼2½] 11[k ¼1½
,oa 118¼2½
djnkrk izi= th,lVhvkj&1 esa orZeku dj vofèk ds fy, igys ls ?kksf"kr çkIr ;k
lek;ksftr vfxze jkf”k ds fooj.k ds vfrfjä fooj.k ?kksf"kr dj ldrs gSaA
;fn nj ds fdlh Hkh la;kstu ds lkFk dksà ihvks,l igys ls gh izi= th,lVhvkj& 1
esa ?kksf"kr fd;k x;k gS] rks bu lkjf.k;ksa ds ekè;e ls ,d uà nj ugÈ tksM+h tk ldrh
gS vkSj djnkrk dks] ;FkkfLFkfr] la'kksèku lkj.kh 11 ¼II½ dk mi;ksx djuk gksxk A
14
djnkrk orZeku dj vofèk ds fy, Ã&d‚elZ v‚ijsVj ds ekè;e ls dh xbZ vkiwfrZ;ksa
dk vfrfjä fooj.k ?kksf"kr dj ldrs gSaA
15
bdks djnkrk orZeku dj vofèk ds fy, izi= th,lVhvkj&1 esa viathd`r çkfIrdrkZvksa
ds fy, vkiwfrZ;ksa ¼nj okj½ ds igys ls gh ?kksf"kr fooj.k ds vykok] vfrfjä fooj.k
?kksf"kr dj ldrs gSaA
10]11¼II½]
14d]
15d¼I½]
15d¼II½
djnkrk orZeku vofèk ds izi= th,lVhvkj&1 esa igys ls ?kksf"kr fooj.kksa esa la'kksèku
dj ldrs gSaAÞ
20
DELHI GAZETTE : EXTRAORDINARY
PART IV]
i
Þ¼Þth,lVhvkj 1] th,lVhvkj 5] th,lVhvkj&6] th,lVhvkj&7] th,lVhvkj&8]
,lÃtsM bdkb;ksa@Msoyijksa ls çkIr eky dk vk;kr vkSj eky dh vkod vkiwfrZ;ka½]
dks"Bdksa] v{kjksa] 'kCnksa vkSj vadksa ds LFkku ij] Þth,lVhvkj 1] 1d] th,lVhvkj 5]
th,lVhvkj&6] th,lVhvkj&7] th,lVhvkj&8] ,lÃtsM bdkb;ksa@Msoyijksa ls çkIr
eky dk vk;kr vkSj eky dh vkod vkiwfrZ;ka½Þ dks"Bdksa] v{kjksa] 'kCnksa vkSj vadksa dks
izfrLFkkfir fd;k tk,xk(
ii
¼d½ Þth,lVhvkj&1@5 dh vofèkÞ vadksa] v{kjksa vkSj 'kCnksa ds LFkku ij] tgka os vkrs gSa]
Þth,lVhvkj&1@1d@5 dh vofèkÞ vadksa] v{kjksa vkSj 'kCnksa dks izfrLFkkfir fd;k
tk,xk(
¼[k½ Þth,lVhvkj&1@5 Hkjus dh frfFkÞ v{kjksa] vadksa vkSj 'kCnksa ds LFkku ij] tgka os vkrs gSa
Þth,lVhvkj&1@1d@5 Hkjus dh frfFk vadksa] v{kjksa vkSj 'kCnksa dks izfrLFkkfir fd;k
tk,xk(
iii
¼d½ ifjPNsn 2 esa] Þizi= th,lVhvkj&1] 5] 6] 7 vkSj 8Þ vadksa] v{kjksa vkSj 'kCnksa ds LFkku ij
Þizi= th,lVhvkj&1] 1d] 5] 6] 7 vkSj 8Þ vadksa] v{kjksa vkSj 'kCnksa dks izfrLFkkfir fd;k
tk,xk(
¼[k½ ifjPNsn 4 dh lkj.kh esa] &
¼d½ Øe la[;kad 3 ds lkeus ds nwljs LraHk esa]&
¼1½
Øe la[;kad ¼i½ esa] Þizi= th,lVhvkj&1 vkSj 5Þ vadksa] v{kjksa vkSj 'kCnksa ds LFkku ij]
Þizi= th,lVhvkj&1] 1d vkSj 5Þ vadksa] v{kjksa vkSj 'kCnksa dks izfrLFkkfir fd;k tk,xk(
¼II½ Øe la[;kad ¼iii½ esa] Þizi= th,lVhvkj&1@5Þ vadksa] v{kjksa vkSj 'kCnksa ds LFkku ij]
Þizi= th,lVhvkj&1@1d vkSj 5Þ vadksa] v{kjksa vkSj 'kCnksa dks izfrLFkkfir fd;k tk,xk(
¼III½ Øe la[;kad ¼iv½ esa] Þizi= th,lVhvkj&1Þ vadksa] v{kjksa vkSj 'kCnksa ds LFkku ij] Þizi=
th,lVhvkj&1@1dÞ vadksa] v{kjksa vkSj 'kCnksa dks izfrLFkkfir fd;k tk,xk(
¼[k½ Øe la[;kad 4 ds lkeus ds nwljs LraHk ds] Øe la[;kad ¼i½ esa] Þizi= th,lVhvkj&1 vkSj
5Þ vadksa] v{kjksa vkSj 'kCnksa ds LFkku ij] Þizi= th,lVhvkj&1] 1d vkSj 5Þ vadksa] v{kjksa
vkSj 'kCnksa dks izfrLFkkfir fd;k tk,xk (
¼x½ Øe la[;kad 5 ds lkeus ds nwljs LraHk esa]&
¼I½
Øe la[;kad ¼i½ esa] Þizi= th,lVhvkj&1 vkSj 5Þ vadksa] v{kjksa vkSj 'kCnksa ds LFkku ij]
Þizi= th,lVhvkj&1] 1d vkSj 5Þ vadksa] v{kjksa vkSj 'kCnksa dks izfrLFkkfir fd;k tk,xk(
¼II½ Øe la[;kad ¼v½ esa] &
¼1½
Þizi= th,lVhvkj&1@5Þ] vadksa] v{kjksa vkSj 'kCnksa ds LFkku ij] Þizi=
th,lVhvkj&1@1d vkSj 5Þ vadksa] v{kjksa vkSj 'kCnksa dks izfrLFkkfir fd;k tk,xk(
[PART IV
DELHI GAZETTE : EXTRAORDINARY
21
¼2½
Þizi= th,lVhvkj&1 nkf[ky djuk Þvadksa] v{kjksa vkSj 'kCnksa ds LFkku ij] Þizi=
th,lVhvkj&1@1d nkf[ky djukÞ vadksa] v{kjksa vkSj 'kCnksa dks izfrLFkkfir fd;k
tk,xk(
¼?k½ Øe la[;kad 6 ds lkeus ds nwljs LraHk ds Øe la[;kad ¼i½ esa] Þizi= th,lVhvkj&1 vkSj
5Þ vadksa] v{kjksa vkSj 'kCnksa ds LFkku ij] Þizi= th,lVhvkj&1] 1d vkSj 5Þ vadksa] v{kjksa
vkSj 'kCnksa dks izfrLFkkfir fd;k tk,xk A
31- mä fu;eksa esa] izi= th,lVhvkj&2[k ds LFkku ij fuEufyf[kr izi= dks çfrLFkkfir fd;k tk,xk]
vFkkZr~%&
¼Ã&d‚elZ vkiwÆr] th,lVhvkj&1d] th,lVhvkj&5] th,lVhvkj&6 vkSj vkbZlhbZ ls çkIr vk;kr MsVk
lfgr izi= th,lVhvkj&1@vkÃ,Q,Q ls½
foÙkh; o"kZ
ekg
1- th,lVhvkÃ,u
2¼d½ iath—r O;fä dk dkuwuh uke
2¼[k½ O;kikj uke] ;fn dksà gks
2¼x½ l`ftr frfFk
¼lHkh rkfydkvksa ds fy, jkf'k #i;s esa½
”
izi= th,lVhvkj&3[k ds varxZr çkIr fd;k tk ldus okyk
izR;;
Hkkx
d
vkÃVhlh miyCèk & th,lVhvkj&3[k esa çklafxd 'kh"kZdksa esa nkok fd;k
tk ldus okyk izR;;
I
foykse izHkkj ds
vfrfjDr iath—r
O;fä;ksa ls çkIr lHkh
vU; vkÃVhlh
vkiwÆr;k¡
4¼d½¼5½
izi=
th,lVhvkj&
3[k
dh
rkfydk
4¼d½¼5½
ds
varxZr
'kq)
buiqV
dj
izR;;
dk
ykHk
mBk;k
tk ldrk gSA
fooj
.k
[k2[k& chtd
[k2[k
&
Ukkes
fVIif.k;ka
Ãlhvks& nLrkost
22
DELHI GAZETTE : EXTRAORDINARY
PART IV]
[k2[k&
chtd
¼la'kksèku½
[k2[k
&
Ukkes
fVIif.k;ka ¼la'kksèku½
Ãlhvks & nLrkost+
¼la'kksèku½
II
vkÃ,lMh ls vkod
vkiwÆr;ka
4¼d½¼4½
izi=
th,lVhvkj&
3[k
dh
rkfydk
4¼d½¼4½
ds
varxZr
'kq)
buiqV
dj
izR;;
dk
ykHk
mBk;k
tk ldrk gSA
fooj
.k
vkÃ,lMh & chtd
vkÃ,lMh & chtd
¼la'kksèku½
III
vkod vkiwÆr ij
foykse izHkkj ykxw gksxk
3-1¼?k½
4¼d½¼3½
bu vkiwÆr;ksa
dks
dj
Hkqxrku gsrq
izi=
th,lVhvkj
&3[k
dh
rkfydk
3-
1¼?k½
esa
?kksf"kr fd;k
tk,xkA
dj Hkqxrku
ij
izi=
th,lVhvkj
&3[k
dh
rkfydk
4¼d½¼3½
ds
varxZr 'kq)
buiqV
dj
izR;;
dk
ykHk mBk;k
tk
ldrk
gSA
fooj
.k
[k2[k& chtd
[k2[k
&
Ukkes
fVIif.k;ka
[k2[k&
chtd
¼la'kksèku½
[k2[k
&
Ukkes
fVIif.k;ka ¼la'kksèku½
IV
izi=
th,lVhvkj
&3[k
dh
rkfydk
4¼d½¼1½
ds
varxZr 'kq)
buiqV
dj
[PART IV
DELHI GAZETTE : EXTRAORDINARY
23
izR;;
dk
ykHk mBk;k
tk
ldrk
gSA
fooj
.k
vkÃ,eihth & fons'kksa
ls eky dk vk;kr
vkÃ,eihth ¼la'kksèku½
vkÃ,eth,lÃtsM
&
,lÃtsM ls eky dk
vk;kr
vkÃ,eth,lÃtsM
¼la'kksèku½
I
vU;
4¼d½
izR;;
fVIif.k;kas dks
çklafxd
vkÃVhlh
miyCèk
rkfydkvksa
¼rkfydk
4d¼3]4]5½½
ds
vuqlkj
lek;ksftr
fd;k
tk,xkA
izR;;
fVIif.k;kas
¼foykse
izHkkj½
ds
fo#) ns;rk
dks rkfydk
3-1¼?k½
esa
lek;ksftr
fd;k
tk,xkA
fooj
.k
[k2[k
&
izR;;
fVIif.k;ka
4¼d½¼5½
[k2[k
&
izR;;
fVIif.k;ka ¼la'kksèku½
4¼d½¼5½
[k2[k
&
izR;;
fVIif.k;ka
¼foykse
izHkkj½
3-1¼?k½
4¼d½¼3½
[k2[k
&
izR;;
fVIif.k;ka
¼foykse
izHkkj½ ¼la'kksèku½
3-1¼?k½
4¼d½¼3½
vkÃ,lMh & & izR;;
fVIif.k;ka
4¼d½¼4½
vkÃ,lMh & & izR;;
fVIif.k;ka ¼la'kksèku½
4¼d½¼4½
¼lHkh vuqHkkxksa esa jkf'k #i;s esa½
24
DELHI GAZETTE : EXTRAORDINARY
PART IV]
”
Hkkx
d
vkÃVhlh miyCèk ugÈ
gS
I
foykse
izHkkj
ds
vfrfjDr
iath—r
O;fä;ksa ls çkIr lHkh
vU;
vkÃVhlh
vkiwÆr;k¡
4¼?k½¼2½
,slk izR;; ugÈ fy;k
tk,xk vkSj bls izi=
th,lVhvkj&3[k dh
rkfydk 4¼?k½¼2½ esa
fjiksVZ
fd;k
tkuk
gksxkA
fooj
.k
[k2[k & chtd
[k2[k & ukes
fVIif.k;ka
Ãlhvks & nLrkost+
[k2[k
&
chtd
¼la'kksèku½
[k2[k
&
ukes
fVIif.k;ka
¼la'kksèku½
Ãlhvks & nLrkost+
¼la'kksèku½
II
vkÃ,lMh ls vkod
vkiwÆr
4¼?k½¼2½
,slk izR;; ugÈ fy;k
tk,xk vkSj bls izi=
th,lVhvkj&3[k dh
rkfydk 4¼?k½¼2½ esa
fjiksVZ
fd;k
tkuk
gksxkA
fooj
.k
vkÃ,lMh &chtd
vkÃ,lMh & chtd
¼la'kksèku½
III
vkod
vkiwÆr
ij
foykse izHkkj ykxw
gksxk
3-1¼?k½
4¼?k½¼2½
bu vkiwÆr;ksa dks dj
Hkqxrku ds fy, izi=
th,lVhvkj&3[k
dh
rkfydk
3-1¼?k½
esa
?kksf"kr fd;k tk,xkA
fooj
.k
[k2[k & chtd
[k2[k & ukes
fVIif.k;ka
[k2[k
&
chtd
¼la'kksèku½
[k2[k
&
ukes
fVIif.k;ka
¼la'kksèku½
I
izR;; fVIif.k;kas dks
çklafxd
vkÃVhlh
miyCèk
rkfydkvksa
¼rkfydk
4d¼3]4]5½½
ds fo#) lek;ksftr
fd;k tkuk pkfg,A
fooj
.k
[k2[k
&
izR;;
fVIif.k;ka
4¼d½¼5½
[PART IV
DELHI GAZETTE : EXTRAORDINARY
25
”
[k2[k
&
izR;;
fVIif.k;ka ¼la'kksèku½
4¼d½¼5½
[k2[k
&
izR;;
fVIif.k;ka
¼foykse
izHkkj½
4¼d½¼3½
[k2[k
&
izR;;
fVIif.k;ka
¼foykse
izHkkj½ ¼la'kksèku½
4¼d½¼3½
vkÃ,lMh & & izR;;
fVIif.k;ka
4¼d½¼4½
vkÃ,lMh & & izR;;
fVIif.k;ka ¼la'kksèku½
4¼d½¼4½
¼lHkh vuqHkkxksa esa jkf'k #i;s esa½
”
Hkkx
d
vkÃVhlh fjolZ &
vU;
I
fu;e 37d ds dkj.k
vkbZVhlh O;qRØe.k
4¼[k½¼2½
,slk
izR;;
dks
okil fd;k tk,xk
vkSj
bls
izi=
th,lVhvkj&3[k
dh rkfydk 4¼?k½¼2½
esa
fjiksVZ
fd;k
tkuk gksxkA
fooj.k
[k2[k & chtd
[k2[k & ukes
fVIif.k;ka
[k2[k
&
chtd
¼la'kksèku½
[k2[k
&
ukes
fVIif.k;ka ¼la'kksèku½
funsZ'k%
d- vkÃVhlh & buiqV VSDl ØsfMV
[k- ch2ch & fctusl Vw fctusl
x- vkÃ,lMh & buiqV lsok forjd
?k- vkÃ,eihth & eky dk vk;kr
M+- vkÃ,eihth,lÃtsM & ,lÃtsM ls eky dk vk;kr
p- Ãlhvks & Ã&d‚elZ v‚ijsVj
”
d½ çi= th,lVhvkj&2[k ,d ,slk fooj.k gS tks vkids vkiwÆrdrkZvksa ;k Ãlhvks }kjk muds lacafèkr
çi= th,lVhvkj&1@vkÃ,Q,Q] 1d] 5 vkSj 6 }kjk izLrqr dh xà tkudkjh ds vkèkkj ij l`ftr
26
DELHI GAZETTE : EXTRAORDINARY
PART IV]
fd;k x;k gSA ;g ,d fLFkj fooj.k gS vkSj bls eghus esa ,d ckj miyCèk djk;k tk,xkA vkiwÆrdrkZ
}kjk fdlh Hkh çi= th,lVhvkj&1@vkÃ,Q,Q] 5 vkSj 6 esa nkf[ky fd, x, nLrkost+ çkfIrdrkZ ds
vxys [kqys çi= th,lVhvkj&2 [k esa fn[kkà nsaxs] Hkys gh vkiwÆrdrkZ }kjk bls nkf[ky djus dh
frfFk dqN Hkh D;ksa u gksA djnkrkvksa dks lykg nh tkrh gS fd os çi= th,lVhvkj&3[k esa çR;;
çkIr djus ds fy, çi= th,lVhvkj&2[k dk lanHkZ ysaA rFkkfi] vfrfjä fooj.k ds ekeys esa] os
vfèkd tkudkjh ds fy, vius lacafèkr çi= th,lVhvkj&2d ¼ftls yxHkx okLrfod le; ds vkèkkj
ij v|ru fd;k tkrk gS½ dk lanHkZ ys ldrs gSaA
[k½ blds vfrfjä] çi= th,lVhvkj&1 d esa ?kksf"kr ;k la'kksfèkr vkiwÆr vxys [kqys çi=
th,lVhvkj&2[k esa miyCèk djkà tk,xhA
x½ fuEufyf[kr ifj–';ksa esa buiqV dj çR;; vuqiyCèk crk;k tk,xk% &
i-
eky ;k lsokvksa ;k nksuksa dh vkiwÆr gsrq chtd ;k ukes uksV] tgka çkIrdrkZ lhth,lVh
vfèkfu;e] 2017 dh èkkjk 16 dh mi&èkkjk ¼4½ ds micaèkksa ds vuqlkj buiqV dj çR;;
dk gdnkj ugÈ gSA
ii-
chtd ;k ukes uksV tgka vkiwÆrdrkZ ¼th,lVhvkÃ,u½ vkSj vkiwÆr dk LFkku ,d gh jkT;
esa gSa tcfd çkfIrdrkZ nwljs jkT; esa gSA
rFkkfi] ,sls vU; ifj–'; Hkh gks ldrs gSa] ftuds fy, djnkrkvksa dks buiqV dj çR;; miyCèk
ugÈ gks ldrk gS vkSj flLVe }kjk bls mRiUu ugÈ fd;k x;k gSA djnkrkvksa dks vius çi=
th,lVhvkj&3[k esa ,sls çR;; dk Lo&ewY;kadu djuk pkfg, vkSj mls myV nsuk pkfg,A
3-
;g è;ku nsus ;ksX; gS fd çi= th,lVhvkj&2[k esa vkids lacafèkr vkiwÆrdrkZ ;k Ãlhvks }kjk
nkf[ky fd, tk jgs lHkh th,lVhvkj&1@vkÃ,Q,Q] 5 vkSj 6 'kkfey gksaxsA lkekU;r% ;g
frfFk fiNys ekg ¼,e&1½ ds fy, th,lVhvkj&1 ¼ekfld@=Sekfld½@vkÃ,Q,Q nkf[ky djus
dh frfFk ls pkyw ekg ¼,e½ ds fy, th,lVhvkj&1 ¼ekfld@=Sekfld½@vkÃ,Q,Q nkf[ky
djus dh frfFk ds chp gksxhA mnkgj.k ds fy,] Qjojh ekg ds fy, th,lVhvkj&2[k esa
vkiwÆrdrkZvksa }kjk vius th,lVhvkj&1@vkÃ,Q,Q] 5 vkSj 6 esa 12 Qjojh dks 00%00 cts ls
11 ekpZ dks 23%59 cts rd nkf[ky fd, x, lHkh nLrkost 'kkfey gksaxsA ;g è;ku nsus ;ksX; gS
fd eky ds vk;kr ds fy,] MsVk dks okLrfod le; ds vkèkkj ij v|ru fd;k tk jgk gS]
blfy,] eghus esa fd, x, vk;kr ¼ftl ekg ds fy, th,lVhvkj&2[k rS;kj fd;k tk jgk gS½
miyCèk djk, tk,axsA ftu frfFk;ksa ds fy, lqlaxr MsVk fudkyk x;k gS] os v‚uykbu iksVZy ij
Þ,Mokbtjh ns[ksaÞ VSc ds varxZr miyCèk gSaA
4-
blesa fo'ks"k vkÆFkd {ks= bdkb;ksa@MsoyilZ ls vk;kr ds vkadM+ksa lfgr vkÃlhÃth,Vhà ç.kkyh
ls eky ds vk;kr dh tkudkjh Hkh 'kkfey gSA
5-
;g è;ku fn;k tk ldrk gS fd lsokvksa ds vk;kr ij çR;kxe çHkkj çR;; bl fooj.k dk fgLlk
ugÈ gS vkSj bls djnkrkvksa }kjk çi= th,lVhvkj&3[k dh lkj.kh 4 ¼d½ ¼2½ esa ntZ fd;k tkuk
tkjh jgsxkA
6-
lkj.kh 3 esa th,lVhvkj&2 [k rS;kj djus dh frfFk rd miyCèk vkÃVhlh dk lkjka'k fn;k x;k
gSA bls fuEufyf[kr nks Hkkxksa esa foHkkftr fd;k x;k gS%
d-
Hkkx d esa çi= th,lVhvkj&3[k dh lqlaxr lkjf.k;ksa esa çkIr fd, tk ldus okys
çR;; dk lkjka'k fn;k x;k gSA
[k-
Hkkx [k esa çR;; dk lkjka'k lfEefyr gS] ftls çi= th,lVhvkj&3[k dh lqlaxr lkj.kh
ls lek;ksftr fd;k tk,xkA
7-
lkj.kh 4 esa th,lVhvkj&2[k rS;kj djus dh frfFk rd miyCèk u gksus okys vkÃVhlh dk lkjka'k
fn;k x;k gSA bl lkj.kh esa miyCèk çR;; dk ykHk çi= th,lVhvkj&3[k esa çR;; ds :i esa
[PART IV
DELHI GAZETTE : EXTRAORDINARY
27
ugÈ fy;k tk,xk] Çdrq çi= th,lVhvkj&3[k dh lkj.kh 4 ¼?k½ ¼2½ esa vik= vkÃVhlh ds :i
esa fjiksVZ fd;k tk,xkA rFkkfi] çR;kxe izHkkj ds vkèkkj ij dj dk lank; djus dh ns;rk vkSj
çR;; uksV~l dh çkfIr ij lek;ksftr çR;; dh ns;rk ,slh vkiwÆr;ksa ds fy, tkjh jgrh gSA
8-
lkj.kh 5 esa fu;e 37 d ds vUrxZr 30 uoacj dks ;k mlls igys okil fd, tkus okys
vkÃVhlh dk lkjka'k n'kkZ;k x;k gS] tks foÙkh; o’kZ dh lekfIr ds i”pkr~ vkrk gS] ftlesa ,sls
chtd ;k ukes uksV ds lacaèk esa vkÃVhlh dk ykHk mBk;k x;k gS vkSj vkiwÆrdrkZ }kjk rRLFkkuh
çi= th,lVhvkj&3[k çLrqr ugÈ fd;k x;k gSA bl lkj.kh esa Lopkfyr :i ls Hkjh xà çR;;
dks çi= th,lVhvkj&3[k esa çR;kxe fd;k tk,xk] Çdrq bls izi= th,lVhvkj&3[k dh lkj.kh
4 ¼[k½ ¼2½ esa çR;kxe fd, x, vkÃVhlh ds :i esa fjiksVZ fd;k tkuk pkfg,A lkj.kh 5 dks
vxys foÙkh; o"kZ ds flracj ¼vDVwcj esa miyCèk djk;k tk,xk½ ds çi= th,lVhvkj&2[k esa gh
miyCèk djk;k tk,xk A
9-
djnkrkvksa dks ;g lqfuf'pr djus dh lykg nh tkrh gS fd çi= th,lVhvkj&2[k esa l`ftr
MsVk muds vius fjd‚MZ vkSj [kkrk cgh ls esy [kkrk gksA djnkrkvksa dks ;g lqfuf'pr djuk
gksxk fd]&
d-
fdlh Hkh ifjfLFkfr esa fdlh Hkh nLrkost+ ds fy, nks ckj çR;; ugÈ fy;k tk,xkA
[k-
tgka Hkh vko';d gksxk] çR;; çR;kxe dj fn;k tk,xkA
x-
çR;kxe çHkkj vkèkkj ij dj dk lank; udn esa fd;k tk,xkA
10-
chtd] çR;; uksV] ukes uksV] vkÃ,lMh chtd] vkÃ,lMh çR;; vkSj ukes uksV] çfof"V;ksa ds fcy
vkfn ds fooj.k Hkh v‚uykbu vkSj MkmuyksM lqfoèkk ds ekè;e ls miyCèk djk,a tk,axsA
11-
,sls ifj–'; gks ldrs gSa tgka ljdkj }kjk ykxw dj nj dk çfr'kr vfèklwfpr fd;k tk ldrk
gSA chtd@nLrkostksa ds fy, ,d vyx LraHk cuk;k tk,xk tgka ,slh nj ykxw gksrh gSA
lkj.kh 3 Hkkx d [kaM A
lHkh vU; vkÃVhlh &
çR;kxe çHkkj ds vykok
iathd`r O;fä;ksa ls
vkiwÆr;k¡
i- bl [kaM esa mu vkiwÆr;ksa ¼muds vykok ftu ij çR;kxe çHkkj vkèkkj ij
dj dk lank; fd;k tkuk gS½ ds fooj.k lfEefyr gaS] ftUgsa vkids
vkiwÆrdrkZvksa ;k Ãlhvks }kjk muds izi= th,lVhvkj&1@vkÃ,Q,Q]
th,lVhvkj&1d vkSj th,lVhvkj&5 esa ?kksf"kr vkSj nkf[ky fd;k x;k gSA
ii- ;g lkj.kh dsoy mu vkiwÆr;ksa dks çnÆ'kr djrh gS ftu ij buiqV dj
çR;; miyCèk gSA
iii- [k 2[k&chtd vkSj [k 2[k&ukes uksV esa la'kksèku ds dkj.k ;fn dksÃ
udkjkRed çR;; mRiUu gksrk gS] rks ,sls izR;; dks izi= th,lVhvkj&3[k
dh lkj.kh 4d ¼5½ esa lek;ksftr ¼usV& vkWQ½ fd;k tk,xkA
lkj.kh 3 Hkkx d [kaMAA
vkÃ,lMh ls vkod
vkiwÆr;k¡
i- bl [kaM esa mu vkiwÆr;ksa ds fooj.k lfEefyr gSa] ftUgsa buiqV lsok forjd
}kjk muds çi= th,lVhvkj&6 esa ?kksf"kr vkSj nkf[ky fd;k x;k gSA
ii. ;g lkj.kh dsoy mu vkiwÆr;ksa dks çnÆ'kr djrh gS ftu ij vkÃVhlh
miyCèk gSA
iii. vkÃ,lMh la'kksèku & chtd esa la'kksèku ds dkj.k ;fn dksà udkjkRed
28
DELHI GAZETTE : EXTRAORDINARY
PART IV]
izR;; mRiUu gksrk gS] rks ,sls izR;; dks izi= th,lVhvkj&3[k dh lkj.kh
4d¼4½ esa lek;ksftr fd;k tk,xkA
lkj.kh 3 Hkkx d [kaM
III
vkod vkiwÆr;k¡] ftu ij
izR;kxe izHkkj ykxw gksrk
gS
i- bl [kaM esa mu vkiwÆr;ksa ds fooj.k lfEefyr gaS ftu ij izR;kxe izHkkj ds
vkèkkj ij dj dk Hkqxrku fd;k tkuk gS] ftUgsa vkids vkiwÆrdrkZvksa }kjk
muds izi= th,lVhvkj&1@vkÃ,Q,Q vkSj th,lVhvkj&1d esa ?kksf"kr
vkSj nkf[ky fd;k x;k gSA
ii- ;g lkj.kh dsoy mUgÈ vkiwÆr;ksa dks miyC/k djkrh gS ftu ij vkbZVhlh
miyCèk gSA
iii- bu vkiwÆr;ksa dks dj ds Hkqxrku ds fy, izi= th,lVhvkj&3[k dh
lkj.kh 3-1¼?k½ esa ?kksf"kr fd;k tk,xkA dj ds Hkqxrku ij izi=
th,lVhvkj&3[k dh lkj.kh 4¼d½¼3½ ds vUrxZr izR;; dk ykHk mBk;k tk
ldrk gSA
iv- [k 2 [k & chtd ¼izR;kxe izHkkj½ vkSj [k 2 [k&ukes uksV esa la'kksèku ds
dkj.k udkjkRed izR;;] ;fn dksà gks] mRiUu gksrk gS] rks ,sls izR;; dks
izi= th,lVhvkj &3[k dh lkj.kh 4¼d½¼3½ esa lek;ksftr fd;k tk,xkA
lkj.kh 3 Hkkx d [kaM
IV
eky dk vk;kr
i. ;g [kaM fons'kksa ls eky ds vk;kr vkSj fo'ks"k vkÆFkd {ks= ¼SEZ½
bdkb;ksa@MsoyilZ }kjk vkids izos”k fcy vkSj mlds la'kksèku ij Hkqxrku
fd, x, vkbZth,lVh ds fooj.k miyC/k djkrk gSA ;s fooj.k
vkbZlhbZth,VhbZ ç.kkyh ls yxHkx okLrfod le; ds vkèkkj ij v|ru fd,
tkrs gSaA
ii- bl lkj.kh esa ml eghus esa vkids }kjk fd, x, vk;kr ¼GSTIN½ ds
vkadM+s 'kkfey gksaxs ftlds fy, th,lVhvkj&2[k rS;kj fd;k tk jgk gSA
iii- vkbZlhbZth,VhbZ lanHkZ frfFk og frfFk gS ftlls çkfIrdrkZ buiqV dj
izR;; ysus ds fy, ik= gksrk gSA
iv. lkj.kh ;g Hkh crkrh gS fd D;k ços'k fcy esa la'kksèku fd;k x;k FkkA
v. lkjf.k;ksa esa tkudkjh vkbZlhbZth,VhbZ ls çkIr vkadM+ksa ds vkèkkj ij
miyC/k djkbZ xà gSA
lkj.kh 3 Hkkx [k [kaM I
vU;
i- bl [kaM esa çkIr izR;; uksV vkSj muds la'kksèku ds fooj.k lfEefyr gSa]
ftUgsa vkids vkiwÆrdrkZvksa }kjk muds izi= th,lVhvkj&1@vkÃ,Q,Q]
th,lVhvkj&1d vkSj th,lVhvkj&5 esa ?kksf"kr vkSj nkf[ky fd;k x;k gSA
ii- ;s izR;; uksV izi= th,lVhvkj&3[k dh çklafxd vkÃVhlh miyCèk
lkjf.k;ksa ¼lkj.kh 4d¼3]4]5½½ ls lek;ksftr fd;s tk,axsA izR;; uksV ¼izR;kxe
izHkkj½ ds fufeÙk ns;rk izi= th,lVhvkj&3[k dh lkj.kh 3-1¼?k½ esa
lek;ksftr dh tk;sxhA
[PART IV
DELHI GAZETTE : EXTRAORDINARY
29
lkj.kh 4 Hkkx d [kaM I
lHkh vU; vkÃVhlh &
çR;kxe çHkkj ds vykok
iathd`r O;fä;ksa ls
vkiwÆr;k¡
i- bl [kaM esa mu vkiwÆr;ksa ¼muds vykok ftu ij çR;kxe çHkkj vkèkkj ij
dj dk lank; fd;k tkuk gS½ ds fooj.k lfEefyr gaS] ftUgsa vkids
vkiwÆrdrkZvksa] Ãlhvks }kjk muds izi= th,lVhvkj&1@vkÃ,Q,Q]
th,lVhvkj&1d vkSj th,lVhvkj&5 esa ?kksf"kr vkSj nkf[ky fd;k x;k gSA
ii- ;g lkj.kh dsoy mUgÈ vkiwÆr;ksa dks miyC/k djkrh gS ftu ij vkbZVhlh
miyCèk ugÈ gSA
iii- ,slk izR;;] izi= th,lVhvkj&3[k esa ugÈ fy;k tk,xkA rFkkfi ,sls
izR;; dks izi= th,lVhvkj&3[k dh lkj.kh 4?k ¼2½ esa vik= vkbZVhlh ds
:i esa fjiksVZ fd;k tk,xkA
lkj.kh 4 Hkkx d [kaM II
vkÃ,lMh
ls
vkod
vkiwÆr;k¡
i- bl [kaM esa mu vkiwÆr;ksa ds fooj.k lfEefyr gS] ftUgsa buiqV lsok forjd
us vius izi= th,lVhvkj&6 esa ?kksf"kr vkSj nkf[ky fd;k gSA
ii- ;g lkj.kh dsoy mUgÈ vkiwÆr;ksa dks miyC/k djkrh gS ftu ij vkbZVhlh
miyCèk ugÈ gSA
iii- ,slk izR;;] izi= th,lVhvkj&3[k esa ugÈ fy;k tk,xkA rFkkfi ,sls
izR;; dks izi= th,lVhvkj&3[k dh lkj.kh 4?k ¼2½ esa vik= vkbZVhlh ds
:i esa fjiksVZ fd;k tk,xkA
lkj.kh 4 Hkkx d [kaM
III
vkod vkiwÆr;k¡] ftu ij
izR;kxe izHkkj ykxw gksrk
gS
i- bl [kaM esa izR;kxr izHkkj ds fy, mÙkjnk;h vkiwÆr;ksa ds fooj.k lfEefyr
gS] ftUgsa vkids vkiwÆrdrkZvksa }kjk vius izi= th,lVhvkj&1@vkbZ,Q,Q]
th,lVhvkj&1d esa ?kksf"kr vkSj nkf[ky fd;k x;k gSA
ii- ;g lkj.kh dsoy mUgÈ vkiwÆr;ksa dks miyC/k djkrh gS ftu ij vkbZVhlh
miyCèk ugÈ gSA
iii- bu vkiwÆr;ksa dks dj ds Hkqxrku ds fy, izi= th,lVhvkj&3[k dh
lkj.kh 3-1¼?k½ esa ?kksf"kr fd;k tk,xkA gkyk¡fd] ,slh vkiwÆr;ksa ij izR;;
miyCèk ugÈ gksxkA
iv- ,sls izR;; dks th,lVhvkj&3[k dh lkj.kh 4?k ¼2½ esa vik= vkbZVhlh ds
:i esa fjiksVZ fd;k tk,xkA
lkj.kh 4 Hkkx [k [kaM I
vU;
i- bl [kaM esa çkIr izR;; uksV vkSj muds la'kksèku ds fooj.k lfEefyr gS]
ftUgsa vkids vkiwÆrdrkZvksa }kjk muds izi= th,lVhvkj&1@vkbZ,Q,Q vkSj
th,lVhvkj&5 esa ?kksf"kr vkSj nkf[ky fd;k x;k gSA
ii- ;g lkj.kh dsoy mu izR;; uksVksa dks miyC/k djkrh gS ftu ij vkbZVhlh
miyCèk ugÈ gSA
iii- ,sls izR;; uksV dks izi= th,lVhvkj&3[k dh çklafxd miyCèk vkbZVhlh
lkjf.k;ksa ¼lkj.kh 4d ¼3]4]5½½ ls lek;ksftr fd;k tk,xkA
30
DELHI GAZETTE : EXTRAORDINARY
PART IV]
lkj.kh 5 Hkkx d [kaM I
fu;e 37d ds dkj.k
vkÃVhlh dk izR;kxe
i- ;g lkj.kh dsoy flracj ds izi= th,lVhvkj&2[k ¼vDVwcj esa miyCèk
djk;k x;k½ esa miyCèk djkà tk,xhA
ii- bl lkj.kh esa fu;e 37d ds vuqlkj fiNys foÙkh; o"kZ ds chtd ;k
izR;; uksV ds lacaèk esa izR;kxe fd;s tkus okys vko';d buiqV dj izR;; ds
fooj.k lfEefyr gksaxsA
iii- bl lkj.kh esa Lopkfyr :i ls Hkjk x;k izR;; izi= th,lVhvkj&3[k esa
myV fn;k tk,xk vkSj bls izi= th,lVhvkj&3[k dh lkj.kh 4¼[k½¼2½ esa
fjiksVZ fd;k tk,xkA
32- mä fu;eksa esa] vfèklwfpr dh tkus okyh frfFk ls] çi= th,lVhvkj&3[k esa] &
¼d½ rkfydk 6-1 ds LFkku ij fuEufyf[kr rkfydk çfrLFkkfir dh tk,xh(
fooj.k
ns;
dj
fiNyh dj
vofèk dh
udkjkRed
ns;rk dk
lek;kstu
'kq)
ns;
dj
¼2&3½
vkÃVhlh ds ekè;e ls dj dk Hkqxrku udn esa
Hkqxrku
fd;k
x;k dj
udn esa
Hkqxrku
fd;k
x;k
C;kt
foyac 'kqYd
udn
esa
Hkqxrku
fd;k
tk,xk
,dh—r
dj
dsaæh;
dj
jkT;@la
?k jkT;
{ks= dj
mi
dj
1
2
3
4
5
6
7
8
9
10
11
i
ii
,dh—r dj
<Lor%>
<Lor%>
<Lor%>
dsaæh; dj
<Lor%>
<Lor%>
<Lor%>
jkT;@la?k
jkT; {ks=
dj
<Lor%>
<Lor%>
<Lor%>
midj
<Lor%>
<Lor%>
<Lor%>
,dh—r dj
<Lor%>
<Lor%>
<Lor%>
&
dsaæh; dj
<Lor%>
<Lor%>
<Lor%>
&
jkT;@la?k
jkT; {ks=
dj
<Lor%>
<Lor%>
<Lor%>
&
midj
<Lor%>
<Lor%>
<Lor%>
&
¼[k½ rkfydk 6-2 dks gVk fn;k tk,xkA
33- mä fu;eksa ds] izi= th,lVhvkj&4 esa] vuqns'kksa esa] Øe la[;k 2 ij] Þ,sls foÙkh; o"kZ dh lekfIrÞ
'kCnksa ds i'pkr~] ÞfoÙkh; o"kZ 2023&24 rd ds fy,Þ 'kCnksa rFkk v{kjksa dks var%LFkkfir fd;k
tk,xkA blds vfrfjä] çR;sd foÙkh; o"kZ ;k mlds Hkkx ds fy, izi= th,lVhvkj&4 esa fooj.k]
foÙkh; o"kZ 2024&25 ls vkxs ds fy, ,sls foÙkh; o"kZ dh lekfIr ds i'pkr~ 30 twu fnu rd
çLrqr fd, tkus pkfg,AÞ
34- mä fu;eksa ds] izi= th,lVhvkj&4d esa] dks"Bdksa] v{kjksa] 'kCnksa rFkk vadksa Þ¼th,lVhvkj&1]
th,lVhvkj&5 vkSj th,lVhvkj&7 ls Lor% izk:fir½ß ds LFkku ij] dks"Bdksa] v{kjksa] 'kCnksa rFkk
vadksa Þ¼th,lVhvkj&1] th,lVhvkj&1d] th,lVhvkj&5 vkSj th,lVhvkj&7 ls Lor% izk:fir½ß
dks çfrLFkkfir fd;k tk,axkA
35- mä fu;eksa esa] fnukad 1 vxLr] 2024 ls] izi= th,lVhvkj&5 esa]&
[PART IV
DELHI GAZETTE : EXTRAORDINARY
31
¼i½ Øe la[;k 6 esa] 'kh"kZd esa] Þ2-5 yk[k #i,ß vadksa] v{kjksa vkSj 'kCnksa ds LFkku ij] Þ1 yk[k #i,ß
vadksa] v{kjksa vkSj 'kCnksa dks çfrLFkkfir fd;k tk,axk(
¼ii½ Øe la[;k 7 esa] rkfydk esa] [kaM ¼7[k½ esa] 'kh"kZd esa] Þ2-5 yk[k #i,ß vadksa] v{kjksa vkSj 'kCnksa ds
LFkku ij] Þ1 yk[k #i,ß vadksa] v{kjksa vkSj 'kCnksa dks çfrLFkkfir fd;k tk,axk(
¼iii½ funsZ'k 'kh"kZd ds varxZr]&
¼d½ Øe la[;k 7 esa] [kaM ¼ii½ esa] Þ2]50]000 #i,ß vadksa vkSj v{kjksa ds LFkku ij] Þ1]00]000 #i,ß
vadksa] vkSj v{kjksa dks çfrLFkkfir fd;k tk,axk(
¼[k½ Øe la[;k 8 esa ] [kaM ¼ii½ esa] Þ2-5 yk[k #i,ß vadksa] v{kjksa vkSj 'kCnksa ds LFkku ij] Þ1 yk[k
#i,ß vadksa] v{kjksa vkSj 'kCnksa dks çfrLFkkfir fd;k tk,axk(
¼x½ Øe la[;k 9 esa] Þ2]50]000 #i,ß vadksa] v{kjksa vkSj 'kCnksa ds LFkku ij] Þ1]00]000 #i,ß vadksa]
vkSj v{kjksa dks çfrLFkkfir fd;k tk,axk(
36- mä fu;eksa ds] izi= th,lVhvkj&6d esa] dks"Bdksa] v{kjksa] 'kCnksa rFkk vadksa Þ¼th,lVhvkj&1]
th,lVhvkj&5 vkSj th,lVhvkj&7 ls Lor% izk:fir½ß ds LFkku ij] dks"Bdksa] v{kjksa] 'kCnksa rFkk
vadksa Þ¼th,lVhvkj&1] th,lVhvkj&1d] th,lVhvkj&5 vkSj th,lVhvkj&7 ls Lor% izk:fir½ß
dks çfrLFkkfir fd;k tk,axkA
37- mä fu;eksa esa] vfèklwfpr dh tkus okyh frfFk ls] çi= th,lVhvkj&7 esa] &
¼i½ rkfydk 3 ds LFkku ij fuEufyf[kr rkfydk dks çfrLFkkfir fd;k tk,xk] vFkkZr~%&
Þ
dVkSrhdrkZ dk
th,lVhvkbZ,u
chtd@nLrkost+
fooj.k
VhMh,l ds
fy,
mÙkjnk;h
dVkSrhdrkZ
dks Hkqxrku
dh xà jkf'k
lzksr ij dVkSrh dh xà dj
jkf'k
la0
frfFk
ewY;
,dh—r
dj
dsaæh;
dj
jkT;@la?k
jkT; {ks=
dj
1
2
3
4
5
6
7
8
¼ii½ rkfydk 4 ds LFkku ij fuEufyf[kr rkfydk dks çfrLFkkfir fd;k tk,xk] vFkkZr~%&
Þ
ewy fooj.k
iqujhf{kr fooj.k
ekg
dVkSrhdrkZ dk
th,lVhvkbZ,u
chtd@nLrkost+
fooj.k
VhMh,l ds
fy,
mÙkjnk;h
dVkSrhdrkZ
dks Hkqxrku
dh xÃ
jkf'k
dVkSrhdrkZ dk
th,lVhvkbZ,u
chtd @nLrkost+
fooj.k
VhMh,l ds
fy,
mÙkjnk;h
dVkSrhdrkZ
dks Hkqxrku
dh xÃ
jkf'k
lzksr ij dVkSrh dh xà dj
jkf'k
la0
frfFk ewY;
la0
frfFk ewY;
,dh—r
dj
dsaæh;
dj
jkT;@la?k
jkT; {ks= dj
1
2
3
4
5
6
7
8
9
10
11
12
13
14
¼iii½ vuqns'kksa esa] &
¼d½ Øe la[;k 2 ds vuqns'k ds LFkku ij fuEufyf[kr vuqns'k dks çfrLFkkfir fd;k tk,xk]
vFkkZr~%&
Þ2- rkfydk 3 esa chtd@nLrkost okj dj dVkSrh dk fooj.k ntZ fd;k x;k gSAß
¼[k½ Øe la[;k 4 ij vuqns'k ds i'pkr~ fuEufyf[kr vuqns'k dks var%LFkkfir fd;k tk,xk]
32
DELHI GAZETTE : EXTRAORDINARY
PART IV]
vFkkZr~%&
Þ5- rkfydk 3 ds d‚ye 5 rFkk rkfydk 4 ds d‚ye 6 vkSj d‚ye 11 esa VhMh,l ds fy, mÙkjnk;h
jkf'k] chtd esa n'kkZà xà dsaæh; dj] jkT; dj@la?k jkT; {ks= dj] ,dh—r dj vkSj midj dks
NksM+dj jkf'k gksxh Aß
38- mä fu;eksa ds] çi= th,lVhvkj&8 esa] &
¼i½ vuqns'k 'kh"kZd ds varxZr] ifjPNsn 7 esa] Þth,lVhvkj&1ß v{kjksa] 'kCnksa vkSj vadksa ds LFkku ij
Þ¼th,lVhvkj&1 ;k th,lVhvkj&1d½ß v{kjksa] 'kCnksa vkSj vadksa dks çfrLFkkfir fd;k tk,axk(
¼ii½ izi= th,lVhvkj&8 esa] vfèklwfpr gksus okyh frfFk ls çHkkoh] &
¼d½ Øe la[;k 3 ds LFkku ij fuEufyf[kr dks çfrLFkkfir fd;k tk,xk] vFkkZr~%&
¼lHkh rkfydkvksa ds fy, jkf'k #i;s esa½
vkiwÆrdrkZ dk
th,lVhvkbZ,u
vkiwÆr dk fooj.k ftl ij
Vhlh,l ykxw gksrk gS
lzksr ij ,df=r dj dh
jkf'k
vkiwÆr dk
LFkku
¼ihvks,l½
dh xbZ
vkiwÆr;ksa
dk ldy
ewY;
okil
dh xÃ
vkiwÆr
dk ewY;
Vhlh,l
ds fy,
mÙkjnk;h
'kq) jkf'k
,dh—r
dj
dsaæh;
dj
jkT;@la?k
jkT; {ks=
dj
1
2
3
4
5
6
7
8
3d- iath—r O;fä;ksa dks dh xà vkiwÆr;ka
3[k- viath—r O;fä;ksa dks dh xà vkiwÆr;ka
ß(
¼[k½ Øe la[;k 4 ds LFkku ij fuEufyf[kr dks çfrLFkkfir fd;k tk,xk] vFkkZr~%&
ewy fooj.k
iqujhf{kr fooj.k
ekg
vkiwÆrdrkZ dk
th,lVhvkbZ,u
vkiwÆrdrkZ dk
th,lVhvkbZ,u
vkiwÆr dk fooj.k ftl ij
Vhlh,l ykxw gksrk gS
lzksr ij ,df=r dj dh
jkf'k
vkiwÆr dk
LFkku
¼ihvks,l½
dh xbZ
vkiwÆr
dk
ldy
ewY;
okil
dh xÃ
vkiwÆr
dk ewY;
Vhlh,l
ds fy,
mÙkjnk;h
'kq) jkf'k
,dh—r
dj
dsaæh;
dj
jkT;@la?k
jkT; {ks=
dj
1
2
3
4
5
6
7
8
9
10
4d- iath—r O;fä;ksa dks dh xà vkiwÆr;ka
4[k- viath—r O;fä;ksa dks dh xà vkiwÆr;ka
”
39- mä fu;eksa ds] çi=
]&
¼v½ rkfydk esa] &
¼i½ Hkkx II esa] &
¼d½ Øe la[;k 4 esa]
¼I½ Øe la[;k N ls lacafèkr çfof"V ds i'pkr~ fuEufyf[kr Øe la[;k rFkk
mlls lacafèkr çfof"V dks var%LFkkfir fd;k tk,xk] vFkkZr~%&
[PART IV
DELHI GAZETTE : EXTRAORDINARY
33
ß(
¼II½ Øe la[;k t ds le{k] & Þmi&;ksx ¼mi;qZä d ls N½Þ v{kjksa vkSj 'kCnksa ds LFkku
ij] Þmi&;ksx ¼mi;qZä , ls th1½Þ v{kjksa] vadksa vkSj 'kCnksa dks çfrLFkkfir fd;k
tk,xkAÞ(
¼[k½ Øe la[;k 5 esa]
¼I½ Øe la[;k x ls lacafèkr çfof"V ds i'pkr~ fuEufyf[kr Øe la[;k rFkk mlls
lacafèkr çfof"V dks var%LFkkfir fd;k tk,xk] vFkkZr~%&
Þ
x 1
os vkiwÆr;k¡ ftu ij èkkjk
9¼5½ ds vuqlkj Ã&d‚elZ
v‚ijsVjksa
}kjk
dj
dk
Hkqxrku fd;k tkuk gS
¼vkiwÆrdrkZ dks lwpuk nsuh
gksxh½
ß(
¼II½ Øe la[;k < ds le{k] Þdqy dkjksckj ¼vfxze lfgr½ ¼4<$5M&4N mijksDr½ß v{kjksa]
vadksa vkSj 'kCnksa ds LFkku ij] Þdqy dkjksckj ¼vfxze lfgr½ ¼4<$5M&4N&4N1 Åij½ß
v{kjksa] vadksa vkSj 'kCnksa dks çfrLFkkfir fd;k tk,xkA
¼[k½ funsZ'k 'kh"kZd ds varxZr] &
¼i½ ifjPNsn 4 esa] &
¼d½ Þ;k foÙk o"kZ 2022&23ß 'kCnksa] v{kjksa vkSj vadksa ds i'pkr~ Þ;k foÙk o"kZ
2023&24ß 'kCnksa] v{kjksa vkSj vadksa dks var%LFkkfir fd;k tk,xk(
¼[k½ rkfydk esa &
¼I½ Þizi= th,lVhvkj&1ß vadkas] v{kjksa vkSj 'kCnksa ds i'pkr~ tgka dgÈ Hkh os
vkrs gSa] Þizi= th,lVhvkj&1dß vadkas] v{kjksa vkSj 'kCnksa }kjk la'kksfèkr] ;fn
dksà gksß dks var%LFkkfir fd;k tk,xk(
¼II½ Øe la[;k 4N ls lacafèkr çfof"V ds i'pkr~ fuEufyf[kr Øe la[;k vkSj
mlls lacafèkr çfof"V dks var%LFkkfir fd;k tk,xk] vFkkZr~%&
4N1
lHkh vkiwÆr;ksa dk ldy ewY; ¼la'kksèkuksa dk dqy ;ksx½] ftu ij èkkjk 9¼5½ ds varxZr
Ã&d‚elZ v‚ijsVjksa }kjk dj dk Hkqxrku fd;k tkuk gS] Ã&d‚elZ v‚ijsVjksa }kjk lwpuk
nsuh gksxhA izi= th,lVhvkj&1 dh rkfydk 15 vkSj 15d bu fooj.kksa dks Hkjus ds
fy, fufnZ’V dh tk ldsxhA
¼III½ Øe la[;k 5x ls lacafèkr çfof"V ds i'pkr~ fuEufyf[kr Øe la[;k vkSj
mlls lacafèkr çfof"V var%LFkkfir dh tk,xh] vFkkZr~%&
ÞN1
os vkiwÆr;k¡ ftu ij
Ã&d‚elZ v‚ijsVj dks
èkkjk 9¼5½ ds vuqlkj dj
dk
Hkqxrku
djuk
vko';d gS ¼la'kksèkuksa
lfgr] ;fn dksà gks½
¼Ã&d‚elZ v‚ijsVj dks
lwpuk nsuh gksxh½
34
DELHI GAZETTE : EXTRAORDINARY
PART IV]
5x1
Ã&d‚elZ v‚ijsVjksa ds ek/;e ls vkiwÆr;ksa }kjk dh xbZ vkiwfrZ;ksa dk ldy ewY;
¼la'kksèkuksa dk dqy ;ksx½] ftu ij èkkjk 9¼5½ ds varxZr Ã&d‚elZ v‚ijsVjksa }kjk dj dk
Hkqxrku fd;k tkuk gS] vkiwÆrdrkZ }kjk lwpuk nsuh gksxhA izi= th,lVhvkj&1 dh
rkfydk 14¼[k½ vkSj 14d¼[k½ bu fooj.kksa dks Hkjus ds fy, fufnZ’V dh tk ldsxhA
¼IV½ nwljs d‚ye esa] Øe la[;k 5?k] 5M- vkSj 5p ds lkeus] fuEufyf[kr
çfof"V;ka dks var esa var%LFkkfir fd;k tk,xk] vFkkZr~% &
*foÙk o"kZ 2023&24 ds fy,] iath—r O;fä xSj&th,lVh vkiwÆr ¼5p½ dh
i`Fkd :i ls lwpuk nsxk vkSj mlds ikl ;k rks viuh vkiwÆr dks NwV çkIr
vkSj 'kwU; nj vkiwÆr ds :i esa i`Fkd :i ls lwpuk nsxk ;k dsoy ÞNwV
çkIrÞ iafä esa bu nks 'kh"kks± ds fy, lesfdr tkudkjh dh lwpuk nsus dk
fodYi gksxkA*
¼V½ nwljs d‚ye esa] Øe la[;k 5t] 5>] 5¥ vkSj 5V ds lkeus] vadksa rFkk 'kCnksa
Þ2021&22 vkSj 2022&23ß ds LFkku ij vadksa rFkk 'kCnksa Þ2021&22] 2022&23
vkSj 2023&24ß dks çfrLFkkfir fd;k tk,xk(
¼VI½ nwljs d‚ye esa] Øe la[;k 5< ds lkeus] Þfoykse izHkkj ds vkèkkj ijÞ v{kjksa
vkSj 'kCnksa ds i'pkr] ÞvkSj vkiwÆr;ka ftu ij Ã&d‚elZ v‚ijsVjksa dks èkkjk 9¼5½
ds varxZr djksa dk Hkqxrku djuk visf{kr gSÞ v{kjksa] vadksa rFkk 'kCnksa dks
var%LFkkfir fd;k tk,xk(
¼ii½ ifjPNsn 5 esa] rkfydk ds] nwljs d‚ye esa] &
¼d½ Øe la[;k 6[k] 6x] 6?k vkSj 6M- ds lkeus] ÞfoÙk o"kZ 2019&20] 2020&21]
2021&22 vkSj 2022&23ß v{kjksa rFkk vadksa ds LFkku ij Øe'k% ÞfoÙk o"kZ
2019&20] 2020&21] 2021&22] 2022&23 vkSj 2023&24ß v{kjksa] vadksa rFkk 'kCnksa
dks çfrLFkkfir fd;k tk,xk(
¼[k½ Øe la[;k 7d] 7[k] 7x] 7?k] 7M-] 7p 7N vkSj 7t ds lkeus] Þ2021&22 vkSj
2022&23ß vadksa vkSj 'kCnksa ds LFkku ij Þ2021&22] 2022&23 vkSj 2023&24ß vadksa vkSj
'kCnksa dks çfrLFkkfir fd;k tk,xk(
¼x½ Øe la[;k 8d ds lkeus] &
¼I½ Þ,lÃtsM ls çkIrß 'kCnksa ds i'pkr~Þ vkSj Ã&d‚elZ v‚ijsVjksa ls çkIr vkiwÆr;k¡ß
'kCnksa dks var%LFkkfir fd;k tk,xk(
¼II½ Þlacaf/kr vkiwÆrdrkZvksaß 'kCnksa ds i'pkr~Þ Ã&d‚elZ v‚ijsVjksa lfgrß 'kCnksa dks
var%LFkkfir fd;k tk,xk( vkSj
¼III½ var esa fuEufyf[kr çfof"V dks var%LFkkfir fd;k tk,xk] vFkkZr~ % &
ÞrFkkfi] foÙk o"kZ 2023&24 ds i”pkr~] ml foÙkh; o"kZ ls lacafèkr vkod vkiwÆr
¼vk;kr vkSj vkod vkiwÆr ls i`Fkd foykse izHkkj ds fy, mÙkjnk;h gS] ysfdu
,lÃtsM ls çkIr lsokvksa dks lfEefyr djrk gS½ ds fy, miyCèk dqy izR;;]
ftlds fy, izfrnk; çLrqr fd;k tk jgk gS rFkk izi= th,lVhvkj&2[k dh
rkfydk 3¼>½ esa n'kkZ;k x;k gS] bl rkfydk esa Lor% Hkj tk,xkAß
¼iii½ ifjPNsn 7 esa] &
¼d½ 'kCnksa vkSj vadksaÞ 30 uoEcj] 2023 rd nkf[kyß ds i'pkr~ fuEufyf[kr çfof"V dks
vr%LFkkfir fd;k tk,xk] vFkkZr~ %&
ÞfoÙk o"kZ 2023&24 ds fy,] Hkkx V esa fiNys foÙkh; o"kZ ds ysunsu dk fooj.k lfEefyr
gS] ysfdu vçSy] 2024 ls vDVwcj] 2024 ds izi= th,lVhvkj&3[k esa Hkqxrku fd;k x;k
gS] tks 30 uoacj] 2024 rd nkf[ky fd;k x;k gSAß
¼[k½ rkfydk ds] nwljs d‚ye esa] &
¼I½ Øe la[;k 10 rFkk 11 ds lkeus] var esa fuEufyf[kr çfof"V dks vr%LFkkfir fd;k
tk,xk] vFkkZr% &
ÞfoÙk o"kZ 2023&24 ds fy,] fiNys foÙkh; o"kZ ds izfrnk; esa igys ls ?kksf"kr fdlh Hkh
vkiwÆr esa ifjoèkZu ;k la'kksèku dk fooj.k] ysfdu ,sls la'kksèku vçSy] 2024 ls vDVwcj]
[PART IV
DELHI GAZETTE : EXTRAORDINARY
35
2024 rd nkf[ky izi= th,lVhvkj&1 dh rkfydk 9d] rkfydk 9[k vkSj rkfydk 9x esa
çLrqr fd, x, Fks] tks 30 uoacj] 2024 rd nkf[ky fd, x, Fks] ;gka ?kksf"kr fd,
tk,axsAß
¼II½ Øe la[;k 12 ds lkeus] &
i. 'kCnksa] v{kjksa] vadksa vkSj dks"BdksaÞ 30 uoacj] 2023 rdÞ ;gka ?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 gS] ds i”pkr~] fuEufyf[kr çfof"V dk vr%LFkkfir fd;k
tk,xk] vFkkZr~ %&
foÙk o"kZ 2023&24 ds fy,] fiNys foÙkh; o"kZ esa çkIr vkÃVhlh ds O;qRØe.k dk
dqy ewY;] tks vçSy] 2024 ls vDVwcj] 2024 rd ds ekg ds fy, fooj.kh esa
okil fd;k x;k Fkk] 30 uoacj] 2024 rd nkf[ky fd, x, ;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 gS A
ii. vadksa vkSj 'kCnksa Þ2021&22 vkSj 2022&23ß ds LFkku ij vkadM+s vkSj 'kCn
Þ2021&22] 2022&23 vkSj 2023&24ß dks çfrLFkkfir fd;k tk,xk(
¼x½ Øe la[;k 13 ds lkeus] &
¼I½ ÞfoÙk o"kZ 2023&24 esa iqu% nkok fd;k x;k ,sls vkÃVhlh iqu% nkok dk fooj.k foÙk
o"kZ 2023&24 ds okÆ"kd fooj.kh esa çLrqr fd;k tk,xkß] 'kCnksa] v{kjksa vkSj vadksa ds
i”pkr~] fuEufyf[kr çfof"V dks vr%LFkkfir fd;k tk,xk] vFkkZr~% &
ÞfoÙk o"kZ 2023&24 ds fy,] fiNys foÙkh; o"kZ esa çkIr oLrqvksa ;k lsokvksa ds fy,
vkÃVhlh dk fooj.k] ysfdu blds fy, vkÃVhlh dk ykHk vçSy] 2024 ls vDVwcj] 2024
ds ekg ds fy, 30 uoacj] 2024 rd nkf[ky fd, x, fooj.kh esa fd;k x;k Fkk] ;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 rFkkfi] dksà Hkh vkÃVhlh ftls èkkjk 16 dh
mi&èkkjk ¼2½ ds nwljs ijUrqd ds vuqlkj foÙk o"kZ 2023&24 esa okil fd;k x;k Fkk]
ysfdu foÙk o"kZ 2024&25 esa iqu% çkIr fd;k x;k Fkk] ,sls iqu% çkIr vkÃVhlh ds fooj.k
foÙk o"kZ 2024&25 ds okÆ"kd fooj.kh esa çLrqr fd, tk,xsaAß
¼II½ vadksa vkSj 'kCn Þ2021&22 vkSj 2022&23ß ds LFkku ij vadksa vkSj 'kCnksa Þ2021&22]
2022&23 vkSj 2023&24ß dks çfrLFkkfir fd;k tk,xk(
¼iv½ ifjPNsn 8 dh] rkfydk ds] nwljs d‚ye esa] &
¼d½ Øe la[;k ds lkeus] &
¼I½ 15d] 15[k] 15x vkSj 15?k]
¼II½ 15M-] 15p vkSj 15N]
¼III½ 16d ]
¼IV½ 16[k vkSj
¼V½ 16x(
vadksa vkSj 'kCnksa Þ2021&22 vkSj 2022&23ß tgka dgÈ Hkh os vkrs gSa] ds LFkku ij v{kjksa]
vadksa vkSj 'kCnksa Þ2021&22] 2022&23 vkSj 2023&24ß dks çfrLFkkfir fd;k tk,xkA
¼[k½ Øekad 17 vkSj 18 ds lkeus]
¼I½ vadksa vkSj 'kCnksa Þ2021&22 vkSj 2022&23ß ds LFkku ij] v{kjksa] vadksa vkSj 'kCnksa
Þ2021&22] 2022&23 vkSj 2023&24ß dks çfrLFkkfir fd;k tk,xkA
¼II½ vadksa] v{kjksa vkSj 'kCnksa Þçi= th,lVhvkj&1ß ds i'pkr~ vadksa] v{kjksa vkSj 'kCnksa
Þçi= th,lVhvkj&1d }kjk la'kksfèkr] ;fn dksà gksß dks var%LFkkfir fd;k tk,xkA
40- mä fu;eksa ds] çi= th,lVhvkj&9x esa]&
36
DELHI GAZETTE : EXTRAORDINARY
PART IV]
¼i½ vuqns'kksa 'kh"kZd ds varxZr] &
¼d½ ifjPNsn 4 dh] rkfydk ds nwljs d‚ye esa] vadksa rFkk 'kCn ds LFkku ij]&
i- Þ2021&22 rFkk 2022&23ß] vadksa vkSj 'kCn tgka dgÈ Hkh os vkrs gSa] ogka
Þ2021&22] 2022&23 rFkk 2023&24ß dks çfrLFkkfir fd;k tk,xk] vkSj
ii- Þ2020&21 rFkk 2021&22ß] vadksa vkSj 'kCn tgka dgÈ Hkh os vkrs gSa] ogka
Þ2020&21] 2021&22] 2022&23 vkSj 2023&24ß dks çfrLFkkfir fd;k tk,xk]
¼[k½ ifjPNsn 6 dh] rkfydk ds nwljs d‚ye esa] Øe la[;k 14 ds lkeus] vadksa vkSj 'kCn
Þ2021&22 rFkk 2022&23ß ds LFkku ij vadksa vkSj 'kCn Þ2021&22] 2022&23 vkSj
2023&24ß dks çfrLFkkfir fd;k tk,xk]
41- mä fu;eksa ds] çi= vkj,QMh&01 esa]&
¼i½ vuqns'kksa 'kh"kZd ds varxZr] ifjPNsn 10 esa] Þth,lVhvkj&1 rFkk th,lVhvkj&2ß vadksa] v{kjksa
vkSj 'kCnksa ds LFkku ij] Þth,lVhvkj&1d }kjk la'kksfèkr th,lVhvkj&1] ;fn dksà gksß vadksa]
v{kjksa vkSj 'kCnksa dks çfrLFkkfir fd;k tk,xk(
¼ii½ dFku&8 ds i'pkr~ fuEufyf[kr dks var%LFkkfir fd;k tk,xk] vFkkZr~%&
Ø-
la-
nLrkost+
dk çdkj
¼ukes
fVIi.kh@
izR;;
fVIi.kh@
iwjd
chtd½
ukes
fVIi.kh@
izR;;
fVIi.kh@
iwjd
chtd
nLrk
ost+
dh
frfFk
ekg
ds
fy,
th,lVhvk
j&1
esa
?kksf"kr
nLrkost
ekg
ds
fy,
th,lVhvkj&3[k
esa ?kksf"kr nLrkost+
ds lacaèk esa Hkqxrku
dh
xÃ
dj
ns;rk@nkok fd;k
x;k vkÃVhlh
chvkjlh@fo
ns'kh vkod
çsf"kr çek.k
i= la[;k
chvkjlh
@fons'kh
vkod çsf"kr
çek.k
i=
dh frfFk
D;k fu;e 96
ds
varxZr
ekyHkkM+k fcy
ds
fy,
izfrnk;
dk
nkok
fd;k
x;k
gS
¼gka@ugȽ
,sls
ekyHkkM+k
fcy
la[;k
dk
fooj.k
,sls
ekyHkkM+k
fcy
dh
frfFk
fu;kZr
canjxkg
dksM
¼1½
¼2½
¼3½
¼4½
¼5½
¼6½
¼7½
¼8½
¼9½
¼10½
¼11½
”
fu;kZr chtd
ekyHkkM+k fcy
fu;kZr çs"k.k fooj.k
izfrnk;
fooj.k
fu;kZr ewY; o`f) ds i”pkr~
iwjd chtd@ukes fVIif.k;ka rFkk vkbZth,lVh Hkqxrku fooj.k
vfrfjä fu;kZr çs"k.k fooj.k
la0 frfFk
chtd
dk
dqy
ewY;
fu;kZr
canjxk
g dksM
la0 frfFk chvkjlh
@,QvkÃ
vkjlh la-
frfFk
çsf"kr
jkf'k
jkf'k Loh—
fr dh
frfFk
la0 frfFk iwjd chtd
dk dqy ewY;
izi=
th,lVhvkj&
3[k
izfrnk;vofèk
esa Hkqxrku
fd;k x;k
dqy vfrfjä
th,lVh
Hkqxrku
vkbZth,lVh
jkf'k ij
fC;kt dk
Hkqxrku
chvkjlh@,
QvkÃvkjlh
la-
rfFk
vfrfjä
çsf’kr jkf'k
¼1½
¼2½
¼3½
¼4½
¼5½ ¼6½
¼7½
¼8½
¼9½
¼10½ ¼11½
¼12½ ¼13½
¼14½
¼15½
¼16½
¼17½
¼18½
¼19½
¼20½
[PART IV
DELHI GAZETTE : EXTRAORDINARY
37
42- mä fu;eksa esa] izi= vkj,QMh&10 ds i'pkr~ fuEufyf[kr çi= dks var%LFkkfir fd;k tk,xk]
vFkkZr~%&
¼fu;e 95[k ns[ksa½
dSaVhu HkaMkj foHkkx ¼lh,lMh½ }kjk izfrnk; ds fy, vkosnu
1- th,lVhvkÃ,u%
2- uke %
3- irk %
4- dj vofèk ¼frekgh ½ % fnu@ekg@o’kZ ls fnu@ekg@o’kZ rd
5- izfrnk; nkos dh jkf'k% <vkbZ,uvkj> <'kCnksa esa>
6- çkIr eky dh vkod vkiwÆr dk fooj.k%
vkiwÆrdrkZ
dk
th,lVhvkbZ,u
nLrkost+ dk çdkj
chtd
fooj.k@ukes
fVIif.k;ka
@izR;; fVIif.k;ka
nj dj
;ksX;
ewY;
dj dh jkf'k
chtd@izR;;
fVIif.k;ka@ukes fVIif.k;ka
la0 frfFk
ewY;
,dh—r
dj
dsaæh;
dj
jkT; dj
1
2
3
4
5
6
7
8
9
10
7- dqy izfrnk; ds fy, vkosnu%
dsaæh; dj
jkT;@la?k jkT; {ks=
dj
,dh—r dj
dqy
<dqy >
<dqy >
<dqy >
<dqy >
8- cSad [kkrs dk fooj.k%
d- cSad [kkrk la[;k
[k- cSad [kkrk çdkj
x- cSad dk uke
?k- [kkrkèkkjd dk uke
M- cSad 'kk[kk dk irk
p- vkÃ,Q,llh
N- ,evkÃlhvkj
9- izfrnk; vkosnu ds lkFk nLrkostksa ds layXud%
10- lR;kiu
eSa---------------------------------- <<dSaVhu HkaMkj foHkkx dk uke>> ds izkfèk—r çfrfufèk ds :i esa ,rí~okjk lR;fu"Bk
ls iqf"V djrk@djrh gw¡ vkSj ?kks"k.kk djrk@djrh gw¡ fd Åij nh xà tkudkjh esjh loksZÙke Kku vkSj
fo”okl ds vuqlkj lR; vkSj lgh gS vkSj blesa dqN Hkh fNik;k ugÈ x;k gSA eSa vkxs ?kks"k.kk
djrk@djrh gw¡ fd lHkh lkeku] ftuds lacaèk esa izfrnk; dk nkok fd;k tk jgk gS] gesa lh,lMh dh
;wfuV ju dSaVhuksa ;k lh,lMh ds izkfèk—r xzkgdksa dks ,sls lkeku dh ckn esa vkiwÆr ds mís'; ls çkIr gks
x, gSa vkSj bl vkosnu esa ftu chtdks ds fo#) izfrnk; dk nkok fd;k x;k gS] muesa ls fdlh ds
fo#) igys dksà izfrnk; dk nkok ugÈ fd;k x;k gSA
fnukad%
çkfèk—r gLrk{kjdrkZ ds gLrk{kj%
LFkku%
uke%
inuke@izkfLFkfrß-
38
DELHI GAZETTE : EXTRAORDINARY
PART IV]
43- mä fu;eksa esa] çi= th,lVh ,ih,y&02 ds 'kh"kZ ds LFkku ij fuEufyf[kr 'kh"kZ dks çfrLFkkfir
fd;k tk,xk] vFkkZr~%&
Þ¼fu;e 108¼3½] 109¼2½] 110¼1½ vkSj 111¼1½ ns[ksa½ßA
44- mä fu;eksa esa] çi= th,lVh ,ih,y&05 ds i'pkr~ fuEufyf[kr çi= dks var%LFkkfir fd;k tk,xk]
vFkkZr~%&
¼fu;e 113d ns[ksa½
1- th,lVhvkÃ,u%
2- O;olk; dk uke ¼dkuwuh½ ¼;fn èkkjk 112 dh mièkkjk ¼1½ ds varxZr vihy nk;j dh tkrh gS½
3- vihydrkZ dk uke vkSj inuke ¼;fn vihy èkkjk 112 dh mièkkjk ¼3½ ds varxZr nk;j dh tkrh gS½%
4- vkns'k la[;k ,oa frfFk%
5- vihy dk ,vkj,u ,oa frfFk%
6- okilh ds dkj.k%
i.
çFke vihyh; çkfèkdkjh ds vkns'k dh Loh—frA
ii.
leku fo"k;&oLrq ij vihyh; U;k;kfèkdj.k@U;k;ky; ds vkns'k dh Loh—frA
iii.
nk;j vihy@vkosnu esa Hkwy@pwd dks lq/kkjus ds i”pkr~ fQj ls vihy@vkosnu nk;j djus dh
vko';drk gS
iv.
vihy esa 'kkfey jkf'k èkkjk 112 dh mièkkjk ¼2½ ds çkoèkkuksa ds vuqlkj vihy ds fy, fuèkkZfjr
ekSfæd lhek ls de gS
v.
vkosnu esa 'kkfey jkf'k èkkjk 120 dh mièkkjk ¼1½ ds çkoèkkuksa ds vuqlkj vkosnu ds fy, fuèkkZfjr
ekSfæd lhek ls de gSA
vi.
dksà vU; dkj.k
7- ?kks"k.kk ¼èkkjk 112 dh mièkkjk ¼1½ ds varxZr vihy nk;j fd, tkus dh fLFkfr esa ykxw½ %
eSa@ge <djnkrk dk uke> ,rí~okjk lR;fu"Bk ls iqf"V djrk@djrh gw¡ vkSj ?kks"k.kk djrk@djrh gw¡
fd blesa nh xà tkudkjh esjs@gekjs loksZRre Kku vkSj fo”okl ds vuqlkj lR; vkSj lgh gS rFkk
blesa dqN Hkh fNik;k ugÈ x;k gSA
LFkku%
fnukad%
gLrk{kj
vkosnd@vkosnd vfèkdkjh dk uke
inuke@izkfLFkfrß
45- mä fu;eksa esa] ç:i th,lVh Mhvkjlh&01d ds LFkku ij fuEufyf[kr çi= dks çfrLFkkfir fd;k
tk,xk] vFkkZr~%&
Øekad%
fnukad%
ekeyk vkÃMh la0
lsok esa]
[PART IV
DELHI GAZETTE : EXTRAORDINARY
39
th,lVhvkÃ,u-------------------------------------
uke-----------------------------------------------------------
irk------------------------------------------------------------
—i;k mijksä dk;Zokgh ns[ksaA bl lacaèk esa] miyCèk tkudkjh ds vkèkkj ij vèkksgLrk{kjh }kjk fuèkkZfjr
mä ekeys ds lanHkZ esa èkkjk 73¼5½@74¼5½ ds varxZr vkids }kjk ns; dj@C;kt@tqekZuk dh jkf'k uhps
nh xà gS%
lhth,lVh vfèkfu;e
,lth,lVh@;wVhth,lVh
vfèkfu;e
vkÃth,lVh vfèkfu;e
midj
dqy
vkèkkj vkSj ifjek.khdj.k uhps layXu@fn;k x;k gS%
vkidks lykg nh tkrh gS fd vki--------------------- ykxw C;kt jkf'k lfgr Åij fuèkkZfjr dj jkf'k Hkqxrku
djsa] ftlds u gks ldus ij èkkjk 73¼1½ ds varxZr dkj.k crkvks uksfVl tkjh fd;k tk,xkA
vkidks lykg nh tkrh gS fd vki--------------------- èkkjk 74¼5½ ds varxZr ykxw C;kt jkf'k lfgr Åij
fuèkkZfjr dj jkf'k rFkk tqekZus dk Hkqxrku djsa] ftlds u gks ldus ij èkkjk 74¼1½ ds varxZr dkj.k
crkvks uksfVl tkjh fd;k tk,xkA
;fn vki mijksä fuèkkZj.k ds fo#) dksà fuosnu nkf[ky djuk pkgrs gSa] rks mls bl izi= ds Hkkx [k esa
------------ }kjk çLrqr fd;k tk ldrk gSA
gLrk{kj-------------------------
uke------------------------------
in dk uke------------------------------------------
vfèkdkfjrk---------------------------------------------
irk------------------------------------------------------
lwpuk dh lanHkZ la[;k%
fnukad%
—i;k lwpuk vkÃMh ns[ksa+------------------------------ekeyk vkÃMh ds laca/k esasa] ftldks èkkjk 73¼5½@74¼5½ ds varxZr
fuèkkZfjr ns; dj dh ns;rk dh lwpuk nh xà FkhA
bl lacaèk esa]
d- ;g lwfpr fd;k tkrk gS fd mä ns;rk dk fuoZgu vkaf'[email protected] :i ls -------------------------- ds ekè;e ls-
---------------#i;s dh lhek rd fd;k tkrk gS vkSj 'ks"k ns;rk ds lacaèk esa fuosnu layXu gS@uhps fn;k x;k
gSa%
[k- mä ns;rk Lohdk;Z ugÈ gS vkSj bl lacaèk esa fuosnu uhps layXu gS@uhps fn;k x;k gSa%
40
DELHI GAZETTE : EXTRAORDINARY
PART IV]
izkfèk—r gLrk{kjh ds gLrk{kj
uke----------------------------------------
inuke@izkfLFkfr----------------------
lwpuk dh lanHkZ la[;k%
fnukad%
lsok esa]
th,lVhvkÃ,u-------------------------------------
uke-----------------------------------------------------------
irk------------------------------------------------------------
;g lanHkZ la[;k-----------------------frfFk-------------------------}kjk izi= th,lVh Mhvkjlh&03 ds ek/;e ls fd, x,
Hkqxrku dh lanHkZ la[;k-----------------------frfFk-------------------------}kjk izi= th,lVh Mhvkjlh&01 ds Hkkx&d esa
tkjh lalwpu
ds lanHkZ esa gSA vkids }kjk fd;k x;k mä Hkqxrku larks"ktud ik;k x;k gS vkSj blfy,
Lohdkj dj fy;k x;k gSA
;g lanHkZ la[;k-----------------------frfFk-------------------------}kjk izi= th,lVh Mhvkjlh&03 ds ek/;e ls fd, x,
Hkqxrku lfgr lanHkZ la[;k-----------------------frfFk-------------------------}kjk izi= th,lVh Mhvkjlh&01d ds Hkkx&d esa
tkjh lalwpu
ds izR;qRrj esa lanHkZ la[;k---------------------frfFk }kjk izLrqr izR;qRrj ds lanHkZ esa gSA vkids }kjk
mDr fuosnu rFkk fd;k x;k Hkqxrku larks"ktud ik;k x;k gS vkSj blfy, Lohdkj dj fy;k x;k gSA
;g lanHkZ la[;k-----------------------frfFk-------------------------}kjk izi= th,lVh Mhvkjlh&01d ds Hkkx&d esa tkjh
lalwpu
ds izR;qRrj esa lanHkZ la[;k---------------------frfFk---------------------- }kjk izLrqr izR;qRrj ds lanHkZ esa gSA mDr
izR;qRrj larks"ktud ik;k x;k gS vkSj blfy, Lohdkj dj fy;k x;k gSA
gLrk{kj-------------------------
uke------------------------------
in dk uke----------------------------------------
vfèkdkfjrk------------------------------------------
irk------------------------------------------------------
46- mä fu;eksa esa] çi= th,lVh Mhvkjlh&01[k esa]&
¼i½ Hkkx d ds] Øe la[;k 1 esa] &
[PART IV
DELHI GAZETTE : EXTRAORDINARY
41
¼d½ Þvkids }kjk izi= th,lVhvkj&1 esa çLrqrß 'kCnksa] v{kjksa vkSj vadks ds i'pkr~ Þizi=
th,lVhvkj&1d esa ;Fkk la'kksfèkr ;fn dksà gksß 'kCnksa] v{kjksa vkSj vadks dks var%LFkkfir
fd;k tk,xk(
¼[k½ rkfydk esa] Þizi= th,lVhvkj&1@vkÃ,Q,Qß vadksa] v{kjksa vkSj 'kCnksa ds LFkku ij
Þizi= th,lVhvkj&1@th,lVhvkj&1d@vkÃ,Q,Qß vadksa] v{kjksa vkSj 'kCnksa dks
çfrLFkkfir fd;k tk,xk(
¼ii½ Hkkx [k ds] Øe la[;k [k dh] rkfydk esa Þçi= th,lVhvkj&1@vkÃ,l,Qß vadksa]
v{kjksa
vkSj
'kCnksa
tgka
dgÈ
Hkh
vkrs
gSa]
ds
LFkku
ij
Þçi=
th,lVhvkj&1@th,lVhvkj&1d@vkÃ,l,Qß vadksa] v{kjksa vkSj 'kCnksa dks çfrLFkkfir
fd;k tk,xk(
47- mä fu;eksa ds] çi= th,lVh Mhvkjlh&03 esa]&
¼i½ rkfydk esa]
¼d½ Øe la[;k ¼3d½ dh çfof"V ds LFkku ij fuEufyf[kr çfof"V dks çfrLFkkfir fd;k
tk,xk] vFkkZr~%&
¼[k½ Øe la[;k ¼5½ dh çfof"V ds LFkku ij fuEufyf[kr çfof"V dks çfrLFkkfir fd;k tk,xk]
vFkkZr~]&
“
5.
dk fooj.k
i. laijh{kk
ii. fujh{k.k ;k vUos’k.k
iii. ,llh,[email protected] tkjh djus ds ckn
ysfdu vkns'k tkjh djus ls igys
iv. laoh{kk]
v. izi= th,lVh Mhvkjlh&01d ds ekè;e ls
fuèkkZfjr dj dh lwpuk]
vi. izi= th,lVh Mhvkjlh&01 [k ds mRrj esa
fd;k x;k Hkqxrku]
vii. izi= th,lVh Mhvkjlh&01 x ds mRrj esa
fd;k x;k Hkqxrku]
viii. vç;qä vkÃVhlh dk =qfViw.kZ izfrnk;
tek djuk]
ix. fu;e 96[k ds varxZr eky ds fu;kZr ij
lanHkZ
la[;k@,vkj,u
tkjh @nkf[ky
djus dh frfFk
”
3 d
xyr vkbZth,lVh
izfrnk; dk ekyHkkM+k
fcy fooj.k ¼dsoy
rHkh l{ke fd;k
tk,xk tc Mª‚i
Mkmu esuw esa fuÆn"V
Jsf.k;ka pquh xà gksa½
(i) ekyHkkM+k fcy@fu;kZr fcy la[;k ,oa frfFk%
(ii) eky ds fu;kZr ij Hkqxrku dh xà vkbZth,lVh dh jkf'k%
(iii) fj;k;rh nj ;k NwV ij buiqV izkIr djus ds fy,
mi;ksx dh tkus okyh vfèklwpuk la[;k ¼fu;e 96 ds
mi&fu;e 10 ds mYya?ku ds ekeyksa esa½%
(iv) vfèklwpuk dh frfFk%
(v) çkIr izfrnk; dh jkf'k%
(vi) tek dh tkus okyh =qfViw.kZ izfrnk; dh jkf'k%
(vii) cSad [kkrs esa izfrnk; tek djus dh frfFk% ß(
42
DELHI GAZETTE : EXTRAORDINARY
PART IV]
vç;qä vkÃVhlh ds izfrnk; ds lacaèk esa
fons'kh foçs’k.k dh xSj çkfIr
x. vU; ¼fuÆn"V djsa½
48- mä fu;eksa esa] çi= th,lVh Mhvkjlh&03 ds i'pkr~ fuEufyf[kr çi= dks var%LFkkfir fd;k
tk,xk] vFkkZr~%&
¼fu;e 142¼2[k½ ns[ksa½
1-
th,lVhvkÃ,u
2-
dkuwuh uke
<Lor%>
3-
O;kikfjd uke] ;fn dksà gks
<Lor%>
4-
Mhvkjlh&03d dk ,vkj,u
<Lor%>
5-
Mhvkjlh&03d nkf[ky djus dh frfFk
<Lor%>
6-
Mhvkjlh&03 dk ,vkj,u ftlds ekè;e ls
Hkqxrku fd;k x;k
7-
Mhvkjlh&03 nkf[ky djus dh frfFk
<Lor%>
8-
Mhvkjlh&03 ds ekè;e ls Hkqxrku dh xà jkf'k <Lor%>
¼jkf'k #i;s esa½
Ø0 la0 dj
vofèk
vf/kfu;e LFkku vkiwÆr
¼ihvks,l½
dj@midj C;kt
tqekZuk 'kqYd
vU;
dqy
1
2
3
4
5
6
7
8
9
10
<Lor%> <Lor%> <Lor%> <Lor%>
<Lor%>
<Lor%>
<Lor%> <Lor%> <Lor%> <Lor%>
<Lor%> <Lor%> <Lor%> <Lor%>
<Lor%>
<Lor%>
<Lor%> <Lor%> <Lor%> <Lor%>
dqy
<Lor%> <Lor%> <Lor%>
<Lor%>
<Lor%>
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[PART IV
DELHI GAZETTE : EXTRAORDINARY
43
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44
DELHI GAZETTE : EXTRAORDINARY
PART IV]
ewy fu;e fnukad 22 twu] 2017 dks Qk0la0 3¼10½@foÙk ¼jkt0&I½@2017&18@Mh,l&I@342]
ds }kjk fnYyh jkti=] vlkèkkj.k] Hkkx&IV] /kkjk 3] mi&/kkjk ¼i½ esa çdkf'kr fd, x, Fks rFkk vafre
ckj fnukad 2 twu] 2025 dh Qk0la 3¼07½@foÙk ¼O;;&I½@2025&26@Mh,l&I@475] ds }kjk fnYyh
jkti=] vlkèkkj.k] Hkkx&IV] /kkjk 3] mi&/kkjk ¼i½ esa izdkf”kr vfèklwpuk la[;k 52@2023&jkT; dj ds
}kjk la”kksf/kr fd;k x;kA
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 30th September, 2025
No. 12/2024-State Tax
F. No. 3 (31)/Fin.(Exp-I)/2025-26/DS-I/966.—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 (Amendment)
Rules, 2024.
(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), with effect from a date
to be notified, in rule 8, in sub-rule (4A), after the first proviso, the following proviso shall be inserted, namely: -
“Provided further 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 not opted for authentication of Aadhaar number, shall be
followed by 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 Centers notified by the Commissioner for the purpose of this
sub-rule and the application shall be deemed to be complete only after successful verification as laid down
under this proviso.”.
3. In the said rules, in rule 21, –
(i) in clause (f), after the words, letters and figures “FORM GSTR-1”, the letters, words and figures “, as
amended in FORM GSTR-1A if any,” shall be inserted;
(ii) after clause (g), the following clause shall be inserted, namely: -
“(ga) violates the provisions of third or fourth proviso to sub-rule (1) of rule 23; or”.
4. In the said rules, in rule 21A, in sub-rule (2A), in clause (a), –
(i) after the words, letters and figures “furnished in FORM GSTR-1”, the letters, words and figures “, as
amended in FORM GSTR-1A if any,” shall be inserted;
(ii) after the words, letters and figures “in their FORM GSTR-1”, the words, letters and figures “or in FORM
GSTR-1A of the previous tax period, if any” shall be inserted.
5. In the said rules, in rule 28, with effect from the 26th day of October, 2023, –
(i)
in sub-rule (2), –
(a)
after the words “who is a related person”, the words “located in India” shall be inserted;
(b)
after the words “amount of such guarantee offered”, the words “per annum” shall be
inserted.
(ii)
after sub-rule (2), the following proviso shall be inserted, namely,–
[PART IV
DELHI GAZETTE : EXTRAORDINARY
45
“Provided that where the recipient is eligible for full input tax credit, the value declared in the
invoice shall be deemed to be the value of said supply of services.”.
6. In the said rules, in rule 36, in sub-rule (4), in clause (a), after the words, letters and figures “FORM GSTR-1”, the
letters, words and figures “, as amended in FORM GSTR-1A if any,” shall be inserted.
7. In the said rules, in rule 37A, after the words, letters and figures “FORM GSTR-1”, the letters, words and figures “,
as amended in FORM GSTR-1A if any,” shall be inserted.
8. In the said rules, with effect from a date to be notified, in rule 39, –
(i) for sub-rule (1), the following sub-rule shall be substituted, namely: ––
“(1) An Input Service Distributor shall distribute input tax credit in the manner and subject to the
following conditions, namely: ––
(a) the input tax credit available for distribution in a month shall be distributed in the same
month and the details thereof shall be furnished in FORM GSTR-6 in accordance with the
provisions of Chapter VIII of these rules;
(b) the amount of the credit distributed shall not exceed the amount of credit available for
distribution;
(c) the credit of tax paid on input services attributable to a recipient of credit shall be distributed
only to that recipient;
(d) the credit of tax paid on input services attributable to more than one recipient of credit shall
be distributed amongst such recipients to whom the input service is attributable and such
distribution shall be pro rata on the basis of the turnover in a State or turnover in a Union
territory of such recipient, during the relevant period, to the aggregate of the turnover of all
such recipients to whom such input service is attributable and which are operational in the
current year, during the said relevant period;
(e) the credit of tax paid on input services attributable to all recipients of credit shall be
distributed amongst such recipients and such distribution shall be pro rata on the basis of
the turnover in a State or turnover in a Union territory of such recipient, during the relevant
period, to the aggregate of the turnover of all recipients and which are operational in the
current year, during the said relevant period;
(f) the input tax credit that is required to be distributed in accordance with the provisions of
clause (d) and (e) to one of the recipients "R1", whether registered or not, from amongst
the total of all the recipients to whom input tax credit is attributable, including the
recipients who are engaged in making exempt supply, or are otherwise not registered for
any reason, shall be the amount, "C1", to be calculated by applying the following formula -
C 1 = (t 1 / T) x C
WHERE,
"C" IS THE AMOUNT OF CREDIT TO BE DISTRIBUTED,
"T1 " IS THE TURNOVER, as referred to in clause (d) and (e), OF PERSON
R1 DURING THE RELEVANT PERIOD, AND
"T" IS THE AGGREGATE OF THE TURNOVER, DURING THE RELEVANT
PERIOD, OF ALL RECIPIENTS TO WHOM THE INPUT SERVICE IS
ATTRIBUTABLE IN ACCORDANCE WITH THE PROVISIONS OF clause (d)
and (e);
(g) the Input Service Distributor shall, in accordance with the provisions of clause (d) and (e),
separately distribute the amount of ineligible input tax credit (ineligible under the
provisions of sub-section (5) of section 17 or otherwise) and the amount of eligible input
tax credit;
(h) the input tax credit on account of central tax, State tax, Union territory tax and integrated
tax shall be distributed separately in accordance with the provisions of clause (d) and (e);
46
DELHI GAZETTE : EXTRAORDINARY
PART IV]
(i) the input tax credit on account of integrated tax shall be distributed as input tax credit of
integrated tax to every recipient;
(j) the input tax credit on account of central tax and State tax or Union territory tax shall–
(i) in respect of a recipient located in the same State or Union territory in which the
Input Service Distributor is located, be distributed as input tax credit of central tax and
State tax or Union territory tax respectively;
(ii) in respect of a recipient located in a State or Union territory other than that of the
Input Service Distributor, be distributed as integrated tax and the amount to be so
distributed shall be equal to the aggregate of the amount of input tax credit of central tax
and State tax or Union territory tax that qualifies for distribution to such recipient as
referred to in clause (d) and (e);
(k) the Input Service Distributor shall issue an Input Service Distributor invoice, as provided in
sub-rule (1) of rule 54, clearly indicating in such invoice that it is issued only for
distribution of input tax credit;
(l) the Input Service Distributor shall issue an Input Service Distributor credit note, as
provided in sub-rule (1) of rule 54, for reduction of credit in case the input tax credit
already distributed gets reduced for any reason;
(m) any additional amount of input tax credit on account of issuance of a debit note to an Input
Service Distributor by the supplier shall be distributed in the manner and subject to the
conditions specified in clauses (a) to (j) and the amount attributable to any recipient shall
be calculated in the manner provided in clause (f) and such credit shall be distributed in the
month in which the debit note is included in the return in FORM GSTR-6;
(n) any input tax credit required to be reduced on account of issuance of a credit note to the
Input Service Distributor by the supplier shall be apportioned to each recipient in the same
ratio in which the input tax credit contained in the original invoice was distributed in terms
of clause (f), and the amount so apportioned shall be-
(i) reduced from the amount to be distributed in the month in which the credit note is
included in the return in FORM GSTR-6; or
(ii) added to the output tax liability of the recipient where the amount so apportioned is in
the negative by virtue of the amount of credit under distribution being less than the
amount to be adjusted.”;
(ii)
after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) For the distribution of credit in respect of input services, attributable to one or more distinct
persons, subject to levy of tax under sub-section (3) or (4) of section 9, a registered person, having
the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case
may be, a credit or debit note as per the provisions of sub-rule(1A) of rule 54 to transfer the credit of
such common input services to the Input Service Distributor, and such credit shall be distributed by
the said Input Service Distributor in the manner as provided in sub-rule (1).”;
(iii) in sub-rule (2), for the words and brackets “clause (j)”, the words and brackets “clause (n)” shall be
substituted;
[PART IV
DELHI GAZETTE : EXTRAORDINARY
47
(iv) in sub-rule (3), for the words and brackets “clause (h)”, the words and brackets “clause (l)” shall be
substituted;
(v) after sub-rule (3), the following explanation shall be inserted, namely: –
“Explanation. — For the purpose of this rule, –
(i)
the term “relevant period” shall be—
(a) if the recipients of credit have turnover in their States or Union territories
in the financial year preceding the year during which credit is to be
distributed, the said financial year; or
(b) if some or all recipients of the credit do not have any turnover in their States
or Union territories in the financial year preceding the year during which
the credit is to be distributed, the last quarter for which details of such
turnover of all the recipients are available, previous to the month during
which credit is to be distributed;
(ii)
the expression “recipient of credit” means the supplier of goods or services or both
having the same Permanent Account Number as that of the Input Service Distributor;
(iii)
the term ‘‘turnover’’, in relation to any registered person engaged in the supply of
taxable goods as well as goods not taxable under this Act, means the value of turnover,
reduced by the amount of any duty or tax levied under entries 84 and 92A of List I of the
Seventh Schedule to the Constitution and entries 51 and 54 of List II of the said Schedule.”.
9. In the said rules, in rule 40, in sub-rule (1), in cause (e), after the words, letters and figures “FORM GSTR-1”, the
words, letters and figures “and in FORM GSTR-1A, if any,” shall be inserted;
10. In the said rules, in rule 48, in sub-rule (3), after the words, letters and figures “FORM GSTR-1”, the words,
letters and figures “or in FORM GSTR-1A, if any” shall be inserted;
11. In the said rules, in rule 59, –
(i) after sub-rule (1), the following proviso shall be inserted, namely:-
“Provided that the said person may, after furnishing the details of outward supplies of goods or service or
both in FORM GSTR-1 for a tax period but before filing of return in FORM GSTR-3B for the said tax
period, at his own option, amend or furnish additional details of outward supplies of goods or services or
both in FORM GSTR-1A for the said tax period electronically through the common portal, either directly or
through a Facilitation Centre as may be notified by the Commissioner.”;
(ii) in sub-rule (4), with effect from 1st day of August, 2024, for the words “two and a half lakh rupees”
wherever they occur, the words “one lakh rupees” shall be substituted;
(iii) after sub-rule (4), the following sub-rule shall be inserted, namely: –
“(4A) The additional details or the amendments of the details of outward supplies of goods or
services or both furnished in FORM GSTR-1A may, as per the requirement of the registered
person, include the –
(a) invoice wise details of -
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than one lakh rupees made to the
unregistered persons;
(b) consolidated details of -
(i) intra-State supplies made to unregistered persons for each rate of tax; and
48
DELHI GAZETTE : EXTRAORDINARY
PART IV]
(ii) State wise inter-State supplies with invoice value upto one lakh rupees made to
unregistered persons for each rate of tax;
(c) debit and credit notes, if any, issued during the month for invoices issued
previously.”.
12. In the said rules, in rule 60, –
(i) in sub-rule (1), after the words, letters and figures “FORM GSTR-1”, the words, letters and figures “or
FORM GSTR-1A” shall be inserted;
(ii) in sub-rule (7), after clause (ii), the following clause shall be inserted, namely: –
“(iia) the additional details or amendments in details of outward supplies furnished by his supplier in FORM
GSTR-1A filed between the day immediately after the due date of furnishing of FORM GSTR-1 for the
previous tax period to the due date of furnishing of FORM GSTR-1 for the current tax period;”.
13. In the said rules, in rule 62, after sub-rule (1), the following proviso shall be inserted, namely: –
“Provided that the return in FORM GSTR-4 for a financial year from FY 2024-25 onwards shall be required to be
furnished by the registered person till the thirtieth day of June following the end of such financial year.”.
14. In the said rules, in rule 78, after the words, letters and figures “supplier in FORM GSTR-1”, the letters, words and
figures “, as amended in FORM GSTR-1A if any,” shall be inserted.
15. In the said rules, in rule 88B, after sub-rule (1), the following proviso shall be inserted, namely: –
“Provided that where any amount has been credited in the Electronic Cash Ledger as per provisions of sub-
section (1) of section 49 on or before the due date of filing the said return, but is debited from the said ledger
for payment of tax while filing the said return after the due date, the said amount shall not be taken into
consideration while calculating such interest if the said amount is lying in the said ledger from the due date
till the date of its debit at the time of filing return.”.
16. In the said rules, in rule 88C, in sub-rule (1), after the words, letters and figures “FORM GSTR-1”, the letters,
words and figures “, as amended in FORM GSTR-1A if any,” shall be inserted.
17. In the said rules, in rule 89, –
(i) after sub-rule (1A), the following sub-rule shall be inserted, namely: –
“(1B) Any person, claiming refund of additional integrated tax paid on account of upward revision
in price of the goods subsequent to exports, and on which the refund of integrated tax paid at the
time of export of such goods has already been sanctioned as per rule 96, may file an application for
such refund of additional integrated tax paid, electronically in FORM GST RFD-01 through the
common portal, subject to the provisions of rule 10B, before the expiry of two years from the
relevant date as per clause (a) of Explanation (2) of section 54:
Provided that the said application for refund can, in cases where the relevant date as per
clause (a) of Explanation (2) of section 54 of the Act was before the date on which this sub-rule
comes into force, be filed before the expiry of two years from the date on which this sub-rule comes
into force.”;
(ii) in sub-rule (2), after clause (ba), the following shall be inserted, namely: –
“(bb) a statement containing the number and date of export invoices along with copy of such
invoices, the number and date of shipping bills or bills of export along with copy of such shipping
bills or bills of export, the number and date of Bank Realisation Certificate or foreign inward
remittance certificate in respect of such shipping bills or bills of export along with copy of such
Bank Realisation Certificate or foreign inward remittance
certificate
issued
by
Authorised
Dealer-I Bank, the details of refund already sanctioned under sub-rule (3) of rule 96, the number and
date of relevant supplementary invoices or debit notes issued subsequent to the upward revision in
prices along with copy of such supplementary invoices or debit notes, the details of payment of
additional amount of integrated tax, in respect of which such refund is claimed, along with proof of
payment of such additional amount of integrated tax and interest paid thereon, the number and date
of foreign inward remittance certificate issued by Authorised Dealer-I Bank in respect of additional
foreign exchange remittance received in respect of upward revision in price of exports along with
copy of such foreign inward remittance certificate, along with a certificate issued by a practicing
chartered accountant or a cost accountant to the effect that the said additional foreign exchange
remittance is on account of such upward revision in price of the goods subsequent to exports and
[PART IV
DELHI GAZETTE : EXTRAORDINARY
49
copy of contract or other documents, as applicable, indicating requirement for the revision in price
of exported goods and the price revision thereof, in a case where the refund is on account of upward
revision in price of such goods subsequent to exports;
(bc) a reconciliation statement, reconciling the value of supplies declared in supplementary invoices,
debit notes or credit notes issued along with relevant details of Bank Realisation Certificate or
foreign inward remittance certificate issued by Authorised Dealer-I Bank, in a case where the refund
is on account of upward revision in price of such goods subsequent to exports;”.
18. In the said rules, after rule 95, the following rule shall be inserted, namely: –
“95B. Refund of tax paid on inward supplies of goods received by Canteen Stores Department. – (1)
Notwithstanding anything contained in rule 95, a Canteen Stores Department under the Ministry of Defence,
which is eligible to claim the refund of fifty per cent. of the applicable central tax paid by it on all inward
supplies of goods received by it for the purposes of subsequent supply of such goods to the Unit Run
Canteens of the Canteen Stores Department or to the authorised customers of the Canteen Stores Department
as per notification issued under section 55, shall apply for refund in FORM GST RFD-10A once in every
quarter, electronically on the common portal.
(2) Such application for refund of tax paid on inward supplies of goods filed in FORM GST RFD-10A shall
be dealt in a manner similar to that of application for refund filed in FORM GST RFD-01 in accordance with
the provisions of rule 89.
(3) The refund of tax paid by the applicant shall be available, if-
(a) the inward supplies of goods were received from a registered person against a tax invoice and
details of such supplies have been furnished by the said registered person in his details of outward
supply in FORM GSTR-1 and the said supplier has furnished his return in FORM GSTR-3B for
the concerned tax period;
(b) name and Goods and Services Tax Identification Number of the applicant is mentioned in the
tax invoice; and
(c) goods have been received by Canteen Stores Department for the purpose of subsequent supply to
the Unit Run Canteens of the Canteen Stores Department or to the authorised customers of the
Canteen Stores Department.”.
19. In the said rules, in rule 96, —
(i) in sub-rule (1),–
(a) in the proviso to clause (b), after the words, letters and figures “FORM GSTR-1”, the
letters, words and figures “, as amended in FORM GSTR-1A if any,” shall be inserted;
(b) after clause (c), in the long line, the following proviso shall be inserted, namely: –
“Provided that the exporter of goods may file an application electronically in
FORM GST RFD-01 through the common portal for refund of additional integrated tax
paid on account of upward revision in price of goods subsequent to export of such goods,
and on which the amount of integrated tax paid at the time of export of such goods has
already been refunded in accordance with provisions of sub-rule (3) of this rule, and such
application shall be dealt with in accordance with the provisions of rule 89.”;
(ii) in sub-rule (2), after the words, letters and figures “contained in FORM GSTR-1”, the letters, words and
figures “, as amended in FORM GSTR-1A if any,” shall be inserted.
20. In the said rules, in rule 96A, —
(i) in sub-rule (1), for clause (b), the following shall be substituted, namely:-
“(b) fifteen days after the expiry of one year, or the period as allowed under the Foreign Exchange
Management Act, 1999 (42 of 1999) including any extension of such period as permitted by the Reserve
Bank of India, whichever is later, from the date of issue of the invoice for export, or such further period as
may be allowed by the Commissioner, if the payment of such services is not received by the exporter in
convertible foreign exchange or in Indian rupees, wherever permitted by the Reserve Bank of India.”;
(ii) in sub-rule (2), after the words, letters and figures “contained in FORM GSTR-1”, the letters, words and
figures “, as amended in FORM GSTR-1A if any,” shall be inserted.
50
DELHI GAZETTE : EXTRAORDINARY
PART IV]
21. In the said rules, for rule (110), the following rule shall be substituted, namely: -
“110 Appeal to the Appellate Tribunal.– (1) An appeal to the Appellate Tribunal under sub-section (1) of
section 112 shall be filed in FORM GST APL-05, along with the relevant documents, electronically and
provisional acknowledgement shall be issued to the appellant immediately:
Provided that an appeal to the Appellate Tribunal may be filed manually in FORM GST APL-05,
along with the relevant documents, only if the Registrar allows the same by issuing a special or general order
to that effect, subject to such conditions and restrictions as specified in the said order, and in such case, a
provisional acknowledgement shall be issued to the appellant immediately.
(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112, if any,
shall be filed electronically in FORM GST APL-06:
Provided that the memorandum of cross-objections may be filed manually in FORM GST APL-06,
only if the Registrar allows the same by issuing a special or general order to that effect, subject to such
conditions and restrictions as specified in the said order.
(3) The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26.
(4) Where the order appealed against is uploaded on the common portal, a final acknowledgement, indicating
appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date of issue of
the provisional acknowledgement shall be considered as the date of filing of appeal under sub-rule (1):
Provided that where the order appealed against is not uploaded on the common portal, the appellant
shall submit or upload, as the case may be, a self-certified copy of the said order within a period of seven days
from the date of filing of FORM GST APL-05 and a final acknowledgement, indicating appeal number, shall be
issued in FORM GST APL-02 on removal of defects, if any, and the date of issue of the provisional
acknowledgment shall be considered as the date of filing of appeal:
Provided further that where the said self-certified copy of the order is submitted or uploaded after a
period of seven days from the date of filing of FORM GST APL-05, a final acknowledgement, indicating
appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date of
submission or uploading of such self-certified copy shall be considered as the date of filing of appeal.
Explanation.—For the purposes of this rule, the appeal shall be treated as filed only when the final
acknowledgement, indicating the appeal number, is issued.
(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh
rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of
fine, fee or penalty determined in the order appealed against, subject to a maximum of twenty five thousand
rupees and a minimum of five thousand rupees:
Provided that the fees for filing of an appeal in respect of an order not involving any demand of tax,
interest, fine, fee or penalty shall be five thousand rupees.
(6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors
referred to in sub-section (10) of section 112.”.
22. In the said rules, for rule 111, the following rule shall be substituted, namely: -
“111 Application to the Appellate Tribunal.– (1) An application to the Appellate Tribunal under sub-section (3)
of section 112 shall be filed in Form GST APL-07, along with the relevant documents, electronically and a
provisional acknowledgement shall be issued to the appellant immediately:
Provided that an application to the Appellate Authority may be filed manually in FORM GST APL-07,
along with the relevant documents, only if the Registrar allows the same by issuing a special or general order
to that effect, subject to such conditions and restrictions as specified in the said order, and in such case, a
provisional acknowledgement shall be issued to the appellant immediately.
(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112, if any,
shall be filed electronically in FORM GST APL-06:
Provided that the memorandum of cross-objections may be filed manually in FORM GST APL-06,
only if the Registrar allows the same by issuing a special or general order to that effect, subject to such
conditions and restrictions as specified in the said order.
[PART IV
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(3) The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26.
(4) Where the order appealed against is uploaded on the common portal, a final acknowledgement, indicating
appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date of issue of
the provisional acknowledgement shall be considered as the date of filing of appeal under sub-rule (1):
Provided that where the order appealed against is not uploaded on the common portal, the appellant
shall submit or upload, as the case may be, a self-certified copy of the said order within a period of seven days
from the date of filing of FORM GST APL-07 and a final acknowledgment, indicating appeal number shall be
issued in Form GST APL-02 on removal of defects, if any, and the date of issue of the provisional
acknowledgment shall be considered as the date of filing of appeal:
Provided further that where the said self-certified copy of the order is submitted or uploaded after a
period of seven days from the date of filing of FORM GST APL-07, a final acknowledgement, indicating
appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date of
submission or uploading of such self-certified copy shall be considered as the date of filing of appeal.
Explanation 1.—For the purposes of this rule, the appeal shall be treated as filed only when the final
acknowledgement, indicating the appeal number, is issued.
Explanation 2.—For the purposes of rule 110 and 111, ‘Registrar’ shall mean a Registrar appointed by the
Government for this purpose, and shall include Joint Registrar, Deputy Registrar and Assistant Registrar. ”.
23. In the said rules, after rule 113, the following rule shall be inserted, namely: -
“113A Withdrawal of Appeal or Application filed before the Appellate Tribunal:-The appellant may, at any
time before the issuance of the order under sub-section (1) of section 113, in respect of any appeal filed in
FORM GST APL-05 or any application filed in FORM GST APL-07, file an application for withdrawal of
the said appeal or the application, as the case may be, by filing an application in FORM GST APL-05/07W:
Provided that where the final acknowledgment in FORM GST APL-02 has been issued, the
withdrawal of the said appeal or the application, as the case may be, would be subject to the approval of the
Appellate Tribunal and such application for withdrawal of the appeal or application, shall be decided by the
Appellate Tribunal within fifteen days of filing of such application:
Provided further that any fresh appeal or application, as the case may be, filed by the appellant
pursuant to such withdrawal shall be filed within the time limit specified in sub-section (1) or sub-section (3)
of section 112, as the case may be.”.
24. In the said rules, with effect from a date to be notified, in rule 138, in sub-rule (3), after the third proviso, the
following proviso shall be inserted, namely:-
“Provided also that an unregistered person required to generate e-way bill in FORM GST EWB-01
in terms of the fourth proviso to sub-rule (1) or an unregistered person opting to generate e-way bill in Form
GST EWB-01, on the common portal, shall submit the details electronically on the common portal in FORM
GST ENR- 03 either directly or through a Facilitation Centre notified by the Commissioner and, upon
validation of the details so furnished, a unique enrolment number shall be generated and communicated to the
said person.”.
25. In the said rules, in rule 142,—
(i)
in sub-rule (2), for the words, letters and figures “he shall inform the proper officer of such payment
in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made
by the said person in FORM GST DRC– 04”, the words, letters and figures “he shall inform the proper officer
of such payment in FORM GST DRC-03 and an acknowledgement, in FORM GST DRC– 04 shall be made
available to the person through the common portal electronically.” shall be substituted;
(ii)
in sub-rule (2A), after the words, letters and figures “FORM GST DRC-01A”, the words, letters
and figures “, and thereafter the proper officer may issue an intimation in Part-C of FORM GST DRC-01A,
accepting the payment or the submissions or both, as the case may be, made by the said person” shall be
inserted;
(iii)
after sub-rule (2A), the following sub-rule shall be inserted, namely:-
52
DELHI GAZETTE : EXTRAORDINARY
PART IV]
“(2B)Where an amount of tax, interest, penalty or any other amount payable by a person under section 52 or
section 73 or section 74 or section 76 or section 122 or section 123 or section 124 or section 125 or section
127 or section 129 or section 130, has been paid by the said person through an intimation in FORM GST
DRC-03 under sub-rule (2), instead of crediting the said amount in the electronic liability register in FORM
GST PMT –01 against the debit entry created for the said demand, the said person may file an application in
FORM GST DRC-03A electronically on the common portal, and the amount so paid and intimated through
FORM GST DRC-03 shall be credited in Electronic Liability Register in FORM GST PMT –01 against the
debit entry created for the said demand, as if the said payment was made towards the said demand on the
date of such intimation made through FORM GST DRC-03:
Provided that where an order in FORM GST DRC-05 has been issued in terms of sub-rule (3)
concluding the proceedings, in respect of the payment of an amount in FORM GST DRC-03, an application
in FORM GST DRC-03A cannot be filed by the said person in respect of the said payment.”.
26. In the said rules, in rule 163, in sub-rule (1), in clause (c), after the words, letters and figures “FORM GSTR-1”,
the letters, words and figures “, as amended in FORM GSTR-1A if any,” shall be inserted.
27. In the said rules, with effect from a date to be notified, after the FORM GST ENR-02, the following Form shall be
inserted, namely: -
“FORM GST ENR-03
[See rule 138(3)]
Application for Enrolment
[only for un-registered persons]
1.
Name of the State
2.
(a) Name as per PAN
(b) Trade Name, if any
(c) PAN
(d) Aadhaar, if applicable (optional)
3.
Type of enrolment
(i) Unregistered supplier of goods
(ii) Unregistered recipient of goods
(iii) Both (i) & (ii)
4. Contact Information (the email address and mobile number will be used for authentication)
Email Address
Mobile Number
5. Consent
I on behalf of the holder of Aadhaar number <pre-filled based on Aadhaar number provided in the form>
give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of
authentication. “Goods and Services Tax Network” has informed me that identity information would only be used for
validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the
purpose of authentication.
6. List of documents uploaded
7. 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 therefrom.
[PART IV
DELHI GAZETTE : EXTRAORDINARY
53
Place:
Signature
Date: Name of Authorised Signatory
For Office Use:
Enrolment no
Date- ”;
28. In the said rules, with effect from 1st day of August, 2024, in FORM GSTR-1,–
(i) in serial number 5, in the heading, for the figures, letters and words “Rs. 2.5 lakh”, the figures, letters and
words “ Rs. 1 lakh” shall be substituted;
(ii) in serial number 7, in the Table, in serial number 7B, in the heading, for the figures, letters and words “Rs.
2.5 lakh”, the figures, letters and words “ Rs. 1 lakh” shall be substituted;
(iii) in serial number B. Table specific instructions, in the table, in third column, against serial number 3, for
the figures, letters and words “Rs. 2.50 lakh”, the figures, letters and words “ Rs. 1 lakh” shall be substituted.
29. In the said rules, after FORM GSTR-1, the following Form shall be inserted, namely:
“FORM GSTR-1A
[See proviso to rule 59(1)]
Amendment of outward supplies of goods or services for current tax period
[Financial
Year]
[Tax Period]
1.
GSTIN
2.
(a)
Legal name of the registered
person
(b)
Trade name, if any
3.
(a)
ARN
<Auto>
(b)
Date of ARN
<Auto>
4. Taxable outward supplies made to registered persons (including UIN-holders) other than supplies covered by
Table 6
(Amount in Rs. for all Tables)
GSTIN/
UIN
Invoice details
Rate
Taxable
value
Amount
Place
of
Supply
(Name
of
State/UT)
No.
Date
Value
Integrated
Tax
Central
Tax
State
/
UT Tax
Cess
1
2
3
4
5
6
7
8
9
10
11
4A. Supplies other than those [attracting reverse charge (including supplies made through e-commerce operator
attracting TCS)]
54
DELHI GAZETTE : EXTRAORDINARY
PART IV]
4B. Supplies attracting tax on reverse charge basis
5. Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 1
lakh
Place
of
Supply
(State/UT)
Invoice details
Rate
Taxable
Value
Amount
No.
Date
Value
Integrated
Tax
Cess
1
2
3
4
5
6
7
8
5. Outward supplies (including supplies made through e-commerce operator, rate wise)
6. Zero rated supplies and Deemed Exports
GSTIN
of
recipient
Invoice
details
Shipping
bill/ Bill
of
export
Integrated Tax
Central Tax
State / UT Tax
Cess
No.
Date Value No.
Date
Rate
Taxable
value
Amt
Rate
Taxable
value
Amt
Rate
Taxable
value
Amt
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies
covered in Table 5
Rate of tax
Total Taxable value
Amount
Integrated
Central
State Tax/UT Tax
Cess
1
2
3
4
5
6
7A. Intra-State supplies
Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS]
7B. Inter-State Supplies where invoice value is upto Rs 1 Lakh [Rate wise]–Consolidated rate wise outward
supplies [including supplies made through e-commerce operator attracting TCS]
Place of Supply (Name of State)
8. Nil rated, exempted and non-GST outward supplies
Description
Nil
Rated
Supplies
Exempted
(Other than Nil rated/non-
GST supply)
Non-GST
supplies
1
2
3
4
8A. Inter-State supplies to registered persons
8B. Intra- State supplies to registered persons
8C. Inter-State supplies to unregistered persons
8D. Intra-State supplies to unregistered persons
[PART IV
DELHI GAZETTE : EXTRAORDINARY
55
9. Amendments to taxable outward supply details furnished in FORM- GSTR-1 for the current tax periods in
Table 4, 5 and 6 [including debit and credit notes issued during current period and amendments thereof]
Details
of
original
document
Revised details of document or details of
original Debit or Credit Notes
Rate
Taxabl
e
Value
Amount
Place of
supply
GSTIN Doc.
No.
Doc.
Date
GSTIN
Document
Shipping
bill
Value
Integrated
Tax
Central
Tax
State /
UT
Tax
Cess
No
Date
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
9A. Amendment of invoice/Shipping bill details furnished
9B. Debit Notes/Credit Notes [original]
9C. Debit Notes/Credit Notes [Amended]
10. Amendments to taxable outward supplies to unregistered persons furnished in FORM GSTR-1 for current
tax periods in Table 7
Rate of tax
Total Taxable
value
Amount
Integrated
Tax
Central Tax
State/UT Tax
UT Tax
Cess
1
2
3
4
5
6
Tax period for which the details are being
revised
current tax period should be auto populated here)
10A. Intra-State Supplies[including supplies made through e-commerce operator attracting TCS] [Rate wise]
10B. Inter-State Supplies[including supplies made through e-commerce operator attracting TCS] [Rate wise]
Place of Supply (Name of State)
11. Consolidated Statement of Advances Received/Advance adjusted in the current tax period/ Amendments of
information furnished in current tax period [(Net of refund vouchers, if any)]
Rate
Gross
Advance
Received/adjusted
Place of
supply
(Name
of State
/UT)
Amount
Integrated
Tax
Central
Tax
State/UT
Tax
UT
Tax
Cess
1
2
3
4
5
6
7
I Information for the current tax period
11A. Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to
output tax liability)
11A (1). Intra-State supplies(Rate Wise)
11A (2). Inter-State Supplies(Rate Wise)
11B. Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period
in Table Nos. 4, 5, 6 and 7
11B (1). Intra-State Supplies (Rate Wise)
11B (2). Inter-State Supplies(Rate Wise)
II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for current tax period
[Furnish revised information]
Month
Amendment
relating
to
information
furnished in S. No.(select)
11A
(1)
11A
(2)
11B
(1)
11B
(2)
56
DELHI GAZETTE : EXTRAORDINARY
PART IV]
12. HSN-wise summary of outward supplies
Sr.
No.
HSN
Description
UQC
Total
Quantity
Rate
of
Tax
Total
Taxable
Value
Amount
Integrated
Tax
Central
Tax
State/UT
Tax
Cess
1
2
3
4
5
6
7
8
9
10
11
13. Documents issued during the tax period
Sr.
No.
Nature of document
Sr. No.
Total
number
Cancelled
Net issued
From
To
1
2
3
4
5
6
7
1
Invoices for outward supply
2
Invoices for inward supply from
unregistered person
3
Revised Invoice
4
Debit Note
5
Credit Note
6
Receipt voucher
7
Payment Voucher
8
Refund voucher
9
Delivery Challan for job work
10
Delivery Challan for supply on
approval
11
Delivery Challan in case of liquid gas
12
Delivery Challan in cases other than
by way of supply (excluding at S no. 9
to 11)
14. Details of the supplies made through e-commerce operators on which e-commerce operators are liable to
collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report]
Nature of supply
GSTIN of
e-commerce
operator
Net value
of
supplies
Tax amount
Integrated
tax
Central
tax
State /
UT tax
Cess
1
2
3
4
5
6
7
(a) Supplies on which e-
commerce operator is liable
to collect tax u/s 52
(b) Supplies on which e-
commerce operator is liable
to pay tax u/s 9(5)
14A. Amendment to details of the supplies made through e-commerce operators on which e-commerce
operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report]
Nature
of
supply
Original details
Revised details
Net value
of supplies
Tax amount
Month
/
Quarter
GSTIN of
e-commerce
operator
GSTIN of
e-commerce
operator
Integrated
tax
Central
tax
State /
UT tax
Cess
1
2
3
4
5
6
7
8
9
(a)
Supplies
on which e-
commerce
operator
is
liable
to
collect tax u/s
[PART IV
DELHI GAZETTE : EXTRAORDINARY
57
52
(b)
Supplies
on which e-
commerce
operator
is
liable to pay
tax u/s 9(5)
15. Details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay
tax u/s 9(5) [e-commerce operator to report]
Type
of
supplier
Type
of
recipient
GSTIN
of
supplie
r
GSTIN
of
recipien
t
Docume
nt no.
Docume
nt date
Rat
e
Value
of
supplie
s made
Tax amount
Place
of
suppl
y
Integrate
d tax
Centra
l tax
Stat
e /
UT
tax
Ces
s
1
2
3
4
5
6
7
8
9
10
11
12
13
Registered
Registered
Unregistere
d
Unregistere
d
Registered
Unregistere
d
15A (I). Amendment to details of the supplies made through e-commerce operators on which e-commerce
operator is liable to pay tax u/s 9(5) [e-commerce operator to report, for registered recipients]
Type
of
supplier
Original details
Revised details
Value
of
suppli
es
made
Tax amount
Plac
e of
supp
ly
GSTI
N of
suppli
er
GSTIN
of
recipi
ent
Do
c.
no.
Do
c.
Da
te
GSTI
N of
suppli
er
GSTIN
of
recipi
ent
Do
c.
no.
Do
c.
Da
te
Ra
te
Integrat
ed tax
Centr
al tax
Sta
te /
UT
tax
Ce
ss
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Registere
d
Unregiste
red
15A (II). Amendment to details of the supplies made through e-commerce operators on which e-commerce
operator is liable to pay tax u/s 9(5) [e-commerce operator to report, for unregistered recipients]
Type
of
supplier
Original details
Revise
d
details
Rat
e
Value
of
supplie
s made
Tax amount
Place
of
suppl
y
GSTI
N of
suppli
er
Tax
perio
d
GSTIN
of
supplie
r
Integrate
d tax
Centr
al tax
Stat
e /
UT
tax
Ce
ss
1
2
3
4
5
6
7
8
9
10
11
Registered
Unregistered
Instructions for filing of GSTR-1A:
1. It is an additional facility provided to add any particulars of current tax period missed out in reporting in
FORM GSTR-1 of current tax period or amend any particulars already declared FORM GSTR-1 of current
58
DELHI GAZETTE : EXTRAORDINARY
PART IV]
tax period (including those declared in IFF, for the first and second months of a quarter, if any,for quarterly
taxpayers)The form is an optional form without levy of late fees.
2. The FORM will be available on the portal after due date of filing of FORM GSTR -1 or the actual date of
filing of FORM GSTR -1 ,whichever is later, till filing of corresponding FORM GSTR-3B of the same tax
period. Similarly, for quarterly taxpayers, the FORM GSTR-1A shall be opened quarterly after filing of the
FORM GSTR-1 (Quarterly) or the due date of filing of FORM GSTR -1 ( Quaterly),whichever is later, till
filing of FORM GSTR-3B of the same tax period.
3. The particulars declared in FORM GSTR-1A along with particulars declared in FORM GSTR-1 shall be
made available in FORM GSTR-3B. In case of taxpayers opting for filing of quarterly returns the same
shall be made available in FORM GSTR-3B (Quarterly) along with particular furnished in FORM GSTR-1
and IFF of Month M1 and M2 (if filed).
4. Amendment of a document which is related to change of Recipient’s GSTIN shall not be allowed in
GSTR-1A.
5. In addition to the GSTR-2B already generated, GSTR-2B shall also consist of all the supplies declared by
the respective suppliers in GSTR-1A. However, supplies declared or amended in FORM GSTR-1A shall
be made available in the next open FORM GSTR-2B. For example,
(i) a supplier issues two invoices INV1 and INV2 in the month of January 2023. Then he furnished the
details of the invoice INV1 on 8th Feb 2023 in FORM GSTR-1. However, he misses one invoice INV2 and
furnishes the details of the same in FORM GSTR-1A on 15th Feb 2023. In this case, INV1 will go to the
FORM GSTR-2B of the recipient for the month of January made available on 14th Feb 2023. Further, INV2
will be made available in FORM GSTR-2B of the recipient for the month of February made available on
14th March 2023.
(ii) a supplier issues two invoices INV3 and INV4 in the month of January 2023. Then he furnished the
details of the invoice INV3 on 15th Feb 2023 in FORM GSTR-1. However, he declared INV 4 in FORM
GSTR-1A on 16th Feb 2023. In this case, both INV3 and INV4 will be made available in FORM GSTR-2B
of the recipient for the month of February made available on 14th March 2023.
6. Instructions for specific tables:-
Table No.
Instructions
4A, 4B, 5, 6, 9B (for registered
recipients)
Taxpayers may declare additional details of invoices / documents for
the current tax period other than those already declared in FORM
GSTR-1.
7
Taxpayers may declare additional details of invoices/ documents for
the current tax period other than those already declared in FORM
GSTR-1.
In case a POS with any combination of rate has already been declared
in FORM GSTR-1, then a new rate cannot be added through Table 7
and the taxpayer will have to use amendment facility in Table 10 for
the same.
8,
Taxpayers may declare additional details of Nil rated, Exempted and
Non-GST supplies for the current tax period other than those already
declared in FORM GSTR-1.
9A and 9C
Amendment of values reported in table 4A, 4B, 5, 6A, 6B 6C and
9B in IFF, for the first and second months of a quarter, if any, and
FORM GSTR-1 of the current tax period.
12
HSN details as per additional/amendments details reported in
FORM GSTR 1A shall be declared here. In case of any
downward amendment, entry can be made with the minus sign for
the differential part.
11A(1) & 11A(2), 11B(1) &
11B(2)
Taxpayers may declare details of advances received or adjusted for the
current tax period other than those already declared in FORM GSTR-1.
In case a POS with any combination of rate has already been declared
[PART IV
DELHI GAZETTE : EXTRAORDINARY
59
in FORM GSTR-1, then a new rate cannot be added through these
tables and the taxpayer will have to use amendment Table 11(II) as the
case may be.
14
Taxpayers may declare additional details of supplies made through e-
commerce operator for the current tax period
15
ECO Taxpayers may declare additional details of supplies for
unregistered recipients (rate wise) for the current tax period other than
those already declared in FORM GSTR-1.
10, 11(II), 14A, 15A(I), 15A(II)
Taxpayers may amend details already declared in FORM GSTR-1 of
the current period.”.
30. In the said rules, in FORM GSTR-2A,–
(i) for the brackets, letters, words and figures “(From GSTR1, GSTR5, GSTR-6, GSTR-7, GSTR-8, import
of goods and inward supplies of goods received from SEZ units / developers)”, the brackets, letters, words
and figures “(From GSTR1, 1A, GSTR5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies
of goods received from SEZ units / developers)” shall be substituted;
(ii) in Part A, –
(a) for the figures, letters and words “GSTR-1/5 period” wherever they occur, the figures, letters and
words “GSTR-1/1A/5 period” shall be substituted;
(b) for the figures, letters and words “GSTR-1/5 filing date” wherever they occur, the figures, letters
and words “GSTR-1/1A/5 filing date” shall be substituted;
(iii) under the heading Instructions, –
(a) in paragraph 2, for the figures, letters and words “FORMS GSTR-1, 5, 6, 7 and 8”, the figures,
letters and words “FORMS GSTR-1, 1A, 5, 6, 7 and 8” shall be substituted;
(b) in paragraph 4, in the Table, –
(A) against serial number 3, in second column, –
(I) in serial number (i), for the figures, letters and words “FORM GSTR-1 and 5”,
the figures, letters and words “FORM GSTR-1, 1A and 5” shall be substituted;
(II) in serial number (iii), for the figures, letters and words “FORM GSTR-1/5”,
the figures, letters and words “FORM GSTR-1/ 1A and 5” shall be substituted;
(III) in serial number (iv), for the figures, letters and words “FORM GSTR-1”, the
figures, letters and words “FORM GSTR-1/1A” shall be substituted;
(B) against serial number 4, in second column, in serial number (i), for the figures, letters
and words “FORM GSTR-1 and 5”, the figures, letters and words “FORM GSTR-1, 1A
and 5” shall be substituted;
(C) against serial number 5, in second column, –
(I) in serial number (i), for the figures, letters and words “FORM GSTR-1 and 5”,
the figures, letters and words “FORM GSTR-1, 1A and 5” shall be substituted;
(II) in serial number (v),–
(1) for the figures, letters and words “FORM GSTR-1/5”, the figures,
letters and words “FORM GSTR-1/ 1A and 5” shall be substituted;
(2) for the figures, letters and words “filing of FORM GSTR-1”, the
figures, letters and words “filing of FORM GSTR-1/1A” shall be
substituted;
(D) against serial number 6, in second column, in serial number (i), for the figures, letters
and words “FORM GSTR-1 and 5”, the figures, letters and words “FORM GSTR-1, 1A
and 5” shall be substituted.
31. In the said rules, for FORM GSTR-2B, the following Form shall be substituted, namely:–
“FORM GSTR-2B
60
DELHI GAZETTE : EXTRAORDINARY
PART IV]
[See rule 60(7)]
Auto-drafted ITC Statement
(From FORM GSTR-1/IFF including E-Commerce supplies, GSTR-1A, GSTR-5, GSTR-6 and Import data received
from ICEGATE)
Financial Year
Month
1. GSTIN
2(a). Legal name of the registered person
2(b). Trade name, if any
2(c). Date of generation
3. ITC Available Summary
(Amount in ₹ for all tables)
S.No.
Heading
GSTR-3B
table
Integrated Tax
(₹)
Central
Tax (₹)
State/UT
tax (₹)
Cess
(₹)
Advisory
Credit which may be availed under FORM GSTR-3B
Part A
ITC Available - Credit may be claimed in relevant headings in GSTR-3B
I
All other ITC - Supplies from
registered persons other than
reverse charge
4(A)(5)
Net
input
tax
credit
may
be
availed
under Table
4(A)(5)
of
FORM
GSTR-3B.
Details
B2B - Invoices
B2B - Debit notes
ECO - Documents
B2B - Invoices (Amendment)
B2B - Debit notes (Amendment)
ECO - Documents (Amendment)
II
Inward Supplies from ISD
4(A)(4)
Net
input
tax
credit
may
be
availed
under Table
4(A)(4)
of
FORM
GSTR-3B.
Details
ISD – Invoices
ISD - Invoices (Amendment)
III
Inward
Supplies
liable
for
reverse charge
3.1(d)
4(A)(3)
These
supplies
shall
be
declared in
Table 3.1(d)
of
FORM
GSTR-3B
for payment
of
tax.
Net
input
tax
credit
may
be
availed
under Table
[PART IV
DELHI GAZETTE : EXTRAORDINARY
61
4A(3)
of
FORM
GSTR-3B
on payment
of tax.
Details
B2B – Invoices
B2B - Debit notes
B2B - Invoices (Amendment)
B2B - Debit notes (Amendment)
IV
Import of Goods
4(A)(1)
Net
input
tax
credit
may
be
availed
under Table
4(A)(1)
of
FORM
GSTR-3B.
Details
IMPG - Import of goods from
overseas
IMPG (Amendment)
IMGSEZ - Import of goods from
SEZ
IMGSEZ (Amendment)
Part B
ITC Available – Credit Notes should be net-off against relevant available headings in GSTR-3B
I
Others
4(A)
Credit
Notes shall
be
net-off
against
relevant
ITC
available
tables
[Table
4A(3,4,5)].
Liability
against
Credit
Notes
(Reverse
Charge)
shall be net-
off in Table
3.1(d).
Details
B2B - Credit notes
4(A)(5)
B2B - Credit notes (Amendment)
4(A)(5)
B2B - Credit notes (Reverse
charge)
3.1(d)
4(A)(3)
B2B - Credit notes (Reverse
charge) (Amendment)
3.1(d)
4(A)(3)
ISD - Credit notes
4(A)(4)
ISD - Credit notes (Amendment)
4(A)(4)
4. ITC Not Available Summary
(Amount in ₹ in all sections)
S.no.
Heading
GSTR-
3B
Table
Integra
ted Tax
(₹)
Central
Tax (₹)
State/
UT tax
(₹)
Cess
(₹)
Advisory
Credit which may not be availed under FORM GSTR-3B
Part
A
ITC Not Available
I
All other ITC - Supplies from
registered persons other than
reverse charge
4(D)(2)
Such credit shall not be taken
and has to be reported in table
4(D)(2) of FORM GSTR-3B.
Deta
ils
B2B – Invoices
B2B - Debit notes
62
DELHI GAZETTE : EXTRAORDINARY
PART IV]
S.no.
Heading
GSTR-
3B
Table
Integra
ted Tax
(₹)
Central
Tax (₹)
State/
UT tax
(₹)
Cess
(₹)
Advisory
ECO – Documents
B2B - Invoices (Amendment)
B2B
-
Debit
notes
(Amendment)
ECO
-
Documents
(Amendment)
II
Inward Supplies from ISD
4(D)(2)
Such credit shall not be taken
and has to be reported in table
4(D)(2) of FORM GSTR-3B
Deta
ils
ISD – Invoices
ISD - Invoices (Amendment)
III
Inward Supplies liable for
reverse charge
3.1(d)
4(D)(2)
These supplies shall be declared
in Table 3.1(d) of FORM
GSTR-3B for payment of tax.
Deta
ils
B2B – Invoices
B2B - Debit notes
B2B - Invoices (Amendment)
B2B
-
Debit
notes
(Amendment)
Part B ITC Not Available – Credit notes should be net-off against relevant ITC available headings in GSTR-3B
I
Others
4(A)
Credit Notes should be net-off
against relevant ITC available
tables [Table 4A(3,4,5)].
Deta
ils
B2B - Credit notes
4(A)(5)
B2B
-
Credit
notes
(Amendment)
4(A)(5)
B2B - Credit notes (Reverse
charge)
4(A)(3)
B2B - Credit notes (Reverse
charge) (Amendment)
4(A)(3)
ISD - Credit notes
4(A)(4)
ISD
-
Credit
notes
(Amendment)
4(A)(4)
5. ITC Reversal Summary (Rule 37A)
(Amount in ₹ in all sections)
S.no.
Heading
GSTR-
3B
Table
Integrat
ed
Tax
(₹)
Central
Tax (₹)
State/U
T
tax
(₹)
Cess (₹)
Advisory
Credit which may be reversed under FORM GSTR-3B
Part
A
ITC Reversed - Others
I
ITC Reversal on account of Rule
37A
4(B)(2)
Such credit shall be reversed and
has to be reported in table 4(B)(2)
of FORM GSTR-3B.
Detai
ls
B2B – Invoices
B2B - Debit notes
B2B - Invoices (Amendment)
B2B - Debit notes (Amendment)
Instructions:
1. Terms Used :-
a.
ITC – Input tax credit
b. B2B – Business to Business
[PART IV
DELHI GAZETTE : EXTRAORDINARY
63
c.
ISD – Input service distributor
d. IMPG – Import of goods
e.
IMPGSEZ – Import of goods from SEZ
f.
ECO – E-Commerce Operator
2. Important Advisory:
a) FORM GSTR-2B is a statement which has been generated on the basis of the information furnished by
your suppliers or by ECOs in their respective FORMS GSTR-1/IFF, 1A, 5 and 6. It is a static statement
and will be made available once a month. The documents filed by the Supplier in any FORMS GSTR-
1/IFF, 5 and 6 would reflect in the next open FORM GSTR-2B of the recipient irrespective of supplier’s
date of filing. Taxpayers are advised to refer FORM GSTR-2B for availing credit in FORM GSTR-3B.
However, in case of additional details, they may refer to their respective FORM GSTR-2A (which is
updated on near real time basis) for more details.
b) In addition, the supplies declared or amended in FORM GSTR-1A shall be made available in the next
open FORM GSTR-2B.
c) Input tax credit shall be indicated to be non-available in the following scenarios: -
i.
Invoice or debit note for supply of goods or services or both where the recipient is not
entitled to input tax credit as per the provisions of sub-section (4) of Section 16 of CGST
Act, 2017.
ii.
Invoice or debit note where the Supplier (GSTIN) and place of supply are in the same State
while recipient is in another State.
However, there may be other scenarios for which input tax credit may not be available to the taxpayers and
the same has not been generated by the system. Taxpayers should self-assess and reverse such credit in their
FORM GSTR-3B.
3. It may be noted that FORM GSTR-2B will consist of all the GSTR-1/IFFs,5s and 6s being filed by your
respective supplier or by ECOs. Generally, this date will be between filing date of GSTR-
1(Monthly/Quarterly)/IFF for previous month (M-1) to filing date of GSTR-1(Monthly/Quarterly)/IFF for the
current month (M). For example, GSTR-2B for the month of February will consist of all the documents filed
by suppliers in their GSTR-1/IFF, 5 and 6 from 00:00 hours on 12th February to 23:59 hours on 11th March. It
may be noted that for import of goods, the data is being updated on real time basis, therefore, imports made
in the month (month for which GSTR-2B is being generated for) shall be made available. The dates for
which the relevant data has been extracted is available under the “View Advisory” tab on the online portal.
4. It also contains information on imports of goods from the ICEGATE system including data on imports from
Special Economic Zones Units / Developers.
5. It may be noted that reverse charge credit on import of services is not part of this statement and will be
continued to be entered by taxpayers in Table 4(A)(2) of FORM GSTR-3B.
6. Table 3 captures the summary of ITC available as on the date of generation of GSTR-2B. It is divided into
following two parts:
A. Part A captures the summary of credit that may be availed in relevant tables of FORM GSTR-3B.
B. Part B captures the summary of credit that shall be net-off from relevant table of FORM GSTR-3B.
7. Table 4 captures the summary of ITC not available as on the date of generation of GSTR-2B. Credit available
in this table shall not be availed as credit in FORM GSTR-3B but to be reported as ineligible ITC in Table
4(D)(2) of FORM GSTR-3B. However, the liability to pay tax on reverse charge basis and the liability to net-
off credit on receipt of credit notes continues for such supplies.
8. Table 5 captures the summary of ITC to be reversed under Rule 37A on or before 30th November following
the end of financial year in which the ITC in respect of such invoice or debit note has been availed and
corresponding FORM GSTR-3B has not been furnished by the supplier. Credit auto populated in this table
shall be reversed in FORM GSTR-3B but should be reported as ITC reversed in Table 4(B)(2) of FORM
GSTR-3B. Table 5 shall be made available only in FORM GSTR 2B of the September of the next financial
year (made available in October).
9. Taxpayers are advised to ensure that the data generated in FORM GSTR-2B is reconciled with their own
records and books of accounts. Taxpayers shall ensure that
a.
No credit shall be taken twice for any document under any circumstances.
b. Credit shall be reversed wherever necessary.
64
DELHI GAZETTE : EXTRAORDINARY
PART IV]
c.
Tax on reverse charge basis shall be paid in cash.
10. Details of invoices, credit notes, debit notes, ISD invoices, ISD credit and debit notes, bill of entries etc. will
also be made available online and through download facility.
11. There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the
Government. A separate column will be provided for invoices / documents where such rate is applicable.
12. Table wise instructions:
Table No. and Heading
Instructions
ITC Available Summary
Table 3 Part A Section I
All other ITC - Supplies from
registered persons other than
reverse charge
i.
This section consists of the details of supplies (other than those on which tax
is to be paid on reverse charge basis), which have been declared and filed
by your suppliers or by ECOsin their FORM GSTR-1/IFF, GSTR-1A
andGSTR- 5.
ii. This table displays only the supplies on which input tax credit is available.
iii. Negative credit, if any may arise due to amendment in B2B - Invoices and
B2B - Debit notes. Such credit shall be net-off in Table 4A(5) of
FORM GSTR-3B.
Table 3 Part A Section II
Inward Supplies from ISD
i.
This section consists of the details of supplies, which have been declared
and filed by an input service distributor in their FORM GSTR-6.
ii. This table displays only the supplies on which ITC is available.
iii. Negative credit, if any, may arise due to amendment in ISD Amendments –
Invoices. Such credit shall be net-off in table 4A(4) of FORM GSTR-
3B.
Table 3 Part A Section III
Inward Supplies liable for
reverse charge
i.
This section consists of the details of supplies on which tax is to be paid on
reverse charge basis, which have been declared and filed by your suppliers
in their FORM GSTR-1/IFF and GSTR-1A.
ii. This table provides only the supplies on which ITC is available.
iii. These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for
payment of tax. Credit may be availed under Table 4(A)(3) of FORM
GSTR-3B on payment of tax.
iv. Negative credit, if any, may arise due to amendment in B2B - Invoices
(Reverse Charge) and B2B - Debit notes (Reverse Charge). Such credit
shall be net-off in Table 4(A)(3) of FORM GSTR-3B.
Table 3 Part A Section IV
Import of Goods
i.
This section provides the details of IGST paid by you on import of goods
from overseas and SEZ units / developers on bill of entry and amendment
thereof. These details are updated on near real time basis from the
ICEGATE system.
ii. This table shall consist of data on the imports made by you (GSTIN) in the
month for which GSTR-2B is being generated for.
iii. The ICEGATE reference date is the date from which the recipient is eligible
to take input tax credit.
iv. The table also provides if the Bill of entry was amended.
v. Information is provided in the tables based on data received from
ICEGATE.
Table 3 Part B Section I
Others
i.
This section consists of the details of credit notes received and amendment
thereof which have been declared and filed by your suppliers in their
FORM GSTR-1/IFF, GSTR-1Aand GSTR-5.
ii. These credit notes shall be net-off from relevant ITC available Tables
[Table 4A(3,4,5)] of FORM GSTR-3B.Liability against Credit Notes
(Reverse Charge) shall be net-off in Table 3.1(d)of FORM GSTR-3B.
ITC Not Available Summary
Table 4 Part A Section I
All other ITC - Supplies from
registered persons other than
i.
This section consists of the details of supplies (other than those on which tax
is to be paid on reverse charge basis), which have been declared and filed
by your suppliersor by ECOs in their FORM GSTR-1/IFF, GSTR-1Aand
[PART IV
DELHI GAZETTE : EXTRAORDINARY
65
reverse charge
GSTR-5.
ii. This table provides only the supplies on which ITC is not available.
iii. Such credit shall not be taken in FORM GSTR-3B. However, such credit
shall be reported as ineligible ITC in Table 4D(2) of FORMGSTR-3B.
Table 4 Part A Section II
Inward Supplies from ISD
i.
This section consists of details of the supplies, which have been declared
and filed by an input service distributor in their FORM GSTR-6.
ii. This table provides only the supplies on which ITC is not available.
iii. Such credit shall not be taken in FORM GSTR-3B. However, such credit
shall be reported as ineligible ITC in Table 4D(2) of FORMGSTR-3B.
Table 4 Part A Section III
Inward Supplies liable for
reverse charge
i.
This section consists of the details of supplies liable for reverse charge,
which have been declared and filed by your suppliers in their FORM
GSTR-1/IFF and GSTR-1A.
ii. This table provides only the supplies on which ITC is not available.
iii. These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for
payment of tax. However, credit will not be available on such supplies.
iv. Such credit shall be reported as ineligible ITC in Table 4D(2) of
FORMGSTR-3B.
Table 4 Part B Section I
Others
i.
This section consists details of the credit notes received and amendment
thereof which have been declared and filed by your suppliers in their
FORM GSTR-1/IFF, GSTR-1A and GSTR-5.
ii. This table provides only the credit notes on which ITC is not available.
iii. Such credit notes shall be net-off from relevant ITC available tables [Table
4A(3,4,5)] of FORMGSTR-3B.
Table 5 Part A Section I
ITC Reversal on account of
Rule 37A
i.
This table shall be made available only in FORM GSTR 2B of the
September (made available in October).
ii. The table shall contain details of Input Tax Credit required to be reversed in
respect of invoices or debit notes of previous financial year as per Rule
37A.
iii. Credit auto populated in this table shall be reversed in FORM GSTR-3B and
is to be reported in Table 4(B)(2) of FORM GSTR-3B.”.
32. In the said rules, with effect from date to be notified, in FORM GSTR-3B, -
(a) For Table 6.1, the following Table shall be substituted;
Description
Tax
payable
Adjustment
of negative
liability of
previous
tax period
Net Tax
Payable
(2-3)
Tax paid through ITC
Tax
paid
in
cash
Interest
paid in
cash
Late fee
paid in
cash
Integrated
tax
Central
tax
State/UT
tax
Cess
1
2
3
4
5
6
7
8
9
10
11
(A) Other than (i) reverse charge and (ii) supplies made u/s 9(5)
Integrated
tax
<Auto>
<Auto>
<Auto>
Central tax
<Auto>
<Auto>
<Auto>
State/ UT
tax
<Auto>
<Auto>
<Auto>
Cess
<Auto>
<Auto>
<Auto>
(B) Reverse charge and supplies made u/s 9(5)
Integrated
tax
<Auto>
<Auto>
<Auto>
Central tax
<Auto>
<Auto>
<Auto>
State/UT
tax
<Auto>
<Auto>
<Auto>
Cess
<Auto>
<Auto>
<Auto>
66
DELHI GAZETTE : EXTRAORDINARY
PART IV]
”;
(b) Table 6.2 shall be omitted.
33. In the said rules, in FORM GSTR-4, in Instructions, at Sr.No. 2, after the words “end of such financial year”, the
words and letters “for the financial year upto FY 2023-24. Further, the details in FORM GSTR-4, for every financial
year or part thereof, should be furnished till the thirtieth day of June following the end of such financial year for the
financial year 2024-25 onwards.” shall be inserted.
34. In the said rules, in Form GSTR-4A, for the brackets, letters, words and figures “(Auto-drafted from GSTR-1,
GSTR-5 and GSTR-7)”, the brackets, letters, words and figures “(Auto-drafted from GSTR-1, GSTR-1A, GSTR-5
and GSTR-7)” shall be substituted.
35 . In the said rules, with effect from 1st day of August, 2024, in Form GSTR-5,–
(i) in serial number 6, in the heading, for the figures, letters and words “Rs. 2.5 lakh”, the figures, letters and
words “ Rs. 1 lakh” shall be substituted;
(ii) in serial number 7, in the table, in clause (7B), in the heading, for the figures, letters and words “Rs. 2.5
Lakh”, the figure, letter and word “ Rs. 1 lakh” shall be substituted;
(iii) under the heading Instructions,–
(a) in serial number 7, in clause (ii), for the figures and letters “Rs. 2,50,000”, the figures and letters
“ Rs. 1,00,000” shall be substituted.
(b) in serial number 8, in clause (ii), for the figures, letters and words “Rupees 2.5 lakhs”, the figure,
letter and word “ Rs. 1 lakh” shall be substituted.
(c) in serial number 9, for the figures, letters and words “Rs 250000/-”, the figure and letter “Rs.
100000/-” shall be substituted.
36. In the said rules, in Form GSTR-6A, for the brackets, letters, words and figures “(Auto-drafted from GSTR-1,
GSTR-5 and GSTR-7)”, the brackets, letters, words and figures “(Auto-drafted from GSTR-1, GSTR-1A, GSTR-5
and GSTR-7)” shall be substituted.
37. In the said rules, with effect from a date to be notified, in Form GSTR-7,–
(i) for Table 3, the following Table shall be substituted, namely;-
“
GSTIN
of
deductee
Invoice/ document
details
Amount
paid to
deductee
liable
for TDS
Amount of tax deducted at
source
No.
Date
Value
Integrated
tax
Central
tax
State/UT
tax
1
2
3
4
5
6
7
8
”;
(ii) for Table 4, the following Table shall be substituted, namely;-
“
Original details
Revised details
Month
GSTIN
of
deductee
Invoice/ document
details
Amount
paid to
deductee
liable
for TDS
GSTIN
of
deductee
Invoice/ document
details
Amount
paid to
deductee
liable
for TDS
Amount of tax deducted at
source
No.
Date
value
No.
Date
value
Integrated
tax
Central
tax
State/
UT
tax
1
2
3
4
5
6
7
8
9
10
11
12
13
14
”;
(iii)
in Instructions, –
(a) for instruction at serial number 2, the following instruction shall be substituted, namely:-
[PART IV
DELHI GAZETTE : EXTRAORDINARY
67
“2. Table 3 to capture invoice/ document wise details of tax deducted.”;
(b) after instruction at serial number 4, the following instruction shallbe inserted, namely:-
“5. The amount liable for TDS in column 5 of Table 3 and column 6 and column 11 of Table 4,
shall be the amount excluding the Central tax, State tax/ Union territory tax, Integrated tax and cess,
indicated in the invoice.”.
38. In the said rules, in FORM GSTR-8, –
(i) under the heading Instructions, in paragraph 7, for the letters, words and figures “GSTR-1”, the letters,
words and figures “(GSTR-1 or GSTR-1A)” shall be substituted;
(ii) in FORM GSTR-8, with effect from a date to be notified, –
(a) for serial number 3, the following shall be substituted, namely:-
“3. Details of supplies made through e-commerce operator
(Amount in Rs. for all Tables)
GSTIN
of the
supplier
Details of supplies made which
attract TCS
Amount of tax collected at
source
Place of
Supply
(POS)
Gross
value of
supplies
made
Value of
supplies
returned
Net
amount
liable
for TCS
Integrated
Tax
Central
Tax
State
/UT
Tax
1
2
3
4
5
6
7
8
3A. Supplies made to registered persons
3B. Supplies made to unregistered persons
”;
(b) for serial number 4, the following shall be substituted, namely:-
“4.
Amendments to details of supplies in respect of any earlier statement
Original details
Revised details
Month
GSTIN
of
supplier
GSTIN
of
supplier
Details of supplies made which
attract TCS
Amount of tax collected at source
Place of
Supply
(POS)
Gross
value of
supplies
made
Value of
supply
returned
Net
amount
liable
for TCS
Integrated
Tax
Central
Tax
State/UT
Tax
1
2
3
4
5
6
7
8
9
10
4A. Supplies made to registered persons
4B. Supplies made to unregistered persons
”.
”;
39. In the said rules, in FORM GSTR-9, —
(A) in the Table, -
(i) in Pt. II, -
(a) in Sl no 4,
(I) after the entry relating to serial number G, the following serial number and
entry relating thereto shall be inserted, namely: -
“G1
Supplies
on
which
e-
commerce
operator
is
required to pay tax as per
section
9(5)
(including
amendments, if any)
68
DELHI GAZETTE : EXTRAORDINARY
PART IV]
”;
(II) against serial number H, -for the letters and word “Sub-total (A to G above)”,
the letters, figures and word “Sub-total (A to G1 above)” shall be substituted.”;
(b) in Sl no 5,
(I) after the entry relating to serial number C, the following serial number and
entry relating thereto shall be inserted, namely: -
“
C1
Supplies on which tax
is to be paid by e-
commerce
operators
as per section 9(5)
[Supplier to report]
”;
(II) against serial number N, for the letter, figures and words “Total Turnover
(including advances) (4N + 5M - 4G above)”, the letters, figures and word “Total
Turnover (including advances) (4N + 5M - 4G - 4G1 above)” shall be
substituted.”;
(B) under the heading Instructions, -
(i)
in paragraph 4, -
(a) after the word, letters and figures “or FY 2022-23”, the word, letters and figures “or
FY 2023-24” shall be inserted;
(b) in the Table –
(I) after the figures, letters and words “FORM GSTR-1” wherever they occur, the
figures, letters and words “as amended by FORM GSTR-1A, if any” shall be
inserted;
(II) after the entry relating to serial number 4G, the following serial number and
entry relating thereto shall be inserted, namely: -
4G1
Aggregate values of all the supplies (net of amendments) on which tax is to be paid by the e-
commerce operators under section 9(5) is to be reported by e-commerce operator. Table 15
and 15A of FORM GSTR-1 may be referred for filling up these details.
(III) after the entry relating to serial number 5C, the following serial number and
entry relating thereto shall be inserted, namely: -
5C1
Aggregate values of supplies (net of amendments) made by suppliers through e-commerce
operators on which e-commerce operators are liable to pay taxes under section 9(5) is required
to be reported here by supplier. Table 14(b) and 14A(b) of FORM GSTR-1 may be referred
for filling up these details.
[E-commerce
operator
to
report]
[PART IV
DELHI GAZETTE : EXTRAORDINARY
69
(IV) in second column, against serial numbers 5D, 5E and 5F, the following entries
shall be inserted at the end, namely: –
‘For FY 2023-24, 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.’;
(V) in second column, against serial numbers 5H, 5I, 5J and 5K, for the figures and
word “2021-22 and 2022-23”, the figures and word “2021-22, 2022-23 and 2023-24”
shall be substituted;
(VI) in second column, against serial number 5N, after the letters and word “on
reverse charge basis.”, the letters, figures and word “and supplies on which e-
commerce operators are required to pay taxes under section 9(5).” shall be inserted.”;
(ii)
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, 2021-22 and 2022-23”, the letters, figures and word “FY 2019-20, 2020-21,
2021-22, 2022-23 and 2023-24” shall respectively be substituted;
(b) against serial numbers 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, for the figures and word
“2021-22 and 2022-23”, the figures and word “2021-22, 2022-23 and 2023-24” shall be
substituted;
(c) against serial number 8A, -
(I) after the words “received from SEZs”, the words “and supplies received from
E-commerce operators” shall be inserted,
(II) after the words “corresponding suppliers”, the words “including e-commerce
operators” shall be inserted and
(III) the following entry shall be inserted at the end, namely: -
“However, for FY 2023-24 onwards, the total credit available for inwards supplies
(other than imports and inwards supplies liable to reverse charge but includes
services received from SEZs) pertaining to the financial year for which the return
is being furnished and reflected in table 3(I) of FORM GSTR-2B shall be auto-
populated in this table.”
(iii)
in paragraph 7, -
(a) after the words and figures “filed upto 30th November, 2023.”, the following entry
shall be inserted, namely: -
“For FY 2023-24, Part V consists of particulars of transactions for the previous
financial year but paid in the FORM GSTR-3B of April, 2024 to October, 2024 filed
upto 30th November, 2024.”;
(b) in the Table, in second column, -
(I) against serial numbers 10 & 11, the following entry shall be inserted at
the end, namely: -
“For FY 2023-24, 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, 2024 to October, 2024 filed upto 30th November, 2024
shall be declared here.”;
(II) against serial number 12, -
i. after the words, letters, figures and brackets “upto 30th
November, 2023 shall be declared here. Table 4(B) of FORM
GSTR-3B may be used for filling up these details.”, the following
entry shall be inserted, namely: -
70
DELHI GAZETTE : EXTRAORDINARY
PART IV]
“For FY 2023-24, aggregate value of reversal of ITC which was
availed in the previous financial year but reversed in returns
filed for the months of April, 2024 to October, 2024 filed upto 30th
November, 2024 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 “2021-22 and 2022-23”, the figures and
word “2021-22, 2022-23 and 2023-24” shall be substituted;
(c) against serial number 13, -
(I) after the words, letters and figures “reclaimed in FY 2023-24, the details
of such ITC reclaimed shall be furnished in the annual return for FY 2023-
24,”, the following entry shall be inserted, namely: -
“For FY 2023-24, 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, 2024 to October, 2024 filed upto 30th November, 2024
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
2023-24 as per second proviso to sub-section (2) of section 16 but was
reclaimed in FY 2024-25, the details of such ITC reclaimed shall be
furnished in the annual return for FY 2024-25.”;
(II) for the figures and word “2021-22 and 2022-23”, the figures and word
“2021-22, 2022-23 and 2023-24” shall be substituted;
(iv)
in paragraph 8, in the Table, in second column, -
(a) against serial numbers, -
(I) 15A, 15B, 15C and 15D,
(II) 15E, 15F and 15G,
(III)16A,
(IV)16B and
(V) 16C;
for the figures and word “2021-22 and 2022-23” wherever they occur, the letters, figures
and word “2021-22, 2022-23 and 2023-24” shall be substituted.”;
(b) against serial number 17 & 18,
(I) for the figures and word “2021-22 and 2022-23”, the letters, figures and word
“2021-22, 2022-23 and 2023-24” shall be substituted.”;
(II) after the figures, letters and words “FORM GSTR-1”, the figures, letters and
words “as amended by FORM GSTR-1A, if any” shall be inserted.
40. In the said rules, in FORM GSTR-9C,-
(i) under the heading Instructions, -
(a) in paragraph 4, in the Table, in second column, for the figures and word,-
i. “2021-22 and 2022-23”, wherever they occur, the figures and word “2021-22, 2022-23 and
2023-24” shall be substituted, and
ii. “2020-21 and 2021-22", wherever they occur, the figures and word “2020-21, 2021-22,
2022-23 and 2023-24” shall be substituted;
(b) in paragraph 6, in the Table, in second column, against serial number 14, for the figures and
word “2021-22 and 2022-23”, the figures and word “2021-22, 2022-23 and 2023-24” shall be
substituted.
[PART IV
DELHI GAZETTE : EXTRAORDINARY
71
41. In the said rules, in FORM RFD-01,–
(i) under the heading Instructions, in paragraph 10, for the figures, letters and words “GSTR-1 and GSTR-2”,
the figures, letters and words “GSTR-1 as amended by GSTR-1A, if any” shall be substituted;
(ii) after Statement-8, the following shall be inserted, namely:-
“Statement 9A [rule 89(2)(bb)]
Refund Type: Additional integrated tax paid on upward revision in price of goods subsequent to export
Export Invoice
Shipping Bill
Export
remittance
details
Refund
details
Post export price increase
supplementary invoices/ debit note & IGST payment details
Additional export remittance
details
No
.
Dat
e
Tota
l
valu
e of
Invo
ice
Po
rt
of
ex
po
rt
Co
de
N
o
.
D
a
t
e
BRC/
FIRC
No.
Da
te
Remitt
ance
amoun
t
Am
oun
t
Dat
e
of
san
ctio
n
No.
Da
te
Total
value
of
suppleme
ntary
invoice
Paid
in
FORM
GSTR-3B
return
period
Total
additional
IGST paid
Interest
paid
on
IGST
amount
BRC/
FIRC
No.
Date
Addition
al
remittanc
e amount
(1)
(2)
(3)
(4) (5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
Statement 9B [rule 89(2)(bc)]
Refund Type: Details of debit/ credit notes/ supplementary invoice issued for export of goods
S.
No.
Type
of
document
(Debit
Note/
Credit
Note/
supplement
ary
invoice)
Debit
Note/
Credit
Note/
supple
menta
ry
invoic
e
Date
of
doc
ume
nt
Document
Declared
in GSTR-
1 for the
month
Tax liability paid/
ITC
claimed
in
respect of document
declared in GSTR-
3B for the month
BRC/ foreign
inward
remittance
certificate
No.
Date of BRC/
foreign
inward
remittance
certificate
Whether
refund
claimed
for
shipping bill
under
Rule
96 (Y/N)
Details
of such
shipping
Bill No.
Date of
such
shipping
bill
Port of
export
code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
”.
42. In the said rules, after FORM RFD-10, the following Form shall be inserted, namely: -
“FORM GST RFD-10A
(See Rule 95B)
Application for refund by Canteen Stores Department (CSD)
1. GSTIN :
2. Name :
3. Address :
4. Tax Period (Quarter) : From <DD/MM/YY>To <DD/MM/YY>
5. Amount of Refund Claim :<INR><In Words>
6. Details of inward supplies of goods received:
GSTIN
of
the Supplier
Type of the Document Invoice details / Debit Notes /
Credit Notes
Rate
Taxable
Value
Amount of Tax
Invoices/Credit
Notes/Debit notes
No.
Date
Value
Integrated
Tax
Central
Tax
State Tax
1
2
3
4
5
6
7
8
9
10
7. Total refund applied for:
Central Tax
State/UT Tax
Integrated Tax
Total
<Total>
<Total>
<Total>
<Total>
72
DELHI GAZETTE : EXTRAORDINARY
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8. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder
e. Address of Bank Branch
f. IFSC
g. MICR
9. Attachment of the documents along with the refund application:
10. Verification
I _______ as an authorised representative of << Name of Canteen Stores Department>> 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 further declare that all the goods, in respect of which the refund is
being claimed, have been received by us for the purpose of subsequent supply of such goods to the Unit Run
Canteens of the CSD or to the authorized customers of the CSD and that no refund has been claimed earlier
against any of the invoices against which refund has been claimed in this application.
Date:
Signature of Authorised Signatory:
Place:
Name:
Designation / Status.”.
43. In the said rules, for the header of FORM GST APL-02, the following header shall be substituted, namely: -
“[See Rules 108(3), 109(2), 110(1) and 111(1)]”.
44. In the said rules, after FORM GST APL-05, the following Form shall be inserted, namely: -
“FORM GST APL-05/07 W
[See rule 113A]
Application for Withdrawal of Appeal /Application filed before the Appellate Tribunal
1. GSTIN:
2. Name of Business (Legal) (in case appeal is filed under sub-section (1) of section 112)
3. Name and designation of the appellant (in case appeal is filed under sub-section (3) of section 112):
4. Order No.& Date:
5. ARN of the Appeal & Date:
6. Reasons for Withdrawal:
i.
Acceptance of order of the First Appellate Authority.
ii.
Acceptance of order of an Appellate Tribunal/ Court on similar subject matter
iii.
Need to file appeal/application again after rectification of mistakes/omission in the filed
appeal/application
[PART IV
DELHI GAZETTE : EXTRAORDINARY
73
iv.
Amount involved in appeal is less than the monetary limit fixed for Appeal as per provisions of sub-
section (2) of section 112
v.
Amount involved in the application is less than the monetary limit fixed for application as per the
provisions of sub-section (1) of section 120
vi.
Any other reason
7. Declaration (applicable in case appeal is filed under sub-section (1) of section 112):
I/We <Taxpayer Name> hereby solemnly affirm and declare that the information given herein is true and correct to
the best of my/ our knowledge and belief and nothing has been concealed therefrom.
Place:
Signature
Date:
Name of Applicant /Applicant Officer
Designation/ Status”.
45. In the said rules, for the FORM GST DRC-01A, the following Form shall be substituted, namely:-
“FORM GST DRC-01A
Intimation of tax ascertained as being payable under section 73(5)/74(5)
[See Rule 142 (1A), (2A)]
Part A
No.: Date:
Case ID No.
To
GSTIN……………………………
Name……………………………
Address…………………………
Case Proceeding Reference No………………- Intimation of liability under section 73(5)/section 74(5)
Please refer to the above proceedings. In this regard, the amount of tax/interest/penalty payable by you under
section 73(5) / 74(5) with reference to the said case as ascertained by the undersigned in terms of the available
information, as is given below:
Act
Period
Tax
Interest
Penalty
Total
CGST Act
SGST/UTGST Act
IGST Act
Cess
Total
The grounds and quantification are attached / given below:
74
DELHI GAZETTE : EXTRAORDINARY
PART IV]
You are hereby advised to pay the amount of tax as ascertained above along with the amount of applicable
interest in full by ……..,failing which Show Cause Notice will be issued under section 73(1).
OR
You are hereby advised to pay the amount of tax as ascertained above along with the amount of applicable
interest and penalty under section 74(5) by …….., failing which Show Cause Notice will be issued under
section 74(1).
In case you wish to file any submissions against the above ascertainment, the same may be furnished by……...
in Part B of this Form.
Signature…………………
Name………………………
Designation………………
Jurisdiction ------------------
Address ----------------------
Part B
Reply to the communication for payment before issue of Show Cause Notice
[See Rule 142 (2A)]
Reference No. of Intimation:
Date:
Please refer to Intimation ID…………… in respect of Case ID……………….vide which the liability of tax
payable as ascertained under section 73(5) / 74(5) was intimated.
In this regard,
A. this is to inform that the said liability is discharged partially/ fully to the extent of Rs. …………… through
…………..………and the submissions regarding remaining liability are attached / given below:
OR
B. the said liability is not acceptable and the submissions in this regard are attached / given below:
Signature of Authorised Signatory
Name……………………………
Designation / Status ………
Part C
[See Rule 142(2A)]
Reference No. of Intimation: Date:
To
Upload Attachment
Upload Attachment
[PART IV
DELHI GAZETTE : EXTRAORDINARY
75
GSTIN……………………………
Name……………………………
Address…………………………
Acceptance of submission and/or payment made in reply to intimation made in Part-A of FORM GST DRC-01A
This has reference to the communication issued in Part-A of FORM GST DRC-01A vide reference no. ----------
dated ----------, the payment made through FORM GST DRC-03 vide reference no. ------ dated --------.The said
payment made by you has been found satisfactory and hence accepted.
OR
This has reference to the reply furnished vide reference no. ------ dated -------- in response to the communication
issued in Part-A of Form GST DRC-01A vide reference no. ---------- dated ----------. along with the payment made
through FORM GST DRC-03 vide reference no. ------ dated --------. The said submission and the payment made by
you has been found satisfactory and hence accepted.
OR
This has reference to the reply furnished vide reference no. ------ dated -------- in response to the communication
issued in Part-A of Form GST DRC-01A vide reference no. ---------- dated ----------. The said reply has been found
satisfactory and hence accepted.
Signature…………………
Name…………………
Designation………………
Jurisdiction ………………
Address ……………
46. In the said rules, in FORM GST DRC-01B,–
(i) in Part A, in serial number 1, –
(a) after the words, letters and figures “furnished by you in FORM GSTR-1”, the words, letters and
figures “as amended in FORM GSTR-1A, if any,” shall be inserted;
(b) in the table, for the figures, letters and words “FORM GSTR-1/IFF”, the figures, letters and
words “FORM GSTR-1/GSTR-1A/IFF” shall be substituted;
(ii) in Part B, in serial number B, in the table, for the figures, letters and words “FORM GSTR-1/IFF”
wherever they occur, the figures, letters and words “FORM GSTR-1/GSTR-1A/IFF” shall be substituted.
47. In the said rules, in FORM GST DRC-03,–
(i) in Table,
(a) for entry at serial number (3A), the following entry shall be substituted, namely;-
“
Upload Attachment ”;
3A Shipping bill details
of erroneous IGST
refund (to be enabled
only if the specified
categories chosen in
drop down menu)
(i) Shipping Bill/ Bill of Export No. &
Date:
(ii) Amount of IGST paid on export of
goods:
(iii) Notification No. used for procuring
inputs
at
concessional
rate
or
exemption (in cases of contravention
of sub-rule 10 of Rule 96):
(iv) Date of notification:
(v) Amount of refund received:
(vi) Amount of erroneous refund to be
76
DELHI GAZETTE : EXTRAORDINARY
PART IV]
(b) for the entry at serial number (5), the following entry shall be substituted, namely,–
48. In the said rules, after FORM GST DRC-03, the following Form shall be inserted, namely:—
“FORM GST DRC- 03A
[See rules 142(2B)]
Application for adjustment of the amount paid through FORM GST DRC-03 against the order of demand
1.
GSTIN
2.
Legal name
< Auto>
3.
Trade name, if any
< Auto>
4.
ARN of DRC-03A
< Auto>
5.
Date of filing DRC-03A
< Auto>
6.
ARN of the DRC-03 through which
payment made
7.
Date of filing of DRC-03
<Auto>
8.
Amount paid through DRC-03
< Auto>
deposited:
(vii) Date of credit of refund in Bank
Account: ”;
“
5.
Details of
i.
Audit
ii.
Inspection or investigation
iii.
After issuance of SCN/ Statement but before
issuance of the order
iv.
Scrutiny,
v.
Intimation of tax ascertained through FORM
GST DRC-01A,
vi.
Payment made in response to FORM GST DRC
-01 B,
vii.
Payment made in response to FORM GST DRC
-01 C,
viii.
Deposit of Erroneous Refund of unutilized ITC,
ix.
Non-receipt of foreign remittance in respect of
refund of unutilized ITC on export of goods under
Rule 96B
x.
Others (specify)
Reference
No./ARN
Date of issue/filing
”.
[PART IV
DELHI GAZETTE : EXTRAORDINARY
77
(Amount in Rs.)
Sr.
No.
Tax
Period
Act
Place of
Supply (POS)
Tax/
Cess
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
8
9
10
<
Auto>
< Auto>
<
Auto>
< Auto>
<
Auto>
< Auto>
< Auto>
< Auto>
< Auto>
< Auto>
<
Auto>
< Auto>
<
Auto>
< Auto>
<
Auto>
< Auto>
< Auto>
< Auto>
< Auto>
< Auto>
Total
< Auto>
<
Auto>
< Auto>
< Auto>
< Auto>
< Auto>
< Auto>
< Auto>
< Auto>
9.
Reference no. of the order of demand
against which payment was intended
to be made (including rectification /
appeal order)
10.
Date of issue of the order
<Auto>
11.
Amount of demand
<Auto>
(Amount in Rs.)
Sr.
No.
Tax
Period
Act
Place of
Supply (POS)
Tax/
Cess
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
8
9
10
<
Auto>
< Auto>
<
Auto>
< Auto>
<
Auto>
< Auto>
< Auto>
< Auto>
< Auto>
< Auto>
<
Auto> < Auto>
<
Auto> < Auto>
< Auto> < Auto>
< Auto>
< Auto>
< Auto>
< Auto>
Total
< Auto>
<
Auto> < Auto>
< Auto> < Auto>
< Auto>
< Auto>
< Auto>
< Auto>
12.
UNDERTAKING
I hereby undertake that the payment made vide the FORM GST DRC-03 with unique ARN number
mentioned at S. No. 6 above, has actually been paid by me as ‘payment towards demand’ intended to be paid
against the demand (with unique ARN number of FORM GST DRC -07, or GST DRC-08 or FORM GST
APL-04, as the case may be, mentioned at S. No. 9 above) and has not been used towards any other demand/
payment to be made by me.
I also undertake to pay back to the Government the amount so adjusted using this form along with
applicable interest, if any of the details declared above are found to be false subsequently. I will also be liable
to penal action under Section 122(1)(x) of CGST Act.
13.
Verification-
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
Date ……………..
Signature of Authorized Signatory
Name
Designation / Status ”.
49. In the said rules, for FORM GST DRC-04, the following Form shall be substituted, namely:-
78
DELHI GAZETTE : EXTRAORDINARY
PART IV]
“FORM GST DRC – 04
[See rule 142(2) & 142(3)]
Reference No:
Date:
To
_______________ GSTIN/ID
----------------------- Name
_______________ Address
Tax Period -------------
F.Y. ----------
ARN -
Date –
Acknowledgement of payment made voluntarily.
The payment made by you vide application referred to above is hereby acknowledged to the extent of
the amount paid.
This is a system generated acknowledgement and does not require signature.”.
By Order and in the Name of the Lt. Governor of
the National Capital Territory of Delhi,
MANGEJ SINGH, Dy. Secy. (Fin.)
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 last amended vide notification No.
52/2023 – State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide
number F.3 (07)/Fin.(Exp-I)/2025-26/DS-I/475, dated 2nd June, 2025.
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: 2025.10.13 16:20:07 +05'30'