8069 DG/2025

(1)

रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99

xxxGIDHxxx

xxxGIDExxx

असाधारण

EXTRAORDINARY

प्राजधकार से प्रकाजित

PUBLISHED BY AUTHORITY

भाग IV

PART IV

राष्ट्रीय रािधानी राज्य क्षेत्र दिल्ली सरकार

GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI

जित्त (व्यय-I) जिभाग

अजधसूचना

दिल्ली, 1 दिसम् बर, 2025

सं. 22/2024-राज्य कर

फा.सं. 3(36)/जित्त(व्यय-I)/2025-26/डीएस-I/1154.— fnYyh eky ,oa lsok dj vfèkfu;e] 2017

¼2017 dk 03½ ¼rRi”pkr~ vfèkfu;e ds :i esa lanfHkZr½ dh èkkjk 148 ds varxZr çnÙk 'kfä;ksa dk ç;ksx

djrs gq,] jk"Vªh; jktèkkuh {ks= fnYyh ds mijkT;iky] ifj"kn dh flQkfj'kksa ij] vkns'k ds lqèkkj ds fy,

fuEufyf[kr fo'ks"k çfØ;k dks vfèklwfpr djrs gSa] ftldk ikyu iath—r O;fä;ksa ¼rRi”pkr~ mä O;fä

ds :i esa lanfHkZr½ ds oxZ }kjk fd;k tk,xk] ftuds f[kykQ mä vfèkfu;e dh èkkjk 73 ;k èkkjk 74 ;k

èkkjk 107 ;k èkkjk 108 ds varxZr dksÃ vkns'k tkjh fd;k x;k gS] ftlesa mä vfèkfu;e dh èkkjk 16 dh

mi&èkkjk ¼4½ ds çkoèkkuksa ds mYya?ku ds dkj.k buiqV dj izR;; ds xyr ykHk dh ekax dh iqf"V dh

xÃ gS] ysfdu tgka ,slk buiqV dj izR;; vc mä vfèkfu;e dh èkkjk 16 dh mi&èkkjk ¼5½ ;k mi&èkkjk

¼6½ ds çkoèkkuksa ds vuqlkj miyCèk gS] vkSj tgka mä vkns'k ds f[kykQ vihy nk;j ugÈ dh xÃ gS]

vFkkZr~%&

सं. 370]

दिल्ली, सोमिार, दिसम् बर 1, 2025 अग्रहायण 10, 1947

[रा.रा.रा.क्षे.दि. सं. 357

No. 370]

DELHI, MONDAY, DECEMBER 1, 2025/ AGRAHAYANA 10, 1947

[N. C. T. D. No. 357

भारत सरकार

GOVERNMENT OF INDIA

एस.जी.-डी.एल.-अ.-03122025-268193

SG-DL-E-03122025-268193

DELHI GAZETTE : EXTRAORDINARY

PART IV]

mä O;fä] bl vfèklwpuk ds tkjh gksus dh frfFk ls Ng ekg dh vofèk ds Hkhrj] lkekU; iksVZy

ij bysDVª‚fud :i ls] mä vfèkfu;e dh èkkjk 73 ;k èkkjk 74 ;k èkkjk 107 ;k èkkjk 108 ds

varxZr tkjh fd, x, vkns'k ds lqèkkj ds fy, ,d vkosnu nk;j djsxk] tSlk Hkh ekeyk gks] mä

vfèkfu;e dh èkkjk 16 dh mi&èkkjk ¼4½ ds çkoèkkuksa ds mYya?ku ds dkj.k buiqV dj izR;; ds

xyr ykHk dh ekax dh iqf"V djrk gS] ysfdu tgka ,slk buiqV dj izR;; vc mä vfèkfu;e dh

èkkjk 16 dh mi&èkkjk ¼5½ ;k mi&èkkjk ¼6½ ds çkoèkkuksa ds vuqlkj miyCèk gS] vkSj tgka mä

vkns'k ds f[kykQ vihy nk;j ugÈ dh xÃ gSA

mä O;fä dks mä vkosnu ds lkFk bl vfèklwpuk ds vuqyXud *d* esa fn, x, çi= esa

tkudkjh viyksM djuh gksxh A

mä vkns'k esa lqèkkj djus ds fy, mi;qDr vfèkdkjh og çkfèkdkjh gksxk ftlus ,slk vkns'k tkjh

fd;k Fkk] vkSj mä çkfèkdkjh mä vkosnu ij fu.kZ; ysxk rFkk tgka rd laHko gks] mä vkosnu

dh frfFk ls rhu ekg dh vofèk ds Hkhrj lq/kkfjr vkns'k tkjh djsxkA

tgka ifjPNsn 1 esa fuÆn"V vkns'k esa dksÃ lqèkkj fd;k tkuk visf{kr gS vkSj] mä çkfèkdkjh us

mldk la'kksfèkr vkns'k tkjh dj fn;k gS] rks mä çkfèkdkjh lq/kkfjr vkns'k dk lkjka'k

bysDVª‚fud :i ls viyksM djsxk &

¼i½

izi= th,lVh Mhvkjlh&08 esa] ,sls ekeyksa esa tgka mä vfèkfu;e dh èkkjk 73 ;k èkkjk

74 ds varxZr tkjh vkns'k esa lqèkkj fd;k tkrk gS( vkSj

¼ii½ çi= th,lVh ,ih,y&04 esa] ,sls ekeyksa esa tgka mä vfèkfu;e dh èkkjk 107 ;k èkkjk

108 ds varxZr tkjh vkns'k esa lqèkkj fd;k tkrk gSA

lqèkkj dsoy ,sls buiqV dj izR;; dh ekax ds lacaèk esa fd;k tkuk visf{kr gS] ftlds ckjs esa ;g

vkjksi yxk;k x;k gS fd mls mä vfèkfu;e dh èkkjk 16 dh mièkkjk ¼4½ ds çkoèkkuksa ds

mYya?ku esa xyr rjhds ls çkIr fd;k x;k gS] fdUrq tgka ,slk buiqV dj izR;; vc mä èkkjk

16 dh mièkkjk ¼5½ ;k mièkkjk ¼6½ ds çkoèkkuksa ds vuqlkj miyCèk gSA

tgka ,sls lqèkkj ls mä O;fä ij çfrdwy çHkko iM+rk gS] ogka ,sls lqèkkj djus okys çkfèkdkjh

}kjk çk—frd U;k; ds fl)karksa dk ikyu fd;k tk,xkA

vuqyXud d

fnYyh eky ,oa lsok dj vfèkfu;e] 2017 ¼2017 dk 3½ dh èkkjk 148 ds varxZr vfèklwfpr vkns'k ds

lqèkkj ds fy, fo'ks"k çfØ;k ds varxZr vkns'k ds lqèkkj ds fy, vkosnu ds lkFk iath—r O;fä }kjk

viyksM fd;k tkus okyk çi=

vk/kkjHkwr fooj.k%

¼ad½

th,lVhvkÃ,u%

¼[k½

fof/kd uke%

¼x½

O;kikj dk uke] ;fn dksÃ gks%

¼?k½

og vkns'k ftlds lacaèk esa lqèkkj vkosnu nk;j fd;k x;k gS%

¼1½ vkns'k lanHkZ la[;k%

¼2½ vkns'k frfFk%

mä vkns'k esa iqf"V fd, x, ekax dk fooj.k %

[PART IV

DELHI GAZETTE : EXTRAORDINARY

¼jkf'k #i;s esa½

Ø0la0

foRrh; o"kZ

vkbZth,lVh

lhth,lVh

,lth,lVh

midj

lfgr

dqy dj

C;kt

tqekZuk

2017-18

2018-19

2019-20

2020-21

2021-22

2022-23

dqy

mijksä Øe la[;k 2 dh rkfydk esa mfYyf[kr jkf'k esa ls%

¼ad½

èkkjk 16 dh mièkkjk ¼4½ ds mYya?ku ds dkj.k xyr rjhds ls çkIr buiqV dj izR;; dh mä

vkns'k esa iqf"V dh xÃ ekax dk fooj.k] tks vc fnYyh eky ,oa lsok dj vfèkfu;e] 2017 ¼2017

dk 3½ ¼mä vfèkfu;e½ dh èkkjk 16 dh mièkkjk ¼5½ ds vuqlkj ik= gS%

¼jkf'k #i;s esa½

Ø0la0

foRrh; o"kZ

vkbZth,lVh

lhth,lVh

,lth,lVh

midj

lfgr

dqy dj

C;kt

tqekZuk

2017-18

2018-19

2019-20

2020-21

dqy

vkSj@;k

¼[k½

èkkjk 16 dh mièkkjk ¼4½ ds mYya?ku ds dkj.k xyr rjhds ls çkIr buiqV dj izR;; dh mä

vkns'k esa iqf"V dh xÃ ekax dk fooj.k] ÅijksDr ¼d½ esa mfYyf[kr ds vfrfjDr] tks vc mä

vfèkfu;e dh èkkjk 16 dh mièkkjk ¼6½ ds vuqlkj ik= gS%

¼jkf'k #i;s esa½

Ø0la0

foRrh; o"kZ

vkbZth,lVh

lhth,lVh

,lth,lVh

midj

lfgr

dqy dj

C;kt

tqekZuk

2017-18

2018-19

2019-20

2020-21

2021-22

2022-23

dqy

DELHI GAZETTE : EXTRAORDINARY

PART IV]

?kks"k.kk%

1- eSa opu nsrk gwa fd mä vfèkfu;e dh èkkjk 107 ;k èkkjk 112 ds varxZr dksÃ vihy ml

vkns'k ds fo#) yafcr ugÈ gS ftlds fo#) ;g lqèkkj vkosnu nk;j fd;k x;k gSA

2- eSa ?kks"k.kk djrk@djrh gw¡ fd esjs }kjk nh xÃ lHkh tkudkjh lVhd vkSj lR; gSA eSa

le>rk@le>rh gw¡ fd fdlh Hkh xyr ?kks"k.kk ;k rF;ksa dks fNikus ij ;g vkosnu vekU; gks

tk,xk vkSj cdk;k jkf'k ds fy, ykxw C;kt vkSj tqekZus lfgr olwyh dh dk;Zokgh dh tk

ldrh gSA

lR;kiu%

eSa &&&&&&&&&&&&&&& ¼çkfèk—r gLrk{kjdrkZ dk uke½] ,rí~okjk ?kks"k.kk djrk@djrh gw¡

fd ÅijksDr nh xÃ tkudkjh esjs lokZsRre Kku ,oa fo”okl ds vuqlkj lR; vkSj lgh gSA eSa

le>rk@le>rh gw¡ fd fdlh Hkh xyr ?kks"k.kk ;k rF;ksa dks fNikus ij esjk vkosnu jí gks

tk,xkA

vfèk—r gLrk{kjdrkZ ds gLrk{kj

uke@inuke

esy irk

eksckby ua0%

राष्ट्रीय रािधानी क्षेत्र दिल्ली के उपराज्यपाल

के आिेि से तथा उनके नाम पर,

मंगेि ससंह, उप-सजचि (जित्त)

FINANCE (EXPENDITURE-I) DEPARTMENT

NOTIFICATION

Delhi, the 1st December, 2025

No. 22/2024-State Tax

F.No. 3 (36)/Fin.(Exp-I)/2025-26/DS-I/1154.— In exercise of the powers conferred under the

section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereinafter referred to as the said

Act), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the

Council, hereby notifies the following special procedure for rectification of order, to be followed by the

class of registered persons (hereinafter referred to as the said person), against whom any order under

section 73 or section 74 or section 107 or section 108 of the said Act has been issued confirming demand

for wrong availment of input tax credit, on account of contravention of provisions of sub-section (4) of

section 16 of the said Act, but where such input tax credit is now available as per the provisions of sub-

section (5) or sub-section (6) of section 16 of the said Act, and where appeal against the said order has not

been filed, namely:–

The said person shall file, electronically on the common portal, within a period of six months from

the date of issuance of this notification, an application for rectification of an order issued under section 73

or section 74 or section 107 or section 108 of the said Act, as the case may be, confirming demand for

wrong availment of input tax credit, on account of contravention of provisions of sub-section (4) of section

16 of the said Act, but where such input tax credit is now available as per the provisions of sub-section (5)

or sub-section (6) of section 16 of the said Act, and where appeal against the said order has not been filed.

The said person shall, along with the said application, upload the information in the proforma in

[PART IV

DELHI GAZETTE : EXTRAORDINARY

Annexure A of this notification.

The proper officer for carrying out rectification of the said order shall be the authority who had

issued such order, and the said authority shall take a decision on the said application and issue the rectified

order, as far as possible, within a period of three months from the date of the said application.

Where any rectification is required to be made in the order referred to in paragraph 1 and, the said

authority has issued a rectified order thereof, then the said authority shall upload a summary of the rectified

order electronically –

(i) in FORM GST DRC-08, in cases where rectification of an order issued under section 73 or

section 74 of the said Act is made; and

(ii) in FORM GST APL-04, in cases where rectification of an order issued under section 107 or

section 108 of the said Act is made.

The rectification is required to be made only in respect of demand of such input tax credit which

has been alleged to be wrongly availed in contravention of provisions of sub-section (4) of section 16 of the

said Act, but where such input tax credit is now available as per the provisions of sub-section (5) or sub-

section (6) of the said section 16.

Where such rectification adversely affects the said person, the principles of natural justice shall be

followed by the authority carrying out such rectification.

Annexure A

Proforma to be uploaded by the registered person along with the application for rectification of order

under special procedure for rectification of order notified under section 148 of the Delhi Goods and

Services Tax Act, 2017 (3 of 2017)

1. Basic Details:

(a) GSTIN:

(b) Legal Name:

(d) Order in respect of which rectification application has been filed:

(1) Order Reference Number:

(2) Order Date:

2. Details of demand confirmed in the said order:

(Amount in Rs.)

Sr.

No.

Financial

Year

IGST

CGST

SGST

CESS

Total Tax

including

Cess

Interest

Penalty

2017-18

2018-19

2019-20

2020-21

2021-22

2022-23

Total

Out of the amount mentioned in the Table in serial number 2 above:

DELHI GAZETTE : EXTRAORDINARY

PART IV]

(a) the details of the demand confirmed in the said order, of the input tax credit wrongly availed on

account of contravention of sub-section (4) of section 16, which is now eligible as per sub-

section (5) of section 16 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017) (the said

Act):

(Amount in Rs.)

Sr. No.

Financial

Year

IGST

CGST

SGST

CESS

Total

Tax

including

Cess

Interest

Penalty

2017-18

2018-19

2019-20

2020-21

Total

and/or

(b) the details of the demand confirmed in the said order of the input tax credit wrongly availed on

account of contravention of sub-section (4) of section16, other than that mentioned in (a) above,

which is now eligible as per sub-section (6) of section 16 of the said Act:

(Amount in Rs.)

Sr. No.

Financial

Year

IGST

CGST

SGST

CESS

Total Tax

including

Cess

Interest

Penalty

2017-18

2018-19

2019-20

2020-21

2021-22

2022-23

Total

Declaration:

1. I undertake that, no appeal under section 107 or section 112 of the said Act is pending against

the order against which this rectification application is filed.

2. I declare that all information provided by me is accurate and truthful. I understand that any

incorrect declaration or suppression of facts will render this application void and may lead to recovery

proceedings for the outstanding dues along with applicable interest and penalties.

[PART IV

DELHI GAZETTE : EXTRAORDINARY

Verification:

I________________ (name of the authorised signatory), hereby declare that the information

provided above is true and correct to the best of my knowledge and belief. I understand that any

incorrect declaration or suppression of facts will render my application void.

Signature of authorised signatory

Name/Designation

Email address

Mobile No.

By Order and in the Name of the Lt. Governor

of the National Capital Territory of Delhi,

MANGEJ SINGH, Dy. Secy.(Fin.)

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064

and Published by the Controller of Publications, Delhi-110054.

GORAKHA NATH

YADAVA

Digitally signed by GORAKHA

NATH YADAVA

Date: 2025.12.03 15:57:36 +05'30'