THE

JHARKHAND GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

18 AASHADH 1947 (S)

RANCHI WEDNESDAY 9^th JULY, 2025

COMMERCIAL TAXES DEPARTMENT

--------

NOTIFICATION

9^th July,

2025

Notification No.- 20/2024 – State Tax

S.O. No. 19, Dated 9^th July, 2025:- In exercise of the powers conferred by section 164 of the Jharkhand

Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand, on the recommendations of the

Council, hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017,

namely: —

1. (1) These rules may be called the Jharkhand Goods and Services Tax (Second Amendment) Rules, 2024.

(2) Save as otherwise provided in these rules, they shall deemed to be effective from 8^th October, 2024.

2. In the Jharkhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 36, in

sub-rule (3), after the words “suppression of facts”, the words and figures “under section 74” shall be inserted.

2. In the said rules, in rule 46, with effect from 1^st day of November, 2024,–

(a) after clause (s), the second proviso shall be omitted;

(b) in the third proviso, for the words “Provided also that in the case of”, the words “Provided further that in

the case of” shall be substituted;

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3. In the said rules, after rule 47, the following rule shall be inserted with effect from the 1^st day of November,

2024, namely:-

“47A. Time limit for issuing tax invoice in cases where recipient is required to issue invoice.– Notwithstanding

anything contained in rule 47, where an invoice referred to in rule 46 is required to be issued under clause (f) of

sub-section (3) of section 31 by a registered person, who is liable to pay tax under sub-section (3) or sub-

section (4) of section 9, he shall issue the said invoice within a period of thirty days from the date of receipt of

the said supply of goods or services, or both, as the case may be.”.

4. In the said rules, in rule 66, in sub-rule (1), after the word, letters and figure “FORM GSTR-7”, the words “, on

or before the tenth day of the month succeeding the calendar month,” shall be inserted with effect from the 1^st

day of November, 2024.

5. In the said rules, in rule 86, in sub-rule (4B), in clause (b), the words, brackets and figures “in contravention of

sub-rule (10) of rule 96,” shall be omitted.

6. In the said rules, in rule 88B, in sub-rule (1), after the word and figures “or section 74”, the words, figures and

letter “or section 74A” shall be inserted with effect from the 1^st day of November, 2024.

7. In the said rules, in rule 88D, in sub-rule (3), after the words and figures “or section 74”, the words, figures

and letter “or section 74A” shall be inserted with effect from the 1^st day of November, 2024.

8. In the said rules, in rule 89,–

(a) in sub-rule (4),–

(i)

in clause (B), the words, brackets, figures and letters “other than the input tax credit availed for

which refund is claimed under sub-rules (4A) or (4B) or both” shall be omitted;

(ii)

in clause (C), the words, brackets, figures and letters “, other than the turnover of supplies in

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

(iii)

in clause (E), for the long line beginning with the word “excluding” and ending with the words

“during the relevant period”, the words “excluding the value of exempt supplies other than

zero-rated supplies during the relevant period” shall be substituted;

(b) sub-rules (4A) and (4B) shall be omitted;

(c) in sub-rule (5), in the Explanation, in clause (a), the words, brackets, figures and letters “ other than the

input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both” shall be

omitted.

9. In the said rules, in rule 96, sub-rule (10) shall be omitted.

10. In the said rules, in rule 96B, in sub-rule (1), for the words and figures “section 73 or 74” the words, figures

and letters “section 73 or section 74 or section 74A” shall be substituted with effect from the 1^st day of

November, 2024.

11. In the said rules, in rule 121, for the words and figures “proceedings under section 73 or, as the case may be,

section 74”, the words, figures and letter “proceedings under section 73 or section 74 or section 74A, as the

case may be,” shall be substituted with effect from 1^st day of November, 2024.

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12. In the said rules, in rule 142 with effect from the 1^st day of November, 2024,––

(a) in sub-rule (1),––

(i)

in clause (a), after the words and figures “or section 74”, the words, figures and letter “or

section 74A” shall be inserted;

(ii)

in clause (b), after the words and figures “of section 74”, the words, brackets, figures and letter

“or sub-section (3) of section 74A” shall be inserted;

(b) in sub-rule(1A), after the words and figures “of section 74”, the words, brackets, figures and letter “or

sub-section (1) of section 74A” shall be inserted;

(c) in sub-rule (2), for the words, brackets and figures “or, as the case may be, tax, interest and penalty in

accordance with the provisions of subsection (5) of section 74”, the words, brackets, figures and letters

“or clause (i) of sub-section (8) of section 74A, as the case may be, or tax, interest and penalty in

accordance with the provisions of subsection (5) of section 74 or clause (i) of sub-section (9) of section

74A” shall be substituted;

(d) in sub-rule (2B), after the words and figures “or section 74”, the words, figures and letter “or section

74A” shall be inserted;

(e) for sub-rule (3), the following sub-rule shall be substituted, namely: ––

“(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of

section 73 or under clause (ii) of sub-section (8) of section 74A, as the case may be, or tax, interest and

penalty under sub-section (8) of section 74 or under clause (ii) of sub-section (9) of section 74A, as the

case may be, within the period specified therein, or where the person concerned makes payment of the

amount referred to in sub-section (1) of section 129 within seven days of the notice issued under sub-

section (3) of that Section but before the issuance of order under the said sub-section (3), he shall

intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue

an intimation in FORM GST DRC-05 concluding the proceedings in respect of the said notice.”;

(f) in sub-rule (4), after the words and figures “of section 74”, the words, brackets, figures and letters “or

sub-section (6) of section 74A” shall be inserted.

(g) in sub-rule (5), after the words and figures “or section 74”, the words, figure and letters “or section 74A”

shall be inserted.

14.

In the said rules, after rule 163, the following rule shall be inserted with effect from the 1^st day of

November, 2024, namely: -

“164. Procedure and conditions for closure of proceedings under section 128A in respect of demands

issued under section 73.– (1) Any person who is eligible for waiver of interest, or penalty, or both in respect of a

notice or a statement mentioned in clause (a) of sub-section (1) of section 128A, may file an application

electronically in FORM GST SPL-01 on the common portal, providing the details of the said notice or the

statement, as the case may be, along with the details of the payments made in FORM GST DRC-03 towards the

tax demanded.

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(2)

Any person who is eligible for waiver of interest, or penalty, or both, in respect of orders mentioned

in clauses (b) and (c) of sub-section (1) of section 128A, may file an application electronically in

FORM GST SPL 02 on the common portal, providing the details of the said order, along with the

details of the payments made towards the tax demanded:

Provided that the payment towards such tax demanded shall be made only by crediting the

amount in the electronic liability register against the debit entry created by the said order:

Provided further that if the payment towards such tax demanded has been made through

FORM GST DRC-03, an application in FORM GST DRC-03A, as prescribed in sub-rule (2B) of rule 142,

shall be filed by the said person for credit of the said amount in the Electronic Liability

Register against the debit entry created for the said demand, before filing the application in

FORM GST SPL 02.

(3)

Where the notice or statement or order mentioned in sub-section (1) of section 128A includes

demand of tax, partially on account of erroneous refund and partially for other reasons, an

application under sub-rule (1) or sub-rule (2) may be filed only after payment of the full amount of

tax demanded in the said notice or statement or order, on or before the date notified under the said

sub-section.

(4)

Where the notice or statement or order mentioned in sub-section (1) of section 128A includes

demand of tax, partially for the period mentioned in the said sub-section and partially for the period

other than that mentioned in the said sub-section, an application under sub-rule (1) or sub-rule (2)

may be filed only after payment of the full amount of tax demanded in the said notice or statement or

order, on or before the date notified under the said sub-section.

(5)

The amount payable under sub-rule (1) or sub-rule (2) shall be the amount that remains payable, after

deducting the amount not payable in accordance with sub-section (5) or sub-section (6) of section 16,

from the amount payable in terms of the notice or statement or order under section 73, as the case

may be.

(6)

Any person who wishes to file an application under sub-rule (1) or sub-rule (2), may do so within a

period of three months from the date notified under sub-section (1) of section 128A:

Provided that where an application in FORM GST SPL-02 is to be filed in cases referred to in the

first proviso to sub-section (1) of section 128A, the time limit for filing the said application shall be

six months from the date of communication of the order of the proper officer redetermining such

tax under section 73.

(7)

The application under sub-rule (1) or sub-rule (2) shall be accompanied by documents evidencing

withdrawal of appeal or writ petition, if any, filed before any Appellate Authority, or Tribunal or

Court, as the case may be, to establish that the applicant is eligible for the waiver of interest or

penalty or both, in terms of section 128A:

Provided that where the applicant has filed an application for withdrawal of an appeal or writ

petition filed before the Appellate Authority or Appellate Tribunal or a court, as the case may be, but

the order for withdrawal has not been issued by the concerned authority till the date of filing of the

application under sub-rule (1) or sub-rule (2), the applicant shall upload the copy of such application

or document filed for withdrawal of the said appeal or writ petition along with the application under

sub-rule (1) or sub-rule (2), and shall upload the copy of the order for withdrawal of the said appeal

or writ petition on the common portal, within one month of the issuance of the said order for

withdrawal by the concerned authority.

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(8)

Where the proper officer is of the view that the application made in FORM GST SPL-01 or FORM

GST SPL-02 is liable to be rejected as not being eligible for waiver of interest, or penalty, or both,

as per section 128A, he shall issue a notice on the common portal to the applicant in FORM GST

SPL-03 within three months from the date of receipt of the said application and shall also give the

applicant an opportunity of being heard.

(9)

On receiving the notice under sub-rule (8), the applicant may file a reply to the said notice on the

common portal in FORM GST SPL-04, within a period of one month from the date of receipt of the

said notice.

(10) If the proper officer is satisfied that the applicant is eligible for waiver of interest and penalty as per

section 128A, he shall issue an order in FORM GST SPL-05 on the common portal accepting the

said application and concluding the proceedings under section 128A.

(11) In cases where the order in FORM GST SPL-05 is issued by the proper officer under sub-rule

(10).–

(a)

in respect of an application filed in FORM GST SPL-01 pertaining to a notice or

statement referred to in clause (a) of sub-section (1) of section 128A, the summary of

order in FORM GST DRC-07 as per sub-rule (5) of rule 142 shall not be required to be

issued by the proper officer, in respect of the said notice or statement;

(b)

in respect of an application filed in FORM GST SPL-02 pertaining to an order referred

to in clause (b) or clause (c) of sub-section (1) of section 128A, the liability created in

the part II of Electronic Liability Register, shall be modified accordingly.

(12) If the proper officer is not satisfied with the reply of the applicant, the proper officer shall issue an

order in FORM GST SPL-07 rejecting the said application.

(13) (a) In cases where notice in FORM GST SPL-03 has not been issued, the proper officer shall issue

the order under sub-rule (10) within a period of three months from the date of receipt of the

application in FORM GST SPL-01 or FORM GST SPL-02, as the case may be.

(b) In cases where notice in FORM GST SPL-03 has been issued, the proper officer shall issue the

order in sub-rule (10) or sub-rule (12) within a period of three months from the date of receipt of

reply of the applicant in FORM GST SPL-04, or within a period of four months from the date of

issuance of notice in FORM GST SPL-03 where no reply is received from the applicant.

Explanation.– For the purposes of this sub-rule, in cases referred to in the proviso to sub-rule (7),

the time period from the date of filing of the application under sub-rule (1) or sub-rule (2) till the

date of submission of the order for withdrawal of the appeal or the writ, as the case may be, shall

not be included while calculating the time period under clause (a) or clause (b) of this sub-rule.

(14) If no order is issued by the proper officer within the time limit specified in sub-rule (13), then the

application in FORM GST SPL-01 or FORM GST SPL-02, as the case may be, shall be deemed to

be approved and the proceedings shall be deemed to be concluded.

(15) (a) In cases where no appeal is filed against the order in FORM GST SPL-07 within the time period

specified in sub-section (1) of section 107, the original appeal, if any, filed by the applicant against

the order mentioned in clause (b) or clause (c) of sub-section (1) of section 128A, and withdrawn for

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filing the application in FORM GST SPL-02 in accordance with sub-section (3) of section 128A,

shall be restored.

(b) In cases where an appeal is filed against the order in FORM GST SPL-07 for rejection of

application for waiver of interest, or penalty, or both, if—

(i)

the appellate authority has held that the proper officer has wrongly rejected the

application for waiver of interest, or penalty, or both, in FORM GST SPL-07, the said

appellate authority shall pass an order in FORM GST SPL-06 on the common portal

accepting the said application and concluding the proceedings under section 128A; or

(ii)

the appellate authority has held that the proper officer has rightly rejected the

application for waiver of interest, or penalty, or both, in FORM GST SPL-07, the

original appeal, if any, filed by the applicant against the order mentioned in clause (b) or

clause (c) of sub-section (1) of section 128A, and withdrawn for filing the application in

FORM GST SPL-02 in accordance with sub-section (3) of section 128A, shall be

restored, subject to condition that the applicant files an undertaking electronically on the

portal in FORM GST SPL-08, within a period of three months from the date of

issuance of the order by the appellate authority in FORM GST APL-04, that he has

neither filed nor intends to file any appeal against the said order of the Appellate

Authority.

(16) In cases where the taxpayer is required to pay an additional amount of tax liability as per the second

proviso to sub-section (1) of section 128A, and such additional payment is not made within the time

limit specified in the said proviso, the waiver of interest, or penalty, or both, under the said section

as per the order issued in FORM GST SPL-05 or FORM GST SPL-06, if any, shall become void.

(17) In cases where the taxpayer is required to pay any amount of interest, or penalty, or both, in

respect of any demand pertaining to erroneous refund or on account of demand pertaining to the

period other than the period mentioned in sub-section (1) of section 128A, and the details of such

amount have been mentioned in FORM GST SPL-05 or FORM GST SPL-06, the applicant shall pay the

said amount of interest, or penalty, or both, within a period of three months from the date of

issuance of the order in FORM GST SPL-05 or FORM GST SPL-06, as the case may be, and where the

said amount is not paid within the said time period, the waiver of interest, or penalty, or both,

under section 128A as per the order issued in FORM GST SPL-05 or FORM GST SPL-06, shall become

void.

Explanation.– For the purposes of this rule, the proper officer for issuance of order under this rule,–

(a) in cases where the application for waiver of interest, or penalty, or both is made with respect

to a notice or statement mentioned in clause (a) of sub-section (1) of section 128A, shall be the

proper officer for issuance of order as per section 73; and

(b) in cases where the application for waiver of interest, or penalty, or both, is made with

respect to an order mentioned in clause (b) or clause (c) of sub-section (1) of section 128A, shall

be the proper officer referred to in section 79 of the Act.”.

15. In the said rules, for FORM GST REG-20, the following form shall be substituted, namely: -

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“Form GST REG-20

[See rule 22(4)]

Reference No.- ZA260821000033A

Date: DD/MM/YYYY

To

<Taxpayer Name>

<Taxpayer Address>

GSTIN/ UIN: <GSTIN number>

Show Cause Notice No.: <SCN number> Date: DD/MM/YYYY

Order for Dropping the Proceedings for Cancellation of Registration

This has reference to your reply filed vide ARN ---------- dated in response to the show cause notice referred to

above. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for

cancellation of registration stands vacated for the following reasons:

<<text>>

Or

This is in reference to Notice issued in REG-31 vide Reference Number <SCN number> dated DD/MM/YYYY for

contravention of provisions of rule 10A of the Jharkhand Goods Services Tax Act, 2017 (12 of 2017).

Since you have furnished the valid details of bank account on the common portal in the system, the proceedings

initiated for cancellation of registration are hereby dropped.

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Or

This is in reference to Notice issued in REG-31 vide Reference Number <SCN number> dated DD/MM/YYYY, for

contravention of the provisions of clause (b) or clause (c) of sub-section (2) of section 29 of the Jharkhand Goods

Services Tax Act, 2017 (12 of 2017). Since you have filed all the pending returns which were due on the date of

issue of the aforesaid notice, and have made payment of self-assessed tax, the proceedings initiated for

cancellation of registration are hereby dropped.

Suspension of the registration stands revoked with effect from DD/MM/YYYY

Signature

< Name of the Officer>

Designation

Jurisdiction Place:

Date:”.

16. In the said rules, in FORM GST REG-31, after paragraph 6, the following shall be inserted, namely: -

“OR

SUSPENSION DUE TO VIOLATION OF RULE 10A

1.

It has been noticed that as per the provisions of rule 10A, requiring you to furnish the details of bank

account within thirty days from the grant of registration, you have not furnished the valid details of bank

account within thirty days from the date of grant of registration.

2.

The discrepancies or anomalies prima facie indicate contravention of the provisions of the Jharkhand

Goods and Services Tax Act, 2017 (12 of 2017) and the rules made thereunder, such that if not explained

satisfactorily, shall make your registration liable to be cancelled.

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3.

Considering that the above discrepancies or anomalies are grave and pose a serious threat to interest of

revenue, as an immediate measure, your registration stands suspended, with effect from the date of this

communication, in terms of rule 21A.

4.

Accordingly, you are requested to furnish the valid details of bank account on the common portal or

submit a reply to the jurisdictional tax officer within thirty days from the receipt of this notice, providing

explanation to the above stated discrepancy or anomaly or contravention. Any possible misuse of your

credentials on GST common portal, by any person, in any manner, may also be specifically brought to the notice

of jurisdictional officer.

5.

The suspension of registration shall be lifted after you furnish the valid details of bank account on the

common portal within stipulated time.

6.

You may please note that your registration may be cancelled in case you fail to furnish the valid details

of bank account on the common portal within stipulated time or fail to furnish a reply within the stipulated time.

OR

1.

It has been noticed that as per the provisions of rule 10A, requiring you to furnish the details of bank

account within thirty days from the grant of registration. The information regarding bank account details

furnished by you are not matching with the details available with bank.

2.

These discrepancies or anomalies prima facie indicate contravention of the provisions of the Jharkhand

Goods and Services Tax Act, 2017(12 of 2017) and the rules made thereunder, such that if not explained

satisfactorily, shall make your registration liable to be cancelled.

3.

Considering that the above discrepancies or anomalies are grave and pose a serious threat to interest of

revenue, as an immediate measure, your registration stands suspended, with effect from the date of this

communication, in terms of rule 21A.

4.

Accordingly, you are requested to furnish the valid details of bank account on the common portal or

submit a reply to the jurisdictional tax officer within thirty days from the receipt of this notice, providing

explanation to the above stated discrepancy or anomaly or contravention. Any possible misuse of your

credentials on GST common portal, by any person, in any manner, may also be specifically brought to the notice

of jurisdictional officer.

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5.

The suspension of registration shall be lifted after you furnish the valid details of bank account on the

common portal within stipulated time.

6.

You may please note that your registration may be cancelled in case you fail to furnish the valid details

of bank account on the common portal within stipulated time or fail to furnish a reply within the stipulated time.

OR

SUSPENSION DUE TO VIOLATION OF RULE 21

1.

It has been noticed that as per the provisions of clause (h) or clause (i) of rule 21, requiring you to file

return under sub-section (1) of section 39, have not furnished for a continuous period of six months or for a

continuous period of two quarters.

2.

These discrepancies or anomalies prima facie indicate contravention of the provisions of the Jharkhand

Goods and Services Tax Act, 2017(12 of 2017) and the rules made thereunder, such that if not explained

satisfactorily, shall make your registration liable to be cancelled.

3.

Considering that the above discrepancies or anomalies are grave and pose a serious threat to interest of

revenue, as an immediate measure, your registration stands suspended, with effect from the date of this

communication, in terms of sub-rule (2A) of rule 21A.

4.

Accordingly, you are requested to file return under sub-section (1) of section 39 on the common portal

or submit a reply to the jurisdictional tax officer within thirty days from the receipt of this notice, providing

explanation to the above stated discrepancy or anomaly or contravention. Any possible misuse of your

credentials on GST common portal, by any person, in any manner, may also be specifically brought to the notice

of jurisdictional officer.

5.

The suspension of registration shall be lifted after you file the returns under sub-section (1) of section 39

on the common portal.

6.

You may please note that your registration may be cancelled in case you fail to file returns under sub-

section (1) of section 39 on the common portal within stipulated date or fail to furnish a reply within the

stipulated time.”

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17.

In the said rules, in FORM GSTR-9, in the table, in Pt. III, in serial number 8, for serial number A and the

entries relating thereto, the following serial number and entries shall be substituted, namely: -

“A

ITC as per GSTR-2B (table 3 thereof)

<Auto>

<Auto>

<Auto>

<Auto>”.

18.

In the said rules, in FORM GST APL-01, with effect from the 1^st day of November, 2024.–

(a) in entry number 15,–

(i)

in clause (a), in the Table, in the first column relating to “Particulars”, in item (b)

relating to “pre-deposit”, for the brackets, letters, words and figures “(b) Pre- deposit

(10% of disputed tax /cess but not exceeding Rs. 25 crore each in respect of CGST,

SGST or cess or not exceeding Rs.50 crore in respect of IGST and Rs. 25 crore in

respect of cess)”, the brackets, letters, words, and figures “(b) Pre- deposit (10% of

disputed tax /cess but not exceeding Rs. 20 crore each in respect of CGST, SGST, cess,

and not exceeding Rs. 40 crore in respect of IGST)” shall be substituted;

(ii)

in clause (b), in the opening portion, for the brackets, words, figures and letters “ (pre-

deposit 10% of disputed tax and cess but not exceeding Rs. 25 crore each in respect of

CGST, SGST or cess or not exceeding Rs.50 crore in respect of IGST and Rs. 25 crore in

respect of cess)”, the brackets, words, figures and letters “(pre- deposit 10% of

disputed tax and cess but not exceeding Rs. 20 crore each in respect of CGST, SGST,

cess, and not exceeding Rs. 40 crore in respect of IGST)” shall be substituted.

19.

In the said rules, in FORM GST APL-05, with effect from the 1^st day of November, 2024,–

(a) in entry number 14,–

(i)

in clause (a), in the Table, in the first column relating to “Particulars”, in item (b)

relating to “pre-deposit”, for the brackets, letter, words and figures “(b) Pre- deposit

(20% of disputed tax /cess but not exceeding Rs. 50 crore each in respect of CGST,

SGST or cess or not exceeding Rs.100 crore in respect of IGST and Rs. 50 crore in

respect of cess)”, the brackets, letters, words and figures “(b) Pre- deposit (10% of

disputed tax /cess but not exceeding Rs. 20 crore each in respect of CGST, SGST, cess,

and not exceeding Rs. 40 crore in respect of IGST)” shall be substituted;

(ii)

in clause (b), for the opening portion, the following shall be substituted, namely: -

“(b) Details of payment of admitted amount and pre-deposit of 10% of the disputed tax and

cess but not exceeding Rs. 20 crore each in respect of CGST, SGST, cess and not exceeding Rs.

40 crore in respect of IGST.”.

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20.

In the said rules, in FORM GST INS-01, in paragraph (C), for the words and figures “section 179, 181, 191

and 418 of the Indian Penal Code”, the words, figures and brackets “section 214, 216, 227 and sub-section (3) of

section 318 of the Bharatiya Nyaya Sanhita, 2023 (45 of 2023)” shall be substituted.

21. In the said rules, in FORM GST DRC-01A, with effect from the 1^st day of November, 2024, ––

(a) in the heading, after the figures and brackets “73(5)/74(5)”, the figures, letters, and brackets “/74A (8)/

74A (9)” shall be inserted;

(b) in PART A , ––

(i)

in the subject, after the words, figures and brackets “section 73(5)/section 74(5)”, the figures,

letters and brackets “/74A (8)/ 74A(9)” shall be inserted;

(ii)

in the first paragraph, after the words, figures and brackets “under section 73(5) / 74(5)”, the

figures, letters and brackets “/74A (8)/ 74A(9)” shall be inserted;

(iii)

after the fourth paragraph, the following shall be inserted, namely: ––

“OR

You are hereby advised to pay the amount of tax as ascertained above along with

the amount of applicable interest in full by ……., failing which Show Cause Notice will

be issued under sub-section (1) of section 74A read with clause (i) of sub-section (5)

of the said section.

OR

You are hereby advised to pay the amount of tax as ascertained above along with

the amount of applicable interest and penalty in full by ……., failing which Show

Cause Notice will be issued under sub-section (1) of Section 74A read with clause (ii)

of sub-section (5) of the said section.”

(c) in PART B, in the first paragraph, after the words, figures and brackets “under section 73(5) / 74(5)”,

the figures, letters and brackets “/74A (8)/ 74A (9)” shall be inserted.

22.

In the said rules, after FORM SBY-06, the following forms shall be inserted with effect from the 1^st day of

November, 2024, namely: -

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‘FORM GST SPL – 01

[See rule 164(1)]

Application for waiver of interest or penalty or both under section 128A

in respect of a notice or a statement mentioned in clause (a) of sub-section (1) of the said section

Reference No.

Date:

Table 1

S.

No.

Particulars

1

a

GSTIN/Temporary ID/UIN

b

Legal Name of the Business (As mentioned in PAN No.)

c

Mobile Number

d

Email Address

e

Address

f

Jurisdiction

Table 2

2

S.

No.

Details of the notice

1

Notice / Statement No

2

Date of issuance of notice/ statement

3

Section under which notice/ statement is

issued

Drop down

4

Whether any writ petition is filed against the

notice/ statement before High Court/ Supreme

Court

Drop down

5

If Yes in ‘4’,

whether the order for withdrawal of writ

petition is issued?

Drop down

6

Whether notice/ statement involves demand of

erroneous refunds

Drop down

14

Jharkhand Gazette (Extraordinary), Wednesday , 9^th July, 2025

Table 3

(Amount in Rs.)

Table 4

4

Amount paid through DRC -03

Payment Reference No.

IGST

CGST

SGST

CESS

Total Tax including

Cess

1

2

3

4

5

6

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<Auto>

<Auto>

<Auto>

<Auto>

<Auto>

<Auto>

<Auto>

<Auto>

<Auto>

TOTAL

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<Auto>

<Auto>

<Auto>

<Auto>

3

Financial

Year

Amount demanded in notice/ statement (A)

Out of amount mentioned in (A), demand

pertaining only to ITC which has been denied

solely on account of contravention of section

16(4) and not on any other grounds, and which

has now become eligible as per section 16(5) or

section 16(6), if any.

(B)

IGST

CGST

SGST

CESS

Total Tax

including

Cess

Interest

Penalty

IGST

CGST

SGST

CESS

Total Tax

including Cess

1

2

3

4

5

6

7

8

9

10

11

12

13

TOTAL

15

Jharkhand Gazette (Extraordinary), Wednesday , 9^th July, 2025

Table 5

5

Declaration:

1. I undertake that, I have not filed any writ petition against the said notice/ statement.

OR

I undertake that though I had filed a writ petition against the said notice/ statement, I have withdrawn the

said writ petition or filed an application for withdrawal of the same and have attached the copy of withdrawal order or

the application filed for withdrawal, with this application.

2. Further, I understand and agree that no appeal shall be filed against the order concluding demand proceedings,

issued under section 128A, in any forum in the future.

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

declaration or suppression of facts will render this application void and may lead to recovery proceedings for the

outstanding dues along with applicable interest and penalties.

Table 6

6 Verification:

I________________ (name of the authorised signatory), hereby declare that the information provided above is true and

correct to the best of my knowledge and belief. I understand that any incorrect declaration or suppression of facts will

render my application void and all benefits under Section 128A will be withdrawn.

Table 7

7

Upload required documents

Self-certified copy of notice/ statement

Proof of payment made through FORM GST DRC 03

Proof of withdrawal of writ petition or application filed for

withdrawal of writ petition (if the order for withdrawal has not

been issued) (where applicable)

Any other document (please specify)

Signature of authorised signatory

Name/Designation

Email address

Mobile No.

16

Jharkhand Gazette (Extraordinary), Wednesday , 9^th July, 2025

Instructions:

1. In entries 1 to 6 of Table 2, the details of the notice/ statement against which the application

under section 128A is filed needs to be filled in by the applicant.

2. In case the notice/ statement is available on the common portal, Application Reference Nnumber

of the same needs to be filled. If the same is not available on the portal, the reference number of

the manually issued notice/ statement needs to be filled.

3. In entry 3 of Table 2, the applicant has to choose the option ‘section 73’ from the dropdown, if

the notice/ statement is issued under section 73 at the first instance, and the option ‘section 74

read with Section 75(2)’ in case the notice was initially issued under section 74 and was later

deemed to be issued under section 73, based on the order of the Appellate Authority/ Appellate

Tribunal or Court as per section 75(2).

4. In Table 3A, columns 2 to 8 will be auto filled, in case the notice/ statement is available on the

common portal. If the same is not available on the portal, the details of the same are to be

manually filled by the applicant.

5. While calculating the amount deductible on account of not being payable in accordance with

sub-section (5) or sub-section (6) of section 16, from the amount payable in terms of the notice

or statement or order under section 73, as the case may be, applicant is required to ensure that

such amount is deducted only where Input Tax Credit has been denied solely on account of

contravention of section 16(4) and not on any other grounds.

17

Jharkhand Gazette (Extraordinary), Wednesday , 9^th July, 2025

FORM GST SPL -02

[See rule 164(2)]

Application for waiver of interest or penalty or both under section 128A, in respect of an order mentioned in clause (b)

or clause (c) of sub-section (1) of the said section

Reference No.

Table 1

S. No.

Particulars

Remarks

1

a

GSTIN/Temporary ID/UIN

b

Legal Name of the Business (As mentioned in PAN No.)

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c

Mobile Number

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d

Email Address

<Auto>

e

Address

<Auto>

f

Jurisdiction

<Auto>

Table 2

2.

S.No.

Details of the demand order

1

Demand Order No

2

Date of issuance of order

3

Section under which order is issued

Drop down

4

Whether any appeal or writ petition is filed against order before the

Appellate Authority/ Appellate Tribunal/ High Court/ Supreme Court

Drop down

5

If Yes in ‘4’,

whether the order for withdrawal of appeal or writ petition is issued ?

Drop down

6

Whether demand order involves demand of erroneous refunds

Drop down

18

Jharkhand Gazette (Extraordinary), Wednesday , 9^th July, 2025

Table 3

(Amount in Rs.)

Table 4

3

Financial

Year

Amount demanded in the order (A)

Out of the amount mentioned in (A),

demand pertaining only to ITC which has

been denied solely on account of

contravention of section 16(4) and not on

any other grounds, and which has now

become eligible as per section 16(5) or

section 16(6)

(B)

IGST

CGST

SGST

CESS

Total Tax

including

Cess

Interest

Penalty

IGST

CGST

SGST

CESS

Total Tax

including

Cess

1

2

3

4

5

6

7

8

9

10

11

12

13

TOTAL

4

Amount paid through payment Facility against demand order mentioned in Table 3 [including those paid through FORM

GST DRC-03 and later adjusted through filing an application in FORM GST DRC - 03A]

Credit entry

Reference

No.

Reference number of

FORM GST DRC-03

(where applicable)

Reference number of

FORM GST DRC-03A

(where applicable)

IGST

CGST

SGST

CESS

Total Tax

including

Cess

1

2

3

4

5

6

7

8

<Auto>

<Auto>

<Auto>

<Auto>

<Auto>

<Auto>

<Auto>

<Auto>

<Auto>

<Auto>

Total

<Auto>

<Auto>

<Auto>

<Auto>

<Auto>

19

Jharkhand Gazette (Extraordinary), Wednesday , 9^th July, 2025

Table 5

5

Declaration:

1. I undertake that, I have not filed any appeal or writ petition against the said order.

OR

I undertake that though I had filed an appeal / writ petition against the said order, I have withdrawn the said appeal/

writ petition (or) I have filed an application for withdrawal of the same and have attached the copy of withdrawal order or

the application filed for withdrawal, with this application.

2. Further, I understand and agree that no appeal shall be filed against the order concluding demand proceedings, issued

under section 128A in any forum in the future.

3. I also undertake that on issue of an order concluding demand proceedings issued under section 128A, no writ shall be

filed against the order mentioned in Table 2 of this form.

4. If an application is filed/ has been filed by the department against the order mentioned in Table 2 or if any proceedings

are initiated under sub-section (1) of section 108 against the said order, and the Appellate Authority or the Appellate

Tribunal or the court or the Revisional Authority, as the case may be, issues an order enhancing my tax liability, I

undertake to pay the additional amount of tax payable within three months from the date of the said order of the

Appellate Authority or the Appellate Tribunal or the court or the Revisional Authority, as the case may be, as per second

proviso to sub-section (1) of section 128A.

5. I declare that all information provided by me is accurate and truthful. I understand that any incorrect declaration or

suppression of facts will render this application void and lead to recovery proceedings for the outstanding dues along

with applicable interest and penalties.

Table 6

6

Verification:

I________________ (name of the authorised signatory), hereby declare that the information provided above is true and

correct to the best of my knowledge and belief. I understand that any incorrect declaration or suppression of facts will render

this application void and the benefits provided under section 128A will not be valid.

Table 7

7

Upload required documents

Self-certified copy of the order

Proof of withdrawal of appeal / writ petition

or application filed for withdrawal of appeal/

writ petition (if the order for withdrawal has

not been issued) (where applicable)

Proof of payment made towards demand /

paid through FORM GST DRC-03 and

adjusted through FORM GST DRC-03A.

Any other document (please specify)

20

Jharkhand Gazette (Extraordinary), Wednesday , 9^th July, 2025

Signature of authorized signatory

Name/Designation…………..

Email address……………….

Mobile No……………….

Instructions:

1. In columns 1 to 6 of Table 2, the details of the order against which the application under section

128A is filed needs to be filled in by the applicant.

2. In case the order is available on the common portal, ARN number of the same needs to be filled.

If the same is not available on the portal, the order number of the manually issued order needs to

be filled.

3. In Table 3, columns 2 to 8 will be auto filled, in case the order is available on the common

portal. If the same is not available on the portal, the details of the same are to be manually filled

in by the applicant.

4. Similarly, the reference number of the credit entry (made in ELR- Part II) needs to be filled in

column 1 of Table 4. In case the payment intended to be made towards the said demand order

was originally paid through FORM GST DRC-03, and later adjusted through filing an

application in FORM GST DRC - 03A, the reference numbers of the same are to be filled in

columns 2 and 3, and the rest of the columns will be auto-filled.

5. While calculating the amount deductible on account of not being payable in accordance with

sub-section (5) or sub-section (6) of section 16, from the amount payable in terms of the notice

or statement or order under section 73, as the case may be, applicant is required to ensure that

such amount is deducted only where ITC has been enied solely on account of contravention of

section 16(4) and not on any other grounds.

21

Jharkhand Gazette (Extraordinary), Wednesday , 9^th July, 2025

FORM GST SPL -03

Notice in response to an application filed under Section 128A

[See rule 164(8)]

Date:

Reference No.:

To

GSTIN of applicant ……………………………

Legal Name of applicant ………………………

Address of applicant …………………………

Reference No. of FORM GST SPL -01 or FORM GST SPL -02 ………… dated ……………

Subject: Notice in response to application filed under section 128A-regarding

1. Whereas, you have submitted an application under section 128A, declaring your outstanding dues

and seeking waiver of interest and penalty in the FORM GST SPL-01/ FORM GST SPL-02 bearing

reference no……………dated ………….

2. Upon verification of your application and the details provided therein, your application is liable to

be rejected for the following reasons:

- [Reason 1]

- [Reason 2]

OR/ AND

22

Jharkhand Gazette (Extraordinary), Wednesday , 9^th July, 2025

In this regard, it appears that the amount of tax is short paid by you as given below:

Demand details (A)

Demand paid through

FORM GST DRC 03 (in case

of notice/ statement) or by

crediting electronic liability

register in case of orders

Out of amount mentioned

in (A), demand pertaining

only to ITC which has been

denied solely on account

of contravention of section

16(4) and not on any other

grounds, and which has

now become eligible as

per section 16(5) or

section 16(6), if any.

Demand Short Paid

Notic

e id/

Order

id No.

Financi

al

Period

IGS

T

CG

ST

SG

ST

CE

SS

Total

Tax

includ

ing

Cess

IGS

T

CG

ST

SG

ST

CE

SS

Total

Tax

includi

ng Cess

IGS

T

CG

ST

SG

ST

CE

SS

Total

Tax

includ

ing

Cess

IGS

T

CG

ST

SG

ST

CESS

Total

Tax

includ

ing

Cess

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

Drop

down

Drop

down

3.

You are hereby required to show cause, along with necessary documents in FORM GST SPL-04, to support your claim,

as to why your application no……….. dated …….. should not be rejected.

4.

You are also granted an opportunity for a personal hearing on [date and time] at [venue]. You may appear in person or

through an authorized representative to present your case.

[Signature]

[Name of the Tax Officer]

[Designation]

[Jurisdiction]

[Address]

Upload Attachment

23

Jharkhand Gazette (Extraordinary), Wednesday , 9^th July, 2025

FORM GST SPL-04

[See rule 164(9)]

Reply to notice issued under rule 164(8)

Date:

Reference No:

To

Proper Officer ……………………………

Jurisdiction ……………………………

Legal Name of the applicant……………………………

Address of applicant …………………………

Reference No of FORM GST SPL-03: ……. Dated …..

Subject: Reply to the notice issued in respect of application filed under section 128A.

Sir/Madam,

This is in reference to the notice issued in FORM GST SPL-03 vide no …………… dated …………. from your office.

The reply is as under:

24

Jharkhand Gazette (Extraordinary), Wednesday , 9^th July, 2025

Enclosures:

The following documents in respect of payment proof or additional submissions are enclosed for your reference:



Document 1: [Taxpayer's Document 1]



Document 2: [Taxpayer's Document 2]



Document 3: [Taxpayer's Document 3]

Verification:

I ________________ hereby solemnly affirm and declare that the information given hereinabove are true and correct to

the best of my knowledge and belief and nothing has been concealed therefrom.

[Signature of Authorised Signatory]

[Name of the of authorised signatory]

[Designation/Status]

[Date]

25

Jharkhand Gazette (Extraordinary), Wednesday , 9^th July, 2025

FORM GST SPL -05

[See rule 164 (10)]

Order for conclusion of proceedings as per section 128A

Reference No. ……

Date:

To,

GSTIN of applicant ……………………………

Legal Name of applicant ……………………………

Address of applicant …………………………

Reference No. of FORM GST SPL-01/ FORM GST SPL-02 …………….. dated ……………

Subject: Order for approval of application submitted under Section 128A

This has reference to your application with reference no. …… dated ….. furnishing details/ information and documents in

support of your request for availing the benefit of waiver of interest or penalty or both under section 128A.

OR

This has reference to your application with reference no. …… dated ….. , and your reply in FORM GST SPL-04 with reference

no. …… dated …… furnishing details/ information/ submission and documents in support of your request for availing the

benefit of waiver of interest or penalty or both under section 128A .

2. Upon verification of the details provided in your application and the reply, where applicable, waiver of interest or

penalty or both under section 128A, is allowed as under:

3.

Demand Notice/ Demand Order Details:

a. Order No/ Notice No.:

b. Date of order/ Notice:

26

Jharkhand Gazette (Extraordinary), Wednesday , 9^th July, 2025

Financial

Year

Amount demanded in

the notice/ statement/

order against which

application under

section 128A was filed

(A)

Out of the amount

mentioned in (A),

demand pertaining only

to ITC which has been

denied solely on account

of contravention of

section 16(4) and not on

any other grounds, and

which has now become

eligible as per section

16(5) or section 16(6)

Amount already paid

towards the said

notice/ statement /

order

Amount of

interest and

penalty

waived as

per section

128A

Remaining amount

of interest and

penalty, payable, if

any, by the applicant

(in cases referred to

in sub-rule (3) and

sub-rule (4) of rule

164)

Place

of

Supply

(PoS)

Act

Tax

inclu

ding

cess

Intere

st

Pe

nal

ty

Fee

O

th

er

s

Tax

incl

udi

ng

cess

Plac

e of

Sup

ply

(Po

S)

Act

Tax

includi

ng

cess

Inter

est

Pena

lty

Fe

e

Others

Intere

st

Penalty

Interes

t

Penal

ty

1

2

3

4

5

6

7

8

9

10

11

12

13

14

1

5

16

17

18

19

20

CGST

CG

ST

SGST

SG

ST

IGST

IGS

T

Cess

Ce

ss

TOTAL

TOTAL

CGST

CG

ST

SGST

SG

ST

IGST

IGS

T

Cess

Ce

ss

TOTAL

TOTAL

[Signature]

[Name of the Tax Officer]

[Designation]

[Jurisdiction]

[Address]

Notes -

Any incorrect declaration or suppression of facts will render this approval void and may lead to recovery proceedings for

the outstanding dues along with applicable interest and penalties.

27

Jharkhand Gazette (Extraordinary), Wednesday , 9^th July, 2025

FORM GST SPL -06

[See Rule 164 (15)(b)(i)]

Order for conclusion of proceedings as per section 128A

Reference No. ……

Date:

To,

GSTIN of applicant ……………………………

Legal Name of applicant ……………………………

Address of applicant …………………………

Name of the authorised representative -

Reference No. of FORM GST SPL-01/ FORM GST SPL-02 …………….. dated ……………

Reference No. of FORM GST SPL-07 ……………… dated ………….

Reference No. of FORM GST APL-01 ……………… dated ………….

Subject: Order for approval of application submitted under section 128A

1. This has reference to your appeal with reference no. …… dated ….. furnishing details/ information/ prayer and

documents in support of your request for availing the benefit of waiver of interest or penalty or both under section

128A.

2. Upon verification of the details provided in your application and the reply, where applicable, waiver of interest or

penalty or both under section 128A, is allowed as under:

3. Demand Notice/ Demand Order Details:

a. Order No/ Notice No.:

b. Date of order/ Notice:

28

Jharkhand Gazette (Extraordinary), Wednesday , 9^th July, 2025

Finan

cial

Year

Amount demanded in the notice/

statement/ order against which

application under section 128A

was filed (A)

Out of the amount

mentioned in (A),

demand pertaining only

to ITC which has been

denied solely on account

of contravention of

section 16(4) and not on

any other grounds, and

which has now become

eligible as per section

16(5) or section 16(6)

Amount already paid towards the said

notice/ statement / order

Amount of interest and

penalty waived as per

section 128A

Remaining

amount of

interest and

penalty,

payable, if any,

by the applicant

(in cases

referred to in

sub-rule (3) and

sub-rule (4) of

rule 164)

Place

of

Supply

(PoS)

Act

Tax

incl

udi

ng

ces

s

Inter

est

Penal

ty

Fe

e

Oth

ers

Tax

includ

ing

cess

Place

of

Suppl

y

(PoS)

Ac

t

Tax

incl

udi

ng

cess

Inter

est

Pena

lty

Fe

e

Oth

ers

Inter

est

Pena

lty

Inter

est

Penalty

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

CG

ST

CG

ST

SG

ST

SG

ST

IGS

T

IGS

T

Ces

s

Ces

s

TOTAL

TOTAL

CGST

CGST

SGST

SGST

IGST

IGST

Cess

Cess

TOTAL

TOTAL

[Signature]

[Name of the Appellate Authority]

[Designation]

[Jurisdiction]

Notes -

Any incorrect declaration or suppression of facts will render this approval void and may lead to recovery proceedings for

the outstanding dues along with applicable interest and penalties.

29

Jharkhand Gazette (Extraordinary), Wednesday , 9^th July, 2025

FORM GST SPL -07

[See rule 164(12)]

Order for Rejection of Application submitted under section 128A

Reference No. ……..

Date:

To,

GSTIN of applicant ……………………………

Legal Name of applicant ……………………………

Address of applicant …………………………

Reference is invited to:

Particulars

Reference No.

Dated

Application in FORM GST SPL -01/ FORM GST SPL-02

Show Cause Notice in FORM GST SPL -03:

Reply to the Show Cause Notice in FORM GST SPL -04:

Subject: Order for Rejection of Application submitted under section 128A

This has reference to your application with reference no. …… dated ….. furnishing details/ information and documents in

support of your request for availing the benefit of waiver of interest and penalty under section 128A. The notice referred to

above was issued to you to explain the reasons as to why the said application should not be rejected, for which you had

furnished reply dated ……/ no reply was furnished by you.

2. Introduction:

3. Submissions, if any:

4. Conclusion:

30

Jharkhand Gazette (Extraordinary), Wednesday , 9^th July, 2025

Based on the verification your application with reference no. …….. dated …… filed under section 128A, is hereby

rejected.

5. Summary of rejection:

Order id/ SCN id

Reason for rejection

<Drop Down>

Options in <Drop Down>

1. Full payment not made

2. Payment made after the date notified in Section 128A.

3. Notice/ Order pertaining to sections other than section 73.

4. Appeal/ writ petition filed before Appellate Authority/ Appellate Tribunal/ High

Court/ Supreme Court not withdrawn

5. Others, please specify.

[Signature]

[Name of the Tax Officer] ………

[Designation]……….

[Office Name] ………..

[Contact Information]…………

31

Jharkhand Gazette (Extraordinary), Wednesday , 9^th July, 2025

FORM GST SPL -08

[See rule 164(15)(b)(ii)]

Undertaking submitted under rule 164(15)(b)(ii)

Date:

Reference No:

1. Legal Name of the applicant……………………………

2. Address of applicant …………………………

3. GSTIN of the applicant:

4. Reference No of FORM GST SPL-02: ……. dated …..

5. Reference No of FORM GST SPL-07: ……. dated …..

6. Reference No of FORM GST APL-04 passed with reference to FORM GST SPL-07 specified at serial number 5

above: ……. dated …..

7. Reference number of appeal filed originally but subsequently withdrawn …… dated …….

Subject: Undertaking submitted in respect of Rule 164(15)(b)(ii).

Sir/Madam,

I hereby undertake not to file an appeal against the order of the appellate authority bearing reference number ……

dated …., as specified at serial number 6 above, and accordingly I pray for restoration of my appeal filed vide reference

number …… dated …. as specified at serial number 7 above.

I ________________ hereby solemnly affirm and declare that the information given hereinabove are true and

correct to the best of my knowledge and belief and nothing has been concealed therefrom.

[Signature of authorised signatory]

[Name of the of authorised signatory]

[Designation/Status]

[Date].”.

[File. No. Va.Kar/GST/01/2020]

By the order of the Governor of Jharkhand,

(Ameet Kumar)

Commissioner,

Commercial taxes Department

Note: The principal rules were published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 28, dated the 20^th June,

2017 No. 3/2017-State Tax, dated the 20^th June, 2017 and were last amended vide S.O. No12, dated the 9^th July, 2025 No.

12/2024 - State Tax, dated the 9^th July, 2025.

32

Jharkhand Gazette (Extraordinary), Wednesday , 9^th July, 2025

वािणǛ-कर िवभाग

--------

अिधसूचना

अिधसूचना संo.20/2024- रा̕ य कर

एस. ओ. सं. 19, ᳰदनांक 9 जुलाई, 2025 - झारख᭛ड सरकार, झारख᭛ड माल और सेवा कर अिधिनयम, 2017 (2017 का

12) कᳱ धारा 164 ᳇ारा ᮧदᱫ शिᲦयᲂ का ᮧयोग करते ᱟए, पᳯरषद् कᳱ िसफाᳯरश पर झारख᭛ड माल और सेवा कर िनयमावली, 2017 का

और संशोधन करने के िलए िन᳜िलिखत िनयम बनाती है, अथाᭅत्:-

1.

(1) इन िनयमᲂ का संिᭃ᳙ नाम झारख᭛ड माल और सेवा कर (दूसरा संशोधन) िनयमावली, 2024 है ।

(2) इन िनयमᲂ मᱶ जैसा अ᭠यथा उपबंिधत है, उसके िसवाय, ये ᳰदनांक 8 अ᭍टूबर, 2024 से लागू मानी जाएगी।

2. झारख᭛ड माल और सेवा कर िनयमावली, 2017 (िजसे इसमᱶ इसके प᳟ात् उᲦ िनयमावली कहा गया है) मᱶ िनयम 36 के उपिनयम

(3) मᱶ “जहां ऐसी मांग कᳱ पुि᳥” श᭣दᲂ के प᳟ात् “धारा 74 के अधीन” श᭣द और अंक, अंत:᭭थािपत ᳰकए जाएंगे।

3. 1 नवंबर, 2024 से उᲦ िनयमावली के िनयम 46 मᱶ ,-

(क) खंड (ध) के प᳟ात् दूसरे परंतुक का लोप ᳰकया जाएगा ;

(ख) तीसरे परंतुक मᱶ “परंतु यह ᳰक माल और सेवा के िनयाᭅत कᳱ दशा मᱶ” श᭣दᲂ के ᭭थान पर “परंतु यह और ᳰक माल और सेवा के

िनयाᭅत कᳱ दशा मᱶ” श᭣द रखे जाएंगे;

4. उᲦ िनयमावली मᱶ िनयम 47 के प᳟ात् 1 नवंबर, 2024 से िन᳜िलिखत िनयम अंत:᭭थािपत ᳰकया जाएगा, अथाᭅत्:-

“47क. उस मामले मᱶ कर बीजक जारी करने के िलए समय सीमा जहां पानेवाले के िलए बीजक जारी करना अपेिᭃत है,- िनयम 47 मᱶ अंतᳶव᳥

ᳰकसी बात के होते ᱟए भी जहां िनयम 46 मᱶ िन᳸द᳥ बीजक ऐसे रिज᭭ᮝीकृत ᳞िᲦ, जो धारा 9 कᳱ उपधारा (3) या उपधारा (4) के अधीन

कर का संदाय करने के िलए दायी है, ᳇ारा धारा 31 कᳱ उपधारा (3) के खंड (च) के अधीन जारी ᳰकए जाने के िलए अपेिᭃत है, वह

यथाि᭭थित माल या सेवा या दोनᲂ के उᲦ ᮧदाय कᳱ ᮧाि᳙ कᳱ तारीख से तीस ᳰदनᲂ कᳱ अविध के भीतर उᲦ बीजक जारी करेगा ।”।

5. उᲦ िनयमावली मᱶ िनयम 66 के उपिनयम (1) मᱶ “ᮧᱨप जीएसटीआर-7” श᭣दᲂ, अᭃरᲂ और अंकᲂ के पूवᭅ“कैले᭛डर मास के उᱫरवतᱮ मास

के दसवᱶ ᳰदन या उससे पहले”श᭣द 1 नवंबर, 2024 से अंतः᭭थािपत ᳰकए जाएंगे ।

6. उᲦ िनयमावली के िनयम 86 के उपिनयम (4ख) के खंड (ख) मᱶ “िनयम 96 के उपिनयम (10) के उ᭨लंघन मᱶ” श᭣दᲂ, को᳧कᲂ और अंकᲂ

का लोप ᳰकया जाएगा ।

7. उᲦ िनयमावली के िनयम 88ख के उपिनयम (1) मᱶ “या धारा 74”श᭣दᲂ और अंकᲂ के प᳟ात “या धारा 74क” श᭣द और अंक 1 नवंबर,

2024 से अंतः᭭थािपत ᳰकए जाएंगे ।

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8. उᲦ िनयमावली के िनयम 88घ के उपिनयम (3) मᱶ “या धारा 74” श᭣दᲂ और अंकᲂ के प᳟ात “या धारा 74क” श᭣द और अंक 1 नवंबर,

2024 से अंतः᭭थािपत ᳰकए जाएंगे ।

9. उᲦ िनयमावली के िनयम 89 मᱶ,-

(क) उपिनयम (4) के,-

(i)खंड (आ) मᱶ, “उपभोग ᳰकए गए से िभ᳖ इनपुट कर ᮧ᭜यय िजसका उपिनयम (4क) या (4ख) या दोनᲂ के अधीन वापसी

के िलए दावा ᳰकया गया है” श᭣दᲂ, को᳧कᲂ, अंकᲂ और अᭃरᲂ का लोप ᳰकया जाएगा;

(ii) खंड (इ) मᱶ, “जो उपिनयम (4क) या उपिनयम (4ख) या दोनᲂ के अधीन वापसी के िलए दावा ᳰकया गया है, के संबंध

मᱶ पूᳶतयᲂ से िभ᳖ ᳞ापार वगᭅ” श᭣दᲂ, को᳧कᲂ, अंकᲂ और अᭃरᲂ का लोप ᳰकया जाएगा;

(iii) खंड (उ) मᱶ, “के मू᭨य का कुल योग” श᭣दᲂ से शुᱨ होने वाली और “सि᭥मिलत नहᱭ है” श᭣दᲂ पर समा᳙ होने वाली

वृहᱫ पंिᲦ के ᭭थान पर “के मू᭨य का कुल योग अिभᮧेत है, िजसमᱶ शू᭠य-दर ᮧदायᲂ से िभ᳖ छूट ᮧा᳙ ᮧदायᲂ का मू᭨य

सि᭥मिलत नहᱭ है” श᭣द रखे जाएंगे;

(ख) उपिनयम (4क) और उपिनयम (4ख) का लोप ᳰकया जाएगा;

(ग) उपिनयम (5) के ᭭प᳥ीकरण मᱶ, “जो उपिनयम (4क) या उपिनयम (4ख) या दोनᲂ के अधीन वापसी के िलए दावा ᳰकया गया है,

के संबंध मᱶ पूᳶतयᲂ से िभ᳖ ᳞ापार वगᭅ” श᭣दᲂ, को᳧कᲂ, अंकᲂ और अᭃरᲂ का लोप ᳰकया जाएगा ।

10. उᲦ िनयमावली के िनयम 96 मᱶ, उपिनयम (10) का लोप ᳰकया जाएगा ।

11. उᲦ िनयमावली के िनयम 96ख के उपिनयम (1) मᱶ “धारा 73 या धारा 74” श᭣दᲂ और अंकᲂ के ᭭थान पर 1 नवंबर, 2024 से “धारा

73 या धारा 74 या धारा 74क” श᭣द, अंक और अᭃर रखे जाएंगे ।

12. उᲦ िनयमावली के िनयम 121 मᱶ “धारा 73 या धारा 74 के अधीन कायᭅवािहयां, यथाि᭭थित” श᭣दᲂ और अंकᲂ के ᭭थान पर 1 नवंबर,

2024 से“धारा 73 या धारा 74 या धारा 74क के अधीन कायᭅवािहयां, यथाि᭭थित” श᭣द, अंक और अᭃर रखे जाएंगे ।

13. उᲦ िनयमावली के िनयम 142 मᱶ 1 नवंबर, 2024 से-

(क) उपिनयम (1) मᱶ-

(i) खंड (क) मᱶ “या धारा 74” श᭣दᲂ और अंकᲂ के प᳟ात् “या धारा 74क” श᭣द, अंक और अᭃर अंतः᭭थािपत ᳰकए

जाएंगे ।

(ii) खंड (ख) मᱶ “धारा 74 कᳱ” श᭣दᲂ और अंकᲂ के प᳟ात् “या धारा 74क कᳱ उपधारा (1)” श᭣द, को᳧क, अंक और अᭃर

अंतः᭭थािपत ᳰकए जाएंगे ।

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(ख) उपिनयम (1अ) मᱶ, “धारा 74 कᳱ” श᭣दᲂ और अंकᲂ के प᳟ात् “या धारा 74क कᳱ उपधारा (1)” श᭣द, को᳧क, अंक और अᭃर

अंतः᭭थािपत ᳰकए जाएंगे ।

(ग) उपिनयम (2) मᱶ “या धारा 74 कᳱ उपधारा (5) के उपबंधᲂ के अनुसरण मᱶ यथाि᭭थित कर, ᭣याज और शाि᭭त” श᭣दᲂ, को᳧कᲂ

और अंकᲂ के ᭭थान पर “या धारा 74क कᳱ उपधारा (8) के खंड (i) या धारा 74 कᳱ उपधारा (5) या धारा 74क कᳱ उपधारा (9)

के खंड (i) के अनुसरण मᱶ, यथाि᭭थित कर, ᭣याज और शाि᭭त” श᭣द, को᳧क, अंक और अᭃर रखे जाएंगे ।

(घ) उपिनयम (2ख) मᱶ “या धारा 74” श᭣दᲂ और अंकᲂ के प᳟ात् “या धारा 74क” श᭣द, अंक और अᭃर अंतः᭭थािपत ᳰकए जाएंगे ।

(ङ) उपिनयम 3 के ᭭थान िन᳜िलिखत उपिनयम रखा जाएगा अथाᭅत-

“(3) जहां कर से ᮧभायᭅ कोई ᳞िᲦ यथाि᭭थित धारा 73 कᳱ उपधारा (8) के अधीन या धारा 74क कᳱ उपधारा (8) के खंड (ii) के

अधीन कर और ᭣याज या यथाि᭭थित धारा 74 कᳱ उपधारा (8) के अधीन या धारा 74क कᳱ उपधारा (9) के खंड (ii) के अधीन

यथाि᭭थित कर, ᭣याज और शाि᭭त का उनमᱶ िविन᳸द᳥ अविध के भीतर संदाय करता है या जहां संबंिधत ᳞िᲦ धारा 129 कᳱ

उपधारा (1) मᱶ िन᳸द᳥ ᳰकसी रकम का उस धारा कᳱ उपधारा (3) के अधीन जारी कᳱ गई सूचना के 7 ᳰदन के भीतर ᳰक᭠तु उᲦ

उपधारा (3) के अधीन आदेश के जारी होने से पहले संदाय करता है, तो वह ᮧᱨप जीएसटी डीआरसी-03 मᱶ ऐसे संदाय को समुिचत

अिधकारी को संसूिचत करेगा और समुिचत अिधकारी उᲦ सूचना के संबंध मᱶ कायᭅवाही का समापन करते ᱟए ᮧᱨप जीएसटी

डीआरसी-05 मᱶ संसूचना जारी करेगा ।”

(च) उपिनयम (4) मᱶ “धारा 74 कᳱ” श᭣दᲂ और अंकᲂ के प᳟ात् “या धारा 74क कᳱ उपधारा (6)” श᭣द, को᳧क, अंक और अᭃर

अंतः᭭थािपत ᳰकए जाएंगे ।

(छ) उपिनयम (5) मᱶ “या धारा 74” श᭣दᲂ और अंकᲂ के प᳟ात् “या धारा 74क” श᭣द, अंक और अᭃर अंतः᭭थािपत ᳰकए जाएंगे ।

14. उᲦ िनयमावली के िनयम 163 के प᳟ात् 1 नवंबर, 2024 से िन᳜िलिखत िनयम अंतः᭭थािपत ᳰकया जाएगा, अथाᭅत-

“164. धारा 73 के अधीन जारी कᳱ गई मांगᲂ के संबंध मᱶ धारा 128क के अधीन कायᭅवाही को बंद करने के िलए ᮧᳰᮓया और शतᱸ- (1) कोई

᳞िᲦ जो धारा 128क कᳱ उपधारा (1) के खंड (क) मᱶ उि᭨लिखत ᳰकसी सूचना या ᳰकसी कथन के संबंध मᱶ ᭣याज या शाि᭭त या दोनᲂ के

अिध᭜यजन के िलए पाᮢ है, तो वह मांग ᳰकए गए कर के संबंध मᱶ ᮧᱨप जीएसटी डीआरसी-03 मᱶ ᳰकए गए संदायᲂ के ᭣यौरᲂ के साथ

यथाि᭭थित उᲦ सूचना या कथन का ᭣यौरा देते ᱟए सामा᭠य पोटᭅल पर ᮧᱨप जीएसटी एसपीएल-01 मᱶ इले᭍ᮝॉिनक ᱨप से आवेदन फाइल कर

सकेगा ।

(2). कोई ᳞िᲦ जो धारा 128क कᳱ उपधारा (1) के खंड (ख) और खंड (ग) मᱶ उि᭨लिखत आदेशᲂ के संबंध मᱶ ᭣याज या शाि᭭त या दोनᲂ के

अिध᭜यजन के िलए पाᮢ है,तो वह मांग ᳰकए गए कर के संबंध मᱶ ᳰकए गए संदायᲂ के ᭣यौरᲂ के साथ उᲦ आदेश का ᭣यौरा देते ᱟए सामा᭠य

पोटᭅल पर ᮧᱨप जीएसटी एसपीएल-02 मᱶ इले᭍ᮝॉिनक ᱨप से आवेदन फाइल कर सकेगा :

परंतु ऐसे मांग ᳰकए गए कर के संबंध मᱶ संदाय केवल उᲦ आदेश ᳇ारा सृिजत नामे ᮧवृि᳥ के िवᱧ᳍ इले᭍ᮝॉिनक दािय᭜व रिज᭭टर मᱶ रकम

ᮧ᭜यय करके ᳰकया जाएगा :

परंतु यह और ᳰक यᳰद ऐसे मांग ᳰकए गए कर के संबंध मᱶ संदाय ᮧᱨप जीएसटी डीआरसी-03 के मा᭟यम से ᳰकया गया है, तो ᮧᱨप जीएसटी

एसपीएल-02 मᱶ आवेदन फाइल करने से पूवᭅ, िनयम 142 के उपिनयम (2ख) मᱶ यथािविहत ᮧᱨप जीएसटी डीआरसी-03क मᱶ, ऐसे मांग ᳰकए

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गए कर के संबंध मᱶ सृिजत नामे ᮧवृि᳥ के िवᱧ᳍ इले᭍ᮝॉिनक दािय᭜व रिज᭭टर मᱶ उᲦ रकम के ᮧ᭜यय के िलए उᲦ ᳞िᲦ ᳇ारा आवेदन फाइल

ᳰकया जाएगा ।

(3). जहां धारा 128क कᳱ उपधारा (1) मᱶ उि᭨लिखत सूचना या कथन या आदेश मᱶ आंिशक ᱨप से गलत ᮧितदाय के कारण और आंिशक ᱨप

से अ᭠य कारणᲂ से कर कᳱ मांग भी सि᭥मिलत है, उᲦ उपधारा के अधीन अिधसूिचत तारीख को या इससे पूवᭅ केवल उᲦ सूचना या कथन या

आदेश मᱶ मांग ᳰकए गए कर कᳱ पूणᭅ रकम के संदाय के प᳟ात् ही उपिनयम (1) या उपिनयम (2) के अधीन कोई आवेदन फाइल ᳰकया जा

सकेगा ।

(4). जहां धारा 128क कᳱ उपधारा (1) मᱶ उि᭨लिखत सूचना या कथन या आदेश मᱶ आंिशक ᱨप से उᲦ धारा मᱶ उि᭨लिखत अविध के िलए

और आंिशक ᱨप से उᲦ धारा मᱶ उि᭨लिखत अविध से िभ᳖ अविध के िलए कर कᳱ मांग भी सि᭥मिलत है, उᲦ उपधारा के अधीन अिधसूिचत

तारीख को या इससे पूवᭅ केवल उᲦ सूचना या कथन या आदेश मᱶ मांग ᳰकए गए कर कᳱ पूणᭅ रकम के संदाय के प᳟ात् ही उपिनयम (1) या

उपिनयम (2) के अधीन आवेदन फाइल ᳰकया जा सकेगा ।

(5). उपिनयम (1) या उपिनयम (2) के अधीन संदेय रकम वह रकम होगी, जो धारा 73 के अधीन यथाि᭭थित सूचना या कथन या आदेश के

िनबंधन मᱶ संदेय रकम मᱶ से उस रकम को घटाकर जो धारा 16 कᳱ उपधारा (5) या उपधारा (6) के अनुसरण मᱶ संदेय नहᱭ है, संदेय बनी

रहती है ।

(6). कोई ᳞िᲦ जो उपधारा (1) या उपधारा (2) के अधीन कोई आवेदन फाइल करना चाहता है धारा 128क कᳱ उपधारा (1) के अधीन

अिधसूिचत तारीख से तीन मास कᳱ अविध के भीतर ऐसा कर सकता है :

परंतु जहां धारा 128क कᳱ उपधारा (1) के पहले परंतुक मᱶ िन᳸द᳥ मामलᲂ मᱶ कोई आवेदन ᮧᱨप जीएसटी एसपीएल-02 मᱶ फाइल

ᳰकया जाना है, उᲦ आवेदन को फाइल करने के िलए समय-सीमा धारा 73 के अधीन ऐसे कर का पुनᳶनधाᭅरण करते ᱟए समुिचत अिधकारी के

आदेश कᳱ संसूचना कᳱ तारीख से छह मास होगी ।

(7). उपधारा (1) या उपधारा (2) के अधीन आवेदन, यह ᭭थािपत करने के िलए ᳰक आवेदक धारा 128क के िनबंधनᲂ मᱶ कर या शाि᭭त या

दोनᲂ के अिध᭜यजन के िलए पाᮢ है, यथाि᭭थित, ᳰकसी अपील ᮧािधकारी या अिधकरण या ᭠यायालय के समᭃ फाइल कᳱ गई अपील या ᳯरट

यािचका, यᳰद कोई हो, वािपस लेने के सा᭯य संबंधी द᭭तावेज से संलᲨ होगा :

परंतु जहां आवेदक ने यथाि᭭थित अपील ᮧािधकारी या अपील ᮧािधकरण या ᳰकसी ᭠यायालय के समᭃ कोई अपील या ᳯरट यािचका को वािपस

लेने के िलए कोई आवेदन फाइल ᳰकया है ᳴कतु उपधारा (1) या उपधारा (2) के अधीन आवेदन फाइल करने कᳱ तारीख तक संबंिधत

ᮧािधकारी ᳇ारा वापसी के िलए कोई आदेश जारी नहᱭ ᳰकया है, आवेदक उपिनयम (1) या उपिनयम (2) के अधीन आवेदन के साथ उᲦ

अपील या ᳯरट यािचका के वािपस लेने के िलए फाइल ᳰकए गए ऐसे आवेदन या द᭭तावेज कᳱ ᮧित अपलोड करेगा और संबंिधत ᮧािधकारी ᳇ारा

वापसी के िलए उᲦ आदेश के जारी होने के एक मास के भीतर सामा᭠य पोटᭅल पर उᲦ अपील या ᳯरट यािचका के वापसी के िलए आदेश कᳱ

ᮧित को अपलोड करेगा ।

(8). जहां समुिचत अिधकारी का यह दृि᳥कोण है ᳰक ᮧᱨप जीएसटी एसपीएल-01 या ᮧᱨप जीएसटी एसपीएल-02 मᱶ ᳰकया गया आवेदन

नामंजूर ᳰकये जाने के िलए दायी है ᭍यᲂᳰक धारा 128क के अनुसार ᭣याज या शाि᭭त या दोनᲂ के अिध᭜यजन के िलए पाᮢ नहᱭ है, वह उᲦ

आवेदन कᳱ ᮧाि᳙ कᳱ तारीख से तीन मास के भीतर ᮧᱨप जीएसटी एसपीएल-03 मᱶ आवेदक को सामा᭠य पोटᭅल पर कोई सूचना जारी करेगा

और आवेदक को सुनवाई ᳰकए जाने का अवसर भी ᮧदान करेगा ।

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(9). उपिनयम (8) के अधीन सूचना कᳱ ᮧाि᳙ पर आवेदक उᲦ सूचना कᳱ ᮧाि᳙ कᳱ तारीख से एक मास कᳱ अविध के भीतर ᮧᱨप जीएसटी

एसपीएल-04 मᱶ सामा᭠य पोटᭅल पर उᲦ सूचना का उᱫर फाइल कर सकेगा ।

(10). यᳰद समुिचत अिधकारी का यह समाधान हो जाता है ᳰक आवेदक धारा 128क के अनुसार ᭣याज और शाि᭭त के अिध᭜यजन के िलए

पाᮢ है, वह धारा 128क के अधीन उᲦ आवेदन को ᭭वीकार करने और कायᭅवािहयᲂ का समापन करने के िलए सामा᭠य पोटᭅल पर ᮧᱨप

जीएसटी एसपीएल-05 मᱶ आदेश जारी करेगा ।

(11). ऐसे मामलᲂ मᱶ जहां उपिनयम (10) के अधीन समुिचत अिधकारी ᳇ारा ᮧᱨप जीएसटी एसपीएल-05 मᱶ आदेश जारी ᳰकया गया है-

(क) धारा 128क कᳱ उपधारा (1) के खंड (क) मᱶ िन᳸द᳥ ᳰकसी सूचना या कथन से संबंिधत ᮧᱨप जीएसटी एसपीएल-01 मᱶ फाइल

ᳰकए गए ᳰकसी आवेदन के संबंध मᱶ, िनयम 142 के उपिनयम (5) के अनुसार ᮧᱨप जीएसटी डीआरसी-07 मᱶ आदेश का सार उᲦ सूचना या

िववरण के संबंध मᱶ समुिचत अिधकारी ᳇ारा जारी ᳰकया जाना अपेिᭃत नहᱭ होगा;

(ख) धारा 128क कᳱ उपधारा (1) के खंड (ख) या खंड (ग) मᱶ िन᳸द᳥ ᳰकसी आदेश से संबंिधत ᮧᱨप जीएसटी एसपीएल-02 मᱶ

फाइल ᳰकए गए ᳰकसी आवेदन के संबंध मᱶ, इले᭍ᮝॉिनक दािय᭜व रिज᭭टर के भाग 2 मᱶ सृिजत दािय᭜व को त᭞नुसार संशोिधत ᳰकया जाएगा ।

(12). यᳰद समुिचत अिधकारी आवेदक के उᱫर से संतु᳥ नहᱭ है, समुिचत अिधकारी उᲦ आवेदन को नामंजूर करते ᱟए ᮧᱨप जीएसटी

एसपीएल-07 मᱶ आदेश जारी करेगा ।

(13). (क) ऐसे मामलᲂ मᱶ जहां ᮧᱨप जीएसटी एसपीएल-03 मᱶ सूचना जारी नहᱭ कᳱ गई है, समुिचत अिधकारी यथाि᭭थित ᮧᱨप जीएसटी

एसपीएल-01 या ᮧᱨप जीएसटी एसपीएल-02 मᱶ आवेदन कᳱ ᮧाि᳙ कᳱ तारीख से तीन मास कᳱ अविध के भीतर उपिनयम (10) के अधीन

आदेश जारी करेगा ।

(ख) ऐसे मामलᲂ मᱶ जहां ᮧᱨप जीएसटी एसपीएल-03 मᱶ सूचना जारी कᳱ गई है समुिचत अिधकारी ᮧᱨप जीएसटी एसपीएल-04 मᱶ आवेदक

के उᱫर कᳱ ᮧाि᳙ से तीन मास कᳱ अविध के भीतर या जहां आवेदक से कोई उᱫर ᮧा᳙ नहᱭ ᱟआ है ᮧᱨप जीएसटी एसपीएल-03 मᱶ सूचना के

जारी होने कᳱ तारीख से चार मास कᳱ अविध के भीतर उपिनयम (10) या उपिनयम (12) मᱶ आदेश जारी करेगा ।

᭭प᳥ीकरण – इस उपिनयम के ᮧयोजन के िलए उपिनयम (7) के परंतुक मᱶ िन᳸द᳥ मामलᲂ मᱶ, यथाि᭭थित अपील या ᳯरट कᳱ वापसी के िलए

आदेश को ᮧ᭭तुत करने कᳱ तारीख तक उपिनयम (1) या उपिनयम (2) के अधीन आवेदन के फाइल करने कᳱ तारीख से समयाविध को इस

उपिनयम के खंड (क) या खंड (ख) समय अविध कᳱ गणना करते समय सि᭥मिलत नहᱭ ᳰकया जाएगा ।

(14). यᳰद उपिनयम (13) मᱶ िविन᳸द᳥ समय अविध के भीतर समुिचत अिधकारी के ᳇ारा कोई आदेश जारी नहᱭ ᳰकया गया है, तब

यथाि᭭थित, ᮧᱨप जीएसटी एसपीएल-01 या ᮧᱨप जीएसटी एसपीएल-02 मᱶ आवेदन को ᭭वीकृत समझा जाएगा और कायᭅवाही पूणᭅ ᱟई

मानी जाएगी ।

(15). (क) ऐसे मामलᲂ मᱶ जहां धारा 107 कᳱ उपधारा (1) मᱶ िविन᳸द᳥ समयाविध के भीतर ᮧᱨप जीएसटी एसपीएल-07 मᱶ आदेश के

िवᱧ᳍ कोई अपील फाईल नहᱭ कᳱ गई है, धारा 128क कᳱ उपधारा (1) के खंड (ख) या खंड (ग) मᱶ उि᭨लिखत आदेश के िवᱧ᳍ आवेदक ᳇ारा

फाइल कᳱ गई मूल अपील, यᳰद कोई हो, और धारा 128क कᳱ उपधारा (3) के अनुसार ᮧᱨप जीएसटी एसपीएल-02 मᱶ ᮧ᭭तुत आवेदन को

ᮧ᭜यावᳶतत ᳰकया जाएगा।

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(ख) ऐसे मामलᲂ मᱶ जहां ᭣याज, या शाि᭭त, या दोनᲂ के अिध᭜यजन के िलए आवेदन को अ᭭वीकार करने के िलए आदेश के िवᱨ᳍ ᮧᱨप

जीएसटी एसपीएल-07 मᱶ अपील दािखल कᳱ जाती है, यᳰद-

(i) अपील ᮧािधकारी ने यह िनणᭅय ᳰदया है ᳰक उिचत अिधकारी ने ᮧᱨप जीएसटी एसपीएल-07 मᱶ ᭣याज, या शाि᭭त, या दोनᲂ के

अिध᭜यजन के िलए आवेदन को गलत तरीके से खाᳯरज कर ᳰदया है, उᲦ अपीलीय ᮧािधकारी उᲦ आवेदन को ᭭वीकार करते ᱟए

और धारा 128क के अधीन कायᭅवाही को समा᳙ करते ᱟए सामा᭠य पोटᭅल पर ᮧᱨप जीएसटी एसपीएल-06 मᱶ आदेश पाᳯरत करेगा;

या

(ii) अपील ᮧािधकारी ने यह िनणᭅय ᳰदया है ᳰक उिचत अिधकारी ने ᮧᱨप जीएसटी एसपीएल-07 मᱶ ᭣याज, या शाि᭭त, या दोनᲂ के

अिध᭜यजन के िलए आवेदन को सही तरीके से खाᳯरज कर ᳰदया है, धारा 128क कᳱ उपधारा (1) के खंड (ख) या खंड (ग) मᱶ

उि᭨लिखत आदेश के िवᱨ᳍ आवेदक ᳇ारा दािखल मूल अपील, यᳰद कोई हो, और धारा 128क कᳱ उपधारा (3) के अनुसार ᮧᱨप

जीएसटी एसपीएल-02 मᱶ आवेदन दािखल करने के िलए वापस ले ली गई है, इस शतᭅ के अधीन ᮧ᭜यावᳶतत कᳱ जाएगी ᳰक आवेदक

ᮧᱨप जीएसटी एपीएल-04 मᱶ अपीलीय ᮧािधकारी ᳇ारा आदेश जारी करने कᳱ तारीख से तीन महीने कᳱ अविध के भीतर ᮧᱨप

जीएसटी एसपीएल-08 मᱶ पोटᭅल पर इले᭍ᮝॉिनक ᱨप से एक वचनबंध दािखल करता है, ᳰक उसने अपीलीय ᮧािधकारी के उᲦ

आदेश के िवᱨ᳍ न तो कोई अपील दािखल कᳱ है और न ही दािखल करने का इरादा रखता है।

(16) ऐसे मामलᲂ मᱶ जहां करदाता से धारा 128क कᳱ उपधारा (1) के दूसरे परंतुक के अनुसार कर देयता कᳱ अितᳯरᲦ रकम का संदाय करना

अपेिᭃत है और ऐसा अितᳯरᲦ संदाय उᲦ परंतुक मᱶ िन᳸द᳥ समय-सीमा के भीतर नहᱭ ᳰकया जाता है, वहां ᮧᱨप जीएसटी एसपीएल-05 या

ᮧᱨप जीएसटी एसपीएल-06 मᱶ जारी आदेश के अनुसार उᲦ धारा के अधीन ᭣याज या शाि᭭त या दोनᲂ कᳱ छूट, यᳰद कोई हो, शू᭠य हो

जाएगा।

(17) ऐसे मामलᲂ मᱶ जहां करदाता से ᮢुᳯटपूणᭅ ᮧितदाय से संबंिधत ᳰकसी मांग के संबंध मᱶ या धारा 128क कᳱ उपधारा (1) मᱶ उि᭨लिखत

अविध के अलावा अ᭠य अविध से संबंिधत मांग के कारण ᭣याज, या शाि᭭त, या दोनᲂ कᳱ कोई रकम का संदाय करना अपेिᭃत है, और ऐसी

रकम का िववरण ᮧᱨप जीएसटी एसपीएल-05 या ᮧᱨप जीएसटी एसपीएल-06 मᱶ उि᭨लिखत ᳰकया गया है, आवेदक, यथाि᭭थित,ᮧᱨप

जीएसटी एसपीएल-05 या ᮧᱨप जीएसटी एसपीएल-06 मᱶ आदेश जारी करने कᳱ तारीख से तीन महीने कᳱ अविध के भीतर ᭣याज, या

शाि᭭त, या दोनᲂ कᳱ उᲦ रकम का संदाय करेगा, और जहां उᲦ रकम उᲦ समय अविध के भीतर संदᱫ नहᱭ कᳱ जाती है, ᮧᱨप जीएसटी

एसपीएल-05 या ᮧᱨप जीएसटी एसपीएल-06 मᱶ जारी आदेश के अनुसार धारा 128क के अधीन ᭣याज, या शाि᭭त, या दोनᲂ का अिध᭜यजन

शू᭠य हो जाएगा।

᭭प᳥ीकरण.- इस िनयम के ᮧयोजनᲂ के िलए, इस िनयम के अधीन आदेश जारी करने के िलए समुिचत अिधकारी,-

(क) ऐसे मामलᲂ मᱶ जहां ᭣याज, या शाि᭭त, या दोनᲂ के अिध᭜यजन के िलए आवेदन धारा 128क कᳱ उपधारा (1) के खंड (क) मᱶ

उि᭨लिखत नोᳯटस या िववरण के संबंध मᱶ ᳰकया जाता है, धारा 73 के अनुसार आदेश जारी करने के िलए समुिचत अिधकारी होगा;

और

(ख) ऐसे मामलᲂ मᱶ जहां ᭣याज, या शाि᭭त, या दोनᲂ के अिध᭜यजन के िलए आवेदन धारा 128क कᳱ उपधारा (1) के खंड (ख) या

खंड (ग) मᱶ उि᭨लिखत आदेश के संबंध मᱶ ᳰकया जाता है, अिधिनयम कᳱ धारा 79 मᱶ िन᳸द᳥ समुिचत अिधकारी होगा।"

15.उᲦ िनयमावली मᱶ, ᮧᱨप जीएसटी आरईजी-20 के ᭭थान पर िन᳜िलिखत ᮧᱨपरखा जाएगा, अथाᭅत्: -

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Jharkhand Gazette (Extraordinary), Wednesday , 9^th July, 2025

“ᮧᱨप जीएसटी आरईजी-20

[िनयम 22(4) देखᱶ]

संदभᭅ सं᭎या- जेडए260821000033ए

तारीख: ᳰदन/माह/वषᭅ

सेवा मᱶ,

<करदाता का नाम>

<करदाता का पता>

जीएसटीआईएन/यूआईएन: <जीएसटीआईएनसं᭎या>

कारण बताओ नोᳯटस सं᭎या: <एससीएनसं᭎या>

तारीख: ᳰदन/माह/वषᭅ

रिज᭭ᮝीकरण र᳎ करने कᳱ कायᭅवाही बंद करने का आदेश

इसका संदभᭅ ऊपर िन᳸द᳥ कारण बताओ नोᳯटस के उᱫर मᱶ एआरएन ---------- तारीख --------- ᳇ारा दािखल आपके उᱫर से है। आपके उᱫर

और/या सुनवाई के दौरान ᮧ᭭तुत ᳰकए गए िनवेदनᲂ पर िवचार करने के प᳟ात, रिज᭭ᮝीकरण र᳎ करने के िलए ᮧारंभ कᳱ गई कायᭅवाही

िन᳜िलिखत कारणᲂ से िनर᭭त मानी जाती है:

<<टेक᭭ट>>

या

यह झारख᭛ड माल सेवा कर अिधिनयम, 2017 (2017 का 12) के िनयम 10क के उपबंधᲂ के उ᭨लंघन के िलए संदभᭅ सं᭎या

<एससीएनसं᭎या>तारीखᳰदन/माह/वषᭅ के ᳇ारा आरईजी-31 मᱶ जारी ᳰकए गए नोᳯटस के संदभᭅ मᱶ है।

चूंᳰक आपने ᮧणाली मᱶ सामा᭠य पोटᭅल पर बᱹक खाते का िविधमा᭠य िववरण ᮧ᭭तुत ᳰकया है, इसिलए रिज᭭ᮝीकरण र᳎ करने के िलए ᮧारंभ कᳱ

गई कायᭅवाही समा᳙ कᳱ जाती है।

या

यह झारख᭛ड माल सेवा कर अिधिनयम, 2017 (2017 का 12) कᳱ धारा 29 कᳱ उप-धारा (2) के खंड (ख) या खंड (ग) के उपबंधᲂ के

उ᭨लंघन के िलए संदभᭅ सं᭎या <एससीएन सं᭎या>तारीखᳰदन/माह/वषᭅके ᳇ारा आरईजी-31 मᱶ जारी ᳰकए गए नोᳯटस के संदभᭅ मᱶ है। चूंᳰक

आपने उᲦ नोᳯटस जारी होने कᳱ तारीख को देय सभी लंिबत िववरणी दािखल कर दी हᱹ, तथा ᭭व-िनधाᭅᳯरत कर का संदाय कर ᳰदया है,

इसिलए रिज᭭ᮝीकरण र᳎ करने के िलए ᮧारंभ कᳱ गई कायᭅवाही समा᳙ कᳱ जाती है।

रिज᭭ᮝीकरण का िनलंबन तारीख/माह/वषᭅ से िनर᭭त माना जाता है।

ह᭭ताᭃर

<अिधकारी का नाम>

पदनाम

अिधकाᳯरता ᭭थान:

तारीख:”.

39

Jharkhand Gazette (Extraordinary), Wednesday , 9^th July, 2025

16.उᲦ िनयमावली के ᮧᱨप जीएसटी आरईजी-31 मᱶ, पैरा6 के प᳟ात्, िन᳜िलिखत अत:᭭थािपत ᳰकया जाएगा, अथाᭅत्: -

“या

िनयम 10क के उ᭨लंघन के कारण िनलंबन

1. यह देखा गया है ᳰक िनयम 10क के उपबंधᲂ के अनुसार, आपसे रिज᭭ᮝीकरण ᮧदान ᳰकए जाने से तीस ᳰदनᲂ के भीतर बᱹक खाते का िववरण

ᮧ᭭तुत करना अपेिᭃत है, आपने रिज᭭ᮝीकरण ᮧदान ᳰकए जाने कᳱ तारीख से तीस ᳰदनᲂ के भीतर बᱹक खाते का िविधमा᭠य िववरण ᮧ᭭तुत नहᱭ

ᳰकया है।

2. िवसंगित या/िवषमता ᮧथम दृ᳥या झारख᭛ड माल और सेवा कर अिधिनयम, 2017 (2017 का 12) और उसके अधीन बनाए गए िनयमᲂ

के उपबंधᲂ का उ᭨लंघन उपदᳶशत करती हᱹ, यᳰद संतोषजनक ढंग से ᭭प᳥ नहᱭ ᳰकया जाता है, तो आपका रिज᭭ᮝीकरण र᳎ ᳰकया जा सकता है।

3. यह िवचार करते ᱟए ᳰक उपरोᲦ िवसंगित या/िवषमता गंभीर हᱹ और राज᭭व के िहत के िलए गंभीर खतरा उ᭜प᳖ करती हᱹ, त᭜काल उपाय

के ᱨप मᱶ, िनयम 21क कᳱ िनबंधनᲂ मᱶ, इस सूचना कᳱ तारीख से आपका रिज᭭ᮝीकरण िनलंिबत ᳰकया जाता है।

4. तदनुसार, आपसे अनुरोध है ᳰक आप सामा᭠य पोटᭅल पर बᱹक खाते का िविधमा᭠य िववरण ᮧ᭭तुत करᱶ या इस नोᳯटस कᳱ ᮧाि᳙ से तीस ᳰदनᲂ

के भीतर अिधकाᳯरता रखने वाले कर अिधकारी को उᱫर ᮧ᭭तुत करᱶ, िजसमᱶ उपरोᲦ किथत िवसंगित या/िवषमता या/उ᭨लंघन का ᭭प᳥ीकरण

ᳰदया गया हो। जीएसटी सामा᭠य पोटᭅल पर ᳰकसी भी ᳞िᲦ ᳇ारा ᳰकसी भी तरह से आपके ᮧ᭜यय पᮢ का कोई भी संभािवत दुᱧपयोग भी

िवशेष ᱨप से ᭃेᮢािधकार वाले अिधकारी के ᭟यान मᱶ लाया जा सकता है।

5. आपके ᳇ारा िनयत समय के भीतर सामा᭠य पोटᭅल पर बᱹक खाते का िविधमा᭠य िववरण ᮧ᭭तुत करने के प᳟ात रिज᭭ᮝीकरण का िनलंबन

समा᳙ हो जाएगा।

6. कृपया ᭟यान दᱶ ᳰक यᳰद आप िनयत समय के भीतर सामा᭠य पोटᭅल पर बᱹक खाते का िविधमा᭠य िववरण ᮧ᭭तुत करने मᱶ िवफल रहते हᱹ या

िनयत समय के भीतर उᱫर ᮧ᭭तुत करने मᱶ िवफल रहते हᱹ तो आपका रिज᭭ᮝीकरण र᳎ ᳰकया जा सकता है।

अथवा

1. यह देखा गया है ᳰक िनयम 10क के उपबंधᲂ के अनुसार, आप से रिज᭭ᮝीकरण ᮧा᳙ होने के तीस ᳰदनᲂ के भीतर बᱹक खाते का िववरण ᮧ᭭तुत

करना अपेिᭃत है। आपके ᳇ारा ᮧ᭭तुत बᱹक खाते के िववरण कᳱ जानकारी बᱹक के पास उपल᭣ध िववरण से मेल नहᱭ खा रही है।

2. ये िवसंगित या/िवषमताएं ᮧथम दृ᳥या झारख᭛ड माल और सेवा कर अिधिनयम, 2017 (2017 का 12) और उसके अधीन बनाए गए

िनयमᲂ के उपबंधᲂ का उ᭨लंघन उपदᳶशत करती हᱹ, यᳰद संतोषजनक ढंग से ᭭प᳥ नहᱭ ᳰकया जाता है, तो आपका रिज᭭ᮝीकरण र᳎ ᳰकया जा

सकता है।

3. यह िवचार करते ᱟए ᳰक उपरोᲦ िवसंगित या/िवषमता गंभीर हᱹ और राज᭭व के िहत के िलए गंभीर खतरा उ᭜प᳖ करती हᱹ, त᭜काल उपाय

के ᱨप मᱶ, िनयम 21क कᳱ िनबंधनᲂ मᱶ, इस संचार कᳱ तारीख से आपका रिज᭭ᮝीकरण िनलंिबत ᳰकया जाता है।

4. तदनुसार, आपसे अनुरोध है ᳰक आप सामा᭠य पोटᭅल पर बᱹक खाते का िविधमा᭠य िववरण ᮧ᭭तुत करᱶ या इस नोᳯटस कᳱ ᮧाि᳙ से तीस ᳰदनᲂ

के भीतर अिधकाᳯरता रखने वाले कर अिधकारी को उᱫर ᮧ᭭तुत करᱶ, िजसमᱶ उपरोᲦ किथत िवसंगित या/िवषमता या/उ᭨लंघन का ᭭प᳥ीकरण

ᳰदया गया हो। जीएसटी सामा᭠य पोटᭅल पर ᳰकसी भी ᳞िᲦ ᳇ारा ᳰकसी भी तरह से आपके ᮧ᭜यय पᮢ का कोई भी संभािवत दुᱧपयोग भी

िवशेष ᱨप से ᭃेᮢािधकार वाले अिधकारी के ᭟यान मᱶ लाया जा सकता है।

5. िनयत समय के भीतर सामा᭠य पोटᭅल पर बᱹक खाते का िविधमा᭠य िववरण ᮧ᭭तुत करने के प᳟ात रिज᭭ᮝीकरण का िनलंबन समा᳙ हो

जाएगा।

6. कृपया ᭟यान दᱶ ᳰक यᳰद आप िनयत समय के भीतर सामा᭠य पोटᭅल पर बᱹक खाते का िविधमा᭠य िववरण ᮧ᭭तुत करने मᱶ िवफल रहते हᱹ या

िनयत समय के भीतर उᱫर देने मᱶ िवफल रहते हᱹ तो आपका रिज᭭ᮝीकरण र᳎ ᳰकया जा सकता है।

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Jharkhand Gazette (Extraordinary), Wednesday , 9^th July, 2025

अथवा

िनयम 21 के उ᭨लंघन के कारण िनलंबन

1. यह देखा गया है ᳰक िनयम 21 के खंड (ज) या खंड (झ) के उपबंधᲂ के अनुसार, िजसके अधीन आपसे धारा 39 कᳱ उपधारा (1) के अधीन

िववरणी दािखल करना अपेिᭃत है, आपने लगातार छह महीने या लगातार दो ितमािहयᲂ तक िववरणी दािखल नहᱭ कᳱ है।

2. ये िवसंगित या/िवषमता ᮧथम दृ᳥या झारख᭛ड माल एवं सेवा कर अिधिनयम, 2017 (2017 का 12) और उसके अधीन बनाए गए

िनयमᲂ के उपबंधᲂ का उ᭨लंघन उपदᳶशत करती हᱹ, यᳰद इनका संतोषजनक ᭭प᳥ीकरण नहᱭ ᳰकया गया तो आपका रिज᭭ᮝीकरण र᳎ ᳰकया जा

सकता है।

3. यह िवचार करते ᱟए ᳰक उपरोᲦ िवसंगित या/िवषमता गंभीर हᱹ और राज᭭व के िहत के िलए गंभीर खतरा उ᭜प᳖ करती हᱹ, त᭜काल उपाय

के ᱨप मᱶ, िनयम 21क के उपिनयम (2क) कᳱ िनबंधनᲂ मᱶ, इस सूचना कᳱ तारीख से आपका रिज᭭ᮝीकरण िनलंिबत ᳰकया जाता है।

4. तदनुसार, आपसे अनुरोध है ᳰक आप सामा᭠य पोटᭅल पर धारा 39 कᳱ उपधारा (1) के अधीन िववरणी दािखल करᱶ या इस नोᳯटस कᳱ ᮧाि᳙

से तीस ᳰदनᲂ के भीतर अिधकाᳯरता रखने वाले कर अिधकारी को उᱫर ᮧ᭭तुत करᱶ, िजसमᱶ उपरोᲦ िवसंगित या/िवषमता या/उ᭨लंघन का

᭭प᳥ीकरण ᳰदया गया हो। जीएसटी सामा᭠य पोटᭅल पर ᳰकसी भी ᳞िᲦ ᳇ारा ᳰकसी भी तरह से आपके का कोई संभािवत दुᱧपयोग भी िवशेष

ᱨप से ᭃेᮢािधकार वाले अिधकारी के ᭟यान मᱶ लाया जा सकता है।

5. सामा᭠य पोटᭅल पर धारा 39 कᳱ उपधारा (1) के अधीन िववरणी दािखल करने के प᳟ात रिज᭭ᮝीकरण का िनलंबन हटा िलया जाएगा।

6. कृपया ᭟यान दᱶ ᳰक यᳰद आप िनयत तारीख के भीतर सामा᭠य पोटᭅल पर धारा 39 कᳱ उपधारा (1) के अधीन िववरणी दािखल करने मᱶ

िवफल रहते हᱹ या िनयत समय के भीतर उᱫर देने मᱶ िवफल रहते हᱹ तो आपका रिज᭭ᮝीकरण र᳎ ᳰकया जा सकता है।

17.उᲦ िनयमावली के ᮧᱨप जीएसटीआर-9 कᳱ सारणी के भाग III कᳱ ᮓम सं᭎या 8 मᱶ, ᮓम सं᭎या क और उससे संबंिधत ᮧिवि᳥यᲂ के

᭭थान पर, िन᳜िलिखत ᮓम सं᭎या और ᮧिवि᳥याँ रखी जाएंगी, अथाᭅत्: -

“क

जीएसटीआर-2ख के अनुसार आईटीसी

(उसकᳱ सारणी 3)

<ऑटो>

<ऑटो>

<ऑटो>

<ऑटो>”।

18. उᲦ िनयमावली के ᮧᱨप जीएसटी एपीएल-01 मᱶ 1 नवंबर, 2024 से,-

(क) ᮧिवि᳥ सं᭎या 15 मᱶ,-

(i) खंड (क) कᳱ सारणी के "िविशि᳥यां" से संबंिधत पहले ᭭तंभ मᱶ, "पूवᭅ-जमा" से संबंिधत मद (ख) मᱶ, "(ख) पूवᭅ-जमा

(िववाᳰदत कर/उपकर का 10% लेᳰकन सीजीएसटी, एसजीएसटी या उपकर ᮧ᭜येक के संबंध मᱶ 25 करोड़ ᱧपये से अिधक

नहᱭ या आईजीएसटी के संबंध मᱶ 50 करोड़ ᱧपये से अिधक नहᱭ और उपकर के संबंध मᱶ 25 करोड़ ᱧपये से अिधक नहᱭ)"

को᳧क, अᭃरᲂ, श᭣दᲂ और अंकᲂ के ᭭थान पर "(ख) पूवᭅ-जमा (िववाᳰदत कर/उपकर का 10% लेᳰकन सीजीएसटी,

एसजीएसटी, उपकर ᮧ᭜येक के संबंध मᱶ 20 करोड़ ᱧपये से अिधक नहᱭ और आईजीएसटी के संबंध मᱶ 40 करोड़ ᱧपये से

अिधक नहᱭ)" को᳧क, अᭃर, श᭣द और अंक रखे जाएंगे;

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(ii) खंड (ख) के आरंिभक भाग मᱶ, “(िववाᳰदत कर और उपकर का 10% पूवᭅ-जमा, लेᳰकन सीजीएसटी, एसजीएसटी या

उपकर ᮧ᭜येक के संबंध मᱶ 25 करोड़ ᱧपये से अिधक नहᱭ या आईजीएसटी के संबंध मᱶ 50 करोड़ ᱧपये से अिधक नहᱭ और

उपकर के संबंध मᱶ 25 करोड़ ᱧपये से अिधक नहᱭ)” को᳧क, अᭃरᲂ, श᭣दᲂ और अंकᲂके ᭭थान पर, “(िववाᳰदत कर और

उपकर का 10% पूवᭅ-जमा, लेᳰकन सीजीएसटी, एसजीएसटी, उपकर ᮧ᭜येक के संबंध मᱶ 20 करोड़ ᱧपये से अिधक नहᱭ

और आईजीएसटी के संबंध मᱶ 40 करोड़ ᱧपये से अिधक नहᱭ)” को᳧क, अᭃर, श᭣द और अंक रखे जाएंगे।

19. उᲦ िनयमावली के ᮧᱨप जीएसटी एपीएल-05 मᱶ 1 नवंबर, 2024 से,–

(क) ᮧिवि᳥ सं᭎या 14 मᱶ,–

(i) सारणी के खंड (क) के “िविशि᳥यां” से संबंिधत पहले᭭तंभ मᱶ, “पूवᭅ-जमा” से संबंिधत मद (ख) मᱶ, “(ख) पूवᭅ-जमा

(िववाᳰदत कर/उपकर का 20% लेᳰकन सीजीएसटी, एसजीएसटी या उपकर के संबंध मᱶ ᮧ᭜येक 50 करोड़ ᱧपये से अिधक

नहᱭ या आईजीएसटी के संबंध मᱶ 100 करोड़ ᱧपये से अिधक नहᱭ और उपकर के संबंध मᱶ 50 करोड़ ᱧपये से अिधक

नहᱭ)” को᳧क, अᭃरᲂ, श᭣दᲂ और अंकᲂके ᭭थान पर, “(ख) पूवᭅ-जमा (िववाᳰदत कर/उपकर का 10% लेᳰकन सीजीएसटी,

एसजीएसटी, उपकर के संबंध मᱶ ᮧ᭜येक 20 करोड़ ᱧपये से अिधक नहᱭ और आईजीएसटी के संबंध मᱶ 40 करोड़ ᱧपये से

अिधक नहᱭ)” को᳧क, अᭃर, श᭣द और अंक रखे जाएंगे;

(ii) खंड (ख) के आरंिभक भाग के ᭭थान पर िन᳜िलिखत रखा जाएगा, अथाᭅत्:-

“(ख) ᭭वीकृत रकम के संदाय और िववाᳰदत कर और उपकर के 10% कᳱ पूवᭅ जमा रकम का िववरण, लेᳰकन सीजीएसटी,

एसजीएसटी, उपकर ᮧ᭜येक के संबंध मᱶ 20 करोड़ ᱧपये से अिधक नहᱭ और आईजीएसटी के संबंध मᱶ 40 करोड़ ᱧपये से अिधक

नहᱭ।”।

20. उᲦ िनयमावली के ᮧᱨप जीएसटी आईएनएस-01 के पैरा (ग) मᱶ, “भारतीय दंड संिहता कᳱ धारा 179, 181, 191 और 418” श᭣दᲂ

और अंकᲂके ᭭थान पर, “भारतीय ᭠याय संिहता, 2023 (2023 का 45) कᳱ धारा 214, 216, 227 और धारा 318 कᳱ उपधारा (3)”

श᭣द, अंक और को᳧क रखे जाएंगे।

21.उᲦ िनयमावली के ᮧᱨप जीएसटी डीआरसी-01क मᱶ, 1 नवंबर, 2024 से, ––

(क) शीषᭅ मᱶ, “73(5)/74(5)” अंकᲂ और को᳧कᲂके प᳟ात “/74क (8)/74क (9)” अंक, अᭃर और को᳧क अंतः᭭थािपत ᳰकए

जाएंगे।

(ख) भाग क मᱶ, ––

(i) िवषय व᭭तु मᱶ, “धारा 73(5)/धारा 74(5)” अंकᲂ, श᭣द और को᳧कᲂ के प᳟ात “/74क(8)/74क(9)” अंक, अᭃर

और को᳧क अंतः᭭थािपत ᳰकए जाएंगे;

(ii) पहले पैरा मᱶ, “धारा 73(5)/74(5) के अधीन” अंकᲂ, श᭣दᲂ और को᳧कᲂ के प᳟ात “/74क (8)/74क(9)” अंक,

अᭃर और को᳧क अंतः᭭थािपत ᳰकए जाएंगे।

(iii) चौथे पैरा के प᳟ात्, िन᳜िलिखत अंत:᭭थािपत ᳰकया जाएगा, अथाᭅत्: ––

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"या

आपको सलाह दी जाती है ᳰक ऊपर िनधाᭅᳯरत कर कᳱ रकम और उस पर लागू ᭣याज कᳱ रकम का पूणᭅ भुगतान तारीख

................. तक करᱶ, ऐसा न करने पर धारा 74क कᳱ उपधारा (5) के खंड (i) के साथ पᳯठत उᲦ धारा कᳱ उपधारा (1)

के अधीन कारण बताओ नोᳯटस जारी ᳰकया जाएगा।

या

आपको सलाह दी जाती है ᳰक ऊपर िनधाᭅᳯरत कर कᳱ रकम और उस पर लागू ᭣याज और शाि᭭त कᳱ रकम का पूणᭅ भुगतान

तारीख ....... ............... तक करᱶ, ऐसा न करने पर धारा 74ककᳱ उपधारा (5) के खंड (ii) के साथ पᳯठत उᲦ धारा कᳱ

उपधारा (1) के अधीन कारण बताओ नोᳯटस जारी ᳰकया जाएगा ।”।

(ग) भाग ख मᱶ, पहले पैरा मᱶ, “धारा 73(5)/74(5) के अधीन” श᭣दᲂ, अंकᲂ और को᳧कᲂ के ᭭थान पर, “धारा

73(5)/74(5)/74क(8)/74क(9) के अधीन” श᭣द, अंक और को᳧क रखे जाएंगे।

22. उᲦ िनयमावली मᱶ, ᮧᱨप एसबीवाई-06 के प᳟ात्, िन᳜िलिखत ᮧᱨप 1 नवंबर, 2024 से अंत:᭭थािपत ᳰकए जाएंगे, अथाᭅत् :-