jkti=] fgekpy izns'k

fgekpy izns'k jkT; 'kklu }kjk izdkf'kr

'kfuokj] 20 tuojh] 2018@30 ikS"k] 1939

fgekpy izns'k ljdkj

vkcdkjh ,oa djk/kku foHkkx

vf/klwpuk la0 71@2017&jkT; dj

f'keyk&2] 16 tuojh] 2018

la[;k% bZ-,Dl-,u-&,Q¼10½&44@2017-&&fgekpy izns'k ds jkT;iky] fgekpy izns'k eky vkSj

lsok dj vf/kfu;e] 2017 ¼2017 dk 10½ dh /kkjk 148 }kjk iznRr “kfDr;ksa dk iz;ksx djrs gq,] ifj"kn~ dh

flQkfj'kksa ij vkSj fgekpy izns'k ds jkti= esa la[;k% bZ-,Dl0,u&,Q¼10½&20@2016&okWy&1

219&jkti=@2017&20&01&2018

¼10021½

10022

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

rkjh[k 15 uoEcj] 2017 }kjk izdkf'kr vf/klwpuk la[;k% 57@2017&jkT; dj] rkjh[k 15 uoEcj] 2017

dks] mu ckrksa ds flok; vf/kØkar djrs gq, fTkUgsa ,sls vf/kØe.k ds igys fd;k x;k Fkk ;k djus dk yksi

fd;k x;k Fkk ,sls jftLVªhd`r O;fDr;ksa dks ftudk lexz vkorZ iwoZorhZ foRrh; o"kZ ;k pkyw foRrh; o"kZ esa

1-5 djksM+ rd gS] ,sls jftLVªhd`r O;fDr;ksa ds oxZ ds :i esa vf/klwfpr djrs gSa] tks eky ;k lsokvksa ;k

nksuksa dh tkod iwfrZ ds fy, C;ksjksa dks izLrqr djus ds fy, uhps nh xbZ fo'ks"k izfØ;k dk vuqlj.k dj

ldrs gSaA

mDr O;fDr eky ;k lsokvksa ;k nksuksa dh tkod iwfrZ tks uhps nh xbZ lkj.kh ds LraHk ¼2½ esa

;FkkfofufnZ"V frekgh ds nkSjku mDr lkj.kh ds LraHk ¼3½ dh rRLFkkuh izfof"V esa ;Fkk fofufnZ"V le;kof/k

rd dh xbZ gS] ds C;ksjs dks iz:i th,lVhvkj&1 esa izLrqr dj ldrs gSa] vFkkZr~%&

lkj.kh

Øe la0

frekgh] ftlds fy, iz:i th,lVhvkj&1

esa C;ksjs izLrqr fd, tkrs gSa

iz:i th,lVhvkj&1 esa C;ksjs izLrqr fd, tkus

dh le;kof/k

¼1½

¼2½

¼3½

tqykbZ&flrEcj] 2017

10 tuojh] 2018

vDrwcj&fnlEcj] 2017

15 Qjojh] 2018

tuojh&ekpZ] 2018

30 vizSy] 2018

3- vf/kfu;e dh /kkjk 38 dh mi&/kkjk ¼2½ vkSj /kkjk 39 dh mi&/kkjk ¼1½ ds v/khu tqykbZ]

2017 ls ekpZ] 2018 ekl ds fy,] ;FkkfLFkfr C;ksjs ;k fooj.kh dks izLrqr djus ds fy, fo'ks"k izfØ;k ;k

le; lhek ds foLrkj dks rRi'pkr~ jkti= esa vf/klwfpr fd;k tk,xkA

vkns'k }kjk]

gLrk{kfjr@&

iz/kku lfpo ¼vkcdkjh ,oa djk/kku½A

&&&&&&&&&&&

[Authoritative English text of this Department Notification No.EXN-F(10)-44/2017 dated

16/01/2018 as required under clause (3) of Article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 71/2017-State Tax

Shimla-2, 16^th January, 2018

No.EXN-F(10)-44/2017.—In exercise of the powers conferred by Section 148 of the

Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), and in supersession of

notification No. 57/2017–State Tax dated 15th November, 2017, published in the Gazette of

Himachal Pradesh vide No. EXN-F(10)-20/2016-Vol.1 dated 15th November, 2017, except as

respects things done or omitted to be done before such supersession the Governor of Himachal

Pradesh, on the recommendations of the Council, notifies the registered persons having aggregate

turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the

class of registered persons who shall follow the special procedure as detailed below for furnishing

the details of outward supply of goods or services or both.

10023

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

The said persons may furnish the details of outward supply of goods or services or

both in FORM GSTR-1 effected during the quarter as specified in column (2) of the Table below

till the time period as specified in the corresponding entry in column (3) of the said Table,

namely:—

Table

Sl.

No.

Quarter for which the details in FORM GSTR-1 are

furnished

Time period for furnishing the

details in FORM GSTR-1

(1)

(2)

(3)

July—September, 2017

10th January, 2018

October—December, 2017

15th February, 2018

January—March, 2018

30th April, 2018

The special procedure or extension of the time limit for furnishing the details or return,

as the case may be, under sub-section (2) of Section 38 and sub-section (1) of Section 39 of the

Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official

Gazette.

By order,

Sd/-

Pr. Secretary (E&T).

___________

vkcdkjh ,oa djk/kku foHkkx

vf/klwpuk la0 72@2017&jkT; dj

f'keyk&2] 16 tuojh] 2018

la[;k%bZ-,Dl-,u&,Q¼10½&44@2017-&&vk;qDr]

fgekpy

izns'k

eky

vkSj

lsok

vf/kfu;e] 2017 ¼2017 dk 10½ ¼ftls blds i'pkr~ bl vf/klwpuk esa mDr vf/kfu;e dgk x;k gS½ dh

/kkjk 168 ds lkFk ifBr /kkjk 37 dh mi&/kkjk ¼1½ ds nwljs ijarqd }kjk iznRr 'kfDr;ksa dk iz;ksx djrs

gq, vkSj fgekpy izns'k ds jkti= esa la[;k% bZ-,Dl-,u-&,Q¼10½&20@2016&okWy&1 rkjh[k 15 uoEcj]

2017 }kjk izdkf'kr vf/klwpuk la[;k% 58@2017&jkT; dj rkjh[k 15 uoEcj] 2017 dks mu ckrksa ds

flok; vf/kØkar djrs gq,] ftUgsa ,sls vf/kØe.k ls iwoZ fd;k x;k gS ;k djus dk yksi fd;k x;k gS]

ifj"kn dh flQkfj'kksa ij] iwoZorhZ foRrh; o"kZ ;k pkyw foRrh; o"kZ esa 1-5 djksM+ #i;s ls vf/kd ds dqy

vkorZ j[kus okys jftLVªhd`r O;fDr;ksa ds ,sls oxZ }kjk lkj.kh ds LrEHk ¼2½ esa ;Fkk fofufnZ"V eklksa ds

fy, vf/kfu;e dh /kkjk 37 dh mi&/kkjk ¼1½ ds v/khu iz:i th,lVhvkj&01 esa tkod iznk;ksa ds C;ksjs

izLrqr djus ds fy, le;&lhek dks] mDr lkj.kh ds LraHk ¼3½ esa rRLFkkuh izfof"V esa ;Fkk fofufnZ"V

le;kof/k rd c<+krs gSa vFkkZr~%&

lkj.kh

Øe la0

os ekl] ftuds fy, iz:i th,lVhvkj&01 esa

C;ksjs izLrqr fd, tkrs gSa

iz:i th,lVhvkj&01 esa C;ksjs izLrqr djus ds

fy, le;&lhek

¼1½

¼2½

¼3½

tqykbZ&uoEcj] 2017

10 tuojh] 2018

fnlEcj] 2017

10 Qjojh] 2018

tuojh] 2018

10 ekpZ] 2018

Qjojh] 2018

10 vizSy] 2018

ekpZ] 2018

10 ebZ] 2018

10024

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

2- tqykbZ] 2017 ls ekpZ] 2018 rd ds eklksa ds fy,] vf/kfu;e dh /kkjk 38 dh mi&/kkjk¼2½

vkSj /kkjk 39 dh mi&/kkjk¼1½ ds v/khu] ;FkkfLFkfr] C;ksjs ;k foojf.k;ka izLrqr djus ds fy, le;&lhek

dk foLrkj jkti= esa rRi'pkr~ vf/klwfpr fd;k tk,xkA

vkns'k }kjk]

gLrk{kfjr@&

iz/kku lfpo ¼vkcdkjh ,oa djk/kku½A

&&&&&&&&&&&

[Authoritative English text of this Department Notification No.EXN-F(10)-44/2017 dated

16/01/2018 as required under clause (3) of Article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 72/2017-State Tax

Shimla-2, 16th January, 2018

No.EXN-F(10)-44/2017.—In exercise of the powers conferred by the second proviso to

sub-section (1) of section 37 read with Section 168 of the Himachal Pradesh Goods and Services

Tax Act, 2017 (10 of 2017) (hereinafter in this notification referred to as the Act) and in

supersession of notification No. 58/2017–State Tax dated 15th November, 2017, published in the

Gazette of Himachal Pradesh, vide number No. EXNF( 10)-20/2016-Vol. 1, dated 15th November,

2017, except as respects things done or omitted to be done before such supersession, the

Commissioner, on the recommendations of the Council, hereby extends the time limit for

furnishing the details of outward supplies in FORM GSTR-1 under sub-section (1) of section 37 of

the Act for the months as specified in column (2) of the Table, by such class of registered persons

having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the

current financial year, till the time period as specified in the corresponding entry in column (3) of

the said Table, namely:—

Table

Sl.

No.

Months for which the details in FORM

GSTR-1 are furnished

Time period for furnishing the details in FORM

GSTR-1

(1)

(2)

(3)

July—November, 2017

10th January, 2018

December, 2017

10th February, 2018

January, 2018

10th March, 2018

February, 2018

10th April, 2018

March, 2018

10th May, 2018

The extension of the time limit for furnishing the details or return, as the case may be,

under sub-section (2) of Section 38 and sub-Section (1) of section 39 of the Act, for the months of

July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.

By order,

Sd/-

Pr. Secretary (E&T).

10025

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

vkcdkjh ,oa djk/kku foHkkx

vf/klwpuk la0 73@2017&jkT; dj

f'keyk&2] 16 tuojh] 2018

la[;k%bZ-,Dl-,u&,Q¼10½&44@2017-&&fgekpy izns'k ds jkT;iky] fgekpy izns'k eky vkSj lsok

dj vf/kfu;e] 2017 ¼2017 dk 10½ ¼ftls bl vf/klwpuk esa blds i'pkr~ mDr vf/kfu;e dgk x;k gS½

dh /kkjk 128 }kjk iznRr 'kfDr;ksa dk iz;ksx djrs gq,] ifj"kn dh flQkfj'kksa ij] fdlh jftLVªhd`r O;fDr

}kjk fu;r rkjh[k rd iz:i th,lVh vkj&4 esa fooj.kh nsus esa vlQy jgus ds fy, mDr vf/kfu;e dh

/kkjk 47 ds v/khu ns; foyac Qhl dh jde dks vf/kR;Dr djrs gaS] tks ,sls izR;sd fnu ftlds nkSjku ,slh

vlQyrk tkjh jgrh gS] iPphl #i;s dh jde ls vf/kd gSA

ijarq tgka mDr fooj.kh esa dsUnzh; dj ds LFkku ij ns; dqy jde 'kwU; gS] ogka mDr vf/kfu;e

dh /kkjk 47 ds v/khu fu;r rkjh[k rd mDr fooj.kh izLrqr djus esa vlQyrk ds fy, ,sls jftLVªhd`r

O;fDr }kjk ns; foyEc Qhl dh jde] ,sls foLrkj rd] tks izR;sd fnu ds fy, ftlds nkSjku vlQyrk

tkjh jgrh gS] nl #i;s dh jde ls vf/kd gS] vf/kR;Dr jgsxhA

vkns'k }kjk]

gLrk{kfjr@&

iz/kku lfpo ¼vkcdkjh ,oa djk/kku½A

&&&&&&&&&&

[Authoritative English text of this Department Notification No.EXN-F(10)-44/2017 dated

16/01/2018 as required under clause (3) of Article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 73/2017-State Tax

Shimla-2, 16th January, 2018

No.EXN-F(10)-44/2017.—In exercise of the powers conferred by Section 128 of the

Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification

referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the

Council, is pleased to waive the amount of late fee payable under section 47 of the said Act by any

registered person for failure to furnish the return in FORM GSTR-4 by the due date, which is in

excess of an amount of twenty five rupees for every day during which such failure continues:

Provided that where the total amount payable in lieu of central tax in the said return is nil,

the amount of late fee payable by such registered person for failure to furnish the said return by the

due date under section 47 of the said Act shall stand waived to the extent which is in excess of an

amount of ten rupees for every day during which such failure continues.

By order,

Sd/-

Pr. Secretary (E&T).

10026

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

vkcdkjh ,oa djk/kku foHkkx

vf/klwpuk la0 74@2017&jkT; dj

f'keyk&2] 16 tuojh] 2018

la[;k% bZ-,Dl-,u&,Q¼10½&44@2017-&&fgekpy izns'k ds jkT;iky] fgekpy izns'k eky vkSj

lsok dj vf/kfu;e] 2017 ¼2017 dk 10½ dh /kkjk 164 }kjk iznRr 'kfDr;ksa dk iz;ksx djrs gq,] 1 Qjojh]

2018 dks ,slh rkjh[k ds :i esa fu;r djrs gSa ftlls fgekpy izns'k ds jkti= esa vf/klwpuk la[;k% bZ-

,Dl-,u&,Q¼10½&31@2017 rkjh[k 12 vDrwcj] 2017 }kjk izdkf'kr vf/klwpuk la[;k% bZ,Dl,u-&

,Q¼10½&31@2017 rkjh[k 26 flrEcj] 2017 ds Øe la[;kad 2(i) vkSj Øe la[;kad 2(ii) ds mica/k

izo`Rr gksaxsA

vkns'k }kjk]

gLrk{kfjr@&

iz/kku lfpo ¼vkcdkjh ,oa djk/kku½A

&&&&&&&&&&&

[Authoritative English text of this Department Notification No. EXN-F(10)-44/2017 dated

16-01-2018 as required under clause (3) of Article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 74/2017-State Tax

Shimla-2, 16th January, 2018

No. EXN-F(10)-44/2017.—In exercise of the powers conferred by Section 164 of the

Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal

Pradesh is pleased to appoint the 1st day of February, 2018 as the date from which the provisions of

serial number 2(i) and 2(ii) of Notification No. EXN-F(10)-31/2017 dated 26th September, 2017,

published in the Gazette of Himachal Pradesh vide No. EXN-F(10)-31/2017 dated 12th

October, 2017, shall come into force.

By order,

Sd/-

Pr. Secretary (E&T).

___________

vkcdkjh ,oa djk/kku foHkkx

vf/klwpuk la0 75@2017&jkT; dj

f'keyk&2] 16 tuojh] 2018

la[;k% bZ-,Dl-,u-&,Q¼10½&44@2017-&&fgekpy izns'k ds jkT;iky] fgekpy izns'k eky vkSj

lsok dj vf/kfu;e] 2017 ¼2017 dk 10½ dh /kkjk 164 }kjk iznRr 'kfDr;ksa dk iz;ksx djrs gq,] fgekpy

izns'k eky vkSj lsok dj fu;e] 2017 dk vkSj la'kks/ku djus ds fy, fuEufyf[kr fu;e cukrs gSa] vFkkZr~%&

10027

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

1- ¼1½ bu fu;eksa dk laf{kIr uke fgekpy izns'k eky vkSj lsok dj ¼lksygoka la'kks/ku½ fu;e]

2017 gSA

¼2½ tc rd vU;Fkk fofufnZ"V u fd;k tk,] os rkjh[k 29 fnlEcj ls izo`Ÿk gksaxsA

2- fgekpy izns'k eky vkSj lsok dj fu;e] 2017 esa]&

(i) fu;e 17 ds mi&fu;e ¼1½ ds i'pkr~ fuEufyf[kr mi&fu;e var%LFkkfir fd;k

tk,xk] vFkkZr~%&

Þ¼1d½ dsUnzh; eky vkSj lsok dj vf/kfu;e] 2017 ds v/khu fn;k x;k fof'k"V igpku

la[;kad fgekpy izns'k eky vkSj lsok dj fu;e] 2017 ykxw Hkh gksxkAß(

(ii) fu;e 19 ds mi&fu;e ¼1½ ds i'pkr~ fuEufyf[kr mi&fu;e var%LFkkfir fd;k

tk,xk] vFkkZr~%&

Þ¼1d½ mi&fu;e ¼1½ esa varfoZ"V fdlh ckr ds gksrs gq, Hkh jftLVªhdj.k ds fy,

vkosnu dh fdlh fof'kf"V dk] ys[kc) fd, tkus okys dkj.kksa ls vk;qDr ds

vkns'k ds flok; vkSj ,slh 'krkZsa ds v/khu jgrs gq, tks vk;qDr mDr vkns'k esa

fofufnZ"V djs] ml rkjh[k ls] tks lkekU; iksVZy ij iz:i th,lVh vkjbth&14

esa vkosnu izLrqr djus] dh rkjh[k ls iwoZrj gks] la'kks/ku ugha fd;k tk,xkAß

(iii) 23 vDrwcj] 2017 ls fu;e 89 ds mi&fu;e ¼4½ ds LFkku ij fuEufyf[kr j[kk tk,xk]

vFkkZr~%&

Þ¼4½ ,dhd`r eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 13½ dh /kkjk 16 dh

mi&/kkjk ¼3½ ds mica/kksa ds vuqlkj ca/ki= ;k ifjopu i= ds v/khu dj dk

lank; fd, cXkSj eky ;k lsokvksa ;k nksuksa ds 'kwU; nj iznk; dh n'kk esa buiqV

dj izR;; dk izfrnk; fuEufyf[kr lw= ds vuqlkj fn;k tk,xk]&

izfrnk; dh jde = ¼eky ds 'kwU; nj iznk; dk vkorZ lsokvksa ds 'kwU; nj iznk; dk

vkorZ½ x 'kq) vkbZ Vh lh » lek;ksftr dqy vkorZ tgka]&

¼v½ Þizfrnk; dh jdeß ls ,slk vf/kdre izfrnk; vfHkizsr gS tks vuqKs; gks(

¼vk½ Þ'kq) vkbZ Vh lhß ls ,sls miHkksx fd, x, buiqV dj izR;; ls fHkUu ftlds fy,

mi&fu;e ¼4 d½ ;k mi&fu;e ¼4 [k½ ;k nksuksa ds v/khu izfrnk; dk nkok fd;k

x;k gS] ,slh lqlaxr vof/k ds nkSjku buiqVksa vkSj buiqV lsokvksa ij miHkksx fd;k

x;k buiqV dj izR;; vfHkizsr gSA

¼b½ Þeky ds 'kwU; nj iznk; ds vkorZß ls ,sls iznk;ksa ds vkorZ ls fHkUu] ftlds laca/k

esa mi&fu;e ¼4 d½ ;k mi&fu;e ¼4 [k½ ;k nksuksa ds v/khu izfrnk; dk nkok

fd;k x;k gS] ca/ki= ;k ifjopu i= ds v/khu dj ds lnak; ds fcuk lqlaxr

vof/k ds nkSjku fd, x, eky ds 'kwU; nj iznk; dk ewY; vfHkizsr gS(

¼bZ½ Þlsokvksa ds 'kwU; nj iznk; ds vkorZß ls ca/ki= ;k ifjopu i= ds v/khu dj

lank; ds fcuk fuEufyf[kr jhfr esa laxf.kr fd, x, lsokvksa ds 'kwU; nj iznk;

dk ewY; vfHkizsr gS] vFkkZr~%&

lsokvksa dk 'kwU; nj iznk;] lsokvksa ds 'kwU; ij iznk; ds fy, lqlaxr vof/k ds

nkSjku izkIr lank;ksa dk ;ksx gS vkSj lank;ksa dk 'kwU; nj iznk; tgka iznk; iw.kZ gks

10028

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

x;k gS ftlds fy, lqlaxr vof/k ls igys dh fdlh vof/k esa vfxze ds rkSj ij

lank; izkIr gqvk Fkk ftls lsokvksa ds 'kwU; nj iznk; ds fy, izkIr vfxzeksa }kjk

?kVk;k x;k gS ftlds fy, lqlaxr vof/k ds nkSjku lsokvksa dk iznk; iw.kZ ugha

gqvk gS(

¼m½ Þlek;ksftr dqy vkorZß ls lqlaxr vof/k ds nkSjku]&

¼d½ 'kwU; nj iznk;ksa ls fHkUu NwV izkIr iznk;ksa ds ewY; vkSj

¼[k½ ,sls iznk;ksa dk vkorZ] ftlds laca/k esa mifu;e ¼4d½ ;k mifu;e ¼4[k½ ;k

nksuksa ds v/khu izfrnk; dk nkok] ;fn dksbZ gks] fd;k x;k gS] dks vioftZr

djrs gq, /kkjk 2 ds [kaM ¼112½ ds v/khu ;Fkk ifjHkkf"kr fdlh jkT; ;k

fdlh la?k jkT; {ks= dk vkorZ vfHkizsr gS(

¼Å½ lqlaxr vof/k ls ,slh vof/k vfHkizsr gS ftlds fy, nkok Qkby fd;k x;k gSA

¼4d½ ,sls izkIr iznk;ksa dh n'kk esa ftu ij iznk;drkZ us vf/klwpuk la[;kd 48@2017&jkT; dj]

rkjh[k 20 uoEcj] 2017 ds Qk;ns dk miHkksx fd;k gS] eky ;k lsokvksa dks 'kwU; nj iznk;

cukus esa mi;ksx fd, x, vU; buiqVksa ;k buiqV lsokvksa ds laca/k esa miHkksx fd, x, buiqV

dj izR;; dk izfrnk; vuqnRr fd;k tk,xkA

¼4[k½ ,sls izkIr iznk;ksa dh n'kk esa ftu ij iznk;drkZ us vf/klwpuk la0 40@2017&jkT; dj ¼nj½

rkjh[k 20 uoEcj] 2017 ;k vf/klwpuk la0 41@2017 ,dhd`r dj ¼nj½ rkjh[k 23 vDrwcj]

2017 ;k nksuksa ds Qk;ns dk miHkksx fd;k gS] eky ds fu;kZr ds fy, mDr vf/klwpukvksa ds

v/khu izkIr buiqVksa ds laca/k esa miHkksx fd, x, dj izR;; dk izfrnk; vkSj eky dk ,slk

fu;kZr djus esa iz;ksx dh xbZ lhek rd vU; buiqVksa ;k buiqV lsokvksa ds laca/k esa miHkksx

fd;k x;k buiqV dj izR;; vuqnRr fd;k tk,xkAß(

(iv) fu;e 95 esa&

¼d½ mi&fu;e ¼1½ ds LFkku ij fuEufyf[kr mi&fu;e j[kk tk,xk] vFkkZr~%&

Þ¼1½ /kkjk 55 ds v/khu tkjh vf/klwpuk ds vuqlkj mlds vkarfjd iznk;ksa ij mlds }kjk

lanRr djds izfrnk; dk nkok djus ds fy, ik= dksbZ O;fDr] iz:i Tkh,lVh vkj,QMh&10

esa izfrnk; ds fy, izR;sd frekgh esa ,d ckj leku iksVZy ij ;k vU; vU;Fkk] bySDVªkfud

:i ls izR;{kr% ;k vk;qDr }kjk vf/klwfpr lqfo/kk dsUnz ds ek/;e ls iz:i th ,l Vh vkj

11 esa eky ;k lsokvksa ;k nksuksa ds vkarfjd iznk;ksa ds fooj.k ds lkFk vkosnu djsxkß(

¼[k½ mi&fu;e ¼3½ ds [k.M ¼d½ esa ÞvkSj ikap gtkj #i, ls vf/kd lanRr dj dks NksM+ dj ;fn

dksbZ gS ,dy dj chtd ds v/khu vkus okys iznk; dk ewY;ß 'kCnksa dk yksi fd;k tk,xk(

(v) 23 vDrwcj] 2017 ls] fu;e 96 esa]&

¼d½ 'kh"kZd esa Þfu;kZr fd, x, ekyß 'kCnksa ds i'pkr~ Þ;k lsokvksaß 'kCn var%LFkkfir fd,

tk,axs(

¼[k½ mi&fu;e ¼8½ ds i'pkr~ fuEufyf[kr mi&fu;e var%LFkkfir fd;k tk,xk] vFkkZr~%&

¼9½ eky ;k lsokvksa ds fu;kZr ij lanRr ,dhd`r dj ds izfrnk; dk nkok djus okys O;fDr

,sls iznk;ksa dks izkIr ugha djsxk ftu ij iznk;drkZ us vf/klwpuk la- 48@2017& jkT;

dj] rkjh[k 20 uoEcj] 2017 ;k vf/klwpuk la[;kad 40@2017&jkT; dj ¼nj½ rkjh[k

20 uoEcj] 2017 ;k vf/klwpuk la[;kad 41@2017&,dhd`r dj ¼nj½ rkjh[k 23

vDrwcj] 2017 ds Qk;ns dk mi;ksx fd;k gSAß

10029

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

(vi) iz:i th ,l Vh vkj bZ th&10 ds LFkku ij fuEufyf[kr iz:i j[kk tk,xk] vFkkZr~%&

Þiz:i th ,l Vh vkj bZ th&10

[fu;e 14¼1½ ns[ksa]

jftLVªhd`r O;fDr ls fHkUu] Hkkjr esasasa fdlh O;fDr dks Hkkjr ls ckgj LFkku ls vkWuykbu lwpuk vkSj

MkVkcsl igqap ;k iqu% izkfIr lsokvksa dh iwfrZ djokus okys O;fDr ds jftLVªhdj.k ds fy, vkosnu

Hkkx&d

(i) O;fDr dk fof/kd uke

(ii) dj igpku la[;k ;k fof'k"V la[;k ftlds vk/kkj ij ml ns'k dh ljdkj }kjk

vfLrRo dh igpku dh tkrh gS

(iii) izkf/kd`r gLrk{kjh dk uke

(iv) izkf/kd`r gLrk{kjh dk bZ&esy irk

(v) Hkkjr esa fu;qDr izfrfuf/k dk uke] ;fn dksbZ gS

¼d½ Hkkjr esa izfrfuf/k dk LFkkbZ [kkrk la[;k

¼[k½ Hkkjr esa izfrfuf/k dk bZ&esy irk

¼x½ Hkkjr esa izfrfuf/k dk eksckby ua- (+91)

fVIi.k-&tgka O;ogk;Z gks] Hkkx&[k dks Hkjus ls iwoZ] ogka Åij izLrqr lqlaxr tkudkjh vkWuykbu lR;kiu

ds v/;/khu gSA

Hkkx&[k

izkf/kd`r gLrk{kjh ds C;kSjs ¼Hkkjr dk fuoklh gksxk½

izFke uke

e/; uke

vfUre uke

QksVks

fyax

iq:"k@L=h@vU;

inuke

tUe dh rkjh[k

rkjh[k@ekl@o"kZ

firk dk uke

jk"Vªh;rk

vk/kkj] ;fn dksbZ gks

izkf/kd`r gLrk{kjh dk irk

irk iafDr 1

irk iafDr 2

irk iafDr 3

Hkkjr esa vkWuykbu lsok ds izkjEHk dh rkjh[k

rkjh[k@ekl@o"kZ

osclkbV] ftlds ek/;e ls djk/ks; lsok,a miyC/k djkbZ tkrh gSa] ds ,d leku L=ksr voLFkkid

¼;wvkj,y½%

vf/kdkfjrk

dsUnz

cSaxyq:

if'pe]

lh-th-,l-Vh-

dfe'ujsV

Hkkjr esa izfrfuf/k ds cSad [kkrs ds C;kSjs ¼;fn fu;qfDr gqbZ gS½

10030

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

[kkrk la-

[kkrk dk izdkj

cSad dk uke

'kk[kk dk irk

vkb,Q,llh

viyksM fd, x, nLrkost

iz:i esa QhYM ewY;ksa ds vuqlkj viyksM fd, tkus okys visf{kr nLrkostksa ¼vuqns'k ns[ksa½ dh

vuqdwy lwph

?kks"k.kk

eSa lR; fu"Bk ls izfrKku djrk gwa vkSj ?kks"k.kk djrk gwa fd blesa Åij nh xbZ tkudkjh esjs

loksZRre Kku vkSj fo'okl ds vuqlkj lR; vkSj lgh gS rFkk blls dksbZ ckr ugha fNikbZ xbZ gSA

eSa--------------------------;g ?kks"k.kk djrk gwa fd eSa jftLVjdrkZ dh vksj ls gLrk{kj djus ds fy,

izkf/kd`r gwaA eSa djk/ks; jkT;{ks= esa vofLFkr xSj&fu/kkZfjrh vkWuykbu izkfIrdrkZ ls nk;h ls dj

izHkkfjr d:axk vkSj laxzghr d:axk vkSj mls Hkkjr ljdkj esa tek d:axkA

gLrk{kj@&

LFkku%

izkf/kd`r gLrk{kjh dk uke

rkjh[k%

inuke%

fVIi.k-&&vkosnd ls ikliksVZ vkSj QksVks dh LdSu dh xbZ izfr ds lkFk ?kks"k.kk ¼v/kksfyf[kr :i fo/kku ds

vuqlkj½ viyksM djus dh vis{kk dh tk,xhA

lk{; ds :i esa viyksM fd, tkus okys nLrkostksa dh lwph fuEukuqlkj gS%&

Hkkjr esa izfrfuf/k ds dkjckj ds LFkku dk lcwr%

¼d½ Lo;a ds ifjljksa ds fy,&

uohure laifRr dj jlhn ;k uxjikfydk [kkrs dh izfr ;k fctyh ds fcy dh izfr] tSls

ifjljksa ds LokfeRo ds leFkZu esa dksbZ nLrkostA

¼[k½ fdjk, ij ;k iÍs ij fy, x, ifjljksa ds fy,&

iÍkdrkZ ds ifjljksa ds LokfeRo ds leFkZu esa fdlh nLrkost lfgr fof/kekU; fdjk;k@iÍk djkj

dh izfr tSls uohure laifRr dj jlhn ;k uxjikfydk [kkrs dh izfr ;k fctyh ds fcy dh

izfr

¼x½ mijksDr ¼d½ vkSj ¼[k½ ds vUrxZr u vkus okys ifjljksa ds fy,&lgefrnkrk ds ifjljksa ds

LokfeRo ds leFkZu esa fdlh nLrkost lfgr lgefri= dh izfr@lkaKk dh xbZ laifRr;ksa ds fy,

Hkh bUgha nLrkostksa dks viyksM fd;k tk, tSls uxjikfydk [kkrs dh izfr ;k fctyh ds fcy dh

izfrA

fuEufyf[kr ds lcwr%

chtk C;kSjksa ds lkFk vfuoklh djnkrk ds ikliksVZ dh LdSu dh xbZ izfrA daiuh@ lkslkbVh@

,y,yih@,Qlh,uvkj vkfn ds ekeys esa ,slk O;fDr] tks izkf/kdkj i= ds lkFk eq[rkjukek

/kkj.k djrk gSA

fuxeu ds izek.ki= dh LdSu dh xbZ izfr ;fn daiuh Hkkjr ls ckgj ;k Hkkjr esa jftLVªhd`r gSA

mn~Hko ds ns'k }kjk tkjh vuqKfIr dh LdSu dh xbZ izfr Hkkjr ljdkj }kjk tkjh vukifRr

izek.ki= dh LdSu dh xbZ izfrA

10031

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

cSad [kkrk lEc) lcwr%

cSad iklcqd ds igys i`"B@cSad fooj.k ds ,d i`"B dh LdSu dh xbZ izfrA

LoRo/kkjh@dkjckj leqRFkku ds uke esa /kkfjr cSad iklcqd dk vkjafHkd i`"B] ftlesa [kkrk /kkjd

dk [kkrk la[;k] uke@,evkblhvkj vkSj vkb,Q,llh rFkk 'kk[kk ds C;kSjs vUrfoZ"V gksaA

Hkkjr esa izfrfuf/k ds :i esa fu;qfDr ls lacaf/kr nLrkostksa dh LdSu dkih] ;fn ykxw gksaA

izkf/kdkj iz:i%&

izkf/kdkj iz:i esa mfYyf[kr gLrk{kjh ds fy,] fuEufyf[kr :i fo/kku esa Qkby dh tkus okyh

izca/k lfefr ;k funs'kd cksMZ ds izkf/kdkj ;k mlds ladYi dh izfr%

izkf/kd`r gLrk{kjh ds fy, ?kks"k.kk ¼izR;sd gLrk{kjh ds fy, vyx ls½ eSa-------------¼izca/k

funs'[email protected] funs'kd@eq[; dk;Zdkjh vf/kdkjh ;k eq[rkjukek /kkjd lR;fu"Bk ls

izfrKku djrk gwa vkSj ;g ?kks"k.kk djrk gwa fd dkjckj <<dkjckj dk uke>> ftlds fy,

vkjbZth dk vkosnu eky vkSj lsok dj vf/kfu;e] 2017 ds v/khu Qkby fd;k tk jgk

gS@jftLVªhd`r gS] ds fy, izkf/kd`r gLrk{kjh ds :i esa dk;Z djus ds fy, <<izkf/kd`r gLrk{kjh

dk uke>> izkf/kd`r gwaA

bl dkjckj ds lEcU/k esa mldh lHkh dkjZokbZ;ka eq> ij@ge ij vkc)dj gksaxhA mu O;fDr;ksa

ds gLrk{kj] tks Hkkjlk/kd gSa

Øa0la0 iwjk uke inkfHk/kku@izkfLFkfr gLrk{kj

izkf/kd`r gLrk{kjh ds :i esa Lohd`fr

vuqns'k&

1- ;fn izkf/kd`r gLrk{kjh Hkkjr esa ugha jgrk gS] rks fMftVy gLrk{kj izek.ki= ds ek/;e ls

izek.khdj.k ugha fd;k tk,xkA izek.khdj.k bySDVªksfud osjhfQds'ku dksM ¼bZ ch lh½ ds ek/;e ls fd;k

tk,xkA

2- Hkkjr esa fu;qfDr izfrfuf/k ls vfHkizsr ,dhd`r eky vkSj lsokdj vf/kfu;e] 2017 dh /kkjk 14

ds v/khu ;Fkk fofufnZ"V gSA

(vii) iz:i th-,l-Vh- vkj bZ th&13]

¼d½ Hkkx&[k ds Øe la0&4 esa ÞjkT; esa vfLrRo dk irkß 'kCnksa ds LFkku ij ÞvfLrRo dk irk

ftlds laca/k esa dsUnzh;d`r ;w-vkbZ-,u- x;k gSß 'kCnksa dks j[kk tk,xk(

¼[k½ vuqns'kksa esa] ÞizR;sd O;fDr] ftlls fof'k"V igpku la[;k vfHkizkIr djus dh vis{kk gS]

bySDVªkfudh :i ls vkosnu izLrqr djsxkß 'kCnksa ds LFkku ij] ÞizR;sd O;fDr] ftlls fof'k"V

igpku la[;k vfHkizkIr djus dh vis{kk gS] bySDVªkfudh :i ls vkosnu izLrqr djsxk ;k

vU;FkkAß(

(viii) iz:i th,llhVh vkj&11 ds LFkku ij fuEufyf[kr iz:i j[kk tk,xk] vFkkZr~%&

eSa <<izkf/kd`r gLrk{kjh dk uke>> Åij fufnZ"V dkjckj ds fy, izkf/kd`r gLrk{kjh ds :i

esa dk;Z djus dh viuh Lohd`fr lR;fu"Bk ls nsrk gwa vkSj esjs lHkh dk;Z dkjckj ij

vkc)dj gksaxsA

¼uke½

izkf/kd`r gLrk{kjh ds gLrk{kj LFkku

inuke@izkfLFkfr

rkjh[k%

10032

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

iz:i th,lVh vkj&11

[fu;e 82 ns[ksa]

fof'kf"V igpku la[;kd ¼;wvkbZ,u½ okys O;fDr;kas }kjk vkod iznk; dk fooj.k

o"kZ

vof/k

1- ;w vkbZ ,u

2- ;w vkbZ ,u okys O;fDr dk uke

izkIr vkod iznk; ds C;kSjs

¼lHkh lkj.kh ds fy, jde #i, esa½

iznk;drkZ

th,VhvkbZ,u

chtd@ukes

uksV@teki=

ds C;ksjs

nj djk/ks;

ewY;

dj dh jde

iznk;

LFkku

la[;k

rkjh[k ewY;

,dhd`r

dsUnzh;

jkT;@la?k

jkT;{ks=

midj

3d- izkIr chtd

3[k- izkIr ukes uksV@teki=

lR;kiu

eSa lR;fu"Bk ls izfrKku djrk gwa vkSj ;g ?kks"k.kk djrk gwa fd Åij nh xbZ tkudkjh esjs loksZRre

Kku vkSj fo'okl ls lR; vkSj lgh gS vkSj blesa dqN Hkh ugha fNik;k x;k gSA

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

LFkku%

izkf/kd`r gLrk{kjh dk uke------------------

rkjh[k%

inuke@izkfLFkfr----------------------

vuqns'k%&

1- iz;qDr 'kCn%&

¼d½ th,lVhvkbZ ,u%& eky vkSj lsok dj igpku la[;kad

¼[k½ ;wvkbZ,u%& fof'k"V igpku la[;kad

2- izfrnk; vkosnu mlh jkT; esa Qkby djuk gksxk] tgka fof'k"V igpku la[;kad fn;k x;k gSA

10033

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

3- izfrnk; iz;kstu ds fy, dsoy ogh chtd izfo"V fd, tk ldsaxs ftu ij izfrnk; ekaxk x;k

gSA

(xi) iz:i th-,l-Vh- vkj,QMh&10] ds LFkku ij fuEufyf[kr iz:i j[kk tk,xk] vFkkZr~%&

iz:i th-,l-Vh- vkj,QMh&10

[fu;e 95¼1½ ns[ksa]

la;qDr jk"Vª dk dksbZ fof'k"V vfHkdj.k ;k dksbZ cgqi{kh; foRrh; laLFkku vkSj laxBu] dkUlqysV

;k fons'kh jkT;ksa ds nrkokl }kjk izfrnk; ds fy, vkosnu

1- ;wfud igpku la[;k %

2- uke %

3- irk %

4- dj vof/k ¼frekgh½ <fnu@ekl@o"kZ> ls rd----------------------------<fnu@ekl@o"kZ>

5- , vkj ,u vkSj th ,l Vh vkj 11 dh rkjh[k% , vkj ,u <fnu@ekl@o"kZ>

6- nkok izfrnk; dh jde <vkbZ ,u vkj> <'kCnksa esa>

jkT;

dsUnzh; dj

jkT; dj la?k

jkT; {ks= dj

,dhd`r dj

midj

dqy

7- cSad [kkrs dk C;kSjk%

¼d½ cSad [kkrk la[;k

¼[k½ cSad [kkrs dk izdkj

¼x½ cSad dk uke

¼?k½ [kkrk /kkjd@lapkyd dk uke

¼³½ cSad 'kk[kk dk irk

¼p½ vkbZ ,Q ,l lh

¼N½ ,e vkbZ lh vkj

8- lR;kiu

eSa]-------------------------------------- <<nwrkokl@varjkZ"Vªh; laxBu dk uke>> dk izkf/kd`r izfrfuf/k ds

:i esa lR;fu"Bk ls izfrKku djrk gwa vkSj ?kks"k.kk djrk gwa fd Åij nh xbZ tkudkjh esjs Kku vkSj

fo'okl ls lR; vkSj lgh gS vkSj blesa dqN Hkh fNik;k ugha x;k gSA

;g fd ge ljdkj }kjk vf/klwfpr la;qDr jk"Vª dk fof'k"V vfHkdj.k] cgqi{kh; foRrh; laLFkku

vkSj laxBu] dkUlqysV ;k fons'kh jkT;ksa ds nwrkokl dksbZ vU; O;fDr fof'k"V O;fDr;ksa dk oxZ ds :i esa

,sls izfrnk; nkok ds ik= gSaA

LFkku%

rkjh[k%

izkf/kd`r O;fDr ds gLrk{kj

¼uke½

inuke@izkfLFkfr

10034

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

vuqns'k%&

1- izfrnk; ds fy, vkosnu frekgh vk/kkj ij fd;k tk,xkA

2- lkj.kh la- 6] th ,l Vh vkj&11 dh lkj.kh 3 esa fn, x, C;kSjs ls Lor% Hkjk tk,xkA

3- izfrnk; jde dks ik=rk ds vuqlkj cnyus dh lqfo/kk gksxhA

4- ,ebZ, }kjk tkjh visf{kr izek.k&i= ftuesa izfrnk; dh lqfo/kk vuqnRr dh xbZ gS] dks

mi;qDr vf/kdkjh ds le{k izfrnk; nkok izlaLd.k djus gsrq miyC/k djok;k tk,xkA

(x) iz:i th ,l Vh Mh vkj lh&07 esa] lkj.kh ds Øe la- 5 dk yksi fd;k tk,xkA

vkns'k }kjk]

gLrk{kfjr@&

iz/kku lfpo ¼vkcdkjh ,oa djk/kku½A

fVIi.k-&ewy fu;e fgekpy izns'k ds jkti= esa rkjh[k 27 twu] 2017 dks vf/klwpuk la[;k%

bZ,Dl,u&,u¼10½&13@2017 rkjh[k 27 twu] 2017 }kjk izdkf'kr fd, x, Fks vkSj mudk vafre

ckj la'kks/ku vf/klwpuk la[;k % 70@2017&jkT; dj }kjk rkjh[k 29 fnlEcj] 2017 dks fgekpy

izns'k ds jkti= esa izdkf'kr vf/klwpuk la[;k% bZ,Dl,u&,u¼10½&43@2017 rkjh[k 27&12&2017

}kjk gqvk FkkA

&&&&&&&&&&&

[Authoritative English text of this Department Notification No. EXN-F(10)-44/2017 dated

16-01-2018 as required under clause (3) of Article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 75/2017-State Tax

Shimla-2, the 16th January, 2018

No. EXN-F(10)-44/2017.—In exercise of the powers conferred by Section 164 of the

Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal

Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and

Services Tax Rules, 2017, namely:—

(1) These rules may be called the Himachal Pradesh Goods and Services Tax (Sixteenth

Amendment) Rules, 2017.

(2) Unless otherwise specified, they shall come into force with effect from 29th December,

2017.

In the Himachal Pradesh Goods and Services Tax Rules, 2017, —

(i)

in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:-

“(1A) “The Unique Identity Number granted under the Central Goods and

Services Tax Act, 2017 shall be deemed to be granted under the Himachal

Pradesh Goods and Services Tax Act, 2017.";

(ii) in rule 19, after sub-rule (1), the following sub-rule shall be inserted, namely:—

10035

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

“(1A) Notwithstanding anything contained in sub-rule (1), any particular of the

application for registration shall not stand amended with effect from a date earlier

than the date of submission of the application in FORM GST REG-14 on the

common portal except with the order of the Commissioner for reasons to be

recorded in writing and subject to such conditions as the Commissioner may, in

the said order, specify.”;

(iii) with effect from 23rd October, 2017, in rule 89, for sub-rule (4), the following

shall be substituted, namely:—

“(4) In the case of zero-rated supply of goods or services or both without payment

of tax under bond or letter of undertaking in accordance with the provisions of

sub-section (3) of Section 16 of the Integrated Goods and Services Tax Act, 2017

(13 of 2017), refund of input tax credit shall be granted as per the following

formula –

Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-

rated supply of services) x Net ITC ÷Adjusted Total Turnover Where, —

(A) "Refund amount" means the maximum refund that is admissible;

(B) "Net ITC" means input tax credit availed on inputs and input services during

the relevant period other than the input tax credit availed for which refund is

claimed under sub-rules (4A) or (4B) or both;

supply of goods made during the relevant period without payment of tax

under bond or letter of undertaking, other than the turnover of supplies in

respect of which refund is claimed under sub-rules (4A) or (4B) or both;

(D) "Turnover of zero-rated supply of services" means the value of zero-rated

supply of services made without payment of tax under bond or letter of

undertaking, calculated in the following manner, namely:—

Zero-rated supply of services is the aggregate of the payments

received during the relevant period for zero-rated supply of services

and zero-rated supply of services where supply has been completed

for which payment had been received in advance in any period prior

to the relevant period reduced by advances received for zero-rated

supply of services for which the supply of services has not been

completed during the relevant period;

(E) "Adjusted Total turnover" means the turnover in a State or a Union territory,

as defined under clause (112) of Section 2, excluding —

(a) the value of exempt supplies other than zero-rated supplies and

(b) the turnover of supplies in respect of which refund is claimed under sub

rules

(4A) or (4B) or both, if any, during the relevant period;

(F) “Relevant period” means the period for which the claim has been filed.

10036

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

(4A) In the case of supplies received on which the supplier has availed the benefit of

notification No. 48/2017-State Tax dated 20th November, 2017, refund of input tax credit availed

in respect of other inputs or input services used in making zero-rated supply of goods or services or

both shall be granted.

(4B) In the case of supplies received on which the supplier has availed the benefit of

notification No. 40/2017-State Tax (Rate) dated 20th November, 2017 or notification No. 41/2017-

Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit availed in

respect of inputs received under the said notifications for export of goods and the input tax credit

availed in respect of other inputs or input services to the extent used in making such export of

goods shall be granted.”;

(iv) in rule 95 –

(a) for sub-rule (1), the following sub-rule shall be substituted, namely:—

“(1) Any person eligible to claim refund of tax paid by him on his inward

supplies as per notification issued Section 55 shall apply for refund in FORM

GST RFD- 10 once in every quarter, electronically on the common portal or

otherwise, either directly or through a Facilitation Centre notified by the

Commissioner, along with a statement of the inward supplies of goods or

services or both in FORM GSTR-11.”;

(b) in sub-rule (3), in clause (a), the words “and the price of the supply covered

under a single tax invoice exceeds five thousand rupees, excluding tax paid,

if any” shall be omitted;

(v) with effect from 23rd October, 2017, in rule 96 –

(a) in the heading, after the words “paid on goods”, the words “or services” shall

be inserted;

(b) after sub-rule (8), the following sub-rule shall be inserted, namely:-

“(9) The persons claiming refund of integrated tax paid on export of goods

or services should not have received supplies on which the supplier has

availed the benefit of Notification No. 48/2017-State Tax dated

20th November, 2017 or Notification No. 40/2017-State Tax (Rate) dated

20th November, 2017 or Notification No. 41/2017- Integrated Tax (Rate)

dated 23rd October, 2017.”;

(vi) for FORM GST REG-10, the following form shall be substituted, namely:-

“Form GST REG-10

[See rule 14(1)]

Application for registration of person supplying online information and data base access or

retrieval services from a place outside India to a person in India, other than a registered person

PART –A

(i)

Legal name of the person

(ii)

Tax identification number or unique number on the basis of which the entity is

identified by the Government of that country

10037

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

(iii) Name of the Authorised Signatory

(iv) Email Address of the Authorised Signatory

(v)

Name of the representative appointed in India, if any

(a) Permanent Account Number of the representative in India

(b) Email Address of the representative in India

Note.—Relevant information submitted above is subject to online verification, where practicable,

before proceeding to fill up Part-B.

PART –B

Details of Authorised Signatory

First Name

Middle Name

Last Name

Photo

Gender

Male / Female / Others

Designation

Date of Birth

DD/MM/YYYY

Father’s Name

Nationality

Aadhaar, if any

Address of the Authorised Signatory

Address line 1

Address line 2

Address line 3

Date of commencement of the online service in India.

DD/MM/YYYY

Uniform Resource Locators (URLs) of the website through which taxable services are

provided:

Jurisdiction

Centre

Bengaluru

West,

CGST

Commissionerate

Details of Bank Account of representative in India (if appointed)

Account Number

Type of account

Bank Name

Branch Address

IFSC

Documents Uploaded

A customized list of documents required to be uploaded (refer Instruction) as per the field

values in the form.

Declaration

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.

I, ….…………………………. hereby declare that I am authorised to sign on behalf of the

Registrant. I would charge and collect tax liable from the non-assessee online recipient

located in taxable territory and deposit the same with Government of India.

Signature

Place:

Name of Authorised Signatory:

Date:

Designation:

10038

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

Note.— Applicant will require to upload declaration (as per under mentioned format) along with

scanned copy of the passport and photograph.

List of documents to be uploaded as evidence are as follows:—

Proof of Place of Business of representative in India, if any:

(a) For own premises –

Any document in support of the ownership of the premises like Latest Property Tax Receipt

or Municipal Khata copy or copy of Electricity Bill.

(b) For Rented or Leased premises –

A copy of the valid Rent/Lease Agreement with any document in support of the ownership of

the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy

of Electricity Bill.

A copy of the Consent Letter with any document in support of the ownership of the premises

of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties

also, the same documents may be uploaded.

Proof of :

Scanned copy of the passport of the Non -resident tax payer with VISA details. In case of

Company/Society/LLP/FCNR/ etc. person who is holding power of attorney with

authorisation letter.

Scanned copy of Certificate of Incorporation if the Company is registered outside India or in

India

Scanned copy of License is issued by origin country

Scanned copy of Clearance certificate issued by Government of India

Bank Account Related Proof:

Scanned copy of the first page of Bank passbook / one page of Bank Statement Opening page

of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the

Account No., Name of the Account Holder, MICR and IFSC and Branch details.

Scanned copy of documents regarding appointment as representative in India, if applicable

Authorisation Form:—

For Authorised Signatory mentioned in the application form, Authorisation or copy of

Resolution of the Managing Committee or Board of Directors to be filed in the following

format:

Declaration for Authorised Signatory (Separate for each signatory)

I ---(Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby

solemnly affirm and declare that <<name of the authorised signatory>> to act as an

authorised signatory for the business << Name of the Business>> for which application for

registration is being filed/ is registered under the Goods and Service Tax Act, 2017.

All his actions in relation to this business will be binding on me/ us.

Signatures of the persons who is in charge.

S. No.

Full Name

Designation/Status Signature

Acceptance as an authorised signatory

10039

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

Instructions –

If authorised signatory is not based in India, authentication through digital signature

certificate shall not be mandatory for such persons. The authentication will be done through

Electronic Verification Code (EVC).

Appointed representative in India shall have the meaning as specified under section 14

of Integrated Goods and Services Tax Act, 2017.”;

(vii) in FORM GST REG-13,

in PART-B, at serial no. 4, the words, “Address of the entity in State” shall be

substituted with the words, “Address of the entity in respect of which the

centralized UIN is sought”;

in the Instructions, the words, “Every person required to obtain a unique identity

number shall submit the application electronically” shall be substituted with the

words, “Every person required to obtain a unique identity number shall submit the

application electronically or otherwise.”;

(viii)for FORM GSTR-11, the following form shall be substituted, namely:—

Form GSTR -11

[See rule 82]

Statement of inward supplies by persons having Unique Identification Number (UIN)

Year

Tax

Period

UIN

Name of the person having UIN

I <<Name of authorised signatory>> hereby solemnly accord my acceptance to act as

authorised signatory for the above referred business and all my acts shall be binding on

the business.

Signature of Authorised Signatory

Place

(Name)

Date:

Designation/Status

10040

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

Details of inward supplies received

(Amount in Rs. for all Tables)

GSTIN

supplier

Invoice/Debit

Note/Credit

Note details

Rate

Taxable

Value

Amount of tax

Place of

Supply

No.

Date

Value

Integrated

tax

Central

Tax

State/

UT Tax

CESS

3A. Invoices received

3B. Debit/Credit Note received

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.

Place

Signature

Date: Name of Authorised Signatory

Design ation/Status

Instructions:—

Terms Used:-

GSTIN :- Goods and Services Tax Identification Number

b. UIN :- Unique Identity Number

Refund applications have to be filed in the same State in which the Unique Identity

Number has been allotted.

For refund purposes only those invoices may be entered on which refund is sought.”;

(ix) for FORM GST RFD-10, the following form shall be substituted, namely:—

“FORM GST RFD-10

[See rule 95(1)]

Application for Refund by any specialized agency of UN or any Multilateral Financial

Institution and Organization, Consulate or Embassy of foreign countries, etc.

UIN :

Name :

Address :

Tax Period (Quarter) : From <DD/MM/YY>

ARN and date of GSTR11 :

ARN <……………> Date

10041

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

Amount of Refund Claim :

<INR>

State

Central Tax

State /UT Tax

Integrated Tax

Cess

Total

Details of Bank Account:

Bank Account Number

Bank Account Type

Name of the Bank

Name of the Account Holder/Operator

Address of Bank Branch

IFSC

MICR

Verification

I _______ as an authorised representative of << Name of Embassy/international

organization >> 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.

That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial

Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of

persons specified/ notified by the Government.

Date:

Signature of Authorised Signatory:

Place:

Name:

Designation/Status

Instructions

Application for refund shall be filed on quarterly basis.

Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11.

There will be facility to edit the refund amount as per eligibility.

Requisite certificate issued by MEA granting the facility of refund shall be produced

before the proper officer for processing refund claim. ”;

(x) in FORM GST DRC-05, the Table at serial no. 5 shall be omitted.

By order,

Sd/-

Pr. Secretary (E&T).

Note.—The principal rules were published in the Gazette of Himachal Pradesh, vide notification

No. EXN-F(10)-13/2017, dated 27th June, 2017, published vide number EXN-F( 10)-

13/2017, dated 29th June, 2017 and last amended vide notification No. 70/2017-State Tax,

published in the Rajpatra on 29th December, 2017 vide number EXN-F(10)-43/2017 dated

27-12-2017.

10042

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

dk;kZy; ftyk iapk;r vf/kdkjh] f'keyk] ftyk f'keyk] fg0 iz0

dk;kZy; vkns'k

fnukad 17 tuojh] 2018

la[;k ih0lh0,p0&,l0,e0,y0 ¼fjDr in½@2016&&18123&129-&&;g fd [k.M fodkl

vf/kdkjh] fodkl [k.M jkeiqj] ftyk f'keyk }kjk vius i= la[;k 4006] fnukad 15&11&2017 ds vUrxZr

lwfpr fd;k x;k gS fd Jh n'kZu nkl iq= Jh eku pUn] xkao o Mkd?kj yokuk] rglhy jkeiqj] ftyk

f'keyk }kjk vk;qoSZfnd foHkkx esa ukSdjh yxus ds dkj.k okMZ lnL; ds in ls R;kx&i= ns fn;k gSA

vr% eSa] ,e0 ,l0 usxh] ftyk iapk;r vf/kdkjh] f'keyk] fgekpy izns'k iapk;rh jkt vf/kfu;e]

1994 dh /kkjk 130¼1½ rFkk fgekpy izns'k iapk;rh jkt ¼lkekU;½ fu;e] 1997 ds fu;e 135¼2½ esa fufgr

'kfDr;ksa dk iz;ksx djrs gq, Jh n'kZu nkl iq= Jh eku pUn] xkao o Mkd?kj yokuk] rglhy jkeiqj]

ftyk f'keyk }kjk fn, x, R;kx&i= dks rRdky izHkko ls Lohdkj djrk gwa o mDr vf/kfu;e dh /kkjk

131¼4½ ds vUrxZr okMZ ua0 3 ds okMZ lnL; in dks Hkh fjDr ?kksf"kr djrk gwaA

,e0 ,l0 usxh]

ftyk iapk;r vf/kdkjh]

f'keyk] ftyk f'keyk] fg0 iz0A

&&&&&&&

c vnkyr nyhi dqekj] dk;Zdkjh n.Mkf/kdkjh] lkaxyk] rglhy lkaxyk]

ftyk fdUukSj] fg0 iz0

Jherh m"kk nsoh iRuh Lo0 Jh fo|k yky] fuoklh xzke dke:] rgLkhy lkaxyk] ftyk fdUukSj]

fg0 iz0A

cuke

vke turk

nj[okLr v/khu /kkjk 13¼3½ tUe ,oa e`R;q iathdj.k vf/kfu;e] 1969-

Jherh m"kk nsoh iRuh Lo0 Jh fo|k yky] fuoklh xzke dke:] rgLkhy lkaxyk] ftyk fdUukSj]

fg0 iz0 us ,d nj[okLr xqtkj dj fuosnu fd;k gS fd izkfFkZ;k Jherh m"kk nsoh ftldh tUe frfFk

23&6&1969 gS rFkk xzke iapk;r dke: esa ntZ ugha gSA mudk uke o tUe frfFk xzke iapk;r dke: esa

ntZ fd;k tk,A

bl ij bl dk;kZy; ds }kjk b'rgkj ds ek/;e ls loZlk/kkj.k dks lwfpr fd;k tkrk gS fd ;fn

mijksDr izkfFkZ;k Jherh m"kk nsoh ftldh tUe frfFk 23&6&1969 gS rFkk xzke iapk;r dke: esa nTkZ djus

ckjs fdlh Hkh O;fDr dks mtj ,oa ,rjkt gks rks og viuk ,rjkt Lo;a ;k fdlh izkf/k—r O;fDr }kjk

fefr 5&2&2018 rd izLrqr dj ldrk gS vU;Fkk ,d rjQk dk;Zokgh vey esa ykbZ tkdj izkfFkZ;k dk

uke o tUe frfFk xzke iapk;r dke: ds vfHkys[k esa ntZ djokus ds vkns'k ikfjr fd;s tk;saxsA

vkt fnukad 4&1&2018 dks esjs gLrk{kj o eksgj vnkyr ls tkjh fd;k x;kA

eksgjA

gLrk{kfjr@&

dk;Zdkjh n.Mkf/kdkjh lkaxyk]

rglhy lkaxyk] ftyk fdUukSj] fg0 iz0A

10043

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

c vnkyr nyhi dqekj] dk;Zdkjh n.Mkf/kdkjh lkaxyk] rglhy lkaxyk]

ftyk fdUukSj] fg0 iz0

Jherh y{euk iRuh Jh jfoUnj] fuoklh xkao thrk[ksMh] Mk0 iikslk] rgLkhy Hkokuh [ksMk] ftyk

fHkokuh] gfj;k.kk] gky vkckn xkao o Mk0 cVlsjh] rglhy lkaxyk] ftyk fdUukSj] fg0 iz0A

cuke

vke turk

nj[okLr v/khu /kkjk 13¼3½ tUe ,oa e`R;q iathdj.k vf/kfu;e] 1969-

Jherh y{euk iRuh Jh jfoUnj] fuoklh xkao thrk[ksMh] Mk0 iikslk] rgLkhy Hkokuh [ksMk] ftyk

fHkokuh] gfj;k.kk] gky vkckn xkao o Mk0 cVlsjh] rglhy lkaxyk] ftyk fdUukSj] fg0 iz0 us ,d

nj[okLr xqtkj dj fuosnu fd;k gS fd muds cPps vkdk'k ,oa csch ftudh tUe frfFk 1&3&2001 ,oa

13&11&2009 gS rFkk xzke iapk;r cVlsjh esa ntZ ugha gSA vc mudk uke o tUe frFkh xzke iapk;r

cVlsjh esa ntZ fd;k tk,A

bl ij bl dk;kZy; ds }kjk b'rgkj ds ek/;e ls loZlk/kkj.k dks lwfpr fd;k tkrk gS fd ;fn

mijksDr izkfFkZ;k Jherh y{euk ftuds cPps vkdk'k ,oa csch dh tUe frfFk 1&3&2001 ,oa 13&11&2009

gS rFkk xzke iapk;r cVlsjh esa nTkZ djus ckjs fdlh Hkh O;fDr dks mtj ,oa ,rjkt gks rks og viuk

,rjkt Lo;a ;k fdlh izkf/k—r O;fDr }kjk fefr 5&2&2018 rd izLrqr dj ldrk gS vU;Fkk ,drjQk

dk;Zokgh vey esa ykbZ tkdj izkfFkZ;k ds cPpksa ds uke o tUe frfFk xzke iapk;r cVlsjh ds vfHkys[k esa

ntZ djokus ds vkns'k ikfjr fd;s tk,axsA

vkt fnukad 4&1&2018 dks esjs gLrk{kj o eksgj vnkyr ls tkjh fd;k x;kA

eksgjA

gLrk{kfjr@&

dk;Zdkjh n.Mkf/kdkjh lkaxyk]

rglhy lkaxyk] ftyk fdUukSj] fg0 iz0A

&&&&

c vnkyr lgk;d lekgrkZ f}rh; Js.kh ,oa dk;Zdkjh n.Mkf/kdkjh] mi&rglhy lSat]

ftyk dqYyw] fgekpy izns'k

lksHk jke iq= Jh psr jke] fuoklh xkao /kkjk] Mk0 jksik] mi&rglhy lSat] ftyk dqYyw] fgekpy

izns'k

- -izkFkhZA

cuke

vke turk

fo"k;-&&xzke iapk;r fjdkMZ esa iq=h dk uke o tUe frfFk ntZ djus ckjsA

loZlk/kkj.k dks lwfpr fd;k tkrk gS fd lksHk jke iq= Jh psr jke] fuoklh xkao /kkjk] Mk0 jksik]

mi&rglhy lSat] ftyk dqYyw] fgekpy izns'k us v/kksgLrk{kjh dh vnkyr esa ,d nj[okLr xqtkjh gS fd

xzke iapk;r lqpSg.k ds fjdkMZ esa izkFkhZ dh iq=h dk uke xqatu Bkdqj o tUe frfFk rkjh[k 25&02&2013

xzke iapk;r lqpSg.k ds fjdkMZ esa ntZ ugha gS bls ntZ djokus ckjs fn;k x;k 'kiFk i= Hkh layXu gS fd

xzke iapk;r lqpSg.k ds fjdkMZ esa bldh iq=h dk uke xqatu Bkdqj o tUe frfFk 25&02&2013 ntZ fd;k

tkosA

10044

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

vr% bl b'rgkj }kjk loZlk/kkj.k dks lwfpr fd;k tkrk gS fd bl lEcU/k esa fdlh Hkh O;fDr dks

dksbZ vkifÙk gks rks og vlkyru ;k odkyru viuh vkifÙk bl U;k;ky; esa fnukad 30&01&2018 ;k

blls iwoZ izLrqr dj ldrk gS] vU;Fkk bldk bUnzkt xzke iapk;r cuksxh] mi&rglhy lSat] ftyk dqYyw

ds fjdkMZ esa djok fn;k tk,xkA

vkt fnukad 30&12&2017 dks esjs gLrk{kj o eksgj vnkyr ls tkjh gqvkA

eksgjA

gLrk{kfjr@&

lgk;d lekgrkZ f}rh; Js.kh ,oa dk;Zdkjh n.Mkf/kdkjh]

mi&rglhy lSat] ftyk dqYywA

&&&&&&&&

c vnkyr lgk;d lekgrkZ f}rh; Js.kh ,oa dk;Zdkjh n.Mkf/kdkjh] mi&rglhy lSat]

ftyk dqYyw] fgekpy izns'k

d.kZ flag iq= ujksÙke flag] fuoklh xkao ekgyh] Mk0 czSfgu] mi&rglhy lSat] ftyk dqYyw]

fgekpy izns'k

- -izkFkhZA

cuke

vke turk

fo"k;-&&xzke iapk;r fjdkMZ esa iq=h dk uke o tUe frfFk ntZ djus ckjsA

loZlk/kkj.k dks lwfpr fd;k tkrk gS fd d.kZ flag iq= ujksÙke flag] fuoklh xkao ekgyh] Mk0

czSfgu] mi&rglhy lSat] ftyk dqYyw] fgekpy izns'k us v/kksgLrk{kjh dh vnkyr esa ,d nj[okLr xqtkjh

gS fd xzke iapk;r Hkyk.k&2 ds fjdkMZ esa izkFkhZ dh iq=h dk uke vkapy o tUe frfFk rkjh[k

18&10&2016 xzke iapk;r Hkyk.k&2 ds fjdkMZ esa ntZ ugha gS bls ntZ djokus ckjs fn;k x;k 'kiFk i=

Hkh layXu gS fd xzke iapk;r Hkyk.k&2 ds fjdkMZ esa bldh iq=h dk uke vkapy o tUe frfFk

18&10&2016 ntZ fd;k tkosA

vr% bl b'rgkj }kjk loZlk/kkj.k dks lwfpr fd;k tkrk gS fd bl lEcU/k esa fdlh Hkh O;fDr dks

dksbZ vkifÙk gks rks og vlkyru ;k odkyru viuh vkifÙk bl U;k;ky; esa fnukad 30&01&2018 ;k

blls iwoZ izLrqr dj ldrk gS] vU;Fkk bldk bUnzkt xzke iapk;r cuksxh] mi&rglhy lSat] ftyk dqYyw

ds fjdkMZ esa djok fn;k tk,xkA

vkt fnukad 30&12&2017 dks esjs gLrk{kj o eksgj vnkyr ls tkjh gqvkA

eksgjA

gLrk{kfjr@&

lgk;d lekgrkZ f}rh; Js.kh ,oa dk;Zdkjh n.Mkf/kdkjh]

mi&rglhy lSat] ftyk dqYywA

10045

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

c vnkyr lgk;d lekgrkZ f}rh; Js.kh ,oa dk;Zdkjh n.Mkf/kdkjh] mi&rglhy lSat]

ftyk dqYyw] fgekpy izns'k

fxfj/kj iq= Jh jsirh jke] fuoklh xkao fVijh/kkj] Mk0 czSfgu] mi&rglhy lSat] ftyk dqYyw]

fgekpy izns'k

-izkFkhZA

cuke

vke turk

fo"k;-&&xzke iapk;r fjdkMZ esa firk dh e`R;q rkjh[k ntZ djus ckjsA

loZlk/kkj.k dks lwfpr fd;k tkrk gS fd fxfj/kj iq= Jh jsirh jke] fuoklh xkao fVijh/kkj] Mk0

czSfgu] mi&rglhy lSat] ftyk dqYyw] fgekpy izns'k us v/kksgLrk{kjh dh vnkyr esa ,d nj[okLr xqtkjh

gS fd xzke iapk;r rykM+k ds fjdkMZ esa izkFkhZ ds firk Jh jsirh jke iq= rqylw dh e`R;q frfFk rkjh[k

28&10&1991 xzke iapk;r rykM+k ds fjdkMZ esa ntZ ugha gS bls ntZ djokus ckjs fn;k x;k 'kiFk i= Hkh

layXu gS fd xzke iapk;r rykM+k ds fjdkMZ esa blds firk Jh jsirh jke dh e`R;q frfFk 28&10&1991 ntZ

fd;k tkosA

vr% bl b'rgkj }kjk loZlk/kkj.k dks lwfpr fd;k tkrk gS fd bl lEcU/k esa fdlh Hkh O;fDr dks

dksbZ vkifÙk gks rks og vlkyru ;k odkyru viuh vkifÙk bl U;k;ky; esa fnukad 30&01&2018 ;k

blls iwoZ izLrqr dj ldrk gS] vU;Fkk bldk bUnzkt xzke iapk;r rykM+k] mi&rglhy lSat] ftyk dqYyw

ds fjdkMZ esa djok fn;k tk,xkA

vkt fnukad 30&12&2017 dks esjs gLrk{kj o eksgj vnkyr ls tkjh gqvkA

eksgjA

gLrk{kfjr@&

lgk;d lekgrkZ f}rh; Js.kh ,oa dk;Zdkjh n.Mkf/kdkjh]

mi&rglhy lSat] ftyk dqYywA

&&&&&&&&

c vnkyr rglhynkj ,oa dk;Zdkjh n.Mkf/kdkjh] rglhy HkqUrj]

ftyk dqYyw] fgekpy izns'k

dsl ua0 % BT@2017

rkjh[k is'kh % 02&02&2018

Jh euh jke iq= Jh iwju pUn] xkao tjM+ HkqBh dykSuh] Mkd?kj 'ke'kh] rglhy HkqUrj] ftyk

dqYyw] fg0 iz0A

cuke

loZlk/kkj.k ,oa vke turk

fo"k;-&& izkFkZuk&i= vf/kfu;e tsj /kkjk 13¼3½ tUe ,oa e`R;q iathdj.k vf/kfu;e] 1969-

Jh euh jke iq= Jh iwju pUn] xkao tjM+ HkqBh dykSuh] Mkd?kj 'ke'kh] rglhy HkqUrj] ftyk

dqYyw] fg0 iz0 us bl dk;kZy; esa izkFkZuk&i= e; 'kiFk&i= fn;k gS fd mldh iq=h izhrh dk tUe

fnukad 29&10&1997 dks LFkku xkao tjM+ HkqBh dykSuh] Mk0 'ke'kh] rglhy HkqUrj] ftyk dqYyw] fg0 iz0 esa

10046

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

gqvk gS ijUrq mlds tUe dh frfFk dk bUnzkt fdlh dkj.ko'k xzke iapk;r tjM+ HkqBh dykSuh] rglhy

HkqUrj] ftyk dqYyw] fg0 iz0 ds vfHkys[k esa ntZ u fd;k x;k gSA

vr% bl b'rgkj gtk }kjk loZlk/kkj.k dks lwfpr fd;k tkrk gS fd ;fn fdlh O;fDr dks izhrh

iq=h Jh euh jke dh tUe frfFk ntZ djus ckjs dksbZ vkifÙk gks rks og fnukad 2&2&2018 dks lqcg 10-00

cts ;k blls iwoZ vlkyru ;k odkyru gkftj vnkyr vkdj viuk ,rjkt ntZ djok ldrk gSA blds

mijkUr dksbZ Hkh ,rjkt lek;r u gksxk rFkk fu;ekuqlkj tUe frfFk ntZ djokus ds vkns'k lEcfU/kr xzke

iapk;r dks ikfjr dj fn, tk,axsA

vkt fnukad 28&12&2017 dks esjs gLrk{kj o eksgj vnkyr }kjk tkjh gqvkA

eksgjA

gLrk{kfjr@&

dk;Zdkjh n.Mkf/kdkjh ,oa rglhynkj]

HkqUrj] ftyk dqYyw] fg0 iz0A

&&&&&&&&

c vnkyr rglhynkj ,oa dk;Zdkjh n.Mkf/kdkjh] rglhy HkqUrj]

ftyk dqYyw] fgekpy izns'k

dsl ua0 % BT@2017

rkjh[k is'kh % 02&02&2018

Jh fd'ku pUn iq= Jh iSus jke] xkao lxrsgM+] Mk0 NaSmj] rglhy HkqUrj] ftyk dqYyw] fg0 iz0

cuke

loZlk/kkj.k ,oa vke turk

fo"k;-&& izkFkZuk&i= vf/kfu;e /kkjk 13¼3½ tUe ,oa e`R;q iathdj.k vf/kfu;e] 1969-

Jh fd'ku pUn iq= Jh iSus jke] xkao lxrsgM+] Mk0 NSamj] rglhy HkqUrj] ftyk dqYyw] fg0 iz0

us bl dk;kZy; esa izkFkZuk&i= e; 'kiFk&i= fn;k gS fd mlds iq= jkSfud dk tUe fnukad 17&07&2013

dks LFkku xkao lxrsgM+ Mk0 NSamj] rglhy HkqUrj] ftyk dqYyw] fg0 iz0 esa gqvk gS ijUrq mlds tUe dh

frfFk dk bUnzkt fdlh dkj.ko'k xzke iapk;r f'kyhgkj] rglhy HkqUrj] ftyk dqYyw] fg0 iz0 ds vfHkys[k

esa ntZ u fd;k x;k gSA

vr% bl b'rgkj gtk }kjk loZlk/kkj.k dks lwfpr fd;k tkrk gS fd fdlh O;fDr dks jkSfud iq=

Jh fd'ku pUn dh tUe frfFk ntZ djokus ckjs dksbZ vkifÙk gks rks og fnukad 02&02&2018 dks lqcg

10-00 cts ;k blls iwoZ vlkyru ;k odkyru gkftj vnkyr vkdj viuk ,rjkt ntZ djok ldrk gSA

blds mijkUr dksbZ Hkh ,rjkt lek;r u gksxk rFkk fu;ekuqlkj tUe frfFk ntZ djokus ds vkns'k

lEcfU/kr xzke iapk;r dks ikfjr dj fn, tk,axsA

vkt fnukad 28&12&2017 dks esjs gLrk{kj o eksgj vnkyr }kjk tkjh gqvkA

eksgjA

gLrk{kfjr@&

dk;Zdkjh n.Mkf/kdkjh ,oa rglhynkj]

HkqUrj] ftyk dqYyw] fg0 iz0A

10047

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

c vnkyr rglhynkj ,oa dk;Zdkjh n.Mkf/kdkjh] rglhy HkqUrj]

ftyk dqYyw] fgekpy izns'k

dsl ua0 % BT@2017

rkjh[k is'kh % 02&02&2018

Jh jke pUn iq= Jh iw.kwZ] xkao ck[kyh] Mk0 ekSgy] rglhy HkqUrj] ftyk dqYyw] fg0 iz0

cuke

loZlk/kkj.k ,oa vke turk

fo"k;-&& izkFkZuk&i= vf/kfu;e /kkjk 13¼3½ tUe ,oa e`R;q iathdj.k vf/kfu;e] 1969-

Jh jke pUn iq= Jh iw.kwZ] xkao ck[kyh] Mk0 ekSgy] rglhy HkqUrj] ftyk dqYyw] fg0 iz0 us bl

dk;kZy; esa izkFkZuk&i= e; 'kiFk&i= fn;k gS fd mlds iksrs izohu dk tUe fnukad 19&01&2014 dks

LFkku xkao ck[kyh] Mk0 ekSgy] rglhy HkqUrj] ftyk dqYyw] fg0 iz0 esa gqvk gS ijUrq mlds tUe dh frfFk

dk bUnzkt fdlh dkj.ko'k xzke iapk;r f'kyhjktfxjh] rglhy HkqUrj] ftyk dqYyw] fg0 iz0 ds vfHkys[k esa

ntZ u fd;k x;k gSA

vr% bl b'rgkj gtk }kjk loZlk/kkj.k dks lwfpr fd;k tkrk gS fd fdlh O;fDr dks izohu iq=

Jh eksgj flag dh tUe frfFk ntZ djokus ckjs dksbZ vkifÙk gks rks og fnukad 02&02&2018 dks lqcg

10-00 cts ;k blls iwoZ vlkyru ;k odkyru gkftj vnkyr vkdj viuk ,rjkt ntZ djok ldrk gSA

blds mijkUr dksbZ Hkh ,rjkt lek;r u gksxk rFkk fu;ekuqlkj tUe frfFk ntZ djokus ds vkns'k

lEcfU/kr xzke iapk;r dks ikfjr dj fn, tk,axsA

vkt fnukad 28&12&2017 dks esjs gLrk{kj o eksgj vnkyr }kjk tkjh gqvkA

eksgjA

gLrk{kfjr@&

dk;Zdkjh n.Mkf/kdkjh ,oa rglhynkj]

HkqUrj] ftyk dqYyw] fg0 iz0A

&&&&&&&&

c vnkyr rglhynkj ,oa dk;Zdkjh n.Mkf/kdkjh] rglhy HkqUrj]

ftyk dqYyw] fgekpy izns'k

dsl ua0 % MT@2017

rkjh[k is'kh % 02&02&2018

1- Jh jkts'k dqekj iq= Jh lq[k nso cks/k] xkao gkFkhFkku] Mk0 o rglhy HkqUrj] ftyk dqYyw]

fg0 iz0 A

2- Jherh mfeZyk nsoh iq=h Jh dka'kh jke] fuoklh xkao >hM+h] Mk0 uxokbZ] rglhy vkSV] ftyk

e.Mh] fg0 iz0

^{- -}izkFkhZx.kA

cuke

vke turk

- - izR;kFkhZA

fo"k;-&& izkFkZuk&i= tsj /kkjk 5¼4½ fg0 iz0 jftLVªhdj.k fu;e 2004 fookg iathdj.k ckjsA

10048

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

mijksDr ekeyk esa izkFkhZx.k us fnukad 28&12&2017 dks bl vnkyr esa izkFkZuk&i= e; 'kiFk is'k

fd;s gaS fd mUgksaus fnukad 28&10&1999 dks 'kknh dj yh gS vkSj rc ls nksuksas ifr&iRuh ds :i esa jgrs

pys vk jgs gSa ijUrq izkFkhZx.k us viuh 'kknh dk bUnzkt lEcfU/kr iapk;r cM+k HkwbZu] rglhy HkqUrj] ftyk

dqYyw] fg0 iz0 esa ntZ ugha djok;k gSA

vr% loZlk/kkj.k o vke turk dks bl b'rgkj }kjk lwfpr fd;k tkrk gS fd fdlh Hkh O;fDr dks

mijksDr izkFkhZx.kksa dh 'kknh ls lEcfU/kr iapk;r ds vfHkys[k esa ntZ djus ckjs ,rjkt gks rks og fnukad

02&02&2018 dks lqcg 10-00 cts ;k blls iwoZ vlkyru ;k odkyru gkftj vnkyr is'k gksdj viuk

,rjkt is'k dj ldrk gSA blds mijkUr dksbZ Hkh ,rjkt izkIr u gksus dh lwjr esa fu;ekuqlkj 'kknh ntZ

djus ds vkns'k ikfjr dj fn, tk,axsA

vkt fnukad 28&12&2017 dks esjs gLrk{kj o eksgj vnkyr }kjk tkjh gqvkA

eksgjA

gLrk{kfjr@&

dk;Zdkjh n.Mkf/kdkjh ,oa rglhynkj]

HkqUrj] ftyk dqYyw] fg0 iz0A

&&&&&&&&

c vnkyr rglhynkj ,oa dk;Zdkjh n.Mkf/kdkjh] rglhy HkqUrj]

ftyk dqYyw] fgekpy izns'k

dsl ua0 % MT@2017

rkjh[k is'kh % 02&02&2018

1- Jh vej ukFk iq= Jh gqde flag] xkao o Mk0 f'k;kg] rg0 HkqUrj] ftyk dqYyw] fg0 iz0

2- Jherh fVdew nsoh iq=h Jh :eh jke] fuoklh xkao 'kksju Mk0 /kkjk] rglhy HkqUrj] ftyk

dqYyw] fg0 iz0

- -izkFkhZx.kA

cuke

vke turk

- - izR;kFkhZA

fo"k;-&& izkFkZuk&i= tsj /kkjk 5¼4½ fg0 iz0 jftLVªhdj.k fu;e 2004 fookg iathdj.k ckjsA

mijksDr ekeyk esa izkFkhZx.k us fnukad 28&12&2017 dks bl vnkyr esa izkFkZuk&i= e; 'kiFk is'k

fd;s gaS fd mUgksaus fnukad 08&12&2016 dks 'kknh dj yh gS vkSj rc ls nksuksas ifr&iRuh ds :i esa jgrs

pys vk jgs gSa ijUrq izkFkhZx.k us viuh 'kknh dk bUnzkt lEcfU/kr iapk;r ea>yh] rglhy HkqUrj] ftyk

dqYyw] fg0 iz0 esa ntZ ugha djok;k gSA

vr% loZlk/kkj.k o vke turk dks bl b'rgkj }kjk lwfpr fd;k tkrk gS fd fdlh Hkh O;fDr dks

mijksDr izkFkhZx.kksa dh 'kknh ls lEcfU/kr iapk;r ds vfHkys[k esa ntZ djus ckjs ,rjkt gks rks og fnukad

02&02&2018 dks lqcg 10-00 cts ;k blls iwoZ vlkyru ;k odkyru gkftj vnkyr is'k gksdj viuk

,rjkt is'k dj ldrk gSA blds mijkUr dksbZ Hkh ,rjkt izkIr u gksus dh lwjr esa fu;ekuqlkj 'kknh ntZ

djus ds vkns'k ikfjr dj fn, tk,axsA

vkt fnukad 28&12&2017 dks esjs gLrk{kj o eksgj vnkyr }kjk tkjh gqvkA

eksgjA

gLrk{kfjr@&

dk;Zdkjh n.Mkf/kdkjh ,oa rglhynkj]

HkqUrj] ftyk dqYyw] fg0 iz0A

10049

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

c vnkyr rglhynkj ,oa dk;Zdkjh n.Mkf/kdkjh] rglhy HkqUrj]

ftyk dqYyw] fgekpy izns'k

dsl ua0 % MT@2017

rkjh[k is'kh % 02&02&2018

1- Jh xksiky iq= Jh lsl jke] xkao m'kx] Mk0 Bsyk] rg0 HkqUrj] ftyk dqYyw

2- Jherh fu'kk nsoh iq=h Jh Mksys jke] fuoklh xkao efugkj] Mk0 Bsyk] rglhy HkqUrj] ftyk

dqYyw

- - izkFkhZx.kA

cuke

vke turk

- - izR;kFkhZA

fo"k;-&& izkFkZuk&i= tsj /kkjk 5¼4½ fg0 iz0 jftLVªhdj.k fu;e 2004 fookg iathdj.k ckjsA

mijksDr ekeyk esa izkFkhZx.k mijksDr us fnukad 28&12&2017 dks bl vnkyr esa izkFkZuk&i= e;

'kiFk is'k fd;s gaS fd mUgksaus fnukad 05&03&2017 dks 'kknh dj yh gS vkSj rc ls nksuksas ifr&iRuh ds

:i esa jgrs pys vk jgs gSa ijUrq izkFkhZx.k us viuh 'kknh dk bUnzkt lEcfU/kr iapk;r ikjyh] rglhy

HkqUrj] ftyk dqYyw] fg0 iz0 esa ntZ ugha djok;k gSA

vr% loZlk/kkj.k o vke turk dks bl b'rgkj }kjk lwfpr fd;k tkrk gS fd fdlh Hkh O;fDr dks

mijksDr izkFkhZx.kksa dh 'kknh ls lEcfU/kr iapk;r ds vfHkys[k esa ntZ djus ckjs ,rjkt gks rks og fnukad

02&02&2018 dks lqcg 10-00 cts ;k blls iwoZ vlkyru ;k odkyru gkftj vnkyr is'k gksdj viuk

,rjkt is'k dj ldrk gSA blds mijkUr dksbZ Hkh ,rjkt izkIr u gksus dh lwjr esa fu;ekuqlkj 'kknh ntZ

djus ds vkns'k ikfjr dj fn, tk,axsA

vkt fnukad 28&12&2017 dks esjs gLrk{kj o eksgj vnkyr }kjk tkjh gqvkA

eksgjA

gLrk{kfjr@&

dk;Zdkjh n.Mkf/kdkjh ,oa rglhynkj]

HkqUrj] ftyk dqYyw] fg0 iz0A

&&&&&&&&&

c vnkyr lgk;d lekgrkZ izFke Js.kh] rglhy ckyhpkSdh] ftyk e.Mh ¼fg0 iz0½

fely uEcj % 45@12&12&2017

Jherh Bkdjh nsoh iRuh Lo0 Jh xkso/kZu jk.kk] fuoklh xkao Bkgjh] Mkd[kkuk o rglhy

ckyhpkSdh] ftyk e.Mh ¼fg0 iz0½ A

cuke

vke turk

fo"k;-&&jktLo fjdkMZ esa uke n#Lrh ckjs vkosnu i= A

10050

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

Jherh Bkdjh nsoh iRuh Lo0 Jh xkso/kZu jk.kk] fuoklh xkao Bkgjh] Mkd[kkuk o rglhy

ckyhpkSdh] ftyk e.Mh ¼fg0 iz0½ us ,d vkosnu i= e; 'kiFk i= bl vk'k; ds lkFk xqtkjk gS fd

mlds ifr dk uke xzke iapk;r nso/kkj ds fjdkMZ esa xkso/kZu jk.kk ntZ gS] jktLo foHkkx ds egky jkgh esa

xyrh ls dsoy xkso/kZu ntZ gqvk gSA vc jktLo fjdkMZ esa iapk;r fjdkMZ ds vk/kkj ij xkso/kZu jk.kk ntZ

djokuk pkgrh gSA

vr% bl b'rgkj }kjk loZlk/kkj.k turk o fgrc) O;fDr;ksa dks lwfpr fd;k tkrk gS fd mDr

uke dks n#Lr djus ckjs fdlh Hkh O;fDr dks dksbZ vkifŸk gks rks og fnukad 30&01&2018 dks ;k blls

iwoZ v/kksgLrk{kjh ds le{k vlkyru ;k odkyru mifLFkr gksdj viuh vkifŸk ntZ dj ldrk gSA blds

i'pkr~ dksbZ Hkh ,rjkt dkfcys lek;r ugha gksxk rFkk vkosnu i= ij fu;ekuqlkj dk;Zokgh vey esa ykbZ

tk,xhA

vkt fnukad 29&12&2017 dks esjs gLrk{kj o eksgj vnkyr }kjk tkjh gqvkA

eksgjA

gLrk{kfjr@&

lgk;d lekgrkZ izFke Js.kh]

rglhy ckyhpkSdh] ftyk e.Mh ¼fg0 iz0½A

&&&&&&&

c vnkyr lgk;d lekgrkZ izFke Js.kh] rglhy ckyhpkSdh] ftyk e.Mh] fg0 iz0

fely ua0 % 46@12&12&2017

Jherh izhrw nsoh iRuh Lo0 Jh 'ksj flag] fuoklh xkao] Mkd[kkuk o rglhy ckyhpkSdh] ftyk

e.Mh ¼fg0 iz0½

cuke

vke turk

fo"k;-&&jktLo fjdkMZ esa uke n#Lrh ckjs vkosnu i=A

Jherh izhrw nsoh iRuh Lo0 Jh 'ksj flag] fuoklh xkao] Mkd[kkuk o rglhy ckyhpkSdh] ftyk

e.Mh ¼fg0 iz0½ us ,d vkosnu i= e; 'kiFk i= bl vk'k; ds lkFk xqtkjk gS fd mldk uke xzke

iapk;r ckyhpkSdh ds fjdkMZ esa izhrw nsoh ntZ gSA jktLo foHkkx ds egky ckyhpkSdh esa xyrh ls dsoy

fizrw ntZ gqvk gSA vc jktLo fjdkMZ esa iapk;r fjdkMZ ds vk/kkj ij izhrw nsoh ntZ djokuk pkgrh gSA

vr% bl b'rgkj }kjk loZlk/kkj.k turk o fgrc) O;fDr;ksa dks lwfpr fd;k tkrk gS fd mDr

uke dks n#Lr djus ckjs fdlh Hkh O;fDr dks dksbZ vkifŸk gks rks og fnukad 30&01&2018 dks ;k blls

iwoZ v/kksgLrk{kjh ds le{k vlkyru ;k odkyru mifLFkr gksdj viuh vkifŸk ntZ dj ldrk gSA blds

i'pkr~ dksbZ Hkh ,rjkt dkfcys lek;r ugha gksxk rFkk vkosnu i= ij fu;ekuqlkj dk;Zokgh vey esa ykbZ

tk,xhA

vkt fnukad 29&12&2017 dks esjs gLrk{kj o eksgj vnkyr }kjk tkjh gqvkA

eksgjA

gLrk{kfjr@&

lgk;d lekgrkZ izFke Js.kh]

rglhy ckyhpkSdh] ftyk e.Mh ¼fg0 iz0½A

10051

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

c vnkyr lgk;d lekgrkZ izFke Js.kh] rglhy ckyhpkSdh] ftyk e.Mh] fg0 iz0

fely ua0 % 47@12&12&2017

Jh Mksys flag iq= Jh lsl jke] fuoklh xkao FkkVk ]Mkd[kkuk ?kU;kj] rglhy ckyhpkSdh] ftyk

e.Mh] fg0 iz0A

cuke

vke turk

fo"k;-&&jktLo fjdkMZ esa uke n#Lrh ckjsA

Jh Mksys flag iq= Jh lsl jke] fuoklh xkao FkkVk] Mkd[kkuk ?kU;kj] rglhy ckyhpkSdh] ftyk

e.Mh] fg0 iz0 us ,d vkosnu i= e; 'kiFk i= bl vk'k; ds lkFk xqtkjk gS fd mldk uke xzke

iapk;r FkkVk ds fjdkMZ esa Mksys flag ntZ gS] jktLo foHkkx esa xyrh ls Mksys jke mQZ MSuh ntZ gqvk gSA

vc jktLo fjdkMZ esa iapk;r fjdkMZ ds vk/kkj ij Mksys flag ntZ djokuk pkgrk gSA

vr% bl b'rgkj }kjk loZlk/kkj.k turk o fgrc) O;fDr;ksa dks lwfpr fd;k tkrk gS fd mDr

uke dks esa n#Lr djus ckjs fdlh Hkh O;fDr dks dksbZ vkifŸk gks rks og fnukad 30&01&2018 dks ;k

blls iwoZ v/kksgLrk{kjh ds le{k vlkyru ;k odkyru mifLFkr gksdj viuh vkifŸk ntZ dj ldrk gSA

blds i'pkr~ dksbZ Hkh ,rjkt dkfcys lek;r ugha gksxk rFkk vkosnu i= ij fu;ekuqlkj dk;Zokgh vey

esa ykbZ tk,xhA

vkt fnukad 29&12&2017 dks esjs gLrk{kj o eksgj vnkyr }kjk tkjh gqvkA

eksgjA

gLrk{kfjr@&

lgk;d lekgrkZ izFke Js.kh]

rglhy ckyhpkSdh] ftyk e.Mh ¼fg0 iz0½A

&&&&&&&

In the Court of Shri Ajit Bhardwaj, H.A.S., Sub Divisional Magistrate Shimla (Urban),

District Shimla, Himachal Pradesh

Shri Papu Ram s/o Shri Lal Singh, resident of Sharma Niwas, Vikasnagar Shimla-9, Tehsil

& District Shimla, H.P.

..Applicant.

Versus

General Public

.. Respondent.

Application under Section 13(3) of Birth and Death Registration Act, 1969.

Whereas Shri Papu Ram s/o Shri Lal Singh, resident of Sharma Niwas, Vikasnagar Shimla-

9, Tehsil & District Shimla, H.P. has preferred an application to the undersigned for registration of

his daughter namely ANITA DOB 17-05-2008 at above address in the record of Municipal

Corporation, Shimla.

10052

jkti=] fgekpy izns'k] 20 tuojh] 2018@30 ikS"k] 1939

Therefore, this proclamation, the general public is hereby informed that any person having

any objection for entry as to date of birth mentioned above, may submit his objection in writing in

this court on or before 03-02-2018 failing which no objection will be entertained after expiry of

date and will be decided accordingly.

Given under my hand and seal of the Court on this 4^th day of January, 2018.

Seal.

AJIT BHARDWAJ,

Sub-Divisional Magistrate,

Shimla (Urban).

fu;U=d] eqnz.k rFkk ys[ku lkexzh] fgekpy izns'k] f'keyk&5 }kjk eqfnzr rFkk izdkf'kr

bysDVªkWfud gLrk{kfjr jkti=] oSclkbV http://rajpatrahimachal.nic.in ij miyC/k gS ,oe~ vkWuykbu lR;kfir fd;k tk ldrk gS