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

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}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

DELHI GAZETTE : EXTRAORDINARY

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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:-

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DELHI GAZETTE : EXTRAORDINARY

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“(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

PART IV]

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'