(1119)
Haryana Government Gazette
EXTRAORDINARY
Published by Authority
© Govt. of Haryana
No. 46-2018/Ext.] CHANDIGARH, THURSDAY, MARCH 15, 2018 (PHALGUNA 24, 1939 SAKA)
gfj;k.kk ljdkj
vkcdkjh rFkk djk/kku foHkkx
vf/klwpuk
fnukad 15 ekpZ] 2018
la[;k 33@,låVhå&2-& gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 19½] dh /kkjk 164 }kjk iznRr
'kfDr;ksa dk iz;ksx djrs gq,] gfj;k.kk ds jkT;iky] blds }kjk] gfj;k.kk eky vkSj lsok dj fu;e] 2017 dks vkxs
la'kksf/kr djus ds fy, fuEufyf[kr fu;e cukrs gSa] vFkkZr~%&
1-
(1)
;s fu;e gfj;k.kk eky vkSj lsok dj ¼prqFkZ la'kks/ku½ fu;e] 2018 dgs tk ldrs gSaA
(2)
vU;Fkk micaf/kr ds flok;] ;s fu;e ,slh frfFk ls ykxw gksaxs tks ljdkj] vf/klwpuk }kjk jkti= esa fu;r
djsA
2-
gfj;k.kk eky vkSj lsok dj fu;e] 2017] ¼ftUgsa] blesa] blds ckn] mDr fu;e dgk x;k gS½ esa] bl vf/klwpuk ds
jkti= esa izdk’ku dh frfFk ls] fu;e 117 esa] mifu;e ¼4½ esa] [kaM ¼[k½ esa] mi&[kaM (iii) ds LFkku ij] fuEufyf[kr
mi&[kaM izfrLFkkfir fd;k tk,xk] vFkkZr~%&
“¼iii½ bl Ldhe dk ykHk mBkus okyk jftLVªhd`r O;fDr vkSj tks mi fu;e ¼2½ ds [kaM ¼[k½ ds mica/kksa ds
vuqlj.k esa mlds }kjk LVkWd esa j[ks x;s eky ds C;kSjs] 31 ekpZ] 2018 rd ;k ,slh vof/k ds Hkhrj] tks
ifj"kn~ dh flQkfj’kksa ij vk;qDr }kjk foLrkfjr dh tk,] iz#i th,lVh Vªku 2 esa Ng dj vof/k;ksa ds
izR;sd ds fy, ftlds nkSjku Ldhe dj vof/k ds nkSjku izHkkfor ,sls eky ds iznk; ds C;kSjs mlesa minf’kZr
djrs gq, lapkyu esa gS] izLrqr djrk gS;”A
3-
mDr fu;eksa esa] fu;e 138 ds LFkku ij] fuEufyf[kr fu;e izfrLFkkfir fd;k tk,xk] vFkkZr~ %&
**138] eky dk lapyu vkSj bZ&os fcy ds l`tu ls iwoZ izLrqr dh tkus okyh lwpuk-&¼1½ izR;sd
jftLVªhd`r O;fDr] tks ipkl gtkj :i, ls vf/kd ds eky dk ikjs"k.k fuEufyf[kr ds fy, lapkyu djokrk gS]&
¼i½
fdlh iznk; ds laca/k esa; ;k
¼ii½
iznk; ls fHkUu fdlh dkj.k gsrq; ;k
¼iii½ fdlh xSj&jftLVªh—r O;fä ls vkod iznk; ds dkj.k]
rks ,sls lapyu ds çkjaHk gksus ls iwoZ] ,slh vU; lwpuk] tks lkekU; iksVZy ij visf{kr gks] lfgr ekyksa ds lEcU/k esa]
lkekU; iksVZy ij bySDVªkfud :i esa] ç:i th,lVh bZMCY;qch–01 ds Hkkx d esa ;FkkfofufnZ"V mDr lwpuk çLrqr djsxk
vkSj mDr iksVZy ij ,d fof'k"V la[;k l`ftr dh tk,xh%
ijarq ifjogudrkZ] fdlh jftLVªh—r O;fDr ls çkIr çkf/kdkj ij] ,slh vU; lwpuk tks lkekU; iksVZy ij visf{kr
gks] ds lkFk lkFk lkekU; iksVZy ij bysDVªksfud :i ls ç:i th,lVh bZMCY;qch&01 ds Hkkx d esa izLrqr djsxk vkSj mDr
iksVZy ij ,d fof'k"V la[;k l`ftr dh tk,xh:
1120
HARYANA GOVT. GAZ. (EXTRA.), MAR. 15, 2018 (PHGN. 24, 1939 SAKA)
ijarq ;g vkSj fd ifjogu fd, tkus okys ekyksa dh iznk; ikjs"kd ls izkIr izkf/kdkj ij fdlh bZ&okf.kT; vkijsVj
;k dksfj;j ,tsalh ds ek/;e ls fd;k tkrk gS] rks bZ&okf.kT; vkisjsVj ;k dksfj;j ,tsalh }kjk ç:i th,lVh
bZMCY;qch&01 ds Hkkx d esa lwpuk nh tk,xh vkSj mDr iksVZy ij ,d fof'k"V la[;k l`ftr dh tk,xh:
ijarq ;g vkSj fd tgka eky ,d jkT; ;k la?k jkT;{ks= esa vofLFkr Lokeh ls fdlh vU; jkT; ;k la?k jkT;{ks= esa
vofLFkr NqV&iqV deZdkj dks Hkstk tkrk gS] ogka bZ&os fcy] ikjs"k.k ds ewY; ij /;ku fn, fcuk Lokeh ;k NqV&iqV
deZdkj] ;fn jftLVªhd`r gksa] }kjk l`ftr fd;k tk,xk%
ijarq ;g vkSj fd tgka gLrf'kYi eky ,d jkT; ;k la?k jkT;{ks= ls fdlh nwljs jkT; ;k la?k jkT;{ks= esa fdlh
,sls O;fDr] ftls /kkjk 24 ds [kaM ¼i½ vkSj ¼ii½ ds v/khu jftLVªhdj.k çkIr djus dh vis{kk ls NwV çkIr gS] }kjk ifjogu
fd;k tkrk gS] rks bZ&os fcy] ikjs"k.k ds ewY; ij /;ku fn, fcuk] ,sls O;fDr }kjk l`ftr fd;k tk,xkA
O;k[;k 1& bl fu;e ds iz;kstu ds fy,] vfHkO;fDr **gLrf’kYi eky** dk ogh vFkZ gksxk tks bls gfj;k.kk ljdkj]
vkcdkjh rFkk djk/kku foHkkx] vf/klwpuk la[;k 83@,l-Vh-&2] fnukad 22 flrEcj] 2017] le;≤ ij ;Fkkla’kksf/kr]
esa fn;k x;k gSA
O;k[;k 2 & bl fu;e ds ç;kstu ds fy,] eky dk ikjs"k.k ewY; og ewY; gksxk tks /kkjk 15 ds mica/kksa ds vuqlj.k esa
vo/kkfjr fd;k x;k gS] mDr ikjs"k.k ds laca/k esa tkjh fd, x, chtd] iznk; ds fcy ;k ifjnku pkyku] tSlh Hkh fLFkfr
gksa] esa ?kksf"kr fd;k x;k gS vkSj bles dsUæh; dj] jkT; ;k la?k jkT;&{ks= dj] ,dhd`r dj rFkk nLrkostksa esa izHkkfjr
fd;k x;k midj] ;fn dksbZ gks] Hkh 'kkfey gS vkSj bles NwV çkIr eky dk eqY; vioftZr gksxk] tgka chtd nksuksa iznk;kas]
NwV çkIr rFkk djns; iznk; gsrq tkjh fd;k x;k gSA
¼2½
tgka jftLVªh—r O;fä }kjk ikjs"kd ds :i esa ;k ikjsf"krh ds :i esa iznk; ds çkfIrdrkZ pkgs Lo;a ds ifjogu esa
;k ,d HkkVd ;k lkoZtfud okgu ij ekyksa dk ifjogu lM+d ekxZ ls fd;k tkrk gS] rks mä O;fä ç:i th,lVh
bZMCY;qch–01 ds Hkkx [k esa lwpuk çLrqr djus ds i'pkr~ lkekU; iksVZy ij bySDVªkfud :i esa ç:i th,lVh bZMCY;qch–01
esa bZ&os fcy dk l`tu djsxkA
¼2d½ tgka jsy }kjk ;k ok;q;ku ;k fdlh ty;ku }kjk ekyksa dk ifjogu fd;k tkrk gS] rks ogka bZ&os fcy] iznk;drkZ ;k
çkfIrdrkZ gksrs gq, ;k rks ekyksa ds lapyu ds çkjaHk ls igys ;k ckn esa jftLVªh—r O;fDr }kjk l`ftr dh tk,xh] tks
lkekU; iksVZy ij th,lVh bZMCY;qch&01 ds Hkkx [k esa lwpuk izLrqr djsxk;
ijarq tgka jsyos }kjk ekyksa dk ifjogu fd;k tkrk gS ogka jsyos rc rd ekyksa dh iwfrZ ugha djsxk tc rd fd og
bu fu;eksa ds v/khu visf{kr bZ&os fcy iwfrZ djrs le; çLrqr ugha djrkA
¼3½
tgka mifu;e ¼2½ ds v/khu bZ&os fcy l`ftr ugha fd;k tkrk gS vkSj eky dks lM+d }kjk ifjogu ds fy,
ifjogudrkZ dks lkSai fn;k tkrk gS] rks jftLVªh—r O;fä ifjogudrkZ ds laca/k esa lkekU; iksVZy ij lwpuk çLrqr djsxk
vkSj bZ&os fcy dks mä iksVZy ij ifjogudrkZ }kjk jftLVªh—r O;fä }kjk ç:i th,lVh bZMCY;qch–01 ds Hkkx d esa
çLrqr dh xbZ lwpuk ds vk/kkj ij l`ftr fd;k tk,xk :
ijarq jftLVªh—r O;fä ;k ifjogudrkZ] vius fodYi ij] bZ&os fcy dk rc Hkh l`tu vkSj ogu dj ldsxk tc
ikjs"k.k dk ewY; ipkl gtkj #i, ls de gS :
ijarq ;g vkSj fd tc lapyu fdlh xSj&jftLVªh—r O;fä }kjk ;k rks vius Lo;a ds ;k fdlh HkkVd ij okgu ;k
fdlh ifjogudrkZ ds ek/;e ls dkfjr fd;k tkrk gS] rks og ;k ifjogudrkZ] vius Lo;a ds fodYi ij] bl fu;e esa
fofufnZ"V jhfr esa lkekU; iksVZy ij ç:i th,lVh bZMCY;qch–01 esa bZ&os fcy dk l`tu dj ldrk gS:
ijarq ;g vkSj fd tgka eky dk ifjogu jkT; esa ikjs"kd ds dkjckj ds LFkku ls] ifjogudrkZ ds dkjckj ds LFkku
rd vkxs ifjogu ds fy,] ipkl fdyksehVj ls de nwjh ds fy, fd;k tkrk gS rks iznk;drkZ ;k çkfIrdrkZ ;k tSlh Hkh
fLFkfr gks] ifjogudrkZ ç:i th,lVh bZMCY;qch–01 ds Hkkx [k esa okgu ds C;kSjs çLrqr ugha djsxk A
O;k[;k 1-& bl mifu;e ds ç;kstuksa ds fy,] tgk¡ ekyksa dh iznk; fdlh xSj&jftLVªh—r iznk;drkZ }kjk fdlh
çkfIrdrkZ dks dh tkrh gS] tks jftLVªh—r gS] rks lapyu ,sls çkfIrdrkZ }kjk fd;k x;k dgk tk,xk ;fn eky dk lapyu
çkjaHk gksus ds le; çkfIrdrkZ Kkr gSA
O;k[;k 2-& bZ os fcy] lM+d }kjk eky ds lapkyu ds fy, fof/kekU; ugha gksxk tc rd ç#i th,lVh bZMCY;qch&01 ds
Hkkx&[k esa lwpuk ugha nh tkrh gS] flok; ml n'kk esa tc lapkyu mifu;e ¼3½ ds r`rh; ijarqd vkSj mifu;e ¼5½ ds
ijarqd ds varxZr vkrk gS A
¼4½
lkekU; iksVZy ij bZ&os fcy ds l`tu ij lkekU; iksVZy ij iznk;drkZ] çkfIrdrkZ] ifjogudrkZ dks ,d fof'k"V
bZ&os fcy la[;k ¼bZch,u½ miyC/k djk;k tk,xkA
HARYANA GOVT. GAZ. (EXTRA.), MAR. 15, 2018 (PHGN. 24, 1939 SAKA)
1121
¼5½
tc eky ,d okgu ls nwljs okgu ij varfjr fd;k tkrk gS] rks ikjs"k.kdrkZ ;k çkfIrdrkZ] ftlus ç#i th,lVh
bZMCY;qch&01 ds Hkkx d esa lwpuk çnku dh gS] ;k ifjogudrkZ] ,sls eky ds varj.k vkSj lapkyu ls iwoZ lkekU; iksVZy
ij ç#i th,lVh bZMCY;qch&01 ds Hkkx [k esa okgu ds C;kSjs bZ&os fcy esa v|ru djsxk:
ijarq tgka ekyksa dk ifjogu jkT; esa ifjogudrkZ ds dkjckj ds LFkku ls vafre #i ls ikjsf"krh ds dkjckj ds
LFkku ls ipkl fdyksehVj ls de nwjh ds fy, fd;k tkrk gS] rks okgu ds C;kSjksa dks bZ&os fcy esa v|ru ugha fd;k tk
ldsxkA
¼5d½ ikjs"k.kdrkZ ;k çkfIrdrkZ] ftlus ç#i th,lVh bZMCY;qch&01 ds Hkkx d esa lwpuk nh gS] ;k ifjogudrkZ ikjs"k.k dks
vkxs lapkyu djus ds fy, ç:i th,lVh bZMCY;qch&01 ds Hkkx [k esa lwpuk v|ru djus ds fy, vU; jftLVªh—r ;k
ukekafdr ifjogudrkZ dks bZ&os fcy la[;k] leuqnsf'kr dj ldrk gS:
ijUrq ifjogudrkZ }kjk ç#i th,lVh bZMCY;qch&01 ds Hkkx [k esa okgu ds C;kSjksa dks v|;Ru djus ds i'pkr~]
ikjs"k.kdrkZ ;k çkfIrdrkZ] tSlh Hkh fLFkfr gks] ftlus ç:i th,lVh bZMCY;qch&01 ds Hkkx d esa lwpuk nh gS] dks fdlh
vU; ifjogudrkZ dks bZ&os fcy la[;k leuqnsf'kr djus gsrq vuqKkr ugha fd;k tk,xkA
¼6½
mifu;e ¼1½ ds mica/kksa ds vuqlj.k esa bZ&os fcy ds l`tu ds i'pkRk~] tgka cgqy ikjs"k.kksa dks ,d okgu esa
ifjogu fd;k tkuk vk'kf;r gS rks ifjogudrkZ ,sls çR;sd ikjs"k.k ds laca/k esa lkekU; iksVZy ij bySDVªkfud :i ls
l`ftr bZ&os fcyksa dh Øe la[;k dks minf'kZr dj ldrk gS vkSj eky ds lapyu ls iwoZ mä lkekU; iksVZy ij mlds
}kjk ç:i th,lVh bZMCY;qch–02 esa lesfdr bZ&os fcy dk l`tu dj ldrk gSA
¼7½
tgka ikjs"kd ;k ikjsf"krh us bZ&os fcy dk l`tu ç:i th,lVh bZMCY;qch–01 es ugha fd;k gS vkSj okgu esa ys tk,
tkus okys eky ds ikjs"k.k dk dqy;ksx ewY; ipkl gtkj #i, ls vf/kd gS] rks ifjogudrkZ] iznk; ds chtd ;k fcy ;k
ifjnku pkyku] tSlh Hkh fLFkfr gksa] ds vk/kkj ij bZ&os fcy dk l`tu ç:i th,lVh bZMCY;qch–01 esa varjjkT; iznk; dh
ckcr] eky dk ikjs"k.k jsy] ok;q;ku vkSj ty;ku ds flok;] l`tu djsxk vkSj eky ds lapyu ls iwoZ lkekU; iksVZy ij
ç:i th,lVh bZMCY;qch–02 esa lesfdr bZ&os fcy dk Hkh l`tu dj ldrk gS:
ijarq tgka ifjogu fd, tkus okys ekyksa dh iznk; bZ&okf.kfT; vkijsVj ;k dksjh;j ,tSalh ds ek/;e ls dh tkrh
gS] ogka ,sls bZ&okf.kfT; vkijsVj ;k dksfj;j ,tsalh }kjk ç:i th,lVh bZMCY;qch&01 ds Hkkx d esa lwpuk nh tk ldrh
gSA
¼8½
ç:i th,lVh bZMCY;qch–01 ds Hkkx d esa çLrqr lwpuk dks lkekU; iksVZy ij jftLVªh—r iznk;drkZ dks miyC/k
djokbZ tk,xh tks mldk mi;ksx ç:i th,lVhvkj&01 esa C;kSjs çLrqr djus ds fy, dj ldrk gS:
ijarq tgka lwpuk xSj&jftLVªh—r iznk;drkZ ;k xSj&jftLVª—r çkfIrdrkZ }kjk ç:i th,lVh bZMCY;qch–01 esa
çLrqr dh x;h gS] rks mls bySDVªkfud :i ls lwfpr fd;k tk,xk] ;fn eksckby uacj ;k bZ&esy miyC/k gSA
¼9½
tgka bl fu;e ds v/khu bZ&os fcy l`ftr fd;k x;k gS] fdarq eky dk ;k rks ifjogu ugha fd;k x;k gS ;k bZ&os
fcy esa izLrqr C;kSjs ds vuqlkj ifjogu ugha fd;k x;k gS] rks bZ&os fcy dks lkekU; iksVZy ij bZ&os fcy ds l`tu ds
pkSchl ?kaVsa ds Hkhrj bySDVªkfud #i ls jí fd;k tk ldrk gS :
ijarq fdlh bZ&os fcy dks jí ugha fd;k tk ldRkk gS] ;fn mldk fu;e 138[k ds mica/kksa ds vuqlkj ifjogu esa
lR;kiu dj fn;k x;k gS%
ijarq ;g vkSj fd mifu;e ¼1½ ds v/khu l`ftr fof'k"V la[;k ç#i th,lVh bZMCY;qch&01 ds Hkkx [k ds v|ru
gsrq iaæg fnu dh vof/k ds fy, fof/kekU; gksxhA
¼10½ bl fu;e ds v/khu l`ftr bZ&os fcy ;k lesfdr bZ&os fcy lqlaxr frfFk ls uhps nh xbZ lkj.kh ds [kkuk ¼3½ esa
of.kZr vof/k ds fy, mDr lkj.kh ds [kkuk ¼2½ esa ;Fkkof.kZr] ns'k ds Hkhrj eky dk ifjogu fd, tkus okyh nwjh ds fy,
fof/kekU; gksxk%&
lkj.kh
Øe
la[;k
nwjh
oS/krk dh vof/k
¼1½
¼2½
¼3½
1
100 fdyksehVj rd
vf/kd foeh; dkxksZ ls vU;Fkk ekeyksa esa ,d fnu
2
çR;sd 100 fdyksehVj ;k rRi'pkr~ mlds Hkkx ds
fy,
vf/kd foeh; dkxksZ ls vU;Fkk ,d vfrfjDr fnu
3
20 fdyksehVj rd
vf/kd foeh; dkxksZ dh n'kk esa ,d fnu
4
çR;sd 20 fdyksehVj ;k rRi'pkr~ mlds Hkkx
vf/kd foeh; dkxksZ dh n'kk esa ,d vfrfjDr fnu%
1122
HARYANA GOVT. GAZ. (EXTRA.), MAR. 15, 2018 (PHGN. 24, 1939 SAKA)
ijarq vk;qä] ifj"kn~ dh flQkfj'kksa ij vf/klwpuk }kjk] fdlh bZ&os fcy dh fof/kekU;rk dh vof/k dk mlesa
fofufnZ"V eky ds dfri; çoxksaZ] tks mlesa fofufnZ"V fd, tk,a] ds fy, foLrkj dj ldrk gS:
ijarq ;g vkSj fd vkiokfnd ç—fr] ftlds varxZr iksrkarj.k Hkh gS] dh ifjfLFkfr;ksa ds v/khu] tgk¡ eky dk
ifjogu bZ&os fcy dh fof/kekU;rk vof/k ds Hkhrj ugha fd;k tk ldrk gS] rks ifjogudrkZ] ;fn visf{kr gks] ç:i
th,lVh bZMCY;qch–01 ds Hkkx [k esa C;kSjksa dks v|ru djus ds i'pkr~ fof/kekU;rk vof/k dks c<+k ldrk gSA
O;k[;k 1&bl fu;e ds ç;kstuksa ds fy, Þlqlaxr frfFkß dk og vFkZ gksxk ftl frfFk dks bZ&os fcy dk l`tu fd;k
x;k gS vkSj fof/kekU;rk dh vof/k dh x.kuk ml le; ls dh tk,xh ftldks bZ&os fcy dk l`tu fd;k x;k gS vkSj
çR;sd fnu dh x.kuk bZ&os fcy ds l`tu dh frfFk ds Bhd i'pkrorhZ fnu ds e/;jk=h dks lekIr gksus okyh vof/k ds
:i esa dh tk,xhA
O;k[;k 2& bl fu;e ds ç;kstu ds fy,] ''vf/kd foeh; dkxksZ'' in dk vFkZ gksxk ,slk dkxkZs ftldk ,dy vfoHkkth;
;wfuV ds :i esa çogu fd;k tk jgk gS vkSj ftldh foeh; lhek,a eksVj ;ku vf/kfu;e] 1988 ¼1988 dk dsUnzh;
vf/kfu;e 59½ ds v/khu cuk, x, dsUæh; eksVj ;ku fu;e] 1989 ds fu;e 93 esa fofgr foeh; lhekvksa ls vf/kd gSaA
¼11½ bl fu;e ds v/khu l`ftr bZ&os fcy ds C;kSjksa dks lkekU; iksVZy ij fuEufyf[kr dks miyC/k djok;k tk,xk]&
¼d½
iznk;drkZ dks] ;fn og jftLVªh—r gS] tgka çkfIrdrkZ ;k ifjogudrkZ }kjk ç:i th,lVh bZMCY;qch–01 ds
Hkkx d esa lwpuk nh xbZ gS; ;k
¼[k½ çkfIrdrkZ dks] ;fn og jftLVªh—r gS] tgka iwfrZdkj iznk;drkZ ;k ifjogudrkZ }kjk ç:i th,lVh
bZMCY;qch–01 ds Hkkx d esa lwpuk nh xbZ gS]
vkSj iznk;drkZ ;k çkfIrdrkZ] tSlh Hkh fLFkfr gks] viuh bZ&os fcy ds v/khu vkus okys ikjs"k.k dh Loh—fr
;k vLoh—fr dh lalwpuk nsxkA
¼12½ tgka O;fDr] ftldks mifu;e ¼11½ esa fufnZ"V lwpuk miyC/k djokbZ xbZ gS] lkekU; iksVZy ij mls C;kSjs miyC/k
djokus ds cgÙkj ?k.Vs ds Hkhrj ;k eky ds ifjnku ds le;] blesa ls tks Hkh iwoksZrj gks] viuh Loh—fr ;k vLoh—fr ls
lalwfpr ugha djrk gS] rks ;g ekuk tk,xk fd mlus mä C;kSjksa dks Lohdkj dj fy;k gSA
¼13½ bl fu;e ;k dsUnzh; eky vkSj lsok dj fu;e] 2017 ds fu;e 138 ;k fdlh jkT; ;k la?k jkT;{ks= ds eky vkSj
lsok dj fu;eksa ds fu;e 138 ds v/khu l`ftr bZ&os fcy jkT; esa oS/k gksxkA
¼14½ bl fu;e esa varfoZ"V fdlh ckr ds gksrs gq, Hkh] fdlh bZ&os fcy dks l`ftr djus dh vis{kk ugha gksxh —
¼d½
ifjogu fd, tk jgs eky dks mikca/k esa fofufnZ"V fd;k x;k gS ;
¼[k½
tgka eky dk ifjogu xSj&eksVjh—r okgu }kjk fd;k tk jgk gS ;
¼x½
tgka eky dk ifjogu fdlh iÙku] foekuiÙku] ,;j dkxksaZ ifjlj vkSj Hkw&lhek&'kqYd dsaæ ls fdlh
bZu&ySaM daVsuj fMiks ;k fdlh daVsuj ÝsV LVs'ku dks lhek&'kqYd }kjk vukifÙk ds fy, fd;k tk jgk gS ;
¼?k½
,sls ekyksa ds lapkyu ds laca/k esa vkSj jkT;ksa esa ,sls {ks= ds Hkhrj vkSj ,slh jkf’k ls vuf/kd ewY; gsrw tks
iz/kku eq[; vk;qDr@eq[; vk;qDr dsUnzh; dj ds ijke’kZ ls] ,slh fofufnZ"V 'krksZa ds v/;/khu] jkT; dj
vk;qDr }kjk vf/klwfpr dh tk,a;
¼M+½
tgka Mh&vkW;YM dsd ls fHkUu ifjogu fd, tkus okys eky] le;≤ ij ;Fkk la’kksf/kr gfj;k.kk
ljdkj] vkcdkjh rFkk djk/kku foHkkx] vf/klwpuk la[;k 36@,l-Vh-&2] fnukad 30 twu] 2017 ls layXu
vuqlwph esa fofufnZ"V gSa;
¼p½
tgka eky] ekuo miHkksx ds fy, ,Ydksgy fydj] isVªksfy;e vifj"—r] gkbZ LihM Mhty] eksVj fLifjV
¼ftls lkekU; :i ls isVªksy ds :i esa tkuk tkrk gS½] çk—frd xSl vkSj ,fo,'ku Vjckbu bZa/ku gSa ;
¼N½
tgka ifjogu fd, tkus okys eky dh iznk; dks vf/kfu;e dh vuqlwph III ds v/khu fdlh iznk; ds :i esa
ugha ekuk tkrk gS;
¼t½
tgka ekyksa dk ifjogu]&
¼i½
fdlh varjns'kh; vk/kku fMiks ;k fdlh vk/kku eky HkkM+k LVs'ku ls lhek 'kqYd ca/k i= ds v/khu
fdlh lhek 'kqYd iRru] foekuiRru] ok;q dkxksZ dkEiySDl vkSj Hkw lhek&'kqYd LVs'ku dks ;k fdlh
,d lhek 'kqYd LVs'ku ;k lhek 'kqYd iRru ls fdlh vU; lhek 'kqYd LVs'ku ;k lhek 'kqYd iRru
dks fd;k tk jgk gS% ;k
¼ii½
lhek 'kqYd i;Zos{k.k ;k lhek 'kqYd eqæk ds v/khu;
¼>½
tgka ,sls eky ftldk ifjogu fd;k tk jgk gks usiky ;k HkwVku ls vkus okyh ;k dks tkus okyh ikjxeu
dkxksZ gSa ;
¼¥½
tgka ifjogu fd, tk jgs eky le; le; ij ;Fkkla'kksf/kr gfj;k.kk ljdkj] vkcdkjh rFkk djk/kku
foHkkx] vf/klwpuk la[;k 41@,l-Vh-&2] fnukad 30 twu] 2017 vkSj le; le; ij ;Fkkla'kksf/kr gfj;k.kk
ljdkj] vkcdkjh rFkk djk/kku foHkkx] vf/klwpuk la[;k 86@,l-Vh-&2] fnukad 25 flrEcj] 2017 ds
v/khu dj ls NwV çkIr gS ;
HARYANA GOVT. GAZ. (EXTRA.), MAR. 15, 2018 (PHGN. 24, 1939 SAKA)
1123
¼V½
tgka ekyksa dk lapkyu j{kk ea=ky;] Hkkjr ljdkj ds v/khu j{kk laxBu }kjk] iznk;drkZ ;k çkfIrdrkZ ds
:i es fd;k tk;s;
B½
tgka ekyksa dk ikjs"kd] jsy }kjk ekyksa ds ifjogu ds fy,] dsaæ ljdkj] dksbZ jkT; ljdkj] ;k dksbZ
LFkkuh; çkf/kdkjh gSa ;
¼M½
tgka [kkyh dkxksZ daVsuj dk ifjogu fd;k tk jgk gS; vkSj
¼<½
tgka ekyksa dk ifjogu] fdlh ikjs"kd ds dkjckj ds LFkku ls fdlh rksy lsrq rd mldk otu djus ds
fy, ;k fdlh rksy lsrq ls okil mDr ikjs"kd ds dkjckj ds LFkku rd 20 fdyksehVj rd dh nwjh ds
fy, bl 'krZ ds v/khu jgrs gq, fd;k tk jgk gS fd ekyksa dk lapyu fu;e 55 ds vuqlkj tkjh ifjnku
pkyku ls lg;qDr gS A
O;k[;k—bZ&os fcy ds l`tu] jí] v|ru vkSj lqiqnZxh dh lqfo/kk] tSlh Hkh fLFkfr gks] iznk;drkZ] çkfIrdrkZ vkSj
ifjogudrkZ dks ,l,e,l ds ek/;e ls miyC/k djk;k tk ldrk gSA
mikca/k
[nsf[k;s ¼fu;e 138¼14½½]
Øe la[;k
eky dk fooj.k
¼1½
¼2½
1
ifjokj vkSj xSj&?kjsyw NwV okys çoxZ ¼,uMhblh½ xzkgdksa ds fy, æoh—r isVªksfy;e xSl dh iznk;
2
lkoZtfud forj.k iz.kkyh ds v/khu cspk x;k feV~Vh dk rsy
3
Mkd foHkkx }kjk ifjogu fd, x, Mkd lkeku
4
vlyh ;k dYpjh eksrh vkSj dherh ;k de ewY; ds jRu; dherh /kkrq vkSj dherh /kkrq dh ijr okyh
/kkrq ¼v/;k; 71½
5
vkHkw"k.k] *Lo.kZdkj* vkSj *jtrdkj* lkexzh vkSj vU; oLrq,a ¼v/;k;&71½
6
djsalh
7
futh vkSj ?kjsyw çHkko ds mi;ksx
8
çoky] vdfeZr ¼0508½ vkSj dfeZr çoky ¼9601½-**A
4-
mDr fu;eksa esa] fu;e 138d ds LFkku ij] fuEufyf[kr fu;e izfrLFkkfir fd;k tk,xk] vFkkZRk~:&
"138d- fdlh okgu ds çHkkjh O;fDr }kjk lkFk j[ks tkus okys nLrkost vkSj ;qfDr;ka-& ¼1½ fdlh okgu dk
çHkkjh O;fDr&
¼d½ chtd ;k iznk; fcy ;k ifjnku pkyku] tSlh Hkh fLFkfr gks] vius lkFk j[ksxk ;
¼[k½ HkkSfrd :i esa bZ&os fcy dh çfr ;k bZ&os fcy la[;k bysDVªksfud :i esa ;k vk;qDr }kjk
vf/klwfpr dh tkus okyh jhfr esa okgu esa lafufgRr jsfM;ks ÝhDosalh igpku jhfr ds ek/;e ls
igpku ;fqDr ls çfrfp=.k dh xbZ bZ&os fcy la[;k j[ksxk :
ijarq] bl mifu;e dh [kaM ¼[k½ es nh xbZ dksbZ Hkh ckr] jsy }kjk] ok;q;ku ;k ty;ku }kjk ekyksa ds lapyu dh
n'kk esa ykxw ugha gksxhA
¼2½
dksbZ jftLVªh—r O;fä ç:i th,lVh vkbZ,uoh&1 esa mlds }kjk tkjh fd, x, dj chtd dks mä iksVZy ij
viyksM djds lkekU; iksVZy ls chtd funsZ'k la[;k çkIr dj ldsxk vkSj mls dj chtd ds cnys esa leqfpr vf/kdkjh
}kjk lR;kiu ds fy, çLrqr dj ldsxk rFkk ,slh la[;k viyksM djus dh frfFk ls rhl fnu dh vof/k ds fy, fof/kekU;
gksxk A
¼3½
tgka jftLVªh—r O;fä mifu;e ¼2½ ds v/khu chtd viyksM djrk gS] ogka ç:i th,lVh bZMCY;qch&01 ds Hkkx
d esa lwpuk ç:i th,lVh vkbZ,uoh&1 esa nh xbZ lwpuk ds vk/kkj ij lkekU; iksVZy }kjk Lor% ladfyr dh tk,xhA
¼4½
vk;qä] vf/klwpuk }kjk] ifjogudrkZvksa ds oxZ ls fof'k"V jsfM;ks vko`fÙk igpku ;qfä dh vis{kk dj ldsxk vkSj
çog.k ij mä ;qfä tM+ok ldsxk rFkk eky ds lapyu ls iwoZ ifjogu ij jsfM;ks vko`fÙk igpku ;qfä bZ&os fcy dk
çfrfp=.k dj ldsxkA
¼5½
mifu;e ¼1½ ds [kaM ¼[k½ esa vUrfoZ"V fdlh ckr ds gksrs gq, Hkh] tgka ifjfLFkfr;ksa esa ,slh vis{kk dh tkrh gS] ogka
vk;qä] vf/klwpuk }kjk] çog.k Hkkjlk/kd ls bZ&os fcy ds ctk;] fuEufyf[kr nLrkostksa dks ogu djus dh vis{kk dj
ldsxk –
¼d½
dj chtd ;k çnk; dk fcy ;k fcy v‚Q ,aVªh; ;k
¼[k½
tgka eky çnk; ds ek/;e ls fHkUu dkj.kksa ds fy, ifjogu fd;k tkrk gS] ogka ifjnku pkyku AÞA
5-
mDr fu;eksa esa] fu;e 138 [k ds LFkku ij] fuEufyf[kr fu;e izfrLFkkfir fd;k tk,xk] vFkkZRk~:&
Þ138[k- nLrkostksa vkSj okguksa dk lR;kiu.& ¼1½ vk;qDr ;k mlds }kjk bl fufeRr izkf/kd`r dksbZ vf/kdkjh]
leqfpr vf/kdkjh dks ekyksa ds lHkh varjjkT;h; vkSj jkT; ds Hkhrj lapyu ds fy, HkkSfrd ;k
bysDVªksfud :i esa bZ&os fcy dk lR;kiu djus ds fy, fdlh okgu dks jksdus gsrq çkf/k—r dj ldsxkA
1124
HARYANA GOVT. GAZ. (EXTRA.), MAR. 15, 2018 (PHGN. 24, 1939 SAKA)
¼2½
vk;qä] mu LFkkuksa ij] tgka eky ds lapyu dk lR;kiu fd;k tkuk visf{kr gS] jsfM;ks vkorhZ igpku çokpd
laLFkkfir djk,xk vkSj ;kuks ds lapyu dk lR;kiu ,sls ;qfä çokpdksa ds ek/;e ls ogka fd;k tk,xk] tgka bZ&os fcy
mä ;qfä ds lkFk çfrfpf=r fd;k x;k gSA
¼3½
çog.kksa dk okLrfod lR;kiu vk;qä }kjk ;Fkk çkf/k—r leqfpr vf/kdkjh ;k bl fufeÙk mlds }kjk l'kä
vf/kdkjh }kjk fd;k tk,xk:
ijarq dj vioapu ij fofufnZ"V lwpuk ds çkIr gks tkus ij] fofufnZ"V çog.k dk okLrfod lR;kiu vk;qä ;k bl
fufeÙk mlds }kjk çkf/k—r vf/kdkjh dk vko';d vuqeksnu çkIr djus ds i'pkr~ fdlh vU; vf/kdkjh }kjk Hkh fd;k tk
ldrk gSA**A
6-
mDr fu;eksa esa] fu;e 138x ds LFkku ij] fuEufyf[kr fu;e izfrLFkkfir fd;k tk,xk] vFkkZRk:&
**138x- ekyksa dk fujh{k.k vkSj lR;kiu.& ¼1½ ikjxeu esa ekyksa ds izR;sd fujh{k.k dh ,d laf{kIr fjiksVZ
leqfpr vf/kdkjh }kjk fujh{k.k ds pkSchl ?kaVs ds Hkhrj iz:i th,lVh bZMCY;qch&03 ds Hkkx d esa vkSj
,sls fujh{k.k ds rhu fnu ds Hkhrj mldh vafre fjiksVZ iz:i th,lVh bZMCY;qch&03 ds Hkkx [k esa
vkuWykbu vfHkfyf[kr dh tk,xhA
¼2½
tgka fdlh okgu ij ifjogu fd, tk jgs ekyksa dk jkT; esa ;k fdlh vU; jkT; ;k la?k jkT;{ks= esa fdlh ,d
LFkku ij ikjxeu ds nkSjku HkkSfrd lR;kiu fd;k tkrk gS] rks ogak mDr okgu dk jkT; esa rc rd vkxs vkSj HkkSfrd
lR;kiu ugha fd;k tk,xk tc rd fd mlds i'pkr~ dj vioapu ls lacaf/kr dksbZ fofufnZ"V tkudkjh miyC/k ugha djk
nh tkrh gSA^^A
7-
mDr fu;eksa esa] fu;e 138?k ds LFkku ij] fuEufyf[kr fu;e izfrLFkkfir fd;k tk,xk] vFkkZRk:&
**138?k- ;ku dks fu:) fd, tkus ls lacaf/kr tkudkjh viyksM djus laca/kh izlqfo/kk.& tgka fdlh ;ku
dks jksdk x;k gS vkSj rhl feuV ls vf/kd dh vof/k ds fy, fu:) fd;k x;k gS] rks ogka ifjogudrkZ
mDr lwpuk dks lkekU; iksVZy ij iz:i th,lVh bZMCY;qch&04 ij viyksM dj ldsxkA**A
8-
mDr fu;eksa esa] iz:i th,lVh bZMCY;qch&01] iz:i th,lVh bZMCY;qch&02] iz:i th,lVh bZMCY;qch&03] iz:i
th,lVh bZMCY;qch&04 rFkk iz:i th,lVh vkbZ,uoh&1 ds LFkku ij] fuEufyf[kr iz:i izfrLFkkfir fd, tk,axs]
vFkkZr~%&
**iz:Ik th,lVh bZMCY;qch&01
¼nsf[k;s fu;e 138 ½
bZ&os fcy
bZ&os fcy la[;k
%
bZ&os fcy frfFk
%
l`tudrkZ
%
frfFk] ftlls fof/kekU; gS
%
frfFk] ftl rd fof/kekU; gS %
Hkkx&d
d-1
iznk;drkZ dk th,lVhvkbZ,u
d-2
izs"k.k dk LFkku
d-3
izkfIrdrkZ dk th,lVhvkbZ,u
d-4
ifjnku dk LFkku
d-5
nLrkost la[;kad
d-6
nLrkost dh frfFk
d-7
eky dk ewY;
d-8
,p,l,u dksM
d-9
ifjogu ds dkj.k
HARYANA GOVT. GAZ. (EXTRA.), MAR. 15, 2018 (PHGN. 24, 1939 SAKA)
1125
Hkkx&[k
[k-1
lM+d ds fy, ;ku la[;kad
[k-2
ifjogu nLrkost la[;kad@j{kk ;ku la[;kad@vLFkk;h ;ku
jftLVªhdj.k la[;kad@usiky ;k HkwVku ;ku jftLVªhdj.k la[;kad
fVIi.k%
1-
dkWye 8 esa ,p,l,u dksM iwoZorhZ foRrh; o"kZ esa ikap djksM+ :i;s rd okf"kZd vkorZ j[kus okys djnkrkvksa ds
U;wure nks vadh; Lrj vkSj iwoZorhZ foRrh; o"kZ esa iakp djksM+ :i;s ls Åij dk okf"kZd vkorZ j[kus okys
djnkrkvksa ds fy, pkj vadh; Lrj ij minf’kZr fd;k tk,xkA
2- nLrkost la[;k dj chtd] iznk;&i=] ifjnku pkyku ;k izos’k i= dk gks ldsxkA
3- ifjogu nLrkost la[;k] eky jlhn la[;k ;k jsy jlhn la[;k ;k ok;q ekxZ fcy la[;k ;k iksr ifjogu i=
la[;k dks minf’kZr djrk gSA
4- ifjnku dk LFkku] ifjnku ds LFkku dk fiu dksM minf’kZr djsxkA
5- izs"k.k dk LFkku] izs"k.k ds LFkku esa fiu dksM nf’kZr djsxkA
6- tgka iznk;drkZ ;k izkfIrdrkZ jftLVªhd`r ugha gS] rc] ;FkkfLFkfr] [kkuk d-1 ;k [kkuk d-3 esa **;wvkjih** 'kCn vkSj
Hkjs tk,axsA
7- ifjogu ds fy, dkj.k fuEufyf[kr esa ls ,d pquk tk,xk%&
dksM
fooj.k
1-
iznk;
2-
fu;kZr ;k vk;kr
3-
NqV&iqV dk;Z
4-
,ldsMh ;k lhdsMh
5-
izkfIrdrkZ Kkr ugha gS
6-
Ykkbu lsYl
7-
foØ; dh okilh
8-
izn'kZuh ;k esys
9-
Lo;a ds mi;ksx ds fy,
0-
vU;
iz:Ik th,lVh bZMCY;qCkh &02
¼nsf[k;s fu;e 138½
lesfdr bZ&os fcy
lesfdr bZ&os fcy la[;kad
%
lesfdr bZ&os fcy dh frfFk
%
l`tudrkZ
%
;ku la[;k
%
bZ&os fcyksa la[;k
bZ&os fcy la[;k
1126
HARYANA GOVT. GAZ. (EXTRA.), MAR. 15, 2018 (PHGN. 24, 1939 SAKA)
iz:Ik th,lVh bZMCY;qCkh &03
¼nsf[k;s fu;e 138x½
lR;kiu fjiksVZ
Hkkx d
vf/kdkjh dk uke
fujh{k.k dh frfFk
fujh{k.k dk le;
;ku la[;k
bZ&os fcy la[;k
dj chtd ;k iznk; fcy ;k ifjnku pkyku ;k fcy vkWQ ,aVªh
dh frfFk
dj chtd ;k iznk; fcy ;k ifjnku pkyku ;k fcy vkWQ ,aVªh
dh la[;k
;ku ds izHkkjh O;fDr dk uke
eky dk o.kZu
?kksf"kr eky dh ek=k
?kksf"kr eky dk ewY;
QdZ dk laf{kIr o.kZu
D;k eky fu:) fd;k x;k Fkk\
;fn ugha] rks ;ku fu:) dh frfFk vkSj le;
Hkkx [k
eky dh okLrfod ek=k
eky dh okLrfod ewY;
lans; dj
Lkesfdr dj
dsanzh; dj
jkT; ;k la?k jkT;{ks= dj
midj
lans; 'kkfLr
Lkesfdr dj
dsanzh; dj
jkT; ;k la?k jkT;{ks= dj
midj
Lwkpuk ds C;kSjs
frfFk
la[;k
fu"d"kZ ds lkjka’k
HARYANA GOVT. GAZ. (EXTRA.), MAR. 15, 2018 (PHGN. 24, 1939 SAKA)
1127
iz:Ik th,lVh bZMCY;qCkh &04
¼nsf[k;s fu;e 138?k½
fu:) dh fjiksVZ
bZ&os fcy la[;k
fu:) dh vuqekfur fLFkfr
fu:) dh vof/k
izHkkjh vf/kdkjh dk uke
¼;fn Kkr gks½
frfFk
le;
iz:i th,lVh vkbZ,uoh&1
¼nsf[k;s fu;e 138d½
chtd lanHkZ la[;k dk l`tu
vkbZvkj,u %
frfFk %
HkqxrkudrkZ dk uke
th,lVhvkbZ,u
fof/kd uke
O;kikj uke] ;fn dksbZ gS
iRkk
Ckhtd dh Øe la[;k
izkfIrdrkZ ds C;kSjs ¼ftlds uke fcy
cuk;k x;k½
Ikjsf"kfr ds C;kSjs ¼ftldks ynku fd;k
x;k½
th,lVhvkbZ,u ;k ;wvkbZ,u] ;fn
miyC/k gS
Ukke
Ikrk
jkT; ¼uke vkSj dksM½
iznk; dk izdkj&
ch ls ch iznk;
ch ls lh iznk;
izfrykse izHkkj vkdf"kZr djrk gS
Vhlh,l
vkdf"kZr
djrk gS
izpkyd th,lVhvkbZ,u
VhMh,l
vkdf"kZr
djrk gS
VhMh,l izkf/kdkjh dk
th,lVhvkbZ,u
fu;kZr
fo’ks"k vkfFkZd tksu dks fd;k x;k iznk;
ekuk x;k fu;kZr
1128
HARYANA GOVT. GAZ. (EXTRA.), MAR. 15, 2018 (PHGN. 24, 1939 SAKA)
Øe la[;k
Ekky dk o.kZu
,p-,l-,u-
Ekk=k
bdkbZ
dher ¼izfr bdkbZ½
dqy ewY;
dVkSrh] ;fn dksbZ gS
djk/ks; ewY;
dsanzh;
dj
jkT; ;k
la?k
jkT;{ks=
dj
lesfdr
dj
midj
nj
jkf'k
nj
jkf'k
nj
jkf'k
nj
jkf'k
ekyHkkM+k
chek
iSfdax vkSj vxzsf"kd izHkkj vkfn
dqy
dqy chtd ewY; ¼vadksa esa½
dqy chtd ewY; ¼’kCnksa esa½
9-
mDr fu;eksa esa] bl vf/klwpuk ds jkti= esa izdk’ku dh frfFk ls] iz:i th,lVh vkj,QMh &01 esa] ?kks"k.kk [/kkjk
54¼3½ dk nwljk ijarqd] ds LFkku ij] fuEufyf[kr izfrLFkkfir dh tk,xh] vFkkZr~%&
**?kks"k.kk [/kkjk 54¼3½ dk nwljk ijarqd]
eSa ;g ?kks"k.kk djrk gwa fd fu;kZr fd;k x;k eky fu;kZr 'kqYd ds v/;/khu ugha gSA eSa ;g Hkh ?kks"k.kk djrk gwa fd eSaus
bl eky ;k lsok ;k nksuksa ij dksbZ Hkh izfrnk;xh dk miHkksx ugha fd;k gS vkSj eSaus bl iznk; ij Hkqxrku fd, x,
,dhd`r dj ds ,sls izfrnk; dk nkok ugha fd;k gS] ftlds laca/k esa izfrnk; dk nkok fd;k tk jgk gSA
gLRkk{kj
uke
inuke ;k gSfLk;r
10-
mDr fu;eksa esa] bl vf/klwpuk ds jkti= esa izdk’ku dh frfFk ls] iz:i th,lVh vkj,QMh &01d esa] ?kks"k.kk
[/kkjk 54¼3½ dk nwljk ijarqd] ds LFkku ij] fuEufyf[kr izfrLFkkfir dh tk,xh] vFkkZr~%&
eSa ;g ?kks"k.kk djrk gwa fd fu;kZr fd;k x;k eky fu;kZr 'kqYd ds v/;/khu ugha gSA eSa ;g Hkh ?kks"k.kk djrk gwa fd eSaus
bl eky ;k lsok ;k nksuksa ij dksbZ Hkh izfrnk;xh dk miHkksx ugha fd;k gS vkSj eSaus bl iznk; ij Hkqxrku fd, x,
,dhd`r dj ds ,sls izfrnk; dk nkok ugha fd;k gS] ftlds laca/k esa izfrnk; dk nkok fd;k tk jgk gSA
gLRkk{kj
uke
inuke ;k gSfLk;r
latho dkS’ky]
vij eq[; lfpo] gfj;k.kk ljdkj]
vkcdkjh rFkk djk/kku foHkkxA
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 15th March, 2018
No. 33/ST-2.— In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax
Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana
Goods and Services Tax Rules, 2017, namely:-
HARYANA GOVT. GAZ. (EXTRA.), MAR. 15, 2018 (PHGN. 24, 1939 SAKA)
1129
(1)
These rules may be called the Haryana Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2)
Save as otherwise provided in these rules, they shall come into force on such date as the Government may, by
notification in the Official Gazette, appoint.
2.
In the Haryana Goods and Services Tax Rules, 2017, (hereinafter called the said rules) with effect from the
date of publication of this notification in the Official Gazette, in rule 117, in sub-rule (4), in clause (b), for sub-clause (iii), the
following shall be substituted, namely:-
"(iii) The registered person availing of this scheme and having furnished the details of stock held by him in
accordance with the provisions of clause (b) of sub-rule (2), submits a statement in FORM GST
TRAN 2 by 31st March 2018, or within such period as extended by the Commissioner, on the
recommendations of the Council, for each of the six tax periods during which the scheme is in
operation indicating therein, the details of supplies of such goods effected during the tax period;”.
3.
In the said rules, for rule 138, the following rule shall be substituted, namely:-
“138. Information to be furnished prior to commencement of movement of goods and generation of
e-way bill.-(1) Every registered person who causes movement of goods of consignment value
exceeding fifty thousand rupees—
(i)
in relation to a supply; or
(ii)
for reasons other than supply; or
(iii)
due to inward supply from an unregistered person,
shall, before commencement of such movement, furnish information relating to the said goods as specified in
Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be
required on the common portal and a unique number will be generated on the said portal:
Provided that the transporter, on an authorization received from the registered person, may furnish information
in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may
be required on the common portal and a unique number will be generated on the said portal:
Provided further that where the goods to be transported are supplied through an e-commerce operator or a
courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01
may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said
portal:
Provided also that where goods are sent by a principal located in one State or Union Territory to a job worker
located in any other State or Union Territory, the e-way bill shall be generated either by the principal or the job
worker, if registered, irrespective of the value of the consignment:
Provided also that where handicraft goods are transported from one one State or Union Territory to another
State or Union Territory by a person who has been exempted from the requirement of obtaining registration under
clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the
consignment.
Explanation 1.–For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in
the Haryana Government, Excise and Taxation Department, notification No. 83/ST-2, dated the 22nd September,
2017, as amended from time to time.
Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the value, determined in
accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case
may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax,
integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where
the invoice is issued in respect of both exempt and taxable supply of goods.
(2)
Where the goods are transported by the registered person as a consignor or the recipient of supply as
the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said
person shall generate the e-way bill in FORM GSTEWB-01 electronically on the common portal after
furnishing information in Part B of FORM GSTEWB-01.
(2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the
registered person, being the supplier or the recipient, who shall, either before or after the
commencement of movement, furnish, on the common portal, the information in Part B of FORM
GSTEWB-01:
Provided that where the goods are transported by railways, the railways shall not deliver the
goods unless the e-way bill required under these rules is produced at the time of delivery.
1130
HARYANA GOVT. GAZ. (EXTRA.), MAR. 15, 2018 (PHGN. 24, 1939 SAKA)
(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter
for transportation by road, the registered person shall furnish the information relating to the transporter
on the common portal and the e-way bill shall be generated by the transporter on the said portal on the
basis of the information furnished by the registered person in Part A of FORM GSTEWB-01:
Provided that the registered person or, the transporter may, at his option, generate and carry the
e-way bill even if the value of the consignment is less than fifty thousand rupees:
Provided further that where the movement is caused by an unregistered person either in his own
conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate
the e-way bill in FORM GSTEWB-01 on the common portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of upto fifty kilometers within
the State from the place of business of the consignor to the place of business of the transporter for
further transportation, the supplier or the recipient, or as the case maybe, the transporter may not
furnish the details of conveyance in Part B of FORM GSTEWB-01.
Explanation 1.–For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a
recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the
time of commencement of the movement of goods.
Explanation 2.-The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of
FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-
rule (3) and the proviso to sub-rule(5).
(4)
Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be
made available to the supplier, the recipient and the transporter on the common portal.
(5)
Where the goods are transferred from one conveyance to another, the consignor or the recipient, who
has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such
transfer and further movement of goods, update the details of conveyance in the e-way bill on the
common portal in Part B of FORM GST EWB-01:
Provided that where the goods are transported for a distance of upto fifty kilometers within the
State from the place of business of the transporter finally to the place of business of the consignee, the
details of the conveyance may not be updated in the e-way bill.
(5A) The consignor or the recipient, who has furnished the information in Part-A of FORM GST EWB-01,
or the transporter, may assign the e-way bill number to another registered or enrolled transporter for
updating the information in Part-B of FORM GST EWB-01 for further movement of the
consignment:
Provided that after the details of the conveyance have been updated by the transporter in Part B
of FORM GST EWB-01, the consignor or recipient, as the case may be, who has furnished the
information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number
to another transporter.
(6)
After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple
consignments are intended to be transported in one conveyance, the transporter may indicate the serial
number of e-way bills generated in respect of each such consignment electronically on the common
portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said
common portal prior to the movement of goods.
(7)
Where the consignor or the consignee has not generated the E-Way bill in FORM GST EWB-01 and
the aggregate of the consignment value of goods carried in the conveyance is more than fifty thousand
rupees, the transporter, except in case of transportation of goods by railways, air and vessel, shall, in
respect of inter-State supply, generate the E-Way bill in FORM GST EWB-01 on the basis of invoice
or bill of supply or delivery challan, as the case maybe, and may also generate a consolidated e-way bill
in FORM GST EWB-02 on the common portal prior to the movement of goods:
Provided that where the goods to be transported are supplied through an e-commerce operator or
a courier agency, the information in Part A of FORM GST EWB-01 may be furnished by such e-
commerce operator or courier agency.
(8)
The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered
supplier on the common portal who may utilize the same for furnishing the details in FORM GSTR-1:
Provided that when the information has been furnished by an unregistered supplier or an
unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile
number or the e-mail is available.
HARYANA GOVT. GAZ. (EXTRA.), MAR. 15, 2018 (PHGN. 24, 1939 SAKA)
1131
(9)
Where an e-way bill has been generated under this rule, but goods are either not transported or are not
transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically
on the common portal within twenty four hours of generation of the e-way bill :
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance
with the provisions of rule 138B:
Provided further that the unique number generated under sub-rule (1) shall be valid for a period
of fifteen days for updation of Part B of FORM GST EWB-01.
(10)
An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as
mentioned in column (3) of the Table below from the relevant date, for the distance, within the country,
the goods have to be transported, as mentioned in column (2) of the said Table:-
Sr.
No.
Distance
Validity period
(1)
(2)
(3)
1.
Upto 100 kilometer.
One day in cases other than Over Dimensional Cargo
2.
For every 100 kilometer or part thereof
thereafter
One additional day other than Over Dimensional
Cargo
3.
Upto 20 kilometer
One day in case of Over Dimensional Cargo
4.
For every 20 kilometer or part thereof
thereafter
One additional day in case of Over Dimensional
Cargo:
Provided that the Commissioner may, on the recommendations of the Council, by notification, extend the
validity period of an e-way bill for certain categories of goods as may be specified therein:
Provided further that where, under circumstances of an exceptional nature, including trans-shipment, the
goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity
period after updating the details in Part B of FORM GST EWB-01, if required.
Explanation 1.—For the purposes of this rule, the “relevant date” shall mean the date on which the e-way bill has
been generated and the period of validity shall be counted from the time at which the e-way bill has been generated
and each day shall be counted as the period expiring at midnight of the day immediately following the date of
generation of e-way bill.
Explanation 2.— For the purposes of this rule, the expression “Over Dimensional Cargo” shall mean a cargo
carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central
Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (Central Act 59 of 1988).
(11) The details of the e-way bill generated under this rule shall be made available to the-
(a)
supplier, if registered, where the information in Part A of FORM GST EWB-01 has been
furnished by the recipient or the transporter; or
(b)
recipient, if registered, where the information in Part A of FORM GST EWB-01 has been
furnished by the supplier or the transporter,
on the common portal, and the supplier or the recipient, as the case maybe, shall communicate
his acceptance or rejection of the consignment covered by the e-way bill.
(12) Where the person to whom the information specified in sub-rule (11) has been made available does
not communicate his acceptance or rejection within seventy two hours of the details being made
available to him on the common portal, or the time of delivery of goods whichever is earlier, it shall
be deemed that he has accepted the said details.
(13) The e-way bill generated under this rule or under rule 138 of the Central Goods and Services Tax
Rules or under rule 138 of Goods and Services Tax Rules of any State or Union Territory shall be
valid in the State.
(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated—
(a)
where the goods being transported are specified in Annexure;
(b)
where the goods are being transported by a non-motorised conveyance;
(c)
where the goods are being transported from the customs port, airport, air cargo complex and
land customs station to an inland container depot or a container freight station for clearance by
Customs;
(d)
in respect of movement of such goods and within such areas in the State and for values not
exceeding such amount as the Commissioner of State Tax, in consultation with the Principal
Chief Commissioner/Chief Commissioner of Central Tax, may, subject to conditions that may
be specified, notify;
(e)
where the goods, other than de-oiled cake being transported, are specified in the Schedule
appended to Haryana Government, Excise and Taxation Department, notification No. 36/ST-2,
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HARYANA GOVT. GAZ. (EXTRA.), MAR. 15, 2018 (PHGN. 24, 1939 SAKA)
dated the 30th June, 2017, as amended from time to time;
(f)
where the goods being transported are alcoholic liquor for human consumption, petroleum
crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation
turbine fuel;
(g)
where the supply of goods being transported is treated as no supply under Schedule III of the
Act;
(h)
where the goods are being transported—
(i)
under customs bond from an inland container depot or a container freight station to a customs port,
airport, air cargo complex and land customs station, or from one customs station or customs port to
another customs station or customs port, or
(ii)
under customs supervision or under customs seal;
(i)
where the goods being transported are transit cargo from or to Nepal or Bhutan;
(j)
where the goods being transported are exempt from tax under Haryana Government, Excise
& Taxation Department, notification No. 41/ST-2, dated 30th June, 2017 as amended from
time to time and Haryana Government, Excise & Taxation Department, notification No.
86/ST-2, dated 25th September, 2017 as amended from time to time;
(k)
any movement of goods caused by defence formation under Ministry of defence as a
consignor or consignee;
(l)
where the consignor of goods is the Central Government, Government of any State or a local
authority for transport of goods by rail;
(m)
where empty cargo containers are being transported; and
(n)
where the goods are being transported upto a distance of twenty kilometers from the place of
the business of the consignor to a weighbridge for weighment or from the weighbridge back
to the place of the business of the said consignor subject to the condition that the movement
of goods is accompanied by a delivery challan issued in accordance with rule 55;
Explanation.- The facility of generation, cancellation, updation and assignment of e-way bill shall be made available
through SMS to the supplier, recipient and the transporter, as the case may be.
ANNEXURE
[(See rule 138 (14)]
Sr. No.
Description of Goods
(1)
(2)
1.
Liquefied Petroleum Gas for supply to household and non domestic exempted category (NDEC)
customers
2.
Kerosene oil sold under PDS
3.
Postal baggage transported by Department of Posts
4.
Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with
precious metal (Chapter 71)
5.
Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71)
6.
Currency
7.
Used personal and household effects
8.
Coral, unworked (0508) and worked coral (9601)”.
4.
In the said rules, for rule 138A, the following rule shall be substituted, namely:-
“138A.Documents and devices to be carried by a person-in-charge of a conveyance.- (1) The person
in charge of a conveyance shall carry—
(a)
the invoice or bill of supply or delivery challan, as the case may be; and
(b)
a copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped
to a Radio Frequency Identification Device embedded on to the conveyance in such manner as
may be notified by the Commissioner :
Provided that nothing contained in clause (b) of this sub-rule shall apply in case of
movement of goods by rail or by air or vessel.
(2)
A registered person may obtain an Invoice Reference Number from the common portal by uploading,
on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for
HARYANA GOVT. GAZ. (EXTRA.), MAR. 15, 2018 (PHGN. 24, 1939 SAKA)
1133
verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period
of thirty days from the date of uploading.
(3)
Where the registered person uploads the invoice under sub-rule (2), the information in Part A of
FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information
furnished in FORM GST INV-1.
(4)
The Commissioner may, by notification, require a class of transporters to obtain a unique Radio
Frequency Identification Device and get the said device embedded on to the conveyance and map the
e-way bill to the Radio Frequency Identification Device prior to the movement of goods.
(5)
Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the
Commissioner may, by notification, require the person-in-charge of the conveyance to carry the
following documents instead of the e-way bill
(a)
tax invoice or bill of supply or bill of entry; or
(b)
a delivery challan, where the goods are transported for reasons other than by way of supply.”.
5.
In the said rules, for rule 138B, the following rule shall be substituted, namely:-
“138B.Verification of documents and conveyances.- (1) The Commissioner or an officer empowered by
him in this behalf may authorize the proper officer to intercept any conveyance to verify the e-way bill
in physical or electronic form for all inter-State and intra-State movement of goods.
(2)
The Commissioner shall get Radio Frequency Identification Device readers installed at places where
the verification of movement of goods is required to be carried out and verification of movement of
vehicles shall be done through such device readers where the e-way bill has been mapped with the said
device.
(3)
The physical verification of conveyances shall be carried out by the proper officer as authorised by the
Commissioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information on evasion of tax, physical verification of a
specific conveyance can also be carried out by any other officer after obtaining necessary approval of
the Commissioner or an officer authorised by him in this behalf.”.
6.
In the said rules, for rule 138C, the following rule shall be substituted, namely:-
“138C.Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit
shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four
hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within
three days of such inspection.
(2)
Where the physical verification of goods being transported on any conveyance has been done during
transit at one place within the State or Union territory or in any other State or no further physical
verification of the said conveyance shall be carried out again in the State or Union territory, unless a
specific information relating to evasion of tax is made available subsequently.”.
7.
In the said rules, for rule 138D, the following rule shall be substituted, namely:-
“138D.Facility for uploading information regarding detention of vehicle.-Where a vehicle has been
intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said
information in FORM GST EWB-04 on the common portal.”.
8.
In the said rules, for FORM GST EWB-01, FORM GST EWB-02, FORM GST EWB-03, FORM GST
EWB-04 and FORM GST INV-1, the following forms shall be substituted, namely:-
“FORM GST EWB-01
(See rule 138)
E-Way Bill
E-Way Bill No.
:
E-Way Bill date
:
Generator
:
Valid from
:
Valid until
:
1134
HARYANA GOVT. GAZ. (EXTRA.), MAR. 15, 2018 (PHGN. 24, 1939 SAKA)
PART-A
A.1
GSTIN of Supplier
A.2
Place of Dispatch
A.3
GSTIN of Recipient
A.4
Place of Delivery
A.5
Document Number
A.6
Document Date
A.7
Value of Goods
A.8
HSN Code
A.9
Reason for Transportation
PART-B
B.1
Vehicle Number for Road
B.2
Transport Document
Number/Defence Vehicle No./
Temporary Vehicle Registration
No./Nepal or Bhutan Vehicle
Registration No.
Notes:
1.
HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers having annual turnover
upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual
turnover above five crore rupees in the preceding financial year.
2.
Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.
3.
Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding
Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Lading Number.
4.
Place of Delivery shall indicate the PIN Code of place of delivery.
5.
Place of dispatch shall indicate the PIN Code of place of dispatch.
6.
Where the supplier or the recipient is not registered, then the letters “URP” are to be filled-in in column A.1
or, as the case may be, A.3.
7.
Reason for Transportation shall be chosen from one of the following:-
Code
Description
1
Supply
2
Export or Import
3
Job Work
4
SKD or CKD
5
Recipient not known
6
Line Sales
7
Sales Return
8
Exhibition or fairs
9
For own use
0
Others
HARYANA GOVT. GAZ. (EXTRA.), MAR. 15, 2018 (PHGN. 24, 1939 SAKA)
1135
FORM GST EWB-02
(See rule 138)
Consolidated E-Way Bill
Consolidated E-Way Bill No.
:
Consolidated E-Way Bill Date
:
Generator
:
Vehicle Number
:
Number of E-Way Bills
E-Way Bill Number
FORM GST EWB-03
(See rule138C)
Verification Report
Part A
Name of the Officer
Place of inspection
Time of inspection
Vehicle Number
E-Way Bill Number
Tax Invoice or Bill of Supply or Delivery Challan or
Bill of Entry date
Tax Invoice or Bill of Supply or Delivery Challan or
Bill of Entry Number
Name of person in-charge of vehicle
Description of goods
Declared quantity of goods
Declared value of goods
Brief description of the discrepancy
Whether goods were detained?
If not, date and time of release of vehicle
Part B
Actual quantity of goods
Actual value of the Goods
Tax payable
Integrated tax
1136
HARYANA GOVT. GAZ. (EXTRA.), MAR. 15, 2018 (PHGN. 24, 1939 SAKA)
Central tax
State or Union territory tax
Cess
Penalty payable
Integrated tax
Central tax
State or Union territory tax
Cess
Details of Notice
Date
Number
Summary of findings
FORM GST EWB-04
(See rule 138D)
Report of detention
E-Way Bill Number
Approximate Location of
detention
Period of detention
Name of Officer in-charge
(if known)
Date
Time
FORM GST INV – 1
(See rule 138A)
Generation of Invoice Reference Number
IRN:
Date:
Details of Supplier
GSTIN
Legal Name
Trade name, if any
Address
Serial No. of Invoice
Date of Invoice
Details of Recipient (Billed to)
Details of Consignee (Shipped to)
GSTIN or UIN, if available
Name
HARYANA GOVT. GAZ. (EXTRA.), MAR. 15, 2018 (PHGN. 24, 1939 SAKA)
1137
Address
State (Name and Code)
Type of supply –
B to B supply
B to C supply
Attracts Reverse Charge
Attracts TCS
GSTIN of operator
Attracts TDS
GSTIN of TDS Authority
Export
Supplies made to SEZ
Deemed export
Serial
Number
Descrip-
tion of
Goods
HSN Qty.
Unit
Price
(per
unit)
Total
value
Discount,
if any
Taxable
value
Central tax
State or
Union
territory tax
Integrated
tax
Cess
Rate Amt. Rate Amt. Rate Amt. Rate Amt.
Freight
Insurance
Packing and Forwarding Charges
etc.
Total
Total Invoice Value (In figure)
Total Invoice Value (In Words)
Signature
Name of the Signatory
Designation or Status”;
9.
In the said rules, with effect from the date of publication of this notification in the Official Gazette, in FORM
GST RFD-01, for the DECLARATION [second proviso to section 54(3)], the following shall be substituted,
namely:-
“DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not
availed any drawback of central excise duty/service tax/central taxon goods or services or both and that I have
not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status”;
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HARYANA GOVT. GAZ. (EXTRA.), MAR. 15, 2018 (PHGN. 24, 1939 SAKA)
10.
In the said rules, with effect from the date of publication of this notification in the Official Gazette,in FORM
GST RFD-01A, for the DECLARATION [second proviso to section 54(3)], the following shall be substituted,
namely:-
“DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not
availed any drawback of central excise duty/service tax/central taxon goods or services or both and that I have
not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status”.
SANJEEV KAUSHAL,
Additional Chief Secretary to Government Haryana,
Excise and Taxation Department.
56121—C.S.—H.G.P., Chd.