(2941)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

No. 164-2023/Ext.] CHANDIGARH, THURSDAY, SEPTEMBER 14, 2023 (BHADRA 23, 1945 SAKA)

gfj;k.kk ljdkj

vkcdkjh rFkk djk/kku foHkkx

vf/klwpuk

fnukad 14 flrEcj] 2023

la[;k 46@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~%&

¼1½

;s fu;e gfj;k.kk eky vkSj lsok dj ¼f}rh; la’kks/ku½ fu;e] 2023] dgs tk ldrs gSaA

¼2½

;s fu;e 4 vxLr] 2023 ls ykxw gq, le>s tk,axsA

gfj;k.kk eky vkSj lsok dj fu;e] 2017 ¼ftUgsa] blesa] blds i'pkr~ mDr fu;e dgk x;k gS½ esa] fu;e 8 esa]

mifu;e ¼5½ esa] Þmifu;e ¼4½ß 'kCn] dks"Bdksa vkSj vad ds i'pkr~] Þ;k mifu;e ¼4d½ß 'kCn] dks"Bd vkSj vad j[ks tk,axsA

mDr fu;eksa esa] fu;e 9 esa]&

¼d½

mifu;e ¼1½ esa] ijUrqd esa]&

¼i½ [k.M ¼d½ ds i'pkr~] fuEufyf[kr [k.M j[kk tk,xk] vFkkZr~%&

―¼dd½ ,slk O;fDr] tks fd fu;e 8 ds mi&fu;e ¼4d½ esa fufnZ"V vk/kkj la[;k dh vf/kizek.ku izfØ;k ls

xqtjk gS] mldks dkjckj ds LFkkuksa dk HkkSfrd lR;kiu djus ds fy,] vkadM+k fo’ys"k.k vkSj tksf[ke

ekinaMks ds vk/kkj ij] lkekU; iksVZy ij igpkuk tkrk gS; ;k‖ ;

¼ii½ o`gr iafDr esa ―mDr O;fDr dh mifLFkfr esa‖ 'kCnksa dk yksi fd;k tk,xk;

¼[k½

mifu;e ¼2½ esa] ijUrqd esa] [k.M ¼d½ ds i'pkr~] fuEufyf[kr [k.M j[kk tk,xk] vFkkZr~%&

―¼dd½ ,slk O;fDr] tks fd fu;e 8 ds mi&fu;e ¼4d½ esa fufnZ"V vk/kkj la[;k dk vf/kizek.ku izfØ;k ls

xqtjk gS] mlds dkjckj ds LFkkuksa dk HkkSfrd lR;kiu djus ds fy,] vkadM+k fo’ys"k.k vkSj tksf[ke

ekinaMks ds vk/kkj ij] lkekU; iksVZy ij igpkuk tkrk gS; ;k‖ ;

mDr fu;eksa esa] fu;e 10d esa] ―fdlh vU; mica/k ds vuqikyu esa lkekU; iksVZy ij‖ 'kCnksa ls 'kq# gksus okys vkSj

―dksbZ vU; ,slh tkudkjh nsxk] ftldh vis{kk dh tk,] nsxk‖ 'kCnksa ds lkFk lekIr gksus okys Hkkx ds LFkku ij]

fuEufyf[kr izfrLFkkfir fd;k tk,xk] vFkkZr~ ;&

―jftLVªhdj.k çnku djus dh frfFk ls rhl fnu dh vof/k ds Hkhrj] ;k ç#i th,lVhvkj&1 esa /kkjk 37 ds

v/khu ekyksa ;k lsokvksa ;k nksuksa dh tkod vkiwfrZ;ksa ds C;kSjs çLrqr djus ;k chtd çLrqr djus dh lqfo/kk

dk mi;ksx djus ls igys] tks Hkh iwoZÙkj gks] lkekU; iksVZy ij cSad [kkrs ds C;kSjksa ds laca/k esa lwpuk çLrqr

djsxk‖A

2942

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 14, 2023 (BHDR. 23, 1945 SAKA)

mDr fu;eksa esa] fu;e 21d esa]&

¼i½

mifu;e ¼2d½ ds LFkku ij] fuEufyf[kr mifu;e izfrLFkkfir fd;k tk,xk] vFkkZr~ ;

―¼2d½ tgka]&

¼d½ /kkjk 39 ds v/khu fdlh jftLVªh—r O;fDr }kjk çLrqr dh x;h foojf.k;ksa dh rqyuk ç:i

th,lVhvkj&1 esa çLrqr fd, x, tkod çnk;ksa ds C;kSjs ;k mlds vkiwfrZdrkZ ds }kjk muds

ç:i th,lVhvkj&1 esa çLrqr fd, x, tkod çnk;ksa ds C;kSjs ds vk/kkj ij fu"df"kZr vkod

çnk;ksa ds C;kSjs] ;k ,sls vU; fo'kys"k.k] tks ifj"kn dh flQkfj'kksa ij fd, tk ldsaxs] djus

ij ;g irk pyrk gS fd ,Slh egRoiw.kZ varj ;k folaxfr;ka gSa tks vf/kfu;e ds mica/kksa ;k

blds varxZr cuk, x, fu;eksa ds mYya?ku dks n'kkZrk gS] ftlls mDr O;fDr dk

jftLVªhdj.k jí fd;k tk ldrk gks; ;k

¼[k½ jftLVªh—r O;fDr }kjk fu;e 10d ds mica/kksa dk mYya?ku fd;k x;k gS] ,sls O;fDr dk

jftLVªhdj.k fuyafcr dj fn;k tk,xk vkSj ,sls O;fDr dk]s mDr varj vkSj folaxfr;ksa ;k

vuuqikyuksa dks n'kkZrs gq,] lkekU; iksVZy ij bysDVª‚fud ek/;e ls] ç:i th,lVh

vkjbZth&31 esa ;k jftLVªhdj.k ds le; fn, x, bZ&esy irs] ;k le;≤ ij la'kksf/kr

irs ij blds ckjs esa lwfpr dj fn;k tk,xk vkSj mls rhl fnuksa ds Hkhrj ;g Li"V djus ds

fy, dgk tk,xk fd mlds jftLVªhdj.k dks jí D;ksa u fd;k tk,A‖ ;

¼ii½ mifu;e ¼4½ esa] nwljs ijarqd ds i'pkr~] fuEufyf[kr ijarqd j[kk tk,xk] vFkkZr~ ;&

―ijUrq ;g Hkh fd tgka fu;e 10d ds mica/kksa ds mYy?kau ds fy, mifu;e ¼2d½ ds v/khu

jftLVªhdj.k dks fuyafcr fd;k x;k gS vkSj fu;e 22 ds v/khu leqfpr vf/kdkjh }kjk jftLVªhdj.k dks

igys ls gh jí ugha fd;k x;k gS] jftLVªhdj.k ds fuyacu dks fu;e 10d ds mica/kksa ds vuqikyu esa

çfrlagj.k fd;k gqvk ekuk tk,xkA‖A

mDr fu;eksa esa] fu;e 25 ds LFkku ij] fuEufyf[kr fu;e izfrLFkkfir fd;k tk,xk] vFkkZr~ :&

―25- dfri; ekeyksa esa dkjckj ifjljksa dk HkkSfrd lR;kiu-& ¼1½ tgka leqfpr vf/kdkjh dk ;g lek/kku

gks tkrk gS fd jftLVªjhdj.k çnku djus ds i'pkr~ fdlh O;fDr ds dkjckj ds LFkku dk HkkSfrd lR;kiu

visf{kr gS rks og dkjckj ds LFkku dk lR;kiu djk,xk vkSj QksVks lfgr lR;kiu fjiksVZ ds lkFk vU;

nLrkostksa dks ,sls lR;kiu dh frfFk ls vkxkeh iaæg dk;Z fnol dh vof/k ds Hkhrj ç#i th,lVh

vkjbZth&30 esa lkekU; iksVZy ij viyksM djsxkA

¼2½ tgka fu;e 9 ds mifu;e ¼1½ ds ijarqd esa fofufnZ"V ifjfLFkfr;ksa esa jftLVªjhdj.k çnku djus ls

igys fdlh O;fDr ds dkjckj ds LFkku dk HkkSfrd lR;kiu visf{kr gS rks leqfpr vf/kdkjh dkjckj ds

LFkku dk ,slk lR;kiu djk,xk vkSj QksVks lfgr lR;kiu fjiksVZ ds lkFk vU; nLrkostksa dks mDr ijarqd

esa fofufnZ"V le;kof/k ds iw.kZ gksus ls de ls de ikap dk;Z fnol iwoZ ç#i th,lVh vkjbZth&30 esa

lkekU; iksVZy ij viyksM djsxkA‖A

mDr fu;eksa esa] fu;e 43 esa] mifu;e ¼5½ ds i'pkr~] O;k[;k 1 esa] [kaM ¼x½ dk yksi fd;k tk,xkA

mDr fu;eksa esa] fu;e 46 esa] [kaM ¼p½ esa] ijarqd esa] ―çkfIrdrkZ dk uke vkSj irk ds lkFk mldk fiu dksM vkSj

jkT; ds uke 'kkfey djuk gksxk vkSj mDr irs dks çkIrdrkZ ds fjd‚MZ ij irk le>k tk,xk‖ 'kCnksa ds LFkku ij]

―çkfIrdrkZ ds jkT; dk uke vkSj bls çkfIrdrkZ ds vfHkys[k esa irs ds #i esa le>k tk,xk‖ 'kCn izfrLFkkfir fd, tk,axsa;

mDr fu;eksa esa] fu;e 59 esa] mifu;e ¼6½ esa] [kaM ¼?k½ ds i'pkr~] fuEufyf[kr [kaM j[ks tk,axs] vFkkZr~:-

―¼³½ dksbZ jftLVªh—r O;fDr] ftls fdlh dj vof/k ;k vof/k;ksa ds laca/k esa fu;e 88?k ds mifu;e ¼1½ ds

micU/kksa ds v/khu lkekU; iksVZy ij dksbZ bÙkyk tkjh dh xbZ gS] dks ç#i th,lVhvkj&1 esa /kkjk 37 ds

v/khu eky ;k lsokvksa ;k nksuksa dh tkod vkiwfrZ;ksa ds C;kSjsa çLrqr djus ;k fdlh i'pkr~orhZ dj vof/k ds

fy, chtd çLrqr djus dh lqfo/kk dk mi;ksx djus ds fy, rc rd vuqKkr ugha fd;k tk,xk tc rd

fd og ;k rks mDr bÙkyk esa ;Fkk fofufnZ"V vf/kd buiqV dj çR;; ds lerqY; jkf’k dks lanÙk ugha djrk

gS ;k fu;e 88?k ds mifu;e ¼2½ ds micU/kksa ds v/khu ;Fkk visf{kr vf/kd buiqV dj çR;; dh jkf’k]

ftldk lank; fd;k tkuk vHkh 'ks"k gS] ds laca/k esa dkj.kksa dks Li"V djrs gq, dksbZ mÙkj çLrqr ugha djrk

gS;

¼p½ fdlh jftLVªh—r O;fDr dks ç#i th,lVhvkj&1 esa /kkjk 37 ds v/khu eky ;k lsokvksa ;k nksuksa dh tkod

vkiwfrZ;ksa ds C;kSjs çLrqr djus ;k chtd çLrqr djus dh lqfo/kk dk mi;ksx djus ds fy, vuqKkr ugha

fd;k tk,xk] ;fn mlus fu;e 10d ds micU/kksa ds vuqlkj cSad [kkrs ds C;kSjs çLrqr ugha fd, gSaA‖A

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 14, 2023 (BHDR. 23, 1945 SAKA)

2943

10- mDr fu;eksa esa] fu;e 88x ds i'pkr~] fuEufyf[kr fu;e j[kk tk,xk] vFkkZr~:&

―88?k- buiqV dj çR;; ds C;kSjs varfoZ"V djus okys Lotfur fooj.k esa miyC/k buiqV dj çR;; vkSj tks fooj.kh

esa miyC/k gS] esa fHkUurk dk fuiVku djus dh jhfr-&¼1½ tgka jftLVªh—r O;fDr }kjk ç:i th,lVhvkj&3[k esa çLrqr dj

vof/k ;k vof/k;ksa ds fy, fooj.kh esa mlds }kjk miyH; buiqV dj çR;; dh jkf’k] mDr dj vof/k ;k vof/k;ksa dh

ckcr ç:i th,lVhvkj&2[k esa buiqV dj çR;; ds C;kSjs varfoZ"V djus okys Lotfur fooj.k ds vuqlkj ,sls O;fDr dks

miyH; buiqV dj çR;;] ;FkkfLFkfr] ,slh jkf’k ;k ,sls çfr'kr tks ifj"kn~ }kjk flQkfj'k dh tk,] ls vf/kd gS] mDr

jftLVªh—r O;fDr dks lkekU; iksVZy ij bySDVªWkfud :i ls ç:i th,lVh Mhvkjlh&01x ds Hkkx d esa ,slh fHkUurk dh

lwpuk nh tk,xh vkSj ,slh lwpuk dh ,d çfr mls mDr fHkUurk nf'kZr djrs gq, jftLVªhdj.k ds le; çnku fd, x,

;k le;≤ ij ;Fkk la'kksf/kr mlds bZ&esy irk ij Hkh Hkstsxk vkSj mls lkr fnu dh vof/k ds Hkhrj&

¼d½

ç:i th,lVh Mhvkjlh&03 ds ek/;e ls /kkjk 50 ds v/khu lans; C;kt ds lkFk mDr ç:i

th,lVhvkj&3[k esa miyH; vf/kd buiqV dj çR;; ds lerqY; jkf’k dk Hkqxrku djus dk funsZ’k

nsxk; ;k

¼[k½

lkekU; iksVZy buiqV dj çR;; esa mijksDr fHkUurk ds fy, dkj.k of.kZr djus] dk funs'k nsxkA

¼2½

mifu;e ¼1½ esa fufnZ"V jftLVªh—r O;fDr mDr mifu;e esa fufnZ"V lwpuk dh çkfIr ij] ;k rks]

¼d½ ç:i th,lVh Mhvkjlh&03 ds ek/;e ls /kkjk 50 ds v/khu lans; C;kt ds lkFk iw.kZr: ;k Hkkxr:

ç:i th,lVh Mhvkjlh&01x ds Hkkx d esa ;Fkk fofufnZ"V vf/kd buiqV dj çR;; ds lerqY; jkf’k

dk mDr mifu;e esa fofufnZ"V vof/k ds Hkhrj lanÙk djsxk vkSj mlds C;kSjs lkekU; iksVZy ij

bySDVªkfud :i esa ç:i th,lVh Mhvkjlh&01x ds Hkkx [k esa çLrqr djsxk] ;k

¼[k½ vf/kd buiqV dj çR;; dh jkf’k] tks vHkh rd lanÙk fd, tkus ds fy, 'ks"k gS] ;fn dksbZ gks] dh

ckcr dkj.k lfEefyr djrs gq, mDr mi&fu;e esa fofufnZ"V vof/k ds Hkhrj ç:i th,lVh

Mhvkjlh&01x ds Hkkx [k esa bySDVªkfud :i ls lkekU; iksVZy ij mRrj çLrqr djsxkA

¼3½ tgka mifu;e ¼1½ esa fufnZ"V lwpuk esa fofufnZ"V dksbZ jkf’k] mDr mifu;e esa fofufnZ"V vof/k ds Hkhrj

lanÙk fd, tkus ls 'ks"k jg tkrh gS vkSj tgk¡ ,slh pwd ds fy, jftLVªh—r O;fDr }kjk dksbZ Li"Vhdj.k ;k dkj.k çLrqr

ugha fd;k tkrk gS ;k tgka ,sls O;fDr }kjk çLrqr Li"Vhdj.k ;k dkj.k leqfpr vf/kdkjh }kjk Lohdkj djus ;ksX; ugha

ik;k tkrk gS rks mDr jkf’k] ;FkkfLFkfr] /kkjk 73 ;k /kkjk 74 ds mica/kksa ds vuqlkj ekax ds fy, nk;h gksxhA‖A

11- mDr fu;eksa esa] fu;e 89 esa]&

¼d½ mifu;e ¼1½ esa] rhljs ijarqd esa] Þmlds }kjk çLrqr fd, tkus ds fy, visf{kr vafre fooj.kh esaß 'kCnksa ds

LFkku ij] Þdsoy mlds }kjk çLrqr dh tkus ds fy, visf{kr vafre fooj.kh izLrqr djus ds ckn ghß 'kCn

j[ks tk,axsA

¼[k½ mifu;e ¼2½ esa] [kaM ¼V½ esa] Þ,slk dFku tks djß 'kCnksa ds ckn] ÞvkSj C;kt] ;fn dksbZ gks] ;k lanÙk dh xbZ

fdlh vU; jkf’kß 'kCn j[ks tk,axsAß

12- mDr fu;eksa esa] fu;e 96 esa] mifu;e ¼2½ esa] nksuksa ijarqdksa dk yksi fd;k tk,xkA

13- mDr fu;eksa esa] fu;e 108 esa] mifu;e ¼1½ esa]&

¼d½ ÞbySDVªkfud :i ls ;k vU;Fkk Qkby dh tk,xh tSlk vk;qDr }kjk vf/klwfpr fd;k tk,ß 'kCnksa ds LFkku

ij ÞbySDVªkfud :i ls Qkby dh tk,xhß 'kCn izfrLFkkfir fd, tk,axsA

¼[k½

var esa fo|eku ÞAß fpg~u ds LFkku ij Þ%ß fpg~u izfrLFkkfir fd;k tk,xk; rFkk

¼x½ fuEufyf[kr ijarqd j[kk tk,xk] vFkkZr~:&

Þijarq vihy çkf/kdkjh dks dksbZ vihy lqlaxr nLrkostksa ds lkFk ç:i th,lVh ,ih,y&01 esa

eSU;qvy :i ls Qkby dh tk ldrh gS] ;fn

¼i½

vk;qDr bl çdkj vf/klwfpr djs; ;k

¼ii½

mls lkekU; iksVZy ij ml fu.kZ; ;k vkns'k] ftlds fo#) vihy dh tkuh gS] miyC/k ugha gksus ds

dkj.k bySDVªkfud :i ls Qkby ugha dh tk ldrh gS]

vkSj ,slh n'kk esa ,d vuafre ikorh vihykFkhZ dks rqjar tkjh dh tk,xhAßA

2944

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 14, 2023 (BHDR. 23, 1945 SAKA)

14- mDr fu;eksa esas] fu;e 109 esa] mifu;e ¼1½ esa]&

¼d½ Þ;k rks bySDVªkfud :i ls ;k vU;Fkk] tks vk;qDr }kjk vf/klwfpr fd;k tk,] QkbZy dh tk,xhß] 'kCnksa ds

LFkku ij] ÞbySDVªkfud :i ls Qkby fd;k tk,xkß 'kCn izfrLFkkfir fd, tk,axsA

¼[k½

var esa fo|eku ÞAß fpg~u ds LFkku ij Þ%ß fpg~u izfrLFkkfir fd;k tk,xk; rFkk

¼x½ fuEufyf[kr ijarqd j[kk tk,xk] vFkkZr~:&

Þijarq vihy çkf/kdkjh dks dksbZ vihy lqlaxr nLrkostksa ds lkFk ç:i th,lVh ,ih,y&03 esa eSU;qvy :i

ls Qkby dh tk ldsxh] ;fn

¼i½

vk;qDr bl çdkj vf/klwfpr djs; ;k

¼ii½

mls lkekU; iksVZy ij ml fofu'p; ;k vkns'k ftlds fo#) vihy dh tkuh gS miyC/k ugha gksus

ds dkj.k bySDVªkfud :i ls Qkby ugha dh tk ldrh gS]

vkSj ,slh n'kk esa ,d vuafre ikorh vihykFkhZ dks rqjar tkjh dh tk,xhAßA

15- mDr fu;eksa esa] fu;e 142d ds i'pkr~] fuEufyf[kr fu;e j[kk tk,xk] vFkkZr~:&

Þ142[k- vf/kfu;e dh /kkjk 79 ds v/khu olwyh fd, tkus ;ksX; dfri; jkf’k dh lalwpuk-&¼1½ tgka] fu;e 88x ds

lkFk ifBr /kkjk 75 ds vuqlkj] ;k vU;Fkk] dj ;k C;kt dh dksbZ jkf’k /kkjk 79 ds v/khu olwyh ;ksX; gks vkSj og vlanÙk

jg xbZ gks rks leqfpr vf/kdkjh lkekU; iksVZy ij bysDVª‚fud :i ls] ç:i th,lVh Mhvkjlh&01?k esa mDr jkf’k ds

C;kSjs lwfpr djsxk] pwd djus okys O;fDr dks] jkf’k dk lank;] ;FkkfLFkfr] ykxw C;kt lfgr ;k C;kt dh jkf’k dk lank;

djus dk funsZ'k nsxkA mDr lwpuk dh frfFk ls lkr fnuksa ds Hkhrj vkSj mDr jkf’k ç:i th,lVh ih,eVh&01 esa

bysDVª‚fud ns;rk jftLVj ds Hkkx& 22 esa iksLV dh tk,xhA

¼2½ mifu;e ¼1½ esa fufnZ"V lwpuk dks olwyh ds fy, uksfVl ekuk tk,xkA

¼3½ tgka mifu;e ¼1½ esa fufnZ"V lwpuk esa fufnZ"V dj ;k C;kt dh dksbZ Hkh jkf’k mDr lwpuk esa fufnZ"V vof/k

dh lekfIr ij lank; ugha dh tkrh gS] ogka leqfpr vf/kdkjh ml jkf’k dh olwyh] tks vlanÙk jg xbZ gS] fu;e 143 ;k

fu;e 144 ;k fu;e 145 ;k fu;e 146 ;k fu;e 147 ;k fu;e 155 ;k fu;e 156 ;k fu;e 157 ;k fu;e 160 ds

mica/kksa ds vuqlkj djsxkAßA

16- mDr fu;eksa esa] ç:i th,lVhvkj&3d esa] var esa fuEufyf[kr j[kk tk,xk] vFkkZr~ :&

ß;k

okf"kZd fooj.kh Qkby u djus ij O;frØeh dks /kkjk 46 ds v/khu fooj.kh Hkjus dk uksfVl

foÙkh; o"kZ & fooj.kh dk çdkj : th,lVhvkj&9@th,lVhvkj&9d

,d jftLVªh—r djnkrk gksus ds dkj.k] vkidks dh xbZ ;k çkIr dh xbZ vkiwfrZ ds fy, okf"kZd fooj.kh çLrqr

djuh gksxh vkSj@;k mijksDr foÙkh; o"kZ ds fy, fu;r frfFk rd Lo&çekf.kr lqyg fooj.k 'kkfey djuk gksxkA mDr

foÙkh; o"kZ ds fy, okf"kZd fooj.kh Qkby djus ds fy, fofufnZ"V fu;r frfFk lekIr gks xbZ gS vkSj ;g ns[kk x;k gS fd

vkius vkt rd mDr fooj.kh Qkby ugha dh gSA

vr:] vkils vuqjks/k gS fd vki 15 fnuksa ds Hkhrj mDr fooj.kh Qkby djsa] vlQy gksus ij] fof/k ds

vuqlkj 'kkfLr vf/kjksfir djus lfgr mfpr dkjZokbZ dh tk,xhA

;fn Åij mfYyf[kr fooj.kh] 'kkfLr dk;Zokgh dk dkj.k crkvks uksfVl tkjh gksus ls igys vkids }kjk

Qkby dh xbZ gS] rks ;g uksfVl okil fy;k x;k ekuk tk,xkA

;g ,d flLVe tujsfVM uksfVl gS vkSj blesa gLrk{kj dh vko';drk ugha gSA ''

17- mDr fu;eksa esa] ç:i th,lVhvkj&9 esa] ^vuqns'k* 'kh"kZ ds uhps]&&

¼d½ iSjk 4 esa]&&&

¼v½ ―;k foÙkh; o"kZ 2021&22‖ 'kCnksa vkSj vadksa ds i'pkr~] ―;k foÙkh; o"kZ 2022&23‖ 'kCn vkSj vad j[ks

tk,axs ;

¼vk½ lkj.kh esa] nwljs [kkus esa]&&

¼I½

Øe la[;k 5?k] 5³ vkSj 5p ds lkeus] var esa fuEufyf[kr çfof"V;ka j[kh tk,axh] vFkkZr~;&&

'foÙk o"kZ 2022&23 ds fy,] jftLVªh—r O;fDr dks xSj&th,lVh vkiwfrZ ¼5p½ dh vyx ls

fjiksVZ djuh gksxh vkSj mlds ikl viuh vkiwfrZ dks NwV çkIr vkSj 'kwU; jsfVM vkiwfrZ ds :i

esa vyx ls fjiksVZ djus dk fodYi gksxk ;k dsoy "NwV" iafDr esa bu nksuksa 'kh"kksaZ ds fy,

lesfdr tkudkjh dh fjiksVZ djus dk fodYi gksxkA';

¼II½ Øe la[;k 5t] 5> vkSj 5¥ vkSj 5V ds lkeus] "2020&21 vkSj 2021&22" vadksa vkSj 'kCn ds

LFkku ij] Øe'k% "2020&21] 2021&22 vkSj 2022&23" vad vkSj 'kCn izfrLFkkfir fd, tk,axs ;

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 14, 2023 (BHDR. 23, 1945 SAKA)

2945

¼[k½

iSjk 5 esa] lkj.kh esa] nwljs [kkus esa]&&

¼v½ Øe la[;k 6[k] 6x] 6?k vkSj 6 ³ ds lkeus] ÞfoÙkh; o"kZ 2019&20] 2020&21 vkSj 2021&22ß] 'kCnksa

vkSj vadksa ds LFkku ij] Øe'k% ÞfoÙkh; o"kZ 2019&20] 2020&21] 2021&22 vkSj 2022&23ß 'kCn vkSj

vad izfrLFkkfir fd, tk,axs ;

¼vk½ Øe la[;k 7d] 7[k] 7x] 7?k] 7³] 7p] 7N vkSj 7t ds lkeus] Þ2020&21 vkSj 2021&22ß vdksa vkSj

'kCn ds LFkku ij] Þ2020&21] 2021&22 vkSj 2022&23ß vad vkSj 'kCn izfrLFkkfir fd, tk,axs ;

¼x½

iSjk 7 esa]&&

¼v½ "30 uoacj] 2022 rd Qkby" vadksa vkSj 'kCnksa ds i'pkr~] fuEufyf[kr 'kCn] vad vkSj v{kj j[ks

tk,axs] vFkkZr~ :&&

ÞfoÙkh; o"kZ 2022&23 ds fy,] Hkkx V esa fiNys foÙkh; o"kZ ds ysunsu ds fooj.k 'kkfey gS] ysfdu

30 uoacj] 2023 rd vçSy] 2023 ls vDVwcj] 2023 rd ds Qkby fd, x, ç:i th,lVhvkj&3[k

esa Hkqxrku fd;k x;k gSAß;

¼vk½ lkj.kh esa] nwljs [kkus esa]&&

¼I½

Øe la[;k 10 vkSj 11 ds lkeus] var esa fuEufyf[kr j[kk tk,xk] vFkkZr~:&&

ÞfoÙkh; o"kZ 2022&23 ds fy,] fiNys foÙkh; o"kZ dh fooj.kh esa igys ls ?kksf"kr fdlh Hkh

vkiwfrZ esa ifjo/kZu ;k la'kks/ku ds C;kSjs] ysfdu ,sls la'kks/ku 30 uoacj] 2023 rd vçSy] 2023

ls vDVwcj ds ç:i th,lVhvkj 1 dh lkj.kh 9d] lkj.kh 9[k vkSj lkj.kh 9x esa çLrqr fd,

x, Fks] ;gka ?kksf"kr fd, tk,axsA'';

¼II½

Øe la[;k 12 ds lkeus] &

¼i½

Þ30 uoacj] 2022 rd ;gka ?kksf"kr fd;k tk,xkA bu fooj.kksa dks Hkjus ds fy, ç:i

th,lVhvkj&3[k dh lkj.kh 4¼[k½ dk mi;ksx fd;k tk ldrk gSA" vadksa vkSj 'kCnksa

ds i'pkr~] fuEufyf[kr dks j[kk tk,xk] vFkkZr~ :&&

"foÙkh; o"kZ 2022&23 ds fy,] vkbZVhlh ds myVko ds ladfyr ewY;] tks fiNys

foÙkh; o"kZ esa fy;k x;k Fkk] fdarq vçSy] 2023 ls vDVwcj] 2023 ds eghuksa ds fy,

30 uoacj] 2023 rd QkbZy dh xbZ fooj.kh esa myVko fd;k x;k Fkk] ;gka ?kksf"kr

fd;k tk,xkA ç:i th,lVhvkj&3[k dh lkj.kh 4 ¼[k½ dk bu C;kSjksa dks Hkjus ds

fy, mi;ksx fd;k tk ldrk gSA"

¼ii½

"2020&21 vkSj 2021&22" vadksa vkSj 'kCnksa ds LFkku ij] "2020&21] 2021&22 vkSj

2022&23" vad vkSj 'kCn izfrLFkkfir fd, tk,axs ;

¼III½ Øe la[;k 13 ds lkeus] &

¼i½

ÞfoÙkh; o"kZ 2022&23 esa iqu% nkok fd;k x;k] ,slh iqu% nkok iqu% dh xbZ vkbZVhlh ds

C;kSjs foRrh; o"kZ 2021&22 ds fy, okf"kZd fooj.kh esa çLrqr fd, tk,axsß 'kCnksa] v{kjksa

vkSj vadksa ds i'pkr~] fuEufyf[kr dks j[kk tk,xk] vFkkZr~:&

ÞfoÙkh; o"kZ 2022&23 ds fy,] fiNys foÙkh; o"kZ esa çkIr eky vkSj lsokvksa ds fy,

vkbZVhlh ds C;kSjs] fdarq vçSy] 2023 ls vDVwcj] 2023 ds eghuksa ds fy, 30 uoacj] 2023

rd Qkby dh xbZ fooj.kh esa vkbZVhlh dk ykHk mBk;k x;k Fkk] ;gka ?kksf"kr fd;k

tk,xkA bu C;kSjksa dks Hkjus ds fy, ç:i th,lVhvkj&3[k dh lkj.kh 4¼d½ dk

mi;ksx fd;k tk ldrk gSA rFkkfi] dksbZ Hkh vkbZVhlh tks /kkjk 16 dh mi/kkjk ¼2½ ds

nwljs ijUrqd ds vuqlkj foÙkh; o"kZ 2022&23 esa myV fn;k x;k Fkk] fdarq foÙkh; o"kZ

2023&24 esa iqu% nkok fd;k x;k Fkk] ,sls iqu% nkok fd, x, vkbZVhlh ds C;kSjs foÙkh;

o"kZ 2023&24 ds fy, okf"kZd fooj.kh ds :i esa çLrqr fd, tk,axsA ";

¼ii½ Þ2020&21 vkSj 2021&22ß vadksa vkSj 'kCnksa ds LFkku ij Þ2020&21] 2021&22 vkSj

2022&23 vad vkSj 'kCn izfrLFkkfir fd, tk,axs ;

¼?k½

iSjk 8 esa] lkj.kh esa] nwljs [kkus esa]&

¼d½

Øe la[;k&

¼I½

15d] 15[k] 15x] vkSj 15?k ; vkSj

¼II½

15³] 15p vkSj 15N]

ds lkeus]&

Þ2020&21 vkSj 2021&22ß vadksa vkSj 'kCnksa ds LFkku ij] Øe’k% Þ2020&21] 2021&22

vkSj 2022&23 v{kj] vad vkSj 'kCn izfrLFkkfir fd, tk,axsAß;

2946

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 14, 2023 (BHDR. 23, 1945 SAKA)

¼[k½

Øe la[;k 16d] 16[k vkSj 16x ds lkeus Þ2020&21 vkSj 2021&22ß 'kCnksa vkSj vadksa ds LFkku ij]

Øe’k% Þ2020&21] 2021&22 vkSj 2022&23 v{kj] vad vkSj 'kCn izfrLFkkfir fd, tk,axsAß;

¼x½

Øe la[;k 17 vkSj 18 ds lkeus "foÙkh; o"kZ 2021&22 ds fy," 'kCn] v{kj vkSj vadksa ds LFkku ij]

ÞfoÙkh; o"kZ 2021&22 vkSj 2022&23 ds fy,ß 'kCn vkSj vad izfrLFkkfir fd, tk,axsA

18- mDr fu;eksa esa] ç#i th,lVhvkj&9x esa]&

¼i½

Hkkx d esa] lkj.kh esa]&

¼d½

Øe la[;k 9 esa] [k vkSj mlls lacaf/kr çfof"V;ksa ds i'pkr~] fuEufyf[kr izfof"V;ka j[kh tk,axh

vFkkZr~ :&

Þ[k&I

AÞ ;

¼[k½ Øe la[;k 11 esa] o.kZu "5%" ds i'pkr~ fuEufyf[kr fooj.k j[kk tk,xk]&

Þ6%

AÞ ;

¼x½

Hkkx 5 esa o.kZu "5%" ds i'pkr~ fuEufyf[kr fooj.k j[kk tk,xk] vFkkZr~]:&

Þ6%

AÞ ;

¼ii½

^vuqns'k* 'kh"kZ ds v/khu]&

¼d½

iSjk 4 esa lkj.kh esa] nwljs [kkuk esa] Øe la[;k 5[k ds lkeus] "2020&21 vkSj 2021&22" vadksa rFkk

'kCnksa ds LFkku ij] "2020&21] 2021&22 vkSj 2022&23" vad vkSj 'kCn izfrLFkkfir fd, tk,axs ;

¼[k½

iSjk 6 esa lkj.kh esa] nwljs [kkuk esa] Øe la[;k 14 ds lkeus] "2020&21 vkSj 2021&22" vadksa vkSj

'kCnksa ds LFkku ij] "2020&21] 2021&22 vkSj 2022&23" vad vkSj 'kCn izfrLFkkfir fd, tk,axs ;

19-

mDr fu;eksa esa] ç:i th,lVh vkj,QMh&01 esa] mikca/k 1 esa] dFku&7 ds uhps] lkj.kh ds LFkku ij] fuEufyf[kr

lkj.kh izfrLFkkfir dh tk,xh] vFkkZr~:&

Øe

la[;k

nLrkost@chtd ds

C;kSjs

Hkqxrku dh xbZ jkf’k ds C;kSjs

nkok fd, x, izfrnk; ds C;kSjs

nLrkost

izdkj

{ks=

la[;k

frfFk ,dhd`r

dsanzh;

jkT;@

la;qDr

jkT;

{ks=

C;kt dksbZ

vU;

¼d`i;k

fofufnZ"V

djsa½

,dhd`r

dsanzh;

jkT;@

la;qDr

jkT;

{ks= dj

C;kt dksbZ

vU;

¼d`i;k

fofufnZ"V

djsa½

8 9

14 15

20- mDr fu;eksa esa] ç#i th,lVh Mhvkjlh&01[k ds i'pkr~] fuEufyf[kr ç#i j[ksa tk,axs] vFkkZr~ :&

"ç:i th,lVh Mhvkjlh&01x

[fu;e 88?k ns[ksa ]

Hkkx & d ¼ç.kkyh tfur½

buiqV dj çR;; vkSj fooj.kh esa miHkksx fd, tkus okys C;kSjs esa varfoZ"V Lor: tfur dFku esa miyC/k

buiqV dj çR;; esa varj dh tkudkjh

funsZ'k la[;k:

frfFk :

th,lVhvkbZ,u

fof/kd uke:

;g ns[kk x;k gS fd vkids }kjk fooj.kh esa miHkksx fd;k x;k buiqV dj çR;; ç:i th,lVhvkj&3[k esa

mi;ksx djrs gq,] ……… #i, dh jkf’k }kjk <> ls <> rd dh vof/k ds fy, ç:i th,lVhvkj&2[k esa

vkids }kjk miyC/k djkbZ xbZ buiqV dj çR;; ds C;kSjs esa varfoZ"V Lor: tfur fooj.k ds vuqlkj vkids

fy, buiqV dj çR;; dh miyC/k jkf’k vf/kd gSA ftlds C;kSjs fuEukuqlkj gS] &

iz:i izdkj

miyC/k@miHkksx fd;k x;k buiqV dj izR;; ¼:i, esa½

vkbZth,lVh

lhth,lVh

,lth,lVh@;wVh

th,lVh

midj

dqy

iz:i th,lVhvkj&2[k

iz:i th,lVhvkj&3[k

vf/kd miHkksx fd;k x;k

fuos’k dj ØsfMV

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 14, 2023 (BHDR. 23, 1945 SAKA)

2947

fu;e 88?k ds mifu;e ¼1½ ds vuqlkj] vkils vuqjks/k fd;k tkrk gS fd ;k rks /kkjk 50 ds v/khu C;kt ds

lkFk mDr varj buiqV dj çR;; dk Hkqxrku ç:i th,lVh Mhvkjlh&03 ds ek/;e ls djsa ç:i th,lVh

Mhvkjlh&01x ds Hkkx&[k esa mlds C;kSjs çLrqr djsa] vkSj@;k ç:i th,lVh Mhvkjlh – 01x ds Hkkx&[k

esa mÙkj çLrqr djsa] ftlesa varj buiqV dj çR;; ds ml fgLls ds laca/k esa dkj.kksa dks lfEefyr fd;k x;k

gS] tks lkr fnuksa dh vof/k ds Hkhrj Hkqxrku ugha fd;k x;k gSA

;g /;ku fn;k tk, fd tgka buiqV dj çR;; dh dksbZ jkf'k lkr fnuksa dh vof/k ds iw.kZ gksus ds i'pkr~

Hkqxrku ugha dh tkrh 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 vf/kdkjh }kjk Lohdk;Z ugha ik;k tkrk gS]

;FkkfLFkfr] mDr jkf'k ml vf/kfu;e dh /kkjk 73 ;k /kkjk 74 ds mica/kksa ds vuqlkj olwy dh xbZ le>h

tk,xhA

;g ,d ç.kkyh tfur lwpuk gS vkSj blesa gLrk{kj dh vko';drk ugha gSA

Hkkx& [k

buiqV dj çR;; esa varj dh lwpuk ds laca/k esa djnkrk }kjk mÙkj

lwpuk dh funsZ'k la[;k:

frfFk%

eSaus] ç:i th,lVh Mhvkjlh&01x ds Hkkx d esa ;FkkfofufnZ"V vkf/kD; buiqV dj çR;; ds lerqY; jkf’k dk]

ç:i th,lVh Mhvkjlh&03 ds ek/;e ls] /kkjk 50 ds v/khu lans; C;kt lfgr] iw.kZr: ;k Hkkxr:] lank; dj fn;k gS rFkk

mlds C;kSjs fuEukuqlkj gSa :

iz:i th,lVh

Mhvkjlh&03

dk ,vkj,u

’kh"kZ ds

v/khu lank;

dj vof/k vkbZth,lVh

lhth,lVh

,lth,lVh@;wth,lVh

midj C;kt

vkSj@;k

vk- vkf/kD; buiqV dj çR;; ds ml Hkkx ds laca/k esa dkj.k] tks lanÙk fd;k tkuk ckdh gS] fuEukuqlkj gSa :

Øe

la[;k

varj ds laf{kIr dkj.k

C;kSjs ¼ck/;dkjh½

mDr dj vof/k esa ¼ftlds varxZr fd'rksa esa eky dh çkfIr laca/kh

ekeyk Hkh gS½ ekyksa ;k lsokvksa dh vkod vkiwfrZ ds çkIr u gksus ds

dkj.k iwoZorhZ dj vof/k¼;ksa½ esa miHkksx u fd;k x;k buiqV dj çR;;

vuko/kkurk ;k =qfV ;k yksi ds dkj.k iwoZorhZ dj vof/k¼;ksa½ esa miHkksx

u fd;k x;k buiqV dj çR;;

,sls eky ds] tks ç:i th,lVh 2[k esa nf'kZr ugha gS] vk;kr ds laca/k esa

miHkksx fd;k x;k buiqV dj çR;;

,lbZtsM ls vkod vkiwfrZ] tks ç:i th,lVh 2[k esa nf'kZr ugha gS] ds

laca/k esa miHkksx fd;k x;k buiqV dj çR;;

iwoZorhZ dj vof/k;ksa esa çfrorhZ buiqV dj çR;; dk vkf/kD;] ftldk

pkyw dj vof/k esa iqu: nkok fd;k tk jgk gS

vkiwfrZdrkZ dks iwoZorhZ dj vof/k esa] fu;e 37 ds vuqlkj çfrofrZr

buiqV dj çR;; ds laca/k esa fd, x, lank; ij buiqV dj çR;; dk

iqu: çR;;

vkiwfrZdrkZ }kjk iwoZorhZ dj vof/k esa] fu;e 37d ds vuqlkj çfrofrZr

buiqV dj çR;; ds laca/k esa fooj.kh Qkby djus ij buiqV dj çR;;

dk iqu: çR;;

xyr C;kSjksa ds lkFk Qkby fd;k x;k ç:i th,lVhvkj&3[k vkSj mls

vxyh dj vof/k esa la'kksf/kr fd;k tk,xk ¼ftlesa Vadu laca/kh xyfr;ka]

xyr dj nj] vkfn lfEefyr gSa½

dksbZ vU; dkj.k ¼—i;k fofufnZ"V djsa½

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 14, 2023 (BHDR. 23, 1945 SAKA)

2949

ç:i th,lVh Mhvkjlh 01?k

¼nsf[k, fu;e 142[k½

/kkjk 79 ds v/khu olwyuh; jkf’k dh lwpuk

funsZ'k la[;k % -----------------

frfFk % --------------------

lwpuk ds C;kSjs %

¼d½ foÙkh; o"kZ %

¼[k½ dj vof/k % ------------------- ls --------------------- rd

vf/kfu;e dh /kkjk¼,a½ ;k fu;e] ftuds v/khu lwpuk tkjh dh tkrh gS % ¼/kkjk 79 ds lkFk ifBr /kkjk 75¼12½ ds

fy, Mª‚i Mkmu ;k psd c‚Dl çnku fd;k tk,½

lans; dj] C;kt ;k fdlh jkf’k ds C;kSjs :

dj vof/k

vf/kfu;e

ihvks,l

¼vkiwfrZ

dk LFkku½

C;kt

'kkfLr

Qhl

vU;

;ksx

vkidks lkr fnol ds Hkhrj lank; djus ds fy, funsZ'k fn;k tkrk gS] ftlesa vlQy jgus ij vf/kfu;e dh

/kkjk 79 ds mica/kksa ds vuqlkj cdk;k dh olwyh ds fy, vkids fo#) dk;Zokfg;ka vkjaHk dh tk,axhA

gLrk{kj % ----------------------

uke % ----------------------

inuke % ----------------------

vf/kdkfjrk % ----------------------

irk % ----------------------

lsok esa

th,lVhvkbZ,u@vkbZMh

uke % -------------------

irk % -------------------

fVIi.k %

A- dsoy ykxw [kaM Hkjs tk,aAß

nsfoanj flag dY;ku]

iz/kku lfpo] gfj;k.kk ljdkj]

vkcdkjh rFkk djk/kku foHkkxA

2950

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 14, 2023 (BHDR. 23, 1945 SAKA)

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 14th September, 2023

No. 46/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)

These rules may be called the Haryana Goods and Services Tax (Second Amendment) Rules, 2023.

(2)

They shall be deemed to have come into force with effect from the 4th August, 2023.

In the Haryana Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, in

sub-rule (5), after the words, brackets and figure ―sub-rule (4)‖, the words, brackets, figure and letter ―or sub-rule

(4A)‖, shall be inserted.

In the said rules, in rule 9,-

(a)

in sub-rule (1), in the proviso,-

(i)

after clause (a), the following clause shall be inserted, namely:-

―(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule

(4A) of rule 8, is identified on the common portal, based on data analysis and risk

parameters, for carrying out physical verification of places of business; or‖;

(ii)

in the longline, the words ―in the presence of the said person‖ shall be omitted.

(b)

in sub-rule (2), in the proviso, after clause (a), the following clause shall be inserted, namely:-

―(aa)a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of

rule 8, is identified on the common portal, based on data analysis and risk parameters, for

carrying out physical verification of places of business; or‖.

In the said rules, in rule 10A, for the portion beginning with the words and figure ―as soon as may be, but not

later than forty-five days‖ and ending with the words ―in order to comply with any other provision‖ the following

shall be substituted, namely:-

―within a period of thirty days from the date of grant of registration, or before furnishing the details of

outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using invoice furnishing

facility, whichever is earlier, furnish information with respect to details of bank account on the common

portal‖.

In the said rules, in rule 21A, –

(i)

for sub-rule (2A), the following sub-rule shall be substituted, namely:–

―(2A) Where,-

(a)

a comparison of the returns furnished by a registered person under section 39 with the details of

outward supplies furnished in FORM GSTR-1 or the details of inward supplies derived based on

the details of outward supplies furnished by his suppliers in their FORM GSTR-1, or such other

analysis, as may be carried out on the recommendations of the Council, show that there are

significant differences or anomalies indicating contravention of the provisions of the Act or the

rules made thereunder, leading to cancellation of registration of the said person, or

(b)

there is a contravention of the provisions of rule 10A by the registered person,

the registration of such person shall be suspended and the said person shall be intimated in FORM GST

REG-31, electronically, on the common portal, or by sending a communication to his e-mail address

provided at the time of registration or as amended from time to time, highlighting the said differences,

anomalies or non-compliances and asking him to explain, within a period of thirty days, as to why his

registration shall not be cancelled.‖;

(ii)

in sub-rule (4), after second proviso, the following proviso shall be inserted, namely: –

―Provided also that where the registration has been suspended under sub-rule (2A) for

contravention of provisions of rule 10A and the registration has not already been cancelled by the

proper officer under rule 22, the suspension of registration shall be deemed to be revoked upon

compliance with the provisions of rule 10A.‖.

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 14, 2023 (BHDR. 23, 1945 SAKA)

2951

In the said rules, for rule 25, the following rule shall be substituted, namely: –

―25. Physical verification of business premises in certain cases. – (1) Where the proper officer is

satisfied that the physical verification of the place of business of a person is required after the grant of

registration, he may get such verification of the place of business done and the verification report along with

the other documents, including photographs, shall be uploaded in FORM GST REG- 30 on the common

portal within a period of fifteen working days following the date of such verification.

(2)

Where the physical verification of the place of business of a person is required before the grant of

registration in the circumstances specified in the proviso to sub-rule (1) of rule 9, the proper officer shall get

such verification of the place of business done and the verification report along with the other documents,

including photographs, shall be uploaded in FORM GST REG-30 on the common portal at least five working

days prior to the completion of the time period specified in the said proviso.‖.

In the said rules, in rule 43, after sub-rule (5),-

(a)

in Explanation 1, clause (c) shall be omitted;

In the said rules, in rule 46, in clause (f), in the proviso, for the words ―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‖, the following words ―name of the state of the recipient and the same shall be deemed to be the address on

record of the recipient‖ shall be substituted;

In the said rules, in rule 59, in sub-rule (6), after clause (d), the following clauses shall be inserted, namely:-

―(e)

a registered person, to whom an intimation has been issued on the common portal under the provisions

of sub-rule (1) of rule 88D in respect of a tax period or periods, 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 paid the amount equal to the excess input

tax credit as specified in the said intimation or has furnished a reply explaining the reasons in respect of the

amount of excess input tax credit that still remains to be paid, as required under the provisions of sub-rule (2)

of rule 88D;

(f)

a registered person 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, if he has not furnished the

details of the bank account as per the provisions of rule 10A.‖.

10.

In the said rules, after rule 88C, the following rule shall be inserted, namely:-

―88D. Manner of dealing with difference in input tax credit available in auto- generated statement

containing the details of input tax credit and that availed in return.- (1) Where the amount of input tax

credit availed by a registered person in the return for a tax period or periods furnished by him in FORM

GSTR-3B exceeds the input tax credit available to such person in accordance with the auto-generated

statement containing the details of input tax credit in FORM GSTR-2B in respect of the said tax period or

periods, as the case may be, 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-01C, 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 an amount equal to the excess input tax credit availed in the said FORM GSTR-3B, along

with interest payable under section 50, through FORM GST DRC-03, or

(b)

explain the reasons for the aforesaid difference in input tax credit on the common portal,within a

period of seven days.

(2)

The registered person referred to sub-rule (1) shall, upon receipt of the intimation referred to in the said

sub-rule, either,

(a)

pay an amount equal to the excess input tax credit, as specified in Part A of FORM GST DRC-

01C, fully or partially, along with interest payable under section 50, through FORM GST DRC-

03 and furnish the details thereof in Part B of FORM GST DRC-01C, electronically on the

common portal, or

(b)

furnish a reply, electronically on the common portal, incorporating reasons in respect of the

amount of excess input tax credit that has still remained to be paid, if any, in Part B of FORM

GST DRC-01C,

within the period specified in the said sub-rule.

2952

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 14, 2023 (BHDR. 23, 1945 SAKA)

(1)

Where any amount specified in the intimation referred to in sub-rule (1) remains to be paid within the

period specified in the said 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 liable to be demanded in accordance with the provisions of section 73

or section 74, as the case may be.‖.

11.

In the said rules, in rule 89,-

(a)

in sub-rule (1), in third proviso, for the words ―in the last return required to be furnished by him‖ the

words ―only after the last return required to be furnished by him has been so furnished‖ shall be

substituted;

(b)

in sub-rule (2), in clause (k), after the words ―payment of tax‖ the words ―and interest, if any, or any

other amount paid‖ shall be inserted.

12.

In the said rules, in rule 96, in sub-rule (2), both the provisos shall be omitted.

13.

In the said rules, in rule 108, in sub-rule (1), –

(a)

for the words ―either electronically or otherwise as may be notified by the Commissioner‖, the

word ―electronically‖ shall be substituted;

(b)

for the sign ―.‖ existing at the end, the sign ―:‖ shall be substituted, and

(c)

the following proviso shall be inserted, namely:-

―Provided that an appeal to the Appellate Authority may be filed manually in FORM GST APL-01,

along with the relevant documents, only if-

(i)

the Commissioner has so notified, or

(ii)

the same cannot be filed electronically due to non-availability of the decision or order to be

appealed against on the common portal,

and in such case, a provisional acknowledgement shall be issued to the appellant immediately.‖.

14.

In the said rules, in rule 109, in sub-rule (1),–

(a)

for the words ―either electronically or otherwise as may be notified by the Commissioner‖, the

word ―electronically‖ shall be substituted;

(b)

for the sign ―.‖ existing at the end, the sign ―:‖ shall be substituted, and

(c)

the following proviso shall be inserted, namely:-

―Provided that an appeal to the Appellate Authority may be filed manually in FORM GST APL-03,

along with the relevant documents, only if-

(i)

the Commissioner has so notified, or

(ii)

the same cannot be filed electronically due to non-availability of the decision or order to be

appealed against on the common portal,

and in such case, a provisional acknowledgement shall be issued to the appellant immediately.‖.

15.

in the said rules, after rule 142A, the following rule shall be inserted, namely:-

―142B. Intimation of certain amounts liable to be recovered under section 79 of the Act.-

(1)

Where, in accordance with section 75 read with rule 88C, or otherwise, any amount of tax or interest

has become recoverable under section 79 and the same has remained unpaid, the proper officer shall intimate,

electronically on the common portal, the details of the said amount in FORM GST DRC-01D, directing the

person in default to pay the said amount, along with applicable interest, or, as the case may the amount of

interest, within seven days of the date of the said intimation and the said amount shall be posted in Part-II of

Electronic Liability Register in FORM GST PMT-01.

(2)

The intimation referred to in sub-rule (1) shall be treated as the notice for recovery.

(3)

Where any amount of tax or interest specified in the intimation referred to in sub- rule (1) remains

unpaid on the expiry of the period specified in the said intimation, the proper officer shall proceed to recover

the amount that remains unpaid in accordance with the provisions of rule 143 or rule 144 or rule 145 or rule

146 or rule 147 or rule 155 or rule 156 or rule 157 or rule 160.‖.

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 14, 2023 (BHDR. 23, 1945 SAKA)

2953

16.

In the said rules, in FORM GSTR-3A, the following shall be inserted at the end, namely:-

―Or

Notice to return defaulter u/s 46 for not filing annual return

Financial year - Type of Return –GSTR-9/GSTR-9A

Being a registered taxpayer, you are required to furnish annual return for the supplies made or

received and/or to include self-certified reconciliation statement for the aforesaid financial year by due

date. The due date specified for filing annual return for the said financial year is over and it has been

noticed that you have not filed the said return till date.

You are, therefore, requested to furnish the said return within 15 days failing which appropriate action

including imposition of penalty as per law will be taken.

This notice shall be deemed to have been withdrawn in case the return referred above, is filed by you

before issue of the show cause notice of penalty proceeding.

This is a system generated notice and does not require signature.‖.

17.

In the said rules, in FORM GSTR-9, under the heading ‗Instructions‘, -

(a)

in paragraph 4, -

(A)

after the word, letters and figures ―or FY 2021-22‖, the word, letters and figures ―or FY 2022-23‖

shall be inserted;

(B)

in the Table, in second column, -

(I)

against serial numbers 5D, 5E and 5F, the following entries shall be inserted at the end,

namely: –

‗For FY 2022-23, the registered person shall report Non-GST supply (5F)

separately and shall have an option to either separately report his supplies as exempted

and nil rated supply or report consolidated information for these two heads in the

―exempted‖ row only.‘;

(II)

against serial numbers 5H, 5-I and 5J and 5K, for the figures and word ―2020-21 and

2021-22‖, the figures and word ―2020-21, 2021- 22 and 2022-23‖ shall respectively be

substituted;

(b)

in paragraph 5, in the Table, in second column, -

(A)

against serial numbers 6B, 6C, 6D and 6E, for the letters and figures ―FY 2019-20, 2020-21

and 2021-22‖, the letters, figures and word ―FY 2019-20, 2020-21, 2021-22 and 2022-23‖ shall

respectively be substituted;

(B)

against serial numbers 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, for the figures and word ―2020-21

and 2021-22‖, the figures and word ―2020-21, 2021-22 and 2022-23‖ shall be substituted;

(c)

in paragraph 7, -

(A)

after the words and figures ―filed upto 30th November, 2022.‖, the following words, figures and

letters shall be inserted, namely: -

―For FY 2022-23, Part V consists of particulars of transactions for the previous financial

year but paid in the FORM GSTR-3B of April, 2023 to October, 2023 filed upto

30th November, 2023.‖;

(B)

in the Table, in second column, -

(I)

against serial numbers 10 and 11, the following shall be inserted at the end, namely: -

―For FY 2022-23, details of additions or amendments to any of the supplies already

declared in the returns of the previous financial year but such amendments were furnished in

Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April, 2023 to October, 2023 filed upto

30th November, 2023 shall be declared here.‖;

(II)

against serial number 12, -

(i)

after the words, figures and brackets ―upto 30th November, 2022 shall be declared

here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.‖,

the following shall be inserted, namely: -

2954

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 14, 2023 (BHDR. 23, 1945 SAKA)

―For FY 2022-23, aggregate value of reversal of ITC which was availed in the

previous financial year but reversed in returns filed for the months of April, 2023 to

October, 2023 filed upto 30th November, 2023 shall be declared here. Table 4(B) of

FORM GSTR-3B may be used for filling up these details.‖;

(ii)

for the figures and word ―2020-21 and 2021-22‖, the figures and word ―2020-21,

2021-22 and 2022-23‖ shall be substituted;

(III)

against serial number 13, -

(i)

after the words, letters and figures ―reclaimed in FY 2022-23, the details of such

ITC reclaimed shall be furnished in the annual return for FY 2022-23,‖, the

following shall be inserted, namely: -

―For FY 2022-23, details of ITC for goods or services received in the previous

financial year but ITC for the same was availed in returns filed for the months of

April, 2023 to October, 2023 filed upto 30th November, 2023 shall be declared

here. Table 4(A) of FORM GSTR-3B may be used for filling up these details.

However, any ITC which was reversed in the FY 2022- 23 as per second proviso

to sub-section (2) of section 16 but was reclaimed in FY 2023-24, the details of

such ITC reclaimed shall be furnished in the annual return for FY 2023- 24.‖;

(ii)

for the figures and word ―2020-21 and 2021-22‖, the figures and word ―2020-21,

2021-22 and 2022-23‖ shall be substituted;

(d)

in paragraph 8, in the Table, in second column, -

(A)

against serial numbers, -

(I)

15A, 15B, 15C and 15D; and

(II)

15E, 15F and 15G,

for the figures and word ―2020-21 and 2021-22‖, the letters, figures and word ―2020-21, 2021-22

and 2022-23‖ shall respectively be substituted.‖;

(B)

against serial numbers 16A, 16B and 16C, for the figures and word ―2020-21 and 2021-22‖, the

figures and word ―2020-21, 2021-22 and 2022-23‖ shall respectively be substituted.‖;

(C)

against serial number 17 and 18, for the word, letter and figures ―For FY 2021- 22‖, the words,

letter and figures ―For FY 2021-22 and 2022-23‖ shall be substituted.‖.

18.

In the said rules, in FORM GSTR-9C,-

(i)

in Part A, in the table -

(a)

in Serial Number 9, after B and the entries relating thereto, the following entries shall be

inserted, namely: -

―B-1

.‖;

(b)

in Serial Number 11, after description ―5%‖, the following description shall be inserted,

namely: -

―6%

.‖;

(c)

in Pt. V, after description ―5%‖, the following description shall be inserted, namely: -

―6%

.‖;

(ii)

under the heading ‗Instructions‘, -

(a)

in paragraph 4, in the Table, in second column, against serial no. 5B, for the figures and word

―2020-21 and 2021-22‖, the figures and word ―2020-21, 2021-22 and 2022-23‖ shall be

substituted;

(b)

in paragraph 6, in the Table, in second column, against serial number 14, for the figures and

word ―2020-21 and 2021-22‖, the figures and word ―2020-21, 2021-22 and 2022-23‖ shall be

substituted.

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 14, 2023 (BHDR. 23, 1945 SAKA)

2955

19.

In the said rules, in FORM GST RFD-01, in Annexure-1, under Statement-7, for the Table, the

following Table shall be substituted, namely:-

―

Sr.

No.

Document / Invoice

Details

Details of amount paid

Details of refund claimed

Type of

document

A R N

No.

Date Integrated

Tax

Central

Ta x

St ate /

UT Ta x

Cess Interest Any other

(please

specify)

Integrated

Tax

Central

Ta x

St ate/

U T Ta x

Cess Interest Any other

(please

specify)

‖;

20.

In the said rules, after FORM GST DRC-01B, the following forms shall be inserted, namely: -

―FORM GST DRC-01C

[see rule 88D]

PART-A (System Generated)

Intimation of difference in input tax credit available in auto-generated statement

containing the details of input tax credit and that availed in return

Ref No:

Date:

GSTIN:

Legal Name:

It is noticed that the input tax credit availed by you in the return furnished in FORM GSTR-3B exceeds the

amount of input tax credit available to you in accordance with the auto- generated statement containing the

details of input tax credit made available to you in FORM GSTR-2B for the period<from><to> by an amount

of Rs The details thereof are as follows:

Form Type

Input tax credit available / availed (in Rs.)

IGST

CGST

SGST/UTGST

Cess

Total

FORM GSTR-2B

FORM GSTR-3B

Excess input tax credit availed

In accordance with sub-rule (1) of rule 88D, you are hereby requested to either pay an amount equal to the said

excess input tax credit, along with interest payable under section 50, through FORM GST DRC-03 and

furnish the details thereof in Part-B of FORM GST DRC-01C, and/or furnish the reply in Part-B of FORM

GST DRC-01C incorporating reasons in respect of that part of the excess input tax credit that has remained to

be paid, within a period of seven days.

It may be noted that where any amount of the excess input tax credit remains to be paid after completion of a

period of seven days and where no explanation or reason for the same 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 liable to be demanded in accordance with the provisions of section 73 or section 74, as the case may

be, of the Act.

This is a system generated notice and does not require signature.

2956

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 14, 2023 (BHDR. 23, 1945 SAKA)

PART-B

Reply by Taxpayer in respect of the intimation of difference in input tax credit

Reference No. of

Intimation: Date:

I have paid the amount equal to the excess input tax credit, as specified in Part A of FORM GST DRC-01C,

fully or partially, along with interest payable 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

Interest

AND/OR

The reasons in respect of that part of the excess input tax credit that has remained to be paid are as under:

Serial

Number

Brief Reasons for Difference

Details (Mandatory)

Input tax credit not availed in earlier tax period(s) due to

non-receipt of inward supplies of goods or services in the

said tax period (including in case of receipt of goods in

instalments).

Input tax credit not availed in earlier tax period(s)

inadvertently or due to mistake or omission

ITC availed in respect of import of goods, which is not

reflected in FORM GSTR-2B

ITC availed in respect of inward supplies from SEZ, which

are not reflected in FORM GSTR- 2B

Excess reversal of ITC in previous tax periods which is

being reclaimed in the current tax period

Recredit of ITC on payment made to supplier, in respect of

ITC reversed as per rule 37 in earlier tax period.

Recredit of ITC on filing of return by the supplier, in

respect of ITC reversed as per rule 37A in earlier tax period.

FORM GSTR-3B filed with incorrect details and shall be

amended in next tax period (including typographical errors,

wrong tax rates, etc.)

Any other reasons (Please specify)

Verification

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 Authorised Signatory

Name:

Designation/

Status:

Place :

Date :

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 14, 2023 (BHDR. 23, 1945 SAKA)

2957

FORM GST DRC –01D

[see rule 142B]

Intimation for amount recoverable under section 79

Reference No. -

Date-

Details of intimation:

(a)

Financial year:

(b)

Tax period: From --- To --------

Section(s) of the Act or rule (s) under which intimation is issued: < Drop down or check box for section 75

(12) r/w 79 may be provided>

Details of tax, interest or any amount payable:

(Amount in Rs.)

Tax Period

Act

POS

(Place of

Supply)

Tax

Interest

Penalty

Fee

Others

Total

From

Total

You are hereby directed to make the payment within seven days failing which proceedings shall be initiated

against you to recover the outstanding dues as per the provisions of section 79 of the Act.

Signature:

Name:

Designation:

Jurisdiction:

Address:

To,

GSTIN/ID

Name Address

Note -

Only applicable fields may be filled up.‖

DEVINDER SINGH KALYAN,

Principal Secretary to Government Haryana,

Excise and Taxation Department.

10595—C.S.—H.G.P., Pkl.