(207)
Haryana Government Gazette
EXTRAORDINARY
Published by Authority
© Govt. of Haryana
No. 19-2023/Ext.] CHANDIGARH, WEDNESDAY, JANUARY 25, 2023 (MAGHA 5, 1944 SAKA)
gfj;k.kk ljdkj
vkcdkjh rFkk djk/kku foHkkx
vf/klwpuk
fnukad 25 tuojh] 2023
la[;k 05@th,lVh&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] ifj"kn~ dh flQkfj’kksa ij] 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-
¼1½ ;s fu;e gfj;k.kk eky vkSj lsok dj ¼la’kks/ku½ fu;e] 2023] dgs tk ldrs gSaA
¼2½ bu fu;eksa esa vU;Fkk micaf/kr ds flok;] ;s fu;e 26 fnlEcj] 2022 ls ykxw gq, le>s tk,axsA
2-
gfj;k.kk eky vkSj lsok dj fu;e] 2017 ¼ftUgsa] blesa] blds i'pkr~ mä fu;e fufnZ"V fd;k x;k gS½ esa] fu;e 8
esa] &
¼i½
mi&fu;e ¼1½ esa] ^^eksckby uEcj] bZ&esy irk]^^ 'kCnksa vkSj v{kjksa dk yksi fd;k tk,xk;
¼ii½ mi&fu;e ¼2½ esa]&
¼d½
[kaM ¼d½ esa] ^^çR;{k dj cksMZ }kjk vuqjf{kr MkVk csl ls lkekU; iksVZy }kjk vkWuykbu fof/kekU;e
cuk;k tk,xk^^ 'kCnksa ds i'pkr~] ^^vkSj LFkk;h [kkrk la[;k ls tqM+s eksckby uacj vkSj bZ&esy irs ij
Hksts x, i`Fkd~ ouVkbe ikloMZ ds ek/;e ls Hkh lR;kfir fd;k tk,xk^^ 'kCn j[ks tk,axs;
¼[k½ [kaM ¼[k½ vkSj ¼x½ dk yksi fd;k tk,xk;
3-
mä fu;eksa esa] fu;e 12 esa] mi&fu;e ¼3½ esa] ^^tgka^^ 'kCn ds i'pkr~] ^^fdlh O;fä }kjk] ftls mi&fu;e ¼2½ ds
v/khu jftLVªhdj.k çnku fd;k x;k gS fyf[kr :Ik esa fd, x, vuqjks/k ij ;k^^ 'kCn] dks"Bd vkSj vad j[ks
tk,axsA
4-
mä fu;eksa esa] fu;e 37 esa] mi&fu;e ¼1½ esa] &
¼i½
^^,slh çnk; ds ewY; dk^^ 'kCnksa ds i'pkr~] ^^pkgs iw.kZ :i ls ;k vkaf’kd :Ik lsß 'kCn j[ks tk,axs vkSj izFke
vDrwcj] 2022 ls j[ks x, le>s tk,axs ;
¼ii½ ÞHkqxrkuß 'kCn ds i'pkr~] ^^;k fjoZl^^ 'kCn j[kk tk,xk vkSj izFke vDrwcj] 2022 ls j[kk x;k le>k
tk,xk;
208
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2023 (MAGH. 5, 1944 SAKA)
¼iii½ ^^,slh çnk; ds laca/k esa^^ 'kCnksa ds i'pkr~] ^^çnk;drkZ dks Hkqxrku ugha dh xbZ jkf’k ds vuqikr esa^^ 'kCn
j[ks tk,axs vkSj izFke vDrwcj] 2022 ls j[ks x, le>s tk,axsA
5-
mä fu;eksa esa] fu;e 37 ds i'pkr~] fuEufyf[kr fu;e j[kk tk,xk] vFkkZr~% &
^^37d- çnk;drkZ }kjk dj ds vlank; dh n'kk esa buiqV dj çR;; dh okilh vkSj mldh iqu% miyC/krk-&
tgka fdlh jftLVªh—r O;fä }kjk dj vof/k ds fy, ç:i th,lVhvkj&3[k esa fooj.kh esa buiqV dj çR;; dk
ykHk mBk;k x;k gS] ,sls chtd ;k MsfcV uksV ds laca/k esa] ftldk fooj.k çnk;drkZ }kjk ç:i th,lVhvkj&1 esa
;k chtd çLrqr djus dh lqfo/kk dk mi;ksx djrs gq, tkod çnk; ds fooj.k esa çLrqr fd;k x;k gS] ysfdu
foÙkh; o"kZ ds var ds i'pkr~ flracj ds 30 osa fnu rd ,sls çnk;drkZ }kjk mä dj vof/k ds tkod çnk; ds
fooj.k ds vuq:i ç:i th,lVhvkj&3[k esa fooj.kh çLrqr ugha dh xbZ gS] ftlesa ,sls chtd ;k MsfcV uksV ds
laca/k esa buiqV dj çR;; dk ykHk mBk;k x;k gS] mä jftLVªh—r O;fä }kjk buiqV dj çR;; dh dfFkr jkf'k
dks] ,sls foÙkh; o"kZ ds var ds i'pkr~ uoacj ds 30 osa fnu ;k mlls igys ç:i th,lVhvkj&3[k esa fooj.kh
izLrqr djrs le;] okil fd;k tk,xk%
ijUrq tgka buiqV dj çR;; dh mä jkf'k jftLVªh—r O;fä }kjk ç:i th,lVhvkj&3[k esa fooj.kh esa 30
uoacj dks ;k mlls igys ,sls foÙkh; o"kZ ds var ds i'pkr~ okil ugha dh tkrh gS] ftlds nkSjku bl rjg ds
buiqV dj çR;; dk ykHk mBk;k x;k gS] ,slh jkf'k mä O;fä }kjk /kkjk 50 ds v/khu ml ij C;kt lfgr ns;
gksxh%
ijUrq ;g vkSj fd tgka mä çnk;drkZ i'pkr~ esa mä dj vof/k ds fy, ç:i th,lVhvkj&3[k esa fooj.kh
çLrqr djrk gS] mä jftLVªh—r O;fä mlds ckn dh dj vof/k ds fy, çLrqr ç:i th,lVhvkj&3[k fooj.kh esa
bl rjg ds çR;; dh jkf'k dk iqu% ykHk mBk ldrk gSA^^A
6-
mä fu;eksa esa] fu;e 46 esa] [kaM ¼p½ esa] fuEufyf[kr ijarqd j[kk tk,xk] vFkkZr~%&
^^ijUrq~ tgka dksbZ dj ;ksX; lsok fdlh bysDVª‚fud d‚elZ v‚ijsVj }kjk ;k mlds ek/;e ls ;k v‚uykbu
lwpuk vkSj MsVkcsl ,Dlsl ;k iquiZzkfIr lsokvksa ds iznk;drkZ }kjk ,d çkfIrdrkZ dks vkiwfrZ dh tkrh gS] tks
vjftLVªh—r gS] ,sls çnk; ds ewY; ds ckotwn] ,d jftLVªh—r O;fä }kjk tkjh fd;s x;s dj chtd esa çkfIrdrkZ
dk uke vkSj irk ds lkFk mldk fiu dksM vkSj jkT; ds uke 'kkfey djuk gksxk vkSj mä irs dks çkfIrdrkZ ds
fjd‚MZ ij irk le>k tk,xkAßA
7-
mä fu;eksa esa] fu;e 46d esa] fuEufyf[kr ijarqd j[kk tk,xk] vFkkZr~] &
^^ijUrq~ mä ,dy ^^çnk; dk chtd&lg&fcy^^ esa fu;e 46 ;k fu;e 54] tSlh Hkh fLFkfr gks] vkSj fu;e
49 ds v/khu fufnZ"V fof'kf"V;ka 'kkfey gkasxhA^^;
8-
mä fu;eksa esa] fu;e 59 esa] mifu;e ¼6½ esa] [kaM ¼x½ ds i'pkr~ fuEufyf[kr [kaM j[kk tk,xk] vFkkZr~%&
^^¼?k½ fdlh jftLVªh—r O;fä] ftls dj vof/k ds laca/k esa] fu;e 88x ds mi&fu;e ¼1½ ds mica/kksa ds
v/khu lkekU; iksVZy ij lwpuk tkjh dh xbZ gS] dks /kkjk 37 ds v/khu eky ;k lsokvksa ;k nksuksa ds tkod iznk;
ds C;kSjs] i'pkr~orhZ dj vof/k ds fy, ç:i th,lVhvkj&1 esa ;k chtd çLrqr djus dh lqfo/kk dk mi;ksx djrs
gq,] çLrqr djus dh vuqefr ugha nh tk,xh ;k tc rd fd mlus ;k rks mä lwpuk esa fufnZ"V jkf'k tek ugha dh
gks ;k fdlh vlanÙk jkf'k ds dkj.kksa dks Li"V djrs gq, mÙkj çLrqr u fd;k gks] tks fu;e 88x ds mi&fu;e ¼2½
ds mica/kksa ds v/khu ;Fkk visf{kr gSA^^A
9-
mä fu;eksa esa] fu;e 87 esa] mifu;e ¼8½ esa] fuEufyf[kr ijarqd j[kk tk,xk] vFkkZr~%&
^^ijUrq~ tgka cSad lkekU; iksVZy ij pkyku igpku la[;k ds fooj.k dks laçsf"kr djus esa foQy jgrk gS]
bysDVª‚fud dS'k ystj dks mu ekeyksa esa Hkkjrh; fjtoZ cSad ds bZ&LØ‚y ds vk/kkj ij viMsV fd;k tk ldrk gS
tgka mä bZ&LØ‚y dh d‚eu iksVZy ij ç:i th,lVh ih,eVh&06 esa mRiUu pkyku ds C;kSjs ds lkFk vuq#irk
gSA
10- mä fu;eksa esa] fu;e 88[k ds ckn] fuEufyf[kr fu;e j[kk tk,xk] vFkkZr~%&
^^88 x- tkod çnk;ksa ds C;kSjksa vkSj fooj.kh esa fn, x, nkf;Ro esa varj ds laca/k esa jhfr-— (1) tgka
jftLVªh—r O;fDr }kjk lans; dj] mä dj vof/k ds laca/k esa] ç:i th,lVhvkj&1 esa ;k chtd çLrqr
djus dh lqfo/kk dk mi;ksx djrs gq, esa] mlds }kjk çLrqr fd, x, tkod çnk; ds C;kSjks ds vuqlkj]
ç:i th,lVhvkj&3[k esa mlds }kjk çLrqr dh xbZ ml vof/k ds fy, fooj.kh ds vuqlkj mä O;fä }kjk
lans; dj dh jkf’k ls vf/kd gS] ,slh jkf'k ;k ,sls çfr'kr ls] tks fd ifj"kn~ }kjk vuq'kaflr fd;k tk,]
mä jftLVªh—r O;fä dks lkekU; iksVZy ij bysDVª‚fud :i ls iz:i th,lVh Mhvkjlh&01[k ds Hkkx d
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2023 (MAGH. 5, 1944 SAKA)
209
esa bl rjg ds varj ds ckjs esa lwfpr fd;k tk,xk vkSj mä varj dks mtkxj djrs gq, ,slh lwpuk dh
,d çfr] jftLVªhdj.k ds le; çnku fd, x, ;k le;≤ ij la'kksf/kr fd, x,] mlds bZ&esy irs
ij Hkh Hksth tk,xh vkSj mls funsf'kr fd;k tk,xk fd ;k rks &
¼d½ ç:i th,lVh Mhvkjlh&03 ds ek/;e ls] /kkjk 50 ds v/khu C;kt ds lkFk] varj dj ns;rk dk
Hkqxrku djs] ;k
¼[k½ lkekU; iksVZy ij ns; dj esa iwoksZä varj dks Li"V djsa]
lkr fnu dh vof/k ds HkhrjA
¼2½ mi&fu;e ¼1½ esa fufnZ"V jftLVªh—r O;fä] ml mi&fu;e esa fufnZ"V lwpuk dh çkfIr ij mDr mi fu;e
esa fofufnZ"V vof/k ds Hkhrj] ;k rks &
¼d½ ç:i th,lVh Mhvkjlh&01[k ds Hkkx d esa fufnZ"V varj dj ns;rk dh jkf'k dk Hkqxrku iwjh rjg
ls ;k vkaf'kd :i ls] /kkjk 50 ds v/khu C;kt ds lkFk] iz:i th,lVh Mhvkjlh&03 ds ek/;e ls
djsa vkSj mlds fooj.k dks lkekU; iksVZy ij bysDVª‚fud :i ls ç:i th,lVh Mhvkjlh&1[k ds
Hkkx [k esa çLrqr djsa; ;k
¼[k½ lkekU; iksVZy ij bysDVª‚fud :i ls ç:i th,lVh Mhvkjlh&01[k ds Hkkx [k esa vlanÙk dj
ns;rk ds ml fgLls ds laca/k esa dkj.kksa dks 'kkfey djrs gq,] ftldk Hkqxrku ugha gqvk gS] ;fn dksbZ
gks] mÙkj çLrqr djsaA
¼3½ tgka mi&fu;e ¼1½ esa fufnZ"V lwpuk esa fofufnZ"V dksbZ Hkh jkf'k] ml mi&fu;e esa fofufnZ"V vof/k ds
Hkhrj vlanÙk jgrh gS vkSj tgka dksbZ Li"Vhdj.k ;k dkj.k O;frØeh jftLVªh—r O;fä }kjk çLrqr ugha
fd;k tkrk gS ;k tgka Li"Vhdj.k ;k dkj.k ,sls O;fä }kjk çLrqr leqfpr vf/kdkjh }kjk Lohdk;Z ugha
ik;k tkrk gS] mä jkf'k /kkjk 79 ds mica/kksa ds vuqlkj olwyh ;ksX; gksxhA^^A
11- mä fu;eksa esa] fu;e 89 esa] mifu;e ¼2½ esa]&
¼i½
[kaM ¼V½ ds i'pkr~ fuEufyf[kr [kaM j[ks tk,axs] vFkkZr~% &
^^¼Vd½ fooj.k] ftlesa chtd dk fooj.k 'kkfey gS] vFkkZr~ la[;k] frfFk] ewY;] lanr dj] vkSj Hkqxrku dk
fooj.k] ftlds laca/k esa izfrnk; dk nkok fd;k tk jgk gS vkSj ,sls chtdksa] çnk;drkZ dks bl rjg ds
Hkqxrku ds çek.k dh izfr] lsok dh çnk; ds fy, iznk;drkZ ds lkFk fd, x, djkj ;k iathd`r djkj ;k
lafonk] tks Hkh ykxw gks] dh izfr] çnk;drkZ }kjk lsok dh vkiwfrZ ds fy, djkj ;k lafonk dks jí djus ;k
lekIr djus ds fy, tkjh fd;k x;k i=] çnk;drkZ ls ,sls djkj ds jn~n ;k lekIr gksus ds lEcU/k esa
izkIr Hkqxrku dk fooj.k vkSj mldk izek.k ;fn fdlh ekeys esa tgka fdlh vjftLVªh—r O;fä }kjk
izfrnk; dk nkok fd;k tkrk gS tgka lsok dh vkiwfrZ ds fy, djkj ;k lafonk dks jí ;k lekIr dj fn;k
x;k gS;
¼V[k½ iznk;drkZ }kjk bl vk'k; ds fy, tkjh fd;k x;k ,d çek.k&i= fd mlus chtd ds laca/k esa dj
dk Hkqxrku fd;k gS] ftl ij vkosnd }kjk izfrnk; dk nkok fd;k tk jgk gS; fd mlus ØsfMV uksV tkjh
djds bu chtdksa esa lfEefyr dj jkf'k dks viuh dj ns;rk ds fo#) lek;ksftr ugha fd;k gS; vkSj ;g
Hkh] fd mlus bu chtdksa ds laca/k esa 'kkfey dj dh jkf'k dh okilh dk nkok ugha fd;k gS vkSj uk gh
djsxk] ,sls ekeys esa tgka ,d vjftLVªh—r O;fä }kjk izfrnk; dk nkok fd;k tkrk gS tgka lsok dh
vkiwfrZ ds fy, djkj ;k lafonk jí dj nh xbZ gS ;k lekIr dj nh xbZ gS;^^;
¼ii½ [kaM ¼M½ esa] ijUrqd ds i'pkr~] fuEufyf[kr ijUrqd j[kk tk,xk] vFkkZr~% &
Þijarqd ;g vkSj fd mu ekeyksa esa tgka ,sls vjftLVªh—r O;fä }kjk izfrnk; dk nkok fd;k x;k gS ftlus
dj Hkkj ogu fd;k gks] çek.k&i= çLrqr fd;k tkuk visf{kr ugha gSAÞA
12- mä fu;eksa esa] fu;e 108 esa] mi&fu;e ¼3½ ds LFkku ij] fuEufyf[kr mi&fu;e izfrLFkkfir fd;k tk,xk]
vFkkZr~%&
^^¼3½ tgka ml fu.kZ; ;k vkns'k] ftlds fo#) vihy dh xbZ gS] dks lkekU; iksVZy ij viyksM fd;k gS]
ogka vafre vfHkLoh—fr] vihy la[;k nf'kZr djrs gq,] vihyh; çkf/kdkjh ;k bl fufeÙk mlds }kjk çkf/k—r
vf/kdkjh }kjk] ç:i th,lVh ,ih,y&02 esa tkjh dh tk,xh vkSj vuafre vfHkLoh—fr tkjh djus dh frfFk dks
vihy Qkby djus dh frfFk ekuk tk,xk%
210
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2023 (MAGH. 5, 1944 SAKA)
ijarq ;g fd tgka ml fu.kZ; ;k vkns'k] ftlds fo#) vihy dh xbZ gS] dks lkekU; iksVZy ij viyksM
ugha fd;k tkrk gS] ogka vihykFkhZ] ç:i th,lVh ,ih,y&01 Qkby djus dh frfFk ls lkr fnu dh vof/k ds
Hkhrj mä fu.kZ; ;k vkns'k dh ,d Lo&vuqçekf.kr çfr çLrqr djsxk vkSj vafre vfHkLoh—fr] vihy la[;k nf'kZr
djrs gq,] vihyh; çkf/kdkjh ;k bl fufeÙk mlds }kjk çkf/k—r fdlh vf/kdkjh }kjk] ç:i th,lVh ,ih,y&02
esa tkjh dh tk,xh] vkSj vuafre vfHkLoh—fr tkjh djus dh frfFk dks vihy Qkby djus dh frfFk ekuk tk,xk %
ijarq tgka fu.kZ; ;k vkns'k] dh mä Lo&vuqçekf.kr çfr ç:i th,lVh ,ih,y&01 Qkby djus dh frfFk
ls lkr fnuksa dh vof/k ds Hkhrj çLrqr ugha dh tkrh gS] ,slh çfr tek djus dh frfFk dks vihy Qkby djus dh
frfFk ds :i esa ekuk tk,xkAßA
13- mä fu;eksa esa] fu;e 109 ds LFkku ij] fuEufyf[kr fu;e izfrLFkkfir fd;k tk,xk] vFkkZr~%&
^^109 vihyh; çkf/kdkjh dks vkosnu-& ¼1½ /kkjk 107 dh mi&/kkjk ¼2½ ds v/khu vihyh; çkf/kdkjh dks ,d
vkosnu ç:i th,lVh ,ih,y&03 esa lqlaxr nLrkostksa ds lkFk] ;k rks bysDVª‚fud :i ls ;k vU;Fkk] tks vk;qä
}kjk vf/klwfpr fd;k tk,] Qkby dh tk,xh vkSj vihykFkhZ dks rqjar ,d vuafre vfHkLoh—fr tkjh dh tk,xhA
¼2½ tgka ml fu.kZ; ;k vkns'k] ftlds fo#) vihy dh xbZ gS] dks lkekU; iksVZy ij viyksM fd;k gS] ogka vafre
vfHkLoh—fr] vihy la[;k nf'kZr djrs gq,] vihyh; çkf/kdkjh ;k mlds }kjk bl laca/k esa çkf/k—r fdlh vf/kdkjh
}kjk] ç:i th,lVh ,ih,y&02 esa tkjh dh tk,xh vkSj vuafre vfHkLoh—fr tkjh djus dh frfFk dks mi&fu;e
¼1½ ds v/khu vihy Qkby djus dh frfFk ds :i esa ekuk tk,xk%
ijarq tgka ml fu.kZ; ;k vkns'k] ftlds fo#) vihy dh xbZ gS] dks lkekU; iksVZy ij viyksM ugha fd;k
gS] ogka vihykFkhZ ç:i th,lVh ,ih,y&03 Qkby djus dh frfFk ls lkr fnu dh vof/k ds Hkhrj mä fu.kZ; ;k
vkns'k dh ,d Lo&vuqçekf.kr çfr çLrqr djsxk vkSj vafre vfHkLoh—fr] vihy la[;k nf'kZr djrs gq,] vihyh;
çkf/kdkjh ;k bl fufeÙk mlds }kjk çkf/k—r fdlh vf/kdkjh }kjk] ç:i th,lVh ,ih,y&02 esa tkjh dh tk,xh]
vkSj vuafre vfHkLoh—fr tkjh djus dh frfFk dks vihy Qkby djus dh frfFk ds :i esa ekuk tk,xk%
ijarq ;g vkSj fd tgka fu.kZ; ;k vkns'k dh mä Lo&vuqçekf.kr çfr ç:i th,lVh ,ih,y&03 Qkby
djus dh frfFk ls lkr fnu dh vof/k ds Hkhrj çLrqr ugha dh tkrh gS] ,slh çfr tek djus dh frfFk dks vihy
Qkby djus dh frfFk ds :i esa ekuk tk,xkAßA
14- mä fu;eksa esa] fu;e 109[k ds i'pkr] fuEufyf[kr fu;e j[kk tk,xk] vFkkZr~%&
^^109x vihy okil ysuk & vihykFkhZ] /kkjk 107 dh mi&/kkjk ¼11½ ds v/khu dkj.k crkvks uksfVl tkjh
djus ls iwoZ ;k mä mi&/kkjk ds v/khu vkns'k tkjh djus ls iwoZ] tks Hkh igys gks] ç:i th,lVh ,ih,y&01 ;k
ç:i th,lVh ,ih,y&03 esa Qkby dh xbZ fdlh Hkh vihy ds laca/k esa ç:i th,lVh ,ih,y&01/03W esa
vkosnu Qkby djds mä vihy dks okil ys ldrk gS%
ijarq tgka ç:i th,lVh ,ih,y&02 esa vafre vfHkLoh—fr tkjh dh xbZ gS] ogka mä vihy dh okilh
vihyh; çkf/kdkjh ds vuqeksnu ds v/;k/khu gksuh pkfg, vkSj vihy dks okil ysus ds fy, ,sls vkosnu dks Qkby
djus ds lkr fnu ds Hkhrj vihyh; çkf/kdkjh }kjk vkosnu ij fu.kZ; fy;k tk,xk%
ijarq ;g vkSj fd vihykFkhZ }kjk ,slh okilh ds vuqlj.k esa Qkby dh xbZ dksbZ Hkh ubZ vihy /kkjk 107 dh
mi&/kkjk ¼1½ ;k mi&/kkjk ¼2½ esa] tSlh Hkh fLFkfr gks] esa fofufnZ"V le; lhek ds Hkhrj Qkby dh tk,xhA
15- mä fu;eksa esa] fu;e 138 esas] mifu;e ¼14½ esa] mikca/k esa] lkj.kh esa] [kkuk ¼2½ esa] Øe la[;k 5 ds lkeus] ^^¼v/;k; 71½^^
dks"Bd] 'kCn vkSj vad ds i'pkr~] ^^udyh vkHkw"k.k ¼7117½ ds flok;^^ 'kCn] dks"Bd vkSj vad j[ks tk,axsA
16- mä fu;eksa esa] fu;e 161 esa] ^^vkns'k^^ 'kCn ds LFkku ij] ^^lwpuk ;k uksfVl^^ 'kCn izfrLFkkfir fd, tk,axsA
17- mä fu;eksa esa] ç:i th,lVh vkjbZth&01 esa] &
¼i½
Hkkx d esa] fVIi.k esa] ^^vkosnu nkf[ky djus okys çkf/k—r gLrk{kjdrkZ dks viuk eksckby la[;k vkSj bZesy
irk nsuk gksxkA^^] 'kCnksa ds LFkku ij] ^^vkosnd ds LFkk;h [kkrk la[;k ls lgc) bZ&esy vkbZMh vkSj
eksckby uacj vk;dj MsVkcsl ls Lor% Hkjs tk,axsA^^ 'kCn izfrLFkkfir fd, tk,axs;
¼ii½ jftLVªhdj.k ds fy, vkosnu izLrqr djus ds fy, vuqns’k esa] iSjk 2 dk yksi fd;k tk,xkA
18- mä fu;eksa esa] ç:i th,lVh vkjbZth&17 esa] ^^xq.kkxq.k ds vk/kkj ij^^ 'kCnksa ds i'pkr] fuEufyf[kr j[kk tk,xk]
vFkkZr~% &
^^ —i;k ekeys ds fof'k"V fooj.k ds fy, layXu lgk;d nLrkost ¼nLrkostksa½ dks ns[ksaA^^aA
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2023 (MAGH. 5, 1944 SAKA)
211
19- mä fu;eksa esa] ç:i th,lVh vkjbZth&19 ds LFkku ij] fuEufyf[kr ç:i izfrLFkkfir fd;k tk,xk] vFkkZr~: &
Þç:i th,lVh vkjbZth &19
[nsf[k, fu;e 22¼3½a]]
lanHkZ la[;k frfFk
lsok esa
uke
irk
th,lVhvkbZ,u@;wvkbZ,u
vkosnu lanHkZ la[;k ¼,vkj,u½ frfFk
jftLVªhdj.k jí djus dk vkns'k
;g frfFk&&&&& dks tkjh dkj.k crkvks uksfVl ds lanHkZ esa gS&
dkj.k crkvks uksfVl dk dksbZ mÙkj çLrqr ugha fd;k x;k gS(
vkSj] bl dk;kZy; ds ikl miyCèk fjd‚MZ ds vkèkkj ij vèkksgLrk{kjh dh jk; gS fd vkidk jftLVªhdj.k
fuEufyf[kr dkj.kksa ls jí fd, tkus ;ksX; gS% ;k
dkj.k crkvks uksfVl dk mÙkj <,vkj,u uacj> frfFk&&&&&& }kjk çLrqr fd;k x;k gS(
vkSj] dkj.k crkvks uksfVl ds vkids mÙkj dh tkap djus ij vkSj bl dk;kZy; ds ikl miyCèk fjd‚MZ ds
vkèkkj ij] vèkksgLrk{kjh dh jk; gS fd vkidk jftLVªhdj.k fuEufyf[kr dkj.kksa ls jí fd, tkus ;ksX; gS% ;k
dkj.k crkvks uksfVl dk dksbZ mÙkj çLrqr ugha fd;k x;k gS vkSj O;fäxr lquokbZ ds fy, fuèkkZfjr fnu ij]
vki O;fäxr :i ls ;k fdlh çkfèk—r çfrfufèk ds ekè;e ls mifLFkr ugha gq,(
vkSj] bl dk;kZy; ds ikl miyCèk fjd‚MZ ds vkèkkj ij vèkksgLrk{kjh dh jk; gS fd vkidk jftLVªhdj.k
fuEufyf[kr dkj.kksa ls jí fd, tkus ;ksX; gS% ;k
dkj.k crkvks uksfVl dk dksbZ mÙkj çLrqr ugha fd;k x;k gS] ysfdu vki@vkids çkfèk—r çfrfufèk us O;fäxr
lquokbZ esa Hkkx fy;k vkSj fyf[kr ;k ekSf[kd çLrqfr nh(
vkSj] O;fäxr lquokbZ ds nkSjku fd, x, vkids fyf[kr ;k ekSf[kd çLrqrhdj.k dh tkap djus ij vkSj bl
dk;kZy; ds ikl miyCèk fjd‚MZ ds vkèkkj ij vèkksgLrk{kjh dh jk; gS fd vkidk jftLVªhdj.k fuEufyf[kr
dkj.kksa ls jí fd, tkus ;ksX; gS% ;k
dkj.k crkvks uksfVl dk mÙkj <,vkj,u uacj> frfFk&&&&&& }kjk çLrqr fd;k x;k gSA fdUrq] vki ;k
vkids çkfèk—r çfrfufèk fuèkkZfjr ;k foLrkfjr frfFk ij O;fäxr lquokbZ esa lfEefyr ugha gq,(
vkSj] dkj.k crkvks uksfVl ds vkids mÙkj dh tkap djus ij vkSj bl dk;kZy; ds ikl miyCèk fjd‚MZ ds
vkèkkj ij vèkksgLrk{kjh dh jk; gS fd vkidk jftLVªhdj.k fuEufyf[kr dkj.kksa ls jí fd, tkus ;ksX; gS% ;k
212
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2023 (MAGH. 5, 1944 SAKA)
dkj.k crkvks uksfVl dk mÙkj <,vkj,u uacj> frfFk &&&&&& }kjk çLrqr fd;k x;k gS vkSj vki@vkids
çkfèk—r çfrfufèk us O;fäxr lquokbZ esa Hkkx fy;k] O;fäxr lquokbZ ds nkSjku ,d fyf[kr@ekSf[kd çLrqfr nh(
vkSj] vèkksgLrk{kjh us dkj.k crkvks uksfVl ds vkids mÙkj ds lkFk&lkFk O;fäxr lquokbZ ds le; dh x;h
çLrqfr;ksa dh tkap dh gS vkSj mudh jk; gS fd vkidk jftLVªhdj.k fuEufyf[kr dkj.kksa ls jí fd, tkus ;ksX;
gS%
¼i½
¼ii½
vkids jftLVªhdj.k dks jí djus dh çHkkoh frfFk<<fnu@ekl@o"kZ>> gSA
2-
—i;k ekeyk ds fof'k"V fooj.k ds fy, layXu lgk;d nLrkost ns[ksaA
3-
;g è;ku fn;k tk ldrk gS fd gfj;k.kk eky vkSj lsok dj vfèkfu;e] 2017 dh èkkjk 39 dh mi&èkkjk ¼1½ ds
vèkhu fooj.kh Hkjus okys ,d jftLVªh—r O;fä dks bl vkns'k dh frfFk ls rhu ekl ds Hkhrj ç:i
th,lVhvkj&10 esa vafre fooj.kh çLrqr djuk vko';d gSA
4-
vkidks viuh lHkh yafcr fooj.kh izLrqr djuh visf{kr gSA
5-
;g uksV fd;k tk, fd jftLVªhdj.k jí djus ls bl vfèkfu;e ds vèkhu dj vkSj vU; ns;ksa dh ns;rk ;k jí
djus dh frfFk ls iwoZ fdlh Hkh vofèk ds fy, bl vfèkfu;e ;k mlds vèkhu cuk, x, fu;eksa ds vèkhu fdlh
Hkh nkf;Ro dk fuoZgu djus dh ckè;rk çHkkfor ugha gksxh] pkgs ,sls dj vkSj vU; ns; jí djus dh frfFk ls iwoZ
;k i'pkr~ voèkkfjr fd, tk,aA
LFkku %
frfFk%
gLrk{kj
<vfèkdkjh dk uke>
in
vfèkdkfjrk"A
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2023 (MAGH. 5, 1944 SAKA)
213
20- mä fu;eksa esa] ç:i th,lVhvkj&1 esa] &
¼d½ c‚Dl esa] &
¼i½
Þo"kZÞ 'kCn ds LFkku ij] ÞfoÙkh; o"kZÞ 'kCn izfrLFkkfir fd, tk,axs(
¼ii½ ÞeklÞ 'kCn ds LFkku ij Þdj vofèkÞ 'kCn izfrLFkkfir fd, tk,axs(
¼[k½ lkj.kh 3 ds LFkku ij] fuEufyf[kr lkj.kh izfrLFkkfir dh tk,xh] vFkkZr~%&
Þ3-
¼d½
,vkj,u
<Lor%>
¼[k½
,vkj,u dh frfFk
<Lor%>
¼x½ lkj.kh 4v esa] Þ¼i½ ifrZorÊ çHkkj ls lacaèkh vkSj ¼ii½ bZ&okf.kT; çpkyu ds ekè;e dsß dks"Bdksa] v{kjksa vkSj
'kCnksa ds LFkku ij] ÞizfrorÊ çHkkj ls lacaèkh ¼bZ&okf.kT; çpkyu ls lacaèkh Vhlh,l ds ekè;e ls dh xbZ
iwfrZ lfgr½ß 'kCn] dks"Bd vkSj v{kj izfrLFkkfir fd, tk,axs (
¼?k½ lkj.kh 4b vkSj mlds lkeus çfof"V;ksa dk yksi fd;k tk,xk (
¼³½ lkj.kh 5v esa] Þ5v- lkoZtfud çnk; ¼bZ&okf.kT; nj&okj ds ekè;e ls dh xbZ çnk; ls fHkUu½ß vad] v{kj]
'kCnksa vkSj dks"Bdksa ds LFkku ij] ÞlkoZtfud çnk; ¼bZ&okf.kT; izpkyu nj&okj ds ekè;e ls dh xbZ çnk;
lfgr½ß 'kCn] dks"Bd vkSj v{kj izfrLFkkfir fd, tk,axs (
¼p½ lkj.kh 5vk vkSj mlds lkeus çfof"V;ksa dk yksi fd;k tk,xk (
¼N½ lkj.kh 7 ds LFkku ij] fuEufyf[kr lkj.kh izfrLFkkfir dh tk,xh] vFkkZr~ %&&
dj dh nj
dqy djk/ks; ewY;
jkf’k
,dhd`r
dj
dsanzh;
dj
jkT;@la?k
jkT;{ks=
dj
midj
1
2
3
4
5
6
7d- var%jkfT;d iznk;
lesfdr nj&okj lkoZtfud iznk; ¼Vh lh ,l laca/kh bZ&okf.kT; izpkyu ds ek/;e ls dh xbZ iznk; lfgr½
7[k- varjjkfT;d çnk;] tgka chtd ewY; 2-5 yk[k #i, rd gS [nj&okj] lesfdr nj&okj lkoZtfud
çnk; [Vh lh ,l lacaèkh bZ&okf.kT; çpkyu ds ekè;e ls dh xbZ iznk; lfgr]
çnk; dk LFkku ¼jkT; dk uke½
¼t½ lkj.kh 9 esa]&&
¼i½
'kh"kZ esa] Þukes uksV] tek i=] pkyw vof/k ds nkSjku tkjh fd, x, izfrnk; okÅpjß 'kCnksa ds LFkku
ij] Þpkyw vof/k ds nkSjku tkjh fd, MsfcV vkSj ØsfMV uksVß 'kCn izfrLFkkfir fd, tk,axs(
¼ii½ ÞnLrkost ds iqujhf{kr O;kSjs ;k ewyr% ukes uksV@tek i= ds C;kSjs ;k izfrnk; okmpjß 'kCnksa ds
LFkku ij] ÞnLrkost ds la'kksfèkr C;kSjs ;k ewy MsfcV ;k ØsfMV uksV ds C;kSjsß 'kCn izfrLFkkfir fd,
tk,axs(
¼iii½ mi 'kh"kZ esa] [kkuk la[;k 2 vkSj 3 esa] Þchtdß 'kCn dk yksi fd;k tk,xk(
¼iv½ mi'kh"kZd esa] [kkuk la[;k 5 vkSj 6 esa] Þchtdß 'kCn ds LFkku ij] ÞnLrkostß 'kCn izfrLFkkfir fd;k
tk,xk (
¼>½ lkj.kh 9v esa] Þ;fn chtd@iksr ifjogu i= esa fn, x, C;kSjs xyr Fksß 'kCnksa ds LFkku ij] Þchtd@iksr
ifjogu i= esa igys fn, x, C;kSjksa dk la'kksèkuß 'kCn izfrLFkkfir fd, tk,axs (
¼¥½ lkj.kh 9vk esa] Þ@çfrnk; okÅpjß fpgu vkSj 'kCnksa dk yksi fd;k tk,xk (
¼V½ lkj.kh 9b esa] Þukes uksV@tek i=@ izfrnk; okmpj ¼mlds lalks/ku½ß 'kCnksa] fpguksa vkSj dks"Bdksa ds LFkku
ij] ÞMsfcV uksV@ØsfMV uksV ¼la'kksfèkr½ß 'kCn] fpgu vkSj dks"Bd izfrLFkkfir fd, tk,axs (
214
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2023 (MAGH. 5, 1944 SAKA)
¼B½ lkj.kh 10 esa] Þekgß 'kCn ds LFkku ij] Þekg@frekghß 'kCn vkSj fpgu izfrLFkkfir fd, tk,axs(
¼M½ lkj.kh 10v¼1½ vkSj mlds lkeus çfof"V;ksa dk yksi fd;k tk,xk (
¼<½ lkj.kh 10vk¼1½ vkSj mlds lkeus çfof"V;ksa dk yksi fd;k tk,xk (
¼.k½ lkj.kh 11 ds 'kh"kZ esa] ÞiwoZÙkj dj vofèkß 'kCnksa ds i'pkr~] Þ¼'kq) çfrnk; okÅpj ;fn dksbZ gks½ß dks"Bd]
'kCn vkSj fpgu j[ks tk,axs (
¼r½ lkj.kh 12 ds mi 'kh"kZ esa] [kkuk la[;k 3 esa] Þ¼oSdfYid] ;fn ,p,l,u çnku fd;k x;k gks½ß dks"Bdksa]
'kCnksa vkSj fpguksa dk yksi fd;k tk,xk (
¼Fk½
lkj.kh 13 ds i'pkr~ vkSj lR;kiu ls iwoZ] fuEufyf[kr lkjf.k;ka j[kh tk,axh] vFkkZr~%&&
Þ14- bZ&okf.kT; vkijsVjksa ds ekè;e ls fd, x, iznk;ksa ds C;kSjs] ftl ij bZ&okf.kT; vkijsVj] vfèkfu;e dh èkkjk 52
ds v/khu dj laxzg djus ds fy, nk;h gS ;k èkkjk 9¼5½ ds vèkhu dj Hkqxrku ds fy, nk;h gS [fjiksVZ djus ds
fy, iznk;]
çnk; dh ç—fr
bZ&okf.kT;
vkijsVj dk th
,l Vh vkbZ ,u
iznk;ksa
dk
dqy ewY;
dj dh jkf’k
,dhd`r dj
dsanzh; dj
jkT;@la?k
jkT;{ks= dj
midj
1
2
3
4
5
6
7
¼d½ iznk;] ftl
ij
bZ&okf.kT;
vkijsVj èkkjk 52
ds vèkhu dj
laxzg djus dk
nk;h gS
¼[k½ iznk;] ftl
ij
bZ&okf.kT;
vkijsVj
èkkjk
9¼5½ ds vèkhu
dj nsus ds fy,
nk;h gS
14d- bZ&okf.kT; vkijsVjksa ds ekè;e ls fd, x, iznk;ksa ds C;kSjksa dk la'kksèku] ftl ij bZ&okf.kT; vkijsVj] vfèkfu;e
dh èkkjk 52 ds vèkhu dj laxzg djus ds nk;h gSa ;k èkkjk 9¼5½ ds vèkhu dj nsus ds fy, nk;h gSa
çnk; dh ç—fr
ewy C;kSjs
la’kksf/kr
C;kSjs
iznk;ksa
dk
dqy
ewY;
dj dh jkf’k
ekg@
frekgh
bZ&okf.kT;
vkijsVj
dk th ,l
Vh vkbZ ,u
bZ&okf.kT;
vkijsVj dk
th ,l Vh
vkbZ ,u
,dh—r
dj
dsaæh; dj jkT;@la?k
jkT; {ks=
dj
midj
1
2
3
4
5
6
7
8
9
¼d½ iznk;] ftl
ij
bZ&okf.kT;
vkijsVj èkkjk 52 ds
vèkhu dj laxzg
djus dk nk;h gS
¼[k½ iznk;] ftl
ij
bZ&okf.kT;
vkijsVj èkkjk 9¼5½
ds vèkhu dj nsus
ds fy, nk;h gS
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2023 (MAGH. 5, 1944 SAKA)
215
15- bZ&okf.kT; vkijsVjksa ds ekè;e ls fd, x, iznk;ksa dk C;kSjk] ftl ij bZ&okf.kT; vkijsVj] èkkjk 9¼5½ ds vèkhu dj
nsus ds fy, nk;h gSa [bZ&okf.kT; vkijsVj dh fjiksVZ djus ds fy,]
iznk;drkZ dk izdkj
izkfIrdrkZ dk izdkj
iznk;drkZ dk th ,l Vh
vkbZ ,u
izkfIrdrkZ dk th ,l Vh
vkbZ ,u
nLrkost la[;k
nLrkost frfFk
nj
fd, x, iznk; dk ewY;
dj dh
jkf’k
iznk; dk LFkku
,dhd`r
dj
dsanzh;
dj
jkT;@la?k
jkT;{ks=
dj
midj
1
2
3
4
5
6
7
8
9
10
11
12
13
jftLVªd`r
jftLVªd`r
vjftLVªd`r
vjftLVªd`r
jftLVªd`r
vjftLVªd`r
15d¼I½- bZ&okf.kT; vkijsVjksa ds ekè;e ls fd, x, iznk;ksa ds C;kSjksa dk la'kksèku] ftl ij bZ&okf.kT; vkijsVj èkkjk 9¼5½
ds vèkhu dj nsus ds fy, nk;h gSa [bZ&okf.kT; vkijsVj dks fjiksVZ djus ds fy,] jftLVªh—r çkfIrdrkZvksa ds fy,]
ewy C;kSjs
lalksf/kr C;kSjs
nj
fd, x, iznk; dk
ewY;
dj dh jkf’k
iznk; dk LFkku
iznk;drkZ dk
çdkj
iznk;drkZ dk th
,l Vh vkbZ ,u
çkfIrdrkZ dk th
,l Vh
nLrkost la[;k
nLrkost frfFk
iznk;drkZ dk th
,l Vh vkbZ ,u
çkfIrdrkZ dk th
,l Vh vkbZ ,u
nLrkost la[;k
nLrkost frfFk
,dh—r dj
dsaæh; dj
jkT;@la?k
jkT;{ks= dj
midj
jftLVªd`r
vjftLVªd`r
216
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2023 (MAGH. 5, 1944 SAKA)
15d¼II½- bZ&okf.kT; vkijsVjksa ds ekè;e ls fd, x, iznk;ksa ds C;kSjksa dk la'kksèku] ftl ij bZ&okf.kT; vkijsVj èkkjk 9¼5½
ds vèkhu dj nsus ds fy, nk;h gSa [bZ&okf.kT; vkijsVj dks fjiksVZ djus ds fy,] vjftLVªh—r çkfIrdrkZvksa ds fy,]
iznk;drkZ
dk çdkj
ewy C;kSjs
la’kksf/kr
C;kSjs
nj
fd,
x,
iznk;
dk
ewY;
dj dh jkf’k
iznk; dk
LFkku
iznk;drkZ
dk
th
,l
Vh
vkbZ ,u
dj
vof/k
iznk;drkZ
dk
th
,l
Vh
vkbZ ,u
,dh—r
dj
dsaæh;
dj
jkT;@la?k
jkT;{ks=
dj
midj
1
2
3
4
5
6
7
8
9
10
11
jftLVªd`r
vjftLVªd`r
¼n½
vuqns'kksa ds LFkku ij] fuEufyf[kr izfrLFkkfir fd, tk,axs] vFkkZr~ %&&
Þd- lkekU; vuqns'k
1-
ç;qä 'kCn%
d-
th ,l Vh vkbZ ,u :
eky vkSj lsok dj igpku la[;k
[k-
;w vkbZ ,u :
;wuhd igpku la[;k
x-
;w D;w lh :
;wuhd ifjek.k dksM
?k-
,p ,l ,u :
ukedj.k dh lkeatL;iw.kZ ç.kkyh
³-
ih vks ,l :
çnk; dk LFkku ¼vius vius jkT;@la?k jkT;{ks=½
p-
Vh lh ,l :
bZ&okf.kT; vkijsVj }kjk lzksr ij dj laxzg
N-
,l bZ tsM :
fo'ks"k vkfFkZd tksu
t-
bZ lh vks :
bZ&okf.kT; vkijsVj
>-
Mh Vh , :
?kjsyw VSfjQ {ks=
¥ ch ls ch :
,d jftLVªh—r O;fä ls nwljs jftLVªh—r O;fä
dks iznk;
V-
ch ls lh :
,d jftLVªh—r O;fä ls vjftLVªh—r O;fä dks iznk;
2-
frekgh ds igys nks eghus ¼uksa½ ds fy, th,lVhvkj&1 ;k vkbZ,Q,Q ds ekè;e ls chtd C;kSjksa dks Qkby djus
okys frekgh djnkrk] frekgh ds th,lVhvkj&1 Qkby djrs le; ,sls C;kSjksa dks ugha nksgjk,axs A
[k- lkj.kh ds fof’k"V vuqns'k&
Øe la[;k
lkj.kh
la[;k
vuqns’k
1
2
3
1-
4v
i- bZ&okf.kT; vkijsVj ds ekè;e ls fd, x, iznk; /kkjk 52 ds v/khu Vh lh ,l ls
lacaf/kr iznk;ksa lfgr jftLVªh—r O;fä;ksa dks fd, x, iznk;] ysfdu fjolZ pktZ ds
vkèkkj ij dj ls lacafèkr iznk; dks NksM+dj] fjiksVZ dh tk,xh A
ii- èkkjk 9¼5½ ds vèkhu fd, x, iznk;] ftlds fy, bZ&okf.kT; vkijsVj dj nsus ds
fy, nk;h gS] bl lkj.kh esa fjiksVZ ugha dh tk,xhA
iii- ços'k fcy ds lekosf'kr gksus ij ,l bZ tsM }kjk fd, x, iznk; dh ,l bZ tsM
bdkbZ@fodkldrkZ }kjk fjiksVZ ugha dh tk,xhA
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2023 (MAGH. 5, 1944 SAKA)
217
2-
4vk
jftLVªh—r O;fä;ksa dks fd, x, iznk;] fjolZ pktZ ds vkèkkj ij lacafèkr dj dks fjiksVZ
fd;k tk,xk A èkkjk 9¼5½ ds vèkhu fd, x, iznk;] ftl ij bZ&okf.kT; vkijsVj dj nsus
ds fy, nk;h gS] bl lkj.kh esa fjiksVZ ugha fd;k tk,xkA
3-
5
vjftLVªh—r O;fä;ksa dks fd, x, varjjkT;h; iznk; tks 2-50 yk[k #i, ls vfèkd dh
chtd j[krs gksa] dh fjiksVZ dh tk,xhA
4-
6v
vkbZ th ,l Vh ds lkFk ;k mlds fcuk fu;kZr dks fjiksVZ fd;k tk,xkA iksr i= ds C;kSjs]
;fn ykxw gksa] ckn esa lkj.kh 9 ds ekè;e ls çnku fd;k tk ldrk gS] ;fn ,slk C;kSjk]
fooj.k Qkby djrs le; miyCèk ugha gSA
5-
6vk
vkbZ th ,l Vh ds lkFk ;k mlds fcuk] ,l bZ tsM bdkb;ksa ;k ,l bZ tsM fodkldrkZvksa
dks fd, x, iznk;ksa dh fjiksVZ dh tk,xhA
6-
6b
le>s x, fu;kZr iznk;ksa dh fjiksVZ dh tk,xhA
7-
7
lkj.kh 5 esa fjiksVZ fd, x, mu O;fä;ksa ls vU;Fkk vjftLVªh—r O;fä;ksa dks dh xbZ iwfrZ
dks fjiksVZ fd;k tk,xkA ewY; dks tek i{k vkSj ukes uksV dk ;ksx gksxkA
8-
8
,slh iznk; ftudh dksbZ dj nsunkjh ugha gS ¼'kwU; jsVsM] NwV çkIr vkSj xSj&th,lVh
iznk;½ lwfpr dh tk,axhA èkkjk 9¼5½ ds vèkhu bZ&okf.kT; çpkyd ds ekè;e ls fd, x,
iznk; dks iznk;drkZ dh NwV çkIr iznk; ds vèkhu lfEefyr ugha fd;k tk,xkA
9-
9v
lkj.kh 4v] 4vk] 5] 6v] 6vk vkSj 6b esa crk, x, ewY;ksa esa la'kksèku dh lwpuk nh
tk,xhA
10-
9vk
vofèk ds nkSjku tkjh fd, x, tek i= vkSj ukes uksVksa dh lwpuk nh tk,xhA
11-
9b
lkj.kh 9[k esa fjiksVZ fd, x, tek i= vkSj ukes uksV~l esa la'kksèku dh lwpuk nh tk,xhA
12-
10
lkj.kh 7 esa fjiksVZ dh xbZ vjftLVªh—r iznk; esa la'kksèku dh lwpuk nh tk,xhA
13-
11v(1)
çkIr vfxzeksa dh lwpuk nh tk,xhA ewY; izfrnk; okmpj] ;fn dksbZ gks] dk fuoy gksxkA
14-
11vk(1)
vofèk ds nkSjku lek;ksftr vfxzeksa dh lwpuk nh tk,xhA
15-
11(II)
çkIr ;k lek;ksftr vfxzeksa esa la'kksèku dh lwpuk nh tk,xhA
16-
12
ljdkj }kjk le;≤ ij tkjh vfèklwpukvksa ds vuqlkj ,p,l,u fooj.k dh lwpuk
nh tk,xhA
17-
13
vofèk ds nkSjku tkjh fd, x, nLrkostksa ds fooj.k dh lwpuk nh tk,xhA
18-
14 ¼d½
bZ&okf.kT; çpkyd ds ekè;e ls 4 ls 10 rd fdlh lkj.kh esa fjiksVZ fd, x, iznk; dk
fooj.k] ftl ij bZlhvks] èkkjk 52 ds vèkhu lzksr ij dj ¼Vhlh,l½ ,d= djus ds fy,
mÙkjnk;h gS] iznk;drkZ }kjk fjiksVZ fd;k tk,xkA
218
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2023 (MAGH. 5, 1944 SAKA)
19-
14 ¼[k½
bZlhvks ds ekè;e ls fd, x, iznk; dk fooj.k] ftl ij bZlhvks èkkjk 9¼5½ ds vèkhu dj
dk Hkqxrku djus ds fy, mÙkjnk;h gS] iznk;drkZ }kjk lwfpr fd;k tk,xkA ,slh iznk;ksa
ij dj dk Hkqxrku bZlhvks }kjk fd;k tk,xk u fd iznk;drkZ }kjkA
20-
14d ¼d½ iwoZ dj vofèk esa lkj.kh 14¼d½ esa fjiksVZ dh xbZ iznk; esa la'kksèku dh lwpuk nh tk,xhA
21-
14d ¼[k½ iwoZ dj vofèk esa lkj.kh 14¼[k½ esa fjiksVZ dh xbZ iznk; esa la'kksèku dh lwpuk nh tk,xhA
22-
15
¼i½ bZlhvks mlds ekè;e ls dh xbZ iznk; ds fooj.k dh fjiksVZ djsxk] ftl ij og èkkjk
9¼5½ ds vèkhu dj dk Hkqxrku djus ds fy, mÙkjnk;h gSA
¼ii½ iznk;drkZ vkSj çkIrdrkZ dk th,lVhvkvkbZ,u] ;fn jftLVªh—r gS] rks lwfpr fd;k
tk,xkA
¼iii½ ;fn çkIrdrkZ jftLVªh—r gS] rks bZlhvks }kjk tkjh nLrkostksa ds fooj.k dh lwpuk nh
tk,xhA
23-
15d (I)
jftLVªh—r çkIrdrkZvksa ds lacaèk esa iwoZorhZ dj vofèk esa lkj.kh 15 esa fjiksVZ fd, x,
fooj.k esa la'kksèku dh lwpuk nh tk,xhA
24- 15d ¼II)
vjftLVªh—r çkIrdrkZvksa ds lacaèk esa iwoZorÊ dj vofèk esa lkj.kh 15 esa fjiksVZ fd, x,
fooj.k esa la'kksèku dh lwpuk nh tk,xhAÞA
21- mä fu;eksa esa] iz:i th,lVh vkj,QMh&01 esa] mikcaèk 1 esa] fooj.k&7 ds i'pkr~] fuEufyf[kr fooj.k j[ks tk,axs]
vFkkZr~%&
"fooj.k&8 [fu;e 89¼2½¼Vd½]
izfrnk; dk çdkj% vjftLVªh—r O;fä;ksa ds fy, izfrnk;
Øe
la[;k
iznk;
drkZ
dk
th
,l
Vh
vkbZ
,u
nLrkost@chtd C;kSjk
dj dk Hkqxrku
iznk;drkZ dks
chtd ewY;
ds Hkqxrku dk
C;kSjk
jn~nhdj.k@lekfIr
fo:) izkIr
Hkqxrku dk C;kSjk
nkok dh
xbZ
izfrnk;
dh jkf’k
¼vkbZ++ lh
+ ,l +
midj½
nLrk
ost
dk
izdkj
la[;k frfFk
dj
;ksX;
ewY;
,dhd`r
dj
¼vkbZ½
dsanzh;
dj
¼lh½
jkT;@la?k
jkT; {ks=
dj ¼,l½
midj
frfFk
jkf’k
frfFk
jkf’k
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
22- mä fu;eksa esa] ç:i th,lVh ,ih,y&02 esa] 'kh"kZ esa] "fu;e 108¼3½" 'kCn] vad vkSj dks"Bd ds i'pkr] "vkSj 109 ¼2½"
'kCn] vad vkSj dks"Bd j[ks tk,axsA
23- mä fu;eksa esa] ç:i th,lVh ,ih,y&03 ds i'pkr~] fuEufyf[kr ç:i j[kk tk,xk] vFkkZRk~%&
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2023 (MAGH. 5, 1944 SAKA)
219
"ç:i th,lVh ,ih,y&01@03 MCY;w
[nsf[k, fu;e 109xa]
vihy vkosnu okil ysus ds fy, vkosnu
1-
th,lVhvkbZ,u:
2-
O;olk; dk uke ¼fofèkd½ ¼;fn èkkjk 107 dh mi&èkkjk ¼1½ ds vèkhu vihy QkbZy dh tkrh gS½
3-
vihydrkZ dk uke vkSj inuke ¼;fn èkkjk 107 dh mi&èkkjk ¼2½ ds vèkhu vihy QkbZy dh tkrh gS½:
4-
vkns'k la[;k ,oa frfFk :
5-
vihy dk ,vkj,u vkSj frfFk:
6-
fudklh ds dkj.k:
i-
fu.kkZ;d çkfèkdkjh ds vkns'k dh Loh—frA
ii- leku fo"k; oLrq ij mPp vihy çkfèkdkjh@U;k;ky; ds vkns'k dh Loh—fr
iii- QkbZy dh xbZ vihy esa xyfr;ksa@pwd ds lqèkkj ds i'pkr~ fQj ls vihy QkbZy djus dh vko';drk
iv- vihy esa lfEefyr jkf'k] cksMZ@vk;qä }kjk vihy ds fy, fuèkkZfjr ekSfæd lhek ls de gS
v-
dksbZ vU; dkj.k
7-
?kks"k.kk ¼èkkjk 107 dh mi&èkkjk ¼1½ ds vèkhu vihy QkbZy gksus dh fLFkfr esa ykxw½:
eSa@ge <djnkrk dk uke > blds }kjk lR;fu"Bk ls iqf"V vkSj ?kks"k.kk djrk gwa@djrs gSa fd ;gka nh xbZ tkudkjh
esjs@gekjs lokZsÙke Kku vkSj foÜokl ds vuqlkj lR; vkSj lgh gS vkSj blesa dqN Hkh fNik;k ugha x;k gSA
LFkku%
gLrk{kj
frfFk%
vkosnd@vkosnd vfèkdkjh
dk uke
inuke@fLFkfrA"A
24- mä fu;eksa esa] ç:i th,lVh Mhvkjlh&01d ds i'pkr] fuEufyf[kr ç:i j[kk tk,xk] vFkkZr~ %&
"ç:i th,lVh Mhvkjlh&01[k
[nsf[k, fu;e 88x ]
Hkkx&d ¼tfur ç.kkyh½
ckgjh iznk; ds fooj.k esa fjiksVZ dh xbZ nsunkjh vkSj fooj.kh esa fjiksVZ dh xbZ nsunkjh esa varj dh lwpuk
lanHkZ
la[;k%
frfFk%
th,lVhvkbZ,u%
fofèkd uke%
1-
;g mYys[k fd;k tkrk gS fd vkids }kjk ns; dj ç:i th,lVhvkj&1 esa ;k chtd çLrqr djus dh lqfoèkk dk
mi;ksx djrs gq,] vkids }kjk çLrqr ckgjh@iznk; ds fooj.k ds vuqlkj vkids }kjk çLrqr dh xbZ fooj.kh ds
vuqlkj vkids }kjk Hkqxrku fd, x, dj dh jkf'k dh vofèk ds fy, ç:i th,lVhvkj&3ch <ls> <ls> rd #i;s
dh jkf'k ls vfèkd gS -------------------- dk C;kSjk bl çdkj gS%
iz:i dk
izdkj
ns;rk ?kksf"kr@Hkwxrku dh xbZ ¼:i;s esa½
vkbZth,lVh
lhth,lVh
,lth,lVh@;wVhth,lVh
midj
dqy
ç:i
th,lVhvkj&1@vkbZ
,Q ,Q
ç:i
th,lVhvkj&3ch
ns;rk esa varj
220
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2023 (MAGH. 5, 1944 SAKA)
2-
fu;e 88x ds mi&fu;e ¼1½ ds vuqlkj] vkils vuqjksèk fd;k tkrk gS fd ;k rks èkkjk 50 ds vèkhu C;kt ds lkFk
mä varj dj ns;rk dk Hkqxrku ç:i th,lVh Mhvkjlh&03 ds ekè;e ls djsa vkSj ç:i th,lVh Mhvkjlh&01[k
Hkkx&[k esa mldk fooj.k çLrqr djsa] dk] ç:i th,lVh Mhvkjlh&01[k ds Hkkx&[k esa mÙkj çLrqr djsa] ftlesa
varj dj ns;rk ds ml fgLls ds lacaèk esa dkj.kksa dks lfEefyr fd;k x;k gS] tks lkr fnu dh vofèk ds Hkhrj
vHkqDr jgrh gSA
3-
;g è;ku fn;k tk, fd tgka dksbZ jkf'k lkr fnu dh vofèk ds Hkhrj vHkqDr jgrh gS vkSj tgka vkids }kjk dksbZ
Li"Vhdj.k ;k dkj.k çLrqr ugha fd;k tkrk gS ;k tgka vkids }kjk fn;k x;k Li"Vhdj.k ;k dkj.k leqfpr
vfèkdkjh }kjk Lohdk;Z ugha ik;k tkrk gS] mä jkf'k lhth,lVh vfèkfu;e] 2017 dh èkkjk 79 ds micaèkksa ds
vuqlkj olwyh ;ksX; gksxhA
4-
;g ,d tfur ç.kkyh lwpuk gS vkSj blesa gLrk{kj dh vko';drk ugha gSA
Hkkx&[k
ns;rk esa varj dh lwpuk ds lacaèk esa djnkrk }kjk mÙkj
lwpuk dh lanHkZ la[;k:
frfFk :
d- eSaus ç:i th,lVh Mhvkjlh&01[k ds Hkkx d esa fufnZ"V varj dj ns;rk dh jkf'k dk Hkqxrku iwjh rjg ;k vkaf'kd
:i ls] èkkjk 50 ds vèkhu C;kt ds lkFk] ç:i th,lVh Mhvkjlh&03 ds ekè;e ls fd;k gS] vkSj mlds fooj.k uhps fn,
x, gSa :
ç:i th,lVh
Mhvkjlh&03
dk ,vkj,u
'kh"kZ
ds
vèkhu
Hkqxrku
dj vofèk
vkbZth,lVh
lhth,lVh
,lth,lVh@;wVhth,lVh
midj
vkSj@;k
[k- varj dj ns;rk ds ml fgLls ds lacaèk esa dkj.k] tks vHkqDr jg x;k gS] fuEukuqlkj gSa:
dze la[;k
varj ds fy, laf{kIr dkj.k
C;kSjs ¼vfuok;Z½
1.
ç:i th,lVhvkj &3 [k esa iwoZ dj vofèk esa Hkqxrku dh xbZ vfrjsd
ns;rk
2.
iwoZ dj vofèk ds dqN laO;ogkj ftUgsa mä dj vofèk ds ç:i th,lVhvkj
&1@vkbZ,Q,Q esa ?kksf"kr ugha fd;k tk ldrk Fkk] ysfdu ftuds lacaèk esa
dj dk Hkqxrku igys gh mä dj vofèk ds ç:i th,lVhvkj&3 [k esa
fd;k tk pqdk gS vkSj ftUgsa vc fopkjkèkhu dj vofèk ds ç:i
th,lVhvkj&1@vkbZ,Q,Q esa ?kksf"kr fd;k x;k gSA
3.
ç:i th,lVhvkj &1@vkbZ,Q,Q xyr C;kSjs ds lkFk QkbZy fd;k x;k
gS vkSj vxyh dj vofèk esa la'kksfèkr fd;k tk,xk ¼Vkbfiax =qfV;ksa] v’kq)
dj njksa vkfn lfgr½
4.
çkIr vfxzeksa vkSj pkyku ds fo:) lek;ksftr dh fjiksfVZax esa =qfV
5.
dksbZ vU; dkj.k
lR;kiu
eSa] -------------------------------------------------------------------------------------------------------- lR;fu"Bk ls iqf"V vkSj ?kks"k.kk djrk gwa fd ;gka Åij nh xbZ
tkudkjh esjs lokZsÙke Kku vkSj foÜokl ds vuqlkj lR; vkSj lgh gS vkSj blesa dqN Hkh Nqik;k ugha x;k gSA
izkfèk—r gLrk{kjdrkZ ds gLrk{kj
uke:
inuke@fLFkfr:
LFkku :
frfFk:"A
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2023 (MAGH. 5, 1944 SAKA)
221
25- mä fu;eksa esa] ç:i th,lVh Mhvkjlh&03 ds LFkku ij] fuEufyf[kr ç:i izfrLFkkfir fd;k tk,xk] vFkkZr~%&
"ç:i th,lVh Mhvkjlh&03
[nsf[k, fu;e 142¼2½ vkSj 142¼3½ ]
LosPNk ls fd, x, ;k dkj.k crkvks uksfVl ¼,llh,u½ ds fo:) fd, x, Hkqxrku dh lwpuk ;k fooj.k
¼;k ç:i th,lVh Mhvkjlh&01d ds ekè;e ls fuèkkZfjr dj dh lwpuk½
1
th,lVhvkbZ,u
2
uke
<Lor%>
3
Hkqxrku dk dkj.k
<< Mª‚i Mkmu >>
3d
xyr vkbZth,lVh çfrnk; ds iksr fcy ds C;kSjs
¼ifjpkfyr fd;k tkuk dsoy ;fn Mª‚i Mkmu esuq
esa fofufnZ"V izoxZ pquk x;k gS½A
¼i½ ynku fcy@fu;kZr fcy dh la[;k vkSj
frfFk:
¼ii½ eky ds fu;kZr ij lanÙk vkbZth,lVh dh jkf’k:
¼iii½ fj;k;rh nj ;k NwV ij fuos'k dh mikfIr ds
fy, mi;ksx dh xbZ vfèklwpuk la[;k:
¼iv½
vfèklwpuk dh frfFk :
¼v½
çkIr fd, x, çfrnk; dh jkf’k :
¼vi½
fu{ksfir fd, tkus okys xyr çfrnk; dh
jkf’k :
¼vii½ cSad [kkrs esa çfrnk; ds çR;; dh frfFk :
4-
og èkkjk ftlds vèkhu LoSfPNd Hkqxrku fd;k
x;k gS A
<< Mª‚i Mkmu >>
5-
dkj.k crkvks uksfVl ds C;kSjs] ;fn blds tkjh
djus ds 30 fnu ds Hkhrj Hkqxrku fd;k tkrk gS]
laoh{kk] ç#i th,lVh Mhvkjlh&01d ds ekè;e
ls vfHkfuf'pr dj dh lwpuk] vkWfMV] fujh{k.k
;k vUos"k.k] th,lVh vkj,QMh&01] vU;
¼fofufnZ"V djsa½
lanHkZ la-@,vkj,u
tkjh djus@QkbZy djus
dh frfFk
6-
foÙkh; o"kZ
7-
C;kt vkSj 'kkfLr lfgr fd, x, Hkqxrku ds C;kSjs] ;fn ykxw gks ¼#i;s esa jkf’k½
dze
la[;k
dj
vof/k
vf/kfu;e iznk; dk
LFkku
¼ihvks,l½
dj@midj C;kt ‘’kkfLr]
;fn
ykxw gks
Qhl vU; ;ksx
mi;ksx fd,
x, [kkrs
¼udn@izR;;
foQyu
izfo"V
la[;k
foQy
izfo"V
dh
frfFk
1
2
3
4
5
6
7
8
9
10
11
12
13
8-
dkj.k] ;fn dksbZ gks & << VsDLV c‚Dl >>
9-
lR;kiu &
eSa] lR;fu"Bk ls iqf"V vkSj ?kks"k.kk djrk gw¡ fd Åij nh xbZ tkudkjh] esjs lokZsÙke Kku vkSj foÜokl esa lR; vkSj lgh
gS vkSj blesa dksbZ ckr fNikbZ ugha xbZ gS A
çkfèk—r gLrk{kjdrkZ ds gLrk{kj
uke
inuke@fLFkfr
frfFk -------------------
222
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2023 (MAGH. 5, 1944 SAKA)
fVIi.k &
1-
fu;e 96 ds mifu;e ¼10½ ds mYya?ku esa çkIr ,dh—r eky vkSj lsok dj ds xyr çfrnk; ds fu{ksi ds fy,
vkSj vç;qä buiqV VSDl ØsfMV ds xyr çfrnk; ds fu{ksi ds fy,] Hkqxrku dsoy uxn esa gh fd;k tkuk gSA
2-
ç#i th,lVh vkj,QMh&01 ds ,vkj,u dks vfuok;Z #i ls mfYyf[kr fd;k tkuk pkfg,] ;fn Hkqxrku dk
dkj.k Þvç;qä buiqV VSDl ØsfMV ds xyr çfrnk; dk fu{ksiß ds :i esa p;fur fd;k x;k gSA
3-
ynku fcy ds C;kSjs mlh iSVuZ esa çfo"V fd, tkus pkfg, ftlesa C;kSjs fooj.kh esa çfo"V fd, x, gSAßA
26- mä fu;eksa esa] ç#i th,lVh Mh vkj lh&25 esa]&
¼i½
Þiqujh{k.k izkfèkdkjhß 'kCnksa ds i'pkr~ Þfnokyk vkSj 'kksèku v{kerk lafgrk] 2016 ¼2016 dk dsUnzh; vf/kfu;e 31½
ds vèkhu U;k;fu.kkZ;d çkfèkdkjh ;k vihy çkfèkdkjhß 'kCn vkSj v{kj j[ks tk,axs(
¼ii½
Þvihy ;k iqujh{k.k ds fuiVku ls rRdky igysß 'kCnksa ds LFkku ij] Þvihy ;k iqujh{k.k ;k fdUgha vU;
dk;Zokfg;ksa ds fuiVku ls rRdky igysß 'kCn izfrFkkfir fd, tk,axs(
¼iii½ Þvihy@iqujh{k.kß 'kCnksa ds i'pkr~ Þ;k fdUgha vU; dk;Zokfg;ksa dksß 'kCn vkSj v{kj j[ks tk,axsA
vuqjkx jLrksxh]
vij eq[; lfpo] gfj;k.kk ljdkj]
vkcdkjh rFkk djk/kku foHkkxA
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 25th January, 2023
No. 05 /GST-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, on the recommendations of the Council, hereby makes the
following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely: -
1.
(1)
These rules may be called the Haryana Goods and Services Tax (Amendment) Rules, 2023.
(2)
Save as otherwise provided in these rules, they shall be deemed to have come into force with effect
from the 26th December, 2022.
2.
In the Haryana Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8,-
(i)
in sub-rule (1), the words and letters, “mobile number, e-mail address,” shall be omitted;
(ii)
in sub-rule (2),-
(a)
in clause (a), after the words “Direct Taxes”, the words “and shall also be verified through
separate one-time passwords sent to the mobile number and e-mail address linked to the
Permanent Account Number”shall be inserted;
(b)
clauses (b) and (c) shall be omitted;
3.
In the said rules, in rule 12, in sub-rule (3), after the word, “Where,”, the words, brackets and figure, “on a
request made in writing by a person to whom a registration has been granted under sub-rule (2) or”, shall be inserted.
4.
In the said rules, in rule 37, in sub-rule (1),-
(i)
after the words, “value of such supply”, the words, “, whether wholly or partly,” shall be inserted and
shall be deemed to have been inserted with effect from 1st day of October, 2022;
(ii)
after the words, “shall pay”, the words, “or reverse” shall be inserted and shall be deemed to have been
inserted with effect from 1st day of October, 2022;
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2023 (MAGH. 5, 1944 SAKA)
223
(iii)
after the words, “in respect of such supply”, the letters and words, “, proportionate to the amount not
paid to the supplier,” shall be inserted and shall be deemed to have been inserted with effect from
1st day of October, 2022.
5.
In the said rules, after rule 37, the following rule shall be inserted, namely: -
“37A. Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment
thereof.- Where input tax credit has been availed by a registered person in the return in FORM GSTR-3B for a
tax period in respect of such invoice or debit note, the details of which have been furnished by the supplier in
the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility, but the return in
FORM GSTR-3Bfor the tax period corresponding to the said statement of outward supplies has not been
furnished by such supplier till the 30th day of September following the end of financial year in which the input
tax credit in respect of such invoice or debit note has been availed, the said amount of input tax credit shall be
reversed by the said registered person, while furnishing a return in FORM GSTR-3Bon or before the 30th day
of November following the end of such financial year:
Provided that where the said amount of input tax credit is not reversed by the registered person in a
return in FORM GSTR-3 Bon or before the 30th day of November following the end of such financial year
during which such input tax credit has been availed, such amount shall be payable by the said person along
with interest thereon under section 50.
Provided further that where the said supplier subsequently furnishes the return in FORM GSTR-3B for
the said tax period, the said registered person may re-avail the amount of such credit in the return in FORM
GSTR-3B for a tax period thereafter.”.
6.
In the said rules, in rule 46, in clause (f), the following proviso shall be inserted, namely:-
“Provided that where any taxable service is supplied by or through an electronic commerce operator or by a
supplier of online information and database access or retrieval services to a recipient who is un-registered,
irrespective of the value of such supply, a tax invoice issued by the registered person shall contain the name and
address of the recipient along with its PIN code and the name of the State and the said address shall be deemed to be
the address on record of the recipient.”.
7.
In the said rules, in rule 46A, the following proviso shall be inserted, namely, -
“Provided that the said single “invoice-cum-bill of supply” shall contain the particulars as specified under
rule 46 or rule 54, as the case may be, and rule 49.”;
8.
In the said rules, in rule 59, in sub-rule (6), after clause (c), the following clause shall be inserted, namely:-
“(d) a registered person, to whom an intimation has been issued on the common portal under the provisions of
sub-rule (1) of rule 88C in respect of a tax period, shall not be allowed to furnish the details of outward supplies of
goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility for a subsequent
tax period, unless he has either deposited the amount specified in the said intimation or has furnished a reply
explaining the reasons for any amount remaining unpaid, as required under the provisions of sub-rule (2) of rule
88C.”.
9.
In the said rules, in rule 87, in sub-rule (8), the following proviso shall be inserted, namely:-
“Provided that where the bank fails to communicate details of Challan Identification Number to the Common
Portal, the Electronic Cash Ledger may be updated on the basis of e-Scroll of the Reserve Bank of India in cases
where the details of the said e-Scroll are in conformity with the details in challan generated in FORM GST PMT-06
on the Common Portal.”.
10.
In the said rules, after rule 88B, the following rule shall be inserted, namely:-
“88C. Manner of dealing with difference in liability reported in statement of outward supplies and that
reported in return.-(1) Where the tax payable by a registered person, in accordance with the statement of outward
supplies furnished by him in FORM GSTR-1or using the Invoice Furnishing Facility in respect of a tax period,
exceeds the amount of tax payable by such person in accordance with the return for that period furnished by him in
FORM GSTR-3B, by such amount and such percentage, as may be recommended by the Council, the said registered
person shall be intimated of such difference in Part A of FORM GST DRC-01B, electronically on the common portal,
and a copy of such intimation shall also be sent to his e-mail address provided at the time of registration or as
amended from time to time, highlighting the said difference and directing him to—
(a)
pay the differential tax liability, along with interest under section 50, through FORM GST DRC-03;
or
(b)
explain the aforesaid difference in tax payable on the common portal, within a period of seven
days.
224
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2023 (MAGH. 5, 1944 SAKA)
(2)
The registered person referred to sub-rule (1) shall, upon receipt of the intimation referred to in
that sub-rule, either,-
(a)
pay the amount of the differential tax liability, as specified in Part A of FORM GST
DRC-01B, fully or partially, along with interest under section 50, through FORM GST
DRC-03 and furnish the details thereof in Part B of FORM GST DRC-01B electronically
on the common portal; or
(b)
furnish a reply electronically on the common portal, incorporating reasons in respect of
that part of the differential tax liability that has remained unpaid, if any, in Part B of
FORM GST DRC-01B,
within the period specified in the said sub-rule.
(3)
Where any amount specified in the intimation referred to in sub-rule (1) remains unpaid within
the period specified in that sub-rule and where no explanation or reason is furnished by the registered person in
default or where the explanation or reason furnished by such person is not found to be acceptable by the proper
officer, the said amount shall be recoverable in accordance with the provisions of section 79.”.
11.
In the said rules, in rule 89, in sub-rule (2),-
(i)
after clause (k), the following clauses shall be inserted, namely:-
“(ka) a statement containing the details of invoices viz. number, date, value, tax paid and details of
payment, in respect of which refund is being claimed along with copy of such invoices, proof of
making such payment to the supplier, the copy of agreement or registered agreement or contract, as
applicable, entered with the supplier for supply of service, the letter issued by the supplier for
cancellation or termination of agreement or contract for supply of service, details of payment received
from the supplier against cancellation or termination of such agreement along with proof thereof, in a
case where the refund is claimed by an unregistered person where the agreement or contract for supply
of service has been cancelled or terminated;
(kb) a certificate issued by the supplier to the effect that he has paid tax in respect of the invoices on
which refund is being claimed by the applicant; that he has not adjusted the tax amount involved in
these invoices against his tax liability by issuing credit note; and also, that he has not claimed and will
not claim refund of the amount of tax involved in respect of these invoices, in a case where the refund
is claimed by an unregistered person where the agreement or contract for supply of service has been
cancelled or terminated;”;
(ii)
in clause (m), after the proviso, the following proviso shall be inserted, namely:-
“Provided furtherthat a certificate is not required to be furnished in cases where refund is claimed by an
unregistered person who has borne the incidence of tax.”.
12.
In the said rules, in rule 108, for sub-rule (3), the following sub-rule shall be substituted, namely: -
“(3) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment,
indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer
authorised by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as
the date of filing of appeal:
Provided that where the decision or order appealed against is not uploaded on the common portal, the
appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the
date of filing of FORM GST APL-01 and a final acknowledgment, indicating appeal number, shall be issued in
FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, 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 decision or order is not submitted within a
period of seven days from the date of filing of FORM GST APL-01, the date of submission of such copy shall be
considered as the date of filing of appeal.”.
13.
In the said rules, for rule 109, the following rule shall be substituted, namely: -
“109. Application to the Appellate Authority.- (1) An application to the Appellate Authority under sub-section (2) of
section 107 shall be filed in FORM GST APL-03, along with the relevant documents, either electronically or otherwise
as may be notified by the Commissioner and a provisional acknowledgment shall be issued to the appellant
immediately.
(2) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, indicating
appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in
this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal
under sub-rule (1):
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2023 (MAGH. 5, 1944 SAKA)
225
Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant
shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of
FORM GST APL-03 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by
the Appellate Authority or an officer authorised by him in this behalf, 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 decision or order is not submitted within a period
of seven days from the date of filing of FORM GST APL-03, the date of submission of such copy shall be considered as
the date of filing of appeal.”.
14.
In the said rules, after rule 109B, the following rule shall be inserted, namely:-
“109C. Withdrawal of Appeal. - The appellant may, at any time before issuance of show cause notice under sub-
section (11) of section 107 or before issuance of the order under the said sub-section, whichever is earlier, in respect
of any appeal filed in FORM GST APL-01 or FORM GST APL-03, file an application for withdrawal of the said
appeal by filing an application in FORM GST APL-01/03W:
Provided that where the final acknowledgment in FORM GST APL-02 has been issued, the withdrawal of the
said appeal would be subject to the approval of the appellate authority and such application for withdrawal of the
appeal shall be decided by the appellate authority within seven days of filing of such application:
Provided further that any fresh appeal filed by the appellant pursuant to such withdrawal shall be filed within
the time limit specified in sub-section (1) or sub-section (2) of section 107, as the case may be.”;
15.
In the said rules, in rule 138, in sub-rule (14), in the Annexure, in column (2) of the table, against S.No. 5, after
the brackets, word and figures “(Chapter 71)”, the words, brackets and figures “excepting Imitation Jewellery (7117)”
shall be inserted.
16.
In the said rules, in rule 161, for the word, “order”, the words, “intimation or notice” shall be substituted.
17.
In the said rules, in FORM GST REG-01, -
(i)
in PART A, in the note, for the words, “Authorised signatory filing the application shall provide his
mobile number and email address”, the words, “E-mail Id and Mobile Number shall be auto-populated
from Income Tax database as linked with the Permanent Account Number of the applicant” shall be
substituted;
(ii)
in the instructions for submission of Application for Registration, paragraph 2 shall be omitted.
18.
In the said rules, in FORM GST REG-17, after the words “on merits”, the following shall be inserted, namely: -
“ Kindly refer to the supportive document(s) attached for case specific details.”.
19.
In the said rules, for FORM GST REG-19, the following form shall be substituted, namely: -
“FORM GST REG-19
[See rule22(3)]
Reference Number
Date
To
Name
Address
GSTIN/UIN
ApplicationReferenceNumber(ARN)
Date
Order for Cancellation of Registration
This has reference to show cause notice issued dated -----
Whereas no reply to the show cause notice has been submitted;
and whereas, the undersigned based on record available with this office is of the opinion that your registration is
liable to be cancelled for following reason(s): or
Whereas reply to the show cause notice has been submitted vide <ARN Number> dated______;
and whereas, the undersigned on examination of your reply to show cause notice and based on record available
with this office is of the opinion that your registration is liable to be cancelled for following reason(s): or
Whereas no reply to the show cause notice has been submitted and on day fixed for personal hearing, you did not
appear in person or through an authorised representative;
and whereas, the undersigned based on record available with this office is of the opinion that your registration is
liable to be cancelled for following reason(s): or
226
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2023 (MAGH. 5, 1944 SAKA)
Whereas no reply to the show cause notice has been submitted, but you/ your authorised representative attended
the personal hearing and made a written or verbal submission;
and whereas, the undersigned on examination of your written or verbal submission made during personal hearing
and based on record available with this office is of the opinion that your registration is liable to be cancelled for
following reason(s): or
Whereas reply to the show cause notice has been submitted vide <ARN Number> dated______. But, you or your
authorised representative did not attend the personal hearing on scheduled or extended date;
and whereas, the undersigned on examination of your reply to show cause notice and based on record available
with this office is of the opinion that your registration is liable to be cancelled for following reason(s): or
Whereas reply to the show cause notice has been submitted vide <ARN Number> dated______ and you/ your
authorised representative attended the personal hearing, made a written/oral submission during personal hearing;
and whereas, the undersigned has examined your reply to show cause notice as well as submissions made at the
time of personal hearing and is of the opinion that your registration is liable to be cancelled for following
reason(s):
i.
ii.
The effective date of cancellation of your registration is <<DD/MM/YYYY>>.
2.
Kindly refer to the supportive document(s) attached for case specific details.
3.
It may be noted that a registered person furnishing return under sub-section (1) of section 39 of the CGST
Act, 2017 is required to furnish a final return in FORM GSTR-10 within three months of the date of this order.
4.
You are required to furnish all your pending returns.
5.
It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues
under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the
date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.
Place:
Date:
Signature
<Name of the officer>
Designation
Jurisdiction”.
20.
In the said rules, in FORM GSTR-1, -
(a)
in the box,-
(i)
for the word, “Year”, the words, “Financial Year” shall be substituted;
(ii)
for the word, “Month”, the words, “Tax period” shall be substituted;
(b)
for Table 3, the following table shall be substituted, namely:-
“3.
(a)
ARN
<Auto>
(b)
Date of
ARN
<Auto>”
(c)
in Table 4A, for the brackets, letters and words, “(i) attracting reverse charge and (ii) supplies made
through e-commerce operator”, the words, brackets and letters, “attracting reverse charge (including
supplies made through e-commerce operator attracting TCS)” shall be substituted;
(d)
Table 4C and entries thereagainst shall be omitted;
(e)
In Table 5A, for the figure, letters, words and brackets, “5A. Outward supplies (other than supplies
made through e-commerce operator, rate wise)”, the words, brackets, letters, “Outward supplies
(including supplies made through e-commerce operator, rate wise)” shall be substituted;
(f)
Table 5B and entries thereagainst shall be omitted;
(g)
for the Table 7, the following table shall be substituted, namely:-
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2023 (MAGH. 5, 1944 SAKA)
227
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 2.5 Lakh [Rate wise]–Consolidated rate wise outward
supplies [including supplies made through e-commerce operator attracting TCS]
Place of Supply (Name of State)
(h)
in Table 9, -
(i)
in the heading, for the words and letters “debit notes, credit notes, refund vouchers”, the words,
“debit and credit notes” shall be substituted;
(ii)
for the words and letter, “Revised details of document or details of original Debit or Credit
Notes or refund vouchers”, the words and letter, “Revised details of document or details of
original Debit or Credit Notes” shall be substituted;
(iii)
in the sub-heading, in column no. 2 and 3, the word, “Inv.” shall be omitted;
(iv)
in the sub-heading, in column no. 5 and 6,for the word, “Invoice”, the word “Document” shall
be substituted;
(i)
in Table 9A, for the words, “If the invoice/Shipping bill details furnished earlier were incorrect”, the
words, “Amendment of invoice/Shipping bill details furnished earlier” shall be substituted;
(j)
in Table 9B, the words, “/Refund voucher” shall be omitted;
(k)
In Table 9C, for the words and brackets, “Debit Notes/Credit Notes/Refund voucher [amendments
thereof]”, the words and brackets, “Debit Notes/Credit Notes [Amended]” shall be substituted;
(l)
in Table 10,for the word, “Month”, the words, “Month/Quarter” shall be substituted;
(m)
Table 10A (1) and entries thereagainst shall be omitted;
(n)
Table 10B (1) and entries thereagainst shall be omitted;
(o)
in Table 11, in the heading, after the words, “earlier tax period”, the brackets and words, “(Net of
refund vouchers, if any)” shall be inserted;
(p)
in Table 12, in the sub-heading, in column no. 3, the brackets and words, “(Optional if HSN is
provided)” shall be omitted;
(q)
After Table 13 and before Verification, the following tables shall be inserted, namely:-
“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)
228
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2023 (MAGH. 5, 1944 SAKA)
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 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
supplier
GSTIN of
recipient
Document
no.
Document
date
Rate
Value of
supplies
made
Tax amount
Place
of
supply
Integrated
tax
Central
tax
State /
UT tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
Registered
Registered
Unregistered
Unregistered
Registered
Unregistered
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
supplies
made
Tax amount
Place
of
supply
GSTIN
of
supplier
GSTIN of
recipient
Doc.
no.
Doc.
date
GSTIN of
supplier
GSTIN of
recipient
Doc.
no.
Doc.
date
Rate
Integrated
tax
Central
tax
State /
UT tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Registered
Unregistered
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2023 (MAGH. 5, 1944 SAKA)
229
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
Revised
details
Rate
Value of
supplies
made
Tax amount
Place
of
supply
GSTIN
of
supplier
Tax
period
GSTIN
of
supplier
Integrated
tax
Central
tax
State /
UT tax
Cess
1
2
3
4
5
6
7
8
9
10
11
Registered
Unregistered
”;
(r)
For the instructions, the following shall be substituted, namely:-
“A.
General Instructions
1.
Terms used:
a.
GSTIN:
Goods and Services Tax Identification Number
b.
UIN:
Unique Identity Number
c.
UQC:
Unit Quantity Code
d.
HSN:
Harmonized System of Nomenclature
e.
POS:
Place of Supply (Respective State)
f.
TCS:
Tax collection at source by e-commerce operator
g.
SEZ:
Special Economic Zone
h.
ECO:
E-commerce operator
i.
DTA:
Domestic Tariff Area
j.
B to B:
Supplies from one registered person to another registered person
k.
B to C:
Supplies from registered person to unregistered person
2.
Quarterly taxpayers filing invoice details through GSTR-1 or IFF for the first two month(s) of the
quarter shall not repeat such details while filing GSTR-1 of the quarter.
B.
Table specific instructions-
Sr. No.
Table No.
Instructions
1
2
3
1.
4A
i. Supplies made to registered persons including supplies made through e-commerce
operator attracting TCS u/s 52, but excluding supplies attracting tax on reverse
charge basis, shall be reported.
ii. Supplies made u/s 9(5) for which e-commerce operator is liable to pay tax shall
not be reported in this table.
iii. The supplies made by SEZ on cover of a bill of entry shall not be reported by
SEZ unit /developer.
2.
4B
Supplies made to registered persons, attracting tax on reverse charge basis, shall be
reported. Supplies made u/s 9(5) for which e-commerce operator is liable to pay tax shall
not be reported in this table.
3.
5
Inter-State supplies made to unregistered persons having invoice value more than
Rs. 2.50 lakh shall be reported.
4.
6A
Exports with or without IGST shall be reported. Shipping bill details, if applicable, can be
provided later through table 9 if such details are not available at the time of filing the
statement.
5.
6B
Supplies made to SEZ units or SEZ developers, with or without IGST, shall be reported.
6.
6C
Deemed export supplies shall be reported.
7.
7
Supplies made to unregistered persons other than those reported in table 5 shall be
reported. Values shall be net of credit and debit notes.
230
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2023 (MAGH. 5, 1944 SAKA)
Sr. No.
Table No.
Instructions
1
2
3
8.
8
Supplies having no tax liability (Nil rated, exempted and non-GST supplies) shall be
reported. Supplies made through E-commerce Operator under section 9(5) shall not be
included under exempted supplies of supplier.
9.
9A
Amendment of values reported in table 4A, 4B, 5, 6A, 6B and 6C shall be reported.
10.
9B
Credit and debit notes issued during the period shall be reported.
11.
9C
Amendment of credit and debit notes reported in table 9B shall be reported.
12.
10
Amendment of unregistered supplies reported in table 7 shall be reported.
13.
11 A (1)
Advances received shall be reported. The values shall be net of refund vouchers, if any.
14.
11 B (1)
Advances adjusted during the period shall be reported.
15.
11(II)
Amendment to advances received or adjusted shall be reported.
16.
12
HSN details as per notifications issued by Government from time to time shall be reported.
17.
13
Details of the documents issued during the period shall be reported.
18.
14(a)
Details of the supplies reported in any table from 4 to 10, made through e-commerce
operator on which ECO is liable to collect tax at source (TCS) under section 52, shall be
reported by the supplier.
19.
14(b)
Details of supplies made through ECO, on which ECO is liable to pay tax u/s 9(5), shall be
reported by the supplier. Tax on such supplies shall be paid by the ECO and not by the
supplier.
20.
14A(a)
Amendment to supplies reported in table 14(a) in earlier tax period shall be reported.
21.
14A(b)
Amendment to supplies reported in table 14(b) in earlier tax period shall be reported.
22.
15
(i) ECO shall report details of the supplies made through him/her on which he/she is liable
to pay tax u/s 9(5).
(ii) GSTIN of supplier and recipient, if registered, shall be reported.
(iii) Details of the documents issued by ECO shall be reported, if recipient is registered.
23.
15A(I)
Amendment to the details reported in table 15 in earlier tax periods in respect of registered
recipients shall be reported.
24.
15A(II)
Amendment to the details reported in table 15 in earlier tax periods in respect of
unregistered recipients shall be reported.”.
21.
In the said rules, in FORM GST RFD-01, in Annexure 1, after Statement-7, the following statement shall be
inserted, namely: -
“Statement-8 [rule 89(2)(ka)]
Refund Type: Refund for unregistered persons
Sl.
No.
GSTIN
of
supplier
Document/Invoice Details
Tax Paid
Details of
payment of
invoice value to
the supplier
Details of
payment received
against
cancellation/
termination
Refund
Amount
Claimed
(I+C+S+Cess)
Type of
document
No.
Date
Taxable
Value
Integrated
Tax(I)
Central
Tax(C)
State/
UT
Tax(S)
Cess
Date
Amount
Date
Amount
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
”.
22.
In the said rules, in FORM GST APL-02, in the heading, after the word, figures and brackets “rule 108(3)”, the
word, figuresand brackets “and 109 (2)”, shall be inserted.
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2023 (MAGH. 5, 1944 SAKA)
231
23.
In the said rules, after FORM GST APL-03, the following form shall be inserted, namely: -
“FORM GST APL-01/03 W
[see rule 109C]
Application for Withdrawal of Appeal Application
1.
GSTIN:
2.
Name of Business (Legal) (in case appeal is filed under sub-section (1) of section 107)
3.
Name and designation of the appellant (in case appeal is filed under sub-section (2) of section 107):
4.
Order No. and Date:
5.
ARN of the Appeal and Date:
6.
Reasons for Withdrawal:
i.
Acceptance of order of the adjudicating authority.
ii.
Acceptance of order of a Higher Appellate Authority/ Court on similar subject matter
iii.
Need to file appeal again after rectification of mistakes/omission in the filed appeal
iv.
Amount involved in appeal is less than the monetary limit fixed for Appeal by the Board/Commissioner
v.
Any other reason
7.
Declaration (applicable in case appeal is filed under sub-section (1) of section 107):
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.”.
24.
In the said rules, after FORM GST DRC-01A, the following form shall be inserted, namely: -
“FORM GST DRC-01B
[see rule 88C]
PART-A (System Generated)
Intimation of difference in liability reported in statement of outward supplies and that reported in return
Ref No:
Date:
GSTIN:
Legal Name:
1.
It is noticed that the tax payable by you, in accordance with the statement of outward supplies furnished by
you in FORM GSTR-1 or using the invoice furnishing facility, exceeds the amount of tax paid by you in accordance
with the return furnished in FORM GSTR-3Bfor the period<from><to> by an amount of Rs. …………… The
details thereof are as follows:
Form Type
Liability declared/ paid (in Rs.)
IGST
CGST
SGST/UTGST
Cess
Total
FORM GSTR-1 / IFF
FORM GSTR-3B
Difference in liability
2.
In accordance with sub-rule (1) of rule 88C, you are hereby requested to either pay the said differential tax
liability, along with interest under section 50, through FORM GST DRC-03 and furnish the details thereof in Part-B
of FORM GST DRC-01B, and/or furnish the reply in Part-B of FORM GST DRC-01B incorporating reasons in
respect of that part of the differential tax liability that has remained unpaid, within a period of seven days.
232
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2023 (MAGH. 5, 1944 SAKA)
3.
It may be noted that where any amount remains unpaid within a period of seven days and where no
explanation or reason is furnished by you or where the explanation or reason furnished by you is not found to be
acceptable by the proper officer, the said amount shall be recoverable in accordance with the provisions of section 79
of the Act.
4.
This is a system generated notice and does not require signature.
PART-B
Reply by Taxpayer in respect of the intimation of difference in liability
Reference No. of Intimation:
Date:
A.
I have paid the amount of the differential tax liability, as specified in Part A of FORM GST DRC-01B, fully
or partially, along with interest under section 50, through FORM GST DRC-03, and the details thereof are as below:
ARN of FORM
GST DRC-03
Paid Under
Head
Tax Period
IGST
CGST
SGST/UTGST
CESS
AND/OR
B.
The reasons in respect of that part of the differential tax liability that has remained unpaid, are as under:
S. No
Brief Reasons for Difference
Details (Mandatory)
1
Excess Liability paid in earlier tax periods in
FORM GSTR-3B
2
Some transactions of earlier tax period which could not be
declared in the FORM GSTR-1/IFF of the said tax period
but in respect of which tax has already been paid in
FORM GSTR-3B of the said tax period and which have
now been declared in FORM GSTR-1/IFF of the tax
period under consideration
3
FORM GSTR-1/IFF filed with incorrect details and will
be amended in next tax period (including typographical
errors, wrong tax rates, etc.)
4
Mistake in reporting of advances received and adjusted
against invoices
5
Any other reasons
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.
Signature of Authorised Signatory
Name:
Designation/Status:
Place:
Date:”.
25.
In the said rules, for FORM GST DRC-03, the following form shall be substituted, namely:-
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2023 (MAGH. 5, 1944 SAKA)
233
“FORM GST DRC- 03
[see rules 142(2) and 142 (3)]
Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement [or
intimation of tax ascertained through FORM GST DRC-01A
1.
GSTIN
2.
Name
< Auto>
3.
Cause of payment
<< drop down>>
3A
Shipping bill details of erroneous IGST refund
(to be enabled only if the specified category is
chosen in drop down menu)
(i) Shipping Bill/ Bill of Export No. and Date:
(ii) Amount of IGST paid on export of goods:
(iii) Notification No. used for procuring inputs at concessional rate or
exemption:
(iv) Date of notification:
(v) Amount of refund received:
(vi) Amount of erroneous refund to be deposited:
(vii) Date of credit of refund in Bank Account:
4.
Section under which voluntary payment is
made
<< drop down>>
5.
Details of show cause notice, if payment is
made within 30 days of its issue, scrutiny,
intimation of tax ascertained through Form
GST DRC-01A, audit, inspection or
investigation, GST RFD-01, others (specify)
Reference No./ARN
Date of issue/filing
6.
Financial Year
7.
Details of payment made including interest and penalty, if applicable
(Amount in Rs.)
Serial
Number
Tax
Period
Act
Place
of
supply
(POS)
Tax/
Cess
Interest
Penalty, if
applicable
Fee
Others
Total Ledger
utilised
(Cash /
Credit)
Debit
entry
no.
Date of
debit
entry
1
2
3
4
5
6
7
8
9
10
11
12
13
8. Reasons, if any - << Text box>>
9. 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.
Signature of Authorized Signatory
Name
Designation / Status
Date ……………..
234
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2023 (MAGH. 5, 1944 SAKA)
Note -
1.
Payment to be made only in cash for deposit of erroneous refund of unutilised Input Tax Credit (ITC) and for
deposit of erroneous refund of Integrated Goods and Services Tax (IGST), obtained in contravention of sub-rule (10)
of rule 96.
2.
ARN of FORM GST RFD-01 to be mentioned mandatorily if cause of payment is selected as – ‘deposit of
erroneous refund of unutilised ITC’.
3.
Details of shipping bills to be entered in the same pattern in which the details have been entered in the
returns.”.
26.
In the said rules, in FORM GST DRC-25, –
(i)
after the words, “Revisional authority/”, the words and letter, “Adjudicating authority or Appellate
authority under Insolvency and Bankruptcy Code 2016 (Central Act, 31 of 2016)/” shall be inserted;
(ii)
for the words, “before disposal of appeal or revision”, the words, “before disposal of appeal or revision
or any other proceedings” shall be substituted;
(iii)
after the words, “giving effect of appeal/ revision”, the letters and words, “or any other proceedings”
shall be inserted.
ANURAG RASTOGI,
Additional Chief Secretary to Government, Haryana,
Excise and Taxation Department.
10152—C.S.—H.G.P., Pkl.