Uttar Pradesh Goods and Services Tax (Sixty-Ninth Amendment) Rules, 2023

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jftLVªs'ku uEcj&,lå,låihå@,yå& Øe-la[;k–49 ¼d&4½

MCywå@,uåihå@91@2014&16

ykblsUl Vw iksLV ,sV dUls'kuy jsV

—

¼ifjfu;r vkns'k½

jkT; dj vuqHkkx&2

la[;k 04@X;kjg-2&23-9¼42½-17-Vh0lh0 65-m0iz0 th0,l0Vh0 fu;e-2017-vkns'k¼267½-2023

y[kuÅ] 20 ekpZ] 2023

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vf/klwpuk

mRrj çns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼mRrj çns'k vf/kfu;e la[;k 1 lu~ 2017½ dh /kkjk 164 }kjk çnRr 'kfDr;ksa dk ç;ksx djds jkT;iky] ifj"kn~ dh flQkfj'kksa ij] ,rn~}kjk mRrj izns'k eky vkSj lsok dj fu;ekoyh] 2017 dk vxzrj la'kks/ku djus ds fy, fuEufyf[kr fu;ekoyh cukrh gSa] vFkkZr~ %&

mRrj izns'k eky vkSj lsok dj ¼mulBok¡ la'kks/ku½ fu;ekoyh] 2023

laf{kIr uke vkSj 1&¼1½ ;g fu;ekoyh mRrj izns'k eky vkSj lsok dj ¼mulBok¡ la'kks/ku½

izkjEHk

fu;ekoyh] 2023 dgh tk;sxhA

¼2½ bl fu;ekoyh esa vU;Fkk micfU/kr ds flok;] ;g rkjh[k 26 fnlEcj] 2022

ls izo`Rr gqbZ le>h tk;sxh %

ijUrq ;g vkSj fd bl vf/klwpuk ds fu;e 2 ds [k.M ¼iv½ ,oa ¼v½ ds micU/k ml

rkjh[k ls izo`Rr gksaxs tSlk fd bl lEcU/k esa jkT; ljdkj }kjk vf/klwfpr fd;k tk;sA1277 RPH 2023 (Rajya kar anu.-2) (Order no. 267) (Niyamavali-59) Data-4e 2 mRrj izns'k vlk/kkj.k xtV] 22 fnlEcj] 2022 2&mRrj izns'k eky vkSj lsok dj fu;ekoyh] 2017 ds fu;e 8 esa ]&

fu;e 8 dk la'kks/ku

¼i½ mifu;e ¼1½ esa] 'kCn vkSj v{kj ^^eksckby uEcj] bZ&esy irk]** fudky fn;s tk;saxs(

¼ii½ mifu;e ¼2½ esa] [k.M ¼d½ esa] 'kCn ^^izR;{k dj** ds i'pkr~ 'kCn ^^vkSj LFkk;h ys[kk la[;k ls tqM+s eksckby uEcj vkSj bZ&esy irs ij Hksts x, i`Fkd~ ou&Vkbe ikloMZ ds ek/;e ls Hkh lR;kfir fd;k tk,xk** c<+k fn;s tk;saxs(

¼iii½ mifu;e ¼2½ esa] [k.M ¼[k½ vkSj ¼x½ dks fudky fn;k tk,xk(

¼iv½ mifu;e ¼4d½ ds LFkku ij fuEufyf[kr mifu;e j[k fn;k tk,xk] vFkkZr~ %&

^^¼4d½ /kkjk 25 dh mi/kkjk ¼6?k½ ds v/khu vf/klwfpr O;fDr ls fHkUu

fdlh O;fDr }kjk mifu;e ¼4½ ds v/khu fd;s x;s izR;sd vkosnu ds

i'pkr~ ftlus vk/kkj la[;k ds vf/kizek.ku dk fodYi pquk gS vkSj tks

lkekU; iksVZy ij] MsVk fo'ys"k.k vkSj tksf[ke ekin.Mksa ds vk/kkj ij]

igpkuk tkrk gS] ck;ksesfVªd&vk/kkfjr vk/kkj vf/kizek.ku fd;k tk,xk vkSj

vkosnd dh QksVks yh tk,xh] tgk¡ vkosnd ,d O;fDr gS ;k tgk¡ vkosnd

,d O;fDr ugha gS] vkosnd ds lEcU/k esa ,sls O;fDr;ksa dh tks /kkjk 25 dh

mi/kkjk ¼6x½ ds v/khu vf/klwfpr gS] bl mifu;e ds iz;kstu ds fy,

vk;qDr }kjk vf/klwfpr lqfo/kk dsUæksa esa ls ,d ij iz:i th,lVh

vkjbth&01 esa vkosnu ds lkFk viyksM fd, x, nLrkostksa dh ewy izfr ds

lR;kiu ds lkFk] vkSj bl mifu;e ds v/khu fu/kkZfjr izfØ;k iwjk gksus ds

i'pkr~ gh vkosnu dks iw.kZ le>k tk,xkA**(

¼v½ mifu;e ¼5½ esa] 'kCn] dks"Bd vkSj vad ^^mifu;e ¼4½** ds i'pkr~] 'kCn] dks"Bd] vad vkSj v{kj ^^;k mifu;e ¼4d½** j[k fn;s tk,axsA

3&mDr fu;ekoyh ds fu;e 9 esa]&

fu;e 9 dk la'kks/ku

¼i½ mifu;e ¼1½ esa] ijUrqd esa] [k.M ¼d½ ds i'pkr~] fuEufyf[kr [k.M c<+k fn;k tk,xk] vFkkZr~ %&

^^¼dd½ ,slk O;fDr] tks fu;e 8 ds mifu;e ¼4d½ esa ;FkkfofufnZ"V

vk/kkj la[;k ds vf/kizek.ku izfØ;k ls xqt+jk gS] mlds dkjckj ds LFkkuksa dk

okLrfod lR;kiu djus ds fy, vkadM+k fo'ys"k.k vkSj tksf[ke ekin.Mksa ds

vk/kkj ij] lkekU; iksVZy ij igpkuk tkrk gS( ;k**(

¼ii½ mifu;e ¼2½ esa] ijUrqd esa] [k.M ¼d½ ds i'pkr~] fuEufyf[kr [k.M c<+k fn;k tk,xk] vFkkZr~ %&

^^¼dd½ ,slk O;fDr] tks fu;e 8 ds mifu;e ¼4d½ esa ;FkkfofufnZ"V

vk/kkj la[;k ds vf/kizek.ku izfØ;k ls xqt+jk gS] mlds dkjckj ds LFkkuksa

dk okLrfod lR;kiu djus ds fy, vkadM+k fo'ys"k.k vkSj tksf[ke ekin.Mksa

ds vk/kkj ij] lkekU; iksVZy ij igpkuk tkrk gS( ;k**A

4&mDr fu;ekoyh esa] fu;e 12 esa] mifu;e ¼3½ esa] 'kCn ^^tgka** ds i'pkr~ 'kCn] fu;e 12 dk la'kks/ku

dks"Bd vkSj vad ^^fdlh O;fDr }kjk fyf[kr :i esa fd, x, vuqjks/k ij ftls mifu;e ¼2½ ds v/khu jftLVªhdj.k iznku fd;k x;k gS ;k** j[k fn;s tk,axs(1277 RPH 2023 (Rajya kar anu.-2) (Order no. 267) (Niyamavali-59) Data-4e mRrj izns'k vlk/kkj.k xtV] 22 fnlEcj] 2022 3 5& 1 vDVwcj] 2022 ls mDr fu;ekoyh ds fu;e 37 esa mifu;e ¼1½ esa]& fu;e 37 dk la'kks/ku

¼i½ 'kCn ^^,slh iwfrZ ds ewY; dk** ds i'pkr~] 'kCn ^^pkgs iw.kZr% ;k va'kr%**

c<+k fn;s tk,axs(

¼ii½ 'kCn ^^Hkqxrku djsxk** ds i'pkr~] ^^;k mRØe** 'kCn j[k fn;s tk;saxs(

¼iii½ 'kCn ^^,slh iwfrZ ds lEcU/k esa** ds i'pkr~] v{kj vkSj 'kCn ^^iwfrdrkZ

dks lanr u dh xbZ /kujkf'k ds vuqikr esa** j[k fn;s tk,axsA

6&mDr fu;ekoyh esa fu;e 37 ds i'pkr~] fuEufyf[kr fu;e c<+k fn;k fu;e 37 dk la'kks/ku

tk,xk] vFkkZr~ %&

^^37d&

&tgk¡ ,d jftLVªh—r O;fDr }kjk dj vof/k ds fy, iz:i th,lVhvkj&3[k esa fooj.kh esa buiqV dj izR;; dk ykHk mBk;k x;k gks] ,sls chtd ;k MsfcV uksV ds lEcU/k esa] ftldk fooj.k iwfrZdrkZ }kjk iz:i th,lVhvkj&1 esa ;k chtd izLrqr djus dh lqfo/kk dk mi;ksx djrs gq, tkod iwfrZ ds fooj.k esa izLrqr fd;k x;k gks] fdUrq foRrh; o"kZ ds vUr ds i'pkr~ 30 flrEcj rd ,sls iwfrZdrkZ }kjk mDr dj vof/k ds tkod iwfrZ ds fooj.k ds vuq:i iz:i th,lVhvkj&3[k esa fooj.kh izLrqr u fd;k x;k gks] ftlesa ,ssls chtd ;k MsfcV uksV ds lEcU/k esa buiqV dj izR;; dk ykHk mBk;k x;k gks] mDr jftLVªh—r O;fDr }kjk buiqV dj izR;; dh dfFkr /kujkf'k dks] ,sls foRrh; o"kZ ds vUr ds i'pkr~ 30 uEcj ;k mlls igys iz:i th,lVhvkj&3[k esa fjVuZ nkf[ky djrs le;] okil fd;k tk,xk%

ijUrq ;g fd tgk¡ buiqV dj izR;; dh mDr /kujkf'k jftLVªh—r O;fDr }kjk iz:i th,lVhvkj&3[k esa fooj.kh esa 30 uoEcj dks ;k mlls igys ,sls foRrh; o"kZ ds vUr ds i'pkr~ okil u dh tkrh gks] ftlds nkSjku bl rjg ds buiqV dj izR;; dk ykHk mBk;k x;k gks] ,slh /kujkf'k mDr O;fDr }kjk /kkjk 50 ds v/khu ml ij C;kt lfgr lans; gksxh %

ijUrq ;g vkSj fd tgk¡ mDr iwfrZdrkZ] ckn esa] mDr dj vof/k ds fy, iz:i th,lVhvkj&3[k esa fooj.kh izLrqr djrk gS] mDr jftLVªh—r O;fDr mlds i'pkr~ dh dj vof/k ds fy, izLrqr iz:i th,lVhvkj&3[k fooj.kh esa bl rjg ds izR;; dh /kujkf'k dk iqu% miHkksx dj ldrk gSA**

7&mDr fu;ekoyh esa fu;e 46 ds [k.M ¼p½ esa fuEufyf[kr ijUrqd c<+k fn;k fu;e 46 dk la'kks/ku

tk,xk] vFkkZr~ %&

^^ijUrq ;g fd tgk¡ dksbZ dj ;ksX; lsok fdlh bysDVªkWfud dkWelZ vkWijsVj }kjk ;k mlds ek/;e ls ;k vkWuykbu lwpuk vkSj MsVkcsl ,Dlsl ;k iquizkZfIr lsokvksa ds iwfrZdrkZ }kjk ,d izkfIrdrkZ dks iwfrZ dh tkrh gS] tks vjftLVªh—r gS] ,slh iwfrZ ds ewY; ds ckotwn] ,d jftLVªh—r O;fDr }kjk tkjh fd;s x;s dj chtd esa izkfIrdrkZ dk uke vkSj irk ds lkFk mldk fiu dksM vkSj jkT; ds uke vUrfoZ"V djuk gksxk vkSj mDr irs dks izkfIrdrkZ ds fjdkWMZ ij irk le>k tk,xkA**

8&mDr fu;ekoyh esa] fu;e 46d esa] fuEufyf[kr ijUrqd c<+k fn;k fu;e 46d dk la'kks/ku

tk,xk] vFkkZr~ %&

^^ijUrq mDr ,dy ^^iwfrZ dk chtd≶ф** esa ;FkkfLFkfr

fu;e 46 ;k fu;e 54 vkSj fu;e 49 ds v/khu ;FkkfofufnZ"V fof'kf"V;k¡ vUrfoZ"V gksaxh**(1277 RPH 2023 (Rajya kar anu.-2) (Order no. 267) (Niyamavali-59) Data-4e 4 mRrj izns'k vlk/kkj.k xtV] 22 fnlEcj] 2022 9&mDr fu;ekoyh esa] fu;e 59 esa mifu;e ¼6½ ds [k.M ¼x½ ds i'pkr~ fu;e 59 dk la'kks/ku

fuEufyf[kr [k.M c<+k fn;k tk,xk] vFkkZr~ %&

^^¼?k½ ,d jftLVªh—r O;fDr] ftls dj vof/k ds lEcU/k esa fu;e 88x ds mifu;e ¼1½ ds micU/kksa ds v/khu lkekU; iksVZy ij ,d lwpuk tkjh dh xbZ gS] dks /kkjk 37 ds v/khu eky ;k lsokvksa ;k nksuksa ds tkod iwfrZ ds C;kSjs] i'pkr~orhZ dj vof/k ds fy, iz:i th,lVhvkj&1 esa ;k chtd izLrqr djus dh lqfo/kk dk mi;ksx djrs gq, izLrqr djus dh vuqefr ugha nh tk,xh ;k] tc rd fd mlus ;k rks mDr lwpuk esa fofufnZ"V /kujkf'k tek u dh gks ;k fdlh vlanRr /kujkf'k ds dkj.kksa dks Li"V djrs gq, izR;qRrj izLrqr u fd;k gks tks fu;e 88x ds mifu;e ¼2½ ds micU/kksa ds v/khu ;Fkk visf{kr gSA**

10&mDr fu;ekoyh ds fu;e 87 ds mifu;e ¼8½ esa fuEufyf[kr ijUrqd c<+k fu;e 87 dk la'kks/ku

fn;k tk,xk] vFkkZr~ %&

^^ijUrq tgk¡ cSad lkekU; iksVZy ij pkyku igpku la[;k ds fooj.k dks laizsf"kr djus esa foQy jgrk gS] bysDVªkWfud dS'k ystj dks mu ekeyksa esa Hkkjrh; fjtoZ cSad ds bZ&LØkWy ds vk/kkj ij viMsV fd;k tk ldrk gS tgk¡ mDr bZ&LØkWy dh dkWeu iksVZy ij iz:i th,lVh ih,eVh&06 esa mRiUu pkyku ds C;kSjs ds lkFk vuq:irk gSA

11&mDr fu;ekoyh esa] fu;e 88[k ds i'pkr~] fuEufyf[kr fu;e c<+k fn;k fu;e 88[k dk la'kks/ku

tk,xk] vFkkZr~ %&

^^

&tgk¡ jftLVªh—r O;fDr }kjk lans; dj] mDr dj vof/k ds lEcU/k esa] iz:i th,lVhvkj&1 esa ;k chtd izLrqr djus dh lqfo/kk dk mi;ksx djrs gq, esa] mlds }kjk izLrqr fd, x, tkod iznk; ds C;kSjksa ds vuqlkj] iz:i th,lVhvkj&3[k esa mlds }kjk izLrqr dh xbZ ml vof/k ds fy, fooj.kh ds vuqlkj mDr O;fDr }kjk lans; dj dh /kujkf'k ls vf/kd gS] ,slh /kujkf'k ;k ,sls izfr'kr ls] tks fd ifj"kn~ }kjk vuq'kaflr fd;k tk,] mDr jftLVªh—r O;fDr dks lkekU; iksVZy ij bysDVªkWfud :i ls QkWeZ th,lVh Mhvkjlh&01[k ds Hkkx d esa bl rjg ds vUrj ds lEcU/k esa lwfpr fd;k tk,xk vkSj mDr vUrj dks mtkxj djrs gq, ,slh lwpuk dh ,d izfr] jftLVªhdj.k ds le; iznku fd, x, ;k le;≤ ij la'kksf/kr fd, x,] mlds bZ&esy irs ij Hkh Hksth tk,xh vkSj mls funsf'kr fd;k tk,xk fd ;k rks]&

¼d½ iz:i th,lVh Mhvkjlh&03 ds ek/;e ls] /kkjk 50 ds v/khu

C;kt ds lkFk] vUrj dj ns;rk dk lank; djsa] ;k

¼[k½ lkekU; iksVZy ij lans; dj esa iwoksZDr vUrj dk lkr fnuksa dh

vof/k ds Hkhrj Li"Vhdj.k djsa]

¼2½ mifu;e ¼1½ esa fufnZ"V jftLVªh—r O;fDr] ml mifu;e esa fufnZ"V lwpuk dh izkfIr ij] ;k rks]&

¼d½ iz:i th,lVh Mhvkjlh&01[k ds Hkkx d esa fofufn"V vUrj dj ns;rk dh /kujkf'k dk lank; iw.kZr% ;k vkaf'kd :i ls] /kkjk 50 ds v/khu C;kt ds lkFk] QkWeZ th,lVh Mhvkjlh&03 ds ek/;e ls djsa vkSj mlds fooj.k dks lkekU; iksVZy ij bysDVªkWfud :i ls iz:i th,lVh Mhvkjlh&1[k ds Hkkx [k esa izLrqr djsa( ;k1277 RPH 2023 (Rajya kar anu.-2) (Order no. 267) (Niyamavali-59) Data-4e mRrj izns'k vlk/kkj.k xtV] 22 fnlEcj] 2022 5 ¼[k½ lkekU; iksVZy ij bysDVªkWfud :i ls iz:i th,lVh Mhvkjlh&01 [k ds Hkkx [k esa vlanRr dj ns;rk ds ml fgLls ds lEcU/k esas dkj.kksa dks 'kkfey djrs gq,] tks vlanRr jg x;k gS] ;fn dksbZ gks] ,d izR;qRrj izLrqr djsa]

mDr mifu;e esa fofufnZ"V vof/k ds HkhrjA

¼3½ tgk¡ mifu;e ¼1½ esa fofufnZ"V lwpuk esa fufnZ"V dksbZ Hkh jkf'k ml mifu;e esa fofufnZ"V vof/k ds Hkhrj vlanRr jgrh gS vkSj tgk¡ dksbZ Li"Vhdj.k ;k dkj.k jftLVªh—r O;fDr }kjk fMQkWYV :i ls izLrqr ugha fd;k tkrk gS ;k tgk¡ Li"Vhdj.k ;k dkj.k ,sls O;fDr }kjk izLrqr mfpr vf/kdkjh }kjk Lohdk;Z ugha ik;k tkrk gS] mDr jkf'k /kkjk 79 ds micU/kksa ds vuqlkj olwyh ;ksX; gksxhA**A

12&mDr fu;ekoyh esa] fu;e 89 esa] mifu;e ¼2½ esa]&

fu;e 89 dk la'kks/ku

¼i½ [k.M ¼V½ ds i'pkr~ fuEufyf[kr [k.M c<+k fn;s tk,axs] vFkkZr~ %&

^^¼Vd½ ,d fooj.k ftlesa chtdksa dk fooj.k vUrfoZ"V gS] vFkkZr~ la[;k] rkjh[k] ewY;] lanRr dj vkSj lank; dk C;kSjk] ftlds lEcU/k esa /ku okilh dk nkok fd;k tk jgk gS] ,sls chtdksa dh izfr] iwfrZdrkZ dks bl rjg ds lank; dk izek.k] le>kSrs ;k jftLVªh—r le>kSrs ;k vuqcU/k dh izfr] tks Hkh ykxw gks] lsok dh iwfrZ ds fy, iwfrZdrkZ ds lkFk ntZ fd;k x;k] iwfrZdrkZ }kjk lsok dh iwfrZ ds fy, le>kSrs ;k djkj dks jn~n djus ;k lekIr djus ds fy, tkjh fd;k x;k i=] iwfrZdrkZ ls izkIr lank; dk fooj.k] bl rjg ds le>kSrs dks jn~n djus ;k lekIr djus ds izek.k ds lkFk] fdlh ekeys esa tgk¡ fdlh vjftLVªh—r O;fDr }kjk /ku okilh dk nkok fd;k tkrk gS tgk¡ lsok dh vkiwfrZ ds fy, djkj ;k lafonk dks jn~n ;k lekIr dj fn;k x;k gS(

¼V[k½ iwfrZdrkZ }kjk bl vk'k; ls tkjh fd;k x;k dksbZ izek.k&i= fd mlus chtd ds lEcU/k esa dj dk lank; fd;k gS] ftl ij vkosnd }kjk /ku okilh dk nkok fd;k tk jgk gS] fd mlus ØsfMV uksV tkjh djds bu chtdksa esa vUrfoZ"V dj /kujkf'k dks viuh dj ns;rk ds fo#) lek;ksftr ugha fd;k gS] vkSj ;g Hkh] fd mlus bu chtdksa ds lEcU/k esa vUrfoZ"V dj dh /kujkf'k dh okilh nkok ugha fd;k gS vkSj u gh djsxk] ,sls ekeys esa tgk¡ fdlh vjftLVªh—r O;fDr }kjk /ku okilh dk nkok fd;k tkrk gS tgk¡ lsok dh iwfrZ ds fy, djkj ;k lafonk jn~n dj nh xbZ gS ;k lekIr dj nh xbZ gS(**

¼ii½ [k.M ¼M½ esa] ijUrqd ds i'pkr~ fuEufyf[kr ijUrqd c<+k fn;k tk,xk]

vFkkZr~ %&

^^ijUrqd ;g vkSj fd mu ekeyksa esa tgk¡ ,sls vjftLVªh—r O;fDr }kjk /ku okilh dk nkok fd;k x;k gS ftlus dj Hkjuk ogu fd;k gks] izek.k&i= izLrqr fd;k tkuk visf{kr ugha gSA**

13&mDr fu;ekoyh ds fu;e 108 ds mifu;e ¼3½ ds LFkku ij fuEufyf[kr fu;e 108 dk la'kks/ku

mifu;e j[k fn;k tk;sxk] vFkkZr~ %&

^^¼3½ tgk¡ ml fofu'p; ;k vkns'k] ftlds fo#) vihy dh xbZ gS] dks lkekU; iksVZy ij viyksM fd;k gS] ogk¡ ,d vfUre vfHkLoh—fr] vihy la[;k nf'kZr djrs gq,] vihy izkf/kdkjh ;k bl fufeRr mlds }kjk izkf/k—r vf/kdkjh }kjk] iz:i th,lVh ,ih,y&02 esa tkjh dh tk,xh vkSj vufUre vfHkLoh—fr tkjh djus dh rkjh[k dks vihy Qkby djus dh rkjh[k ekuk tk,xk %1277 RPH 2023 (Rajya kar anu.-2) (Order no. 267) (Niyamavali-59) Data-4e 6 mRrj izns'k vlk/kkj.k xtV] 22 fnlEcj] 2022 ijUrq ;g fd tgk¡ ml fofu'p; ;k vkns'k] ftlds fo#) vihy dh xbZ gS] dks lkekU; iksVZy ij viyksM ugha fd;k tkrk gS] ogk¡ vihykFkhZ] iz:i th,lVh ,ih,y&01 Qkby djus dh rkjh[k ls lkr fnuksa dh vof/k ds Hkhrj mDr fofu'p; ;k vkns'k dh ,d Lo&vuqizekf.kr izfr izLrqr djsxk vkSj ,d vfUre vfHkLoh—fr] vihy la[;k nf'kZr djrs gq,] vihy izkf/kdkjh ;k bl fufeRr mlds }kjk izkf/k—r fdlh vf/kdkjh }kjk] iz:i th,lVh ,ih,y&02 esa tkjh dh tk,xh] vkSj vufUre vfHkLoh—fr tkjh djus dh rkjh[k dks vihy Qkby djus dh rkjh[k ekuk tk,xk %

ijUrq tgk¡ fofu'p; ;k vkns'k dh mDr Lo&vuqizekf.kr izfr iz:i th,lVh ,ih,y&01 Qkby djus dh rkjh[k ls lkr fnuksa dh vof/k ds Hkhrj izLrqr ugha dh tkrh gS] ,slh izfr tek djus dh rkjh[k dks vihy Qkby djus dh rkjh[k ds :i esa ekuk tk,xkA**

14&mDr fu;ekoyh ds fu;e 109 ds LFkku ij] fuEufyf[kt fu;e j[k fn;k fu;e 109 dk la'kks/ku

tk;sxk] vFkkZr~ %&

^^ &¼1½ /kkjk 107 dh mi/kkjk ¼2½ ds v/khu vihy izkf/kdkjh dks ,d vkosnu iz:i th,lVh ,ih,y&03 esa lqlaxr nLrkostksa ds lkFk] ;k rks bysDVªkWfud :i ls ;k vU;Fkk tks vk;qDr }kjk vf/klwfpr fd;k tk,] Qkby dh tk,xh vkSj vihykFkhZ dks rqjUr ,d vufUre vfHkLoh—fr tkjh dh tk,xhA

¼2½ tgk¡ ml fofu'p; ;k vkns'k] ftlds fo#) vihy dh xbZ gS] dks lkekU; iksVZy ij viyksM fd;k gS] ogk¡ ,d vfUre vfHkLoh—fr] vihy la[;k nf'kZr djrs gq,] vihy izkf/kdkjh ;k mlds }kjk bl lEcU/k esa izkf/k—r vf/kdkjh }kjk] iz:i th,lVh ,ih,y&02 esa tkjh dh tk,xh vkSj vufUre vfHkLoh—fr tkjh djus dh rkjh[k dks mifu;e ¼1½ ds v/khu vihy Qkby djus dh rkjh[k ds :i esa ekuk tk,xk %

ijUrq ;g fd tgk¡ ml fofu'p; ;k vkns'k ftlds fo#) vihy dh xbZ gS] dks lkekU; iksVZy ij viyksM ugha fd;k gS] ogk¡ vihykFkhZ iz:i th,lVh ,ih,y&03 Qkby djus dh rkjh[k ls lkr fnuksa dh vof/k ds Hkhrj mDr fofu'p; ;k vkns'k dh ,d Lo&vuqizekf.kr izfr izLrqr djsxk vkSj ,d vfUre vfHkLoh—fr] vihy la[;k nf'kZr djrs gq,] vihy izkf/kdkjh ;k bl fufeRr mlds }kjk izkf/k—r fdlh vf/kdkjh }kjk iz:i th,lVh ,ih,y&02 esa tkjh dh tk,xh] vkSj vufUre vfHkLoh—fr tkjh djus dh rkjh[k dks vihy Qkby djus dh rkjh[k ekuk tk,xk %

ijUrq ;g vkSj fd tgk¡ mDr fofuf'p; ;k vkns'k dh Lo&vuqizekf.kr izfr iz:i th,lVh ,ih,y&03 Qkby djus dh rkjh[k ls lkr fnuksa dh vof/k ds Hkhrj izLrqr ugha dh tkrh gS] ,slh izfr tek djus dh rkjh[k dks vihy Qkby djus dh rkjh[k ds :i esa ekuk tk,xkA**

15&mDr fu;ekoyh esa] fu;e 109[k ds i'pkr~] fuEufyf[kr fu;e c<+k fn;k fu;e 109[k dk la'kks/ku

tk,xk] vFkkZr~ %&

^^ &vihykFkhZ] /kkjk 107 dh mi/kkjk ¼II½ ds v/khu dkj.k crkvks uksfVl tkjh djus ls iwoZ ;k mDr mi/kkjk ds v/khu vkns'k tkjh djus ls iwoZ] tks Hkh igys gks] iz:i th,lVh ,ih,y&01 ;k iz:i th,lVh ,ih,y&03 ds lEcU/k esa Qkby dh xbZ fdlh Hkh vihy dks iz:i th,lVh ,ih,y&01@03W esa ,d vkosnu Qkby djds mDr vihy dks okil ys ldsxk %

ijUrq ;g fd tgk¡ iz:i th,lVh ,ih,y&02 esa vfUre vfHkLoh—fr tkjh dh xbZ gS] ogk¡ mDr vihy dh okilh vihy izkf/kdkjh ds vuqeksnu ds v/khu gksxh vkSj vihy dks okil ysus ds fy, ,sls vkosnu dks Qkby djus ds lkr fnuksa ds Hkhrj vihy izkf/kdkjh }kjk vkosnu ij fofu'p; fd;k tk,xk %1277 RPH 2023 (Rajya kar anu.-2) (Order no. 267) (Niyamavali-59) Data-4e mRrj izns'k vlk/kkj.k xtV] 22 fnlEcj] 2022 7 ijUrq ;g vkSj fd vihykFkhZ }kjk ,slh okilh ds vuqlj.k esa Qkby dh xbZ dksbZ Hkh ubZ vihy /kkjk 107 dh ;Fkk fLFkfr] mi/kkjk ¼1½ ;k mi/kkjk ¼2½ esa fofufnZ"V le; lhek ds Hkhrj Qkby dh tk,xhA

fu;e 138 dk la'kks/ku

16&mDr fu;ekoyh ds fu;e 138 esa] mifu;e ¼14½ esa mikcU/k esa] lkj.kh ds LrEHk ¼2½ esa] Øe la[;k 5] ds le{k dks"Bd] 'kCn vkSj vad ^^¼v/;k; 71½** ds i'pkr~] 'kCn dks"Bd vkSj vad ^^udyh vkHkw"k.k ¼7117½ ds flok;** c<+k fn;s tk,axsA

17&mDr fu;ekoyh ds fu;e 161 esa] 'kCn ^^vkns'k** ds LFkku ij] 'kCn ^^lwpuk fu;e 161 dk la'kks/ku

;k uksfVl** j[k fn;s tk;saxsA

18&mDr fu;ekoyh esa] iz:i th,lVh vkjbZth&01 esa]& iz:i th,lVh

vkjbZth&01

¼i½ Hkkx&d esa] fVIi.kh esa] 'kCn ^^vkosnu Qkby djus okys izkf/k—r gLrk{kjdrkZ dks viuk eksckby la[;k vkSj bZ&esy irk nsuk gksxkA**] ds LFkku ij] 'kCn ^^vkosnd ds LFkk;h ys[kk la[;k ls lgc) bZ&esy vkbZMh vkSj eksckby uEcj vk;dj MsVkcsl ls Lor% Hkjs tk,axsA** j[k fn;s tk,axs(

¼ii½ jftLVªhdj.k ds fy, vkosnu tek djus ds vuqns'k esa] iSjk 2 fudky

fn;k tk,xkA

19&mDr fu;ekoyh esa] iz:i th,lVh vkjbZth&17 esa] 'kCn ^^;ksX;rk ds vk/kkj iz:i th,lVh vkjbZth&17

ij** ds i'pkr~] fuEufyf[kr 'kCn c<+k fn;s tk;saxs] vFkkZr~ %&

^^—i;k ekeys ds fof'k"V fooj.k ds fy, layXu lgk;d nLrkost

¼nLrkostksa½ dks ns[ksaA**(

20&mDr fu;ekoyh esa] iz:i th,lVh vkjbZth&19 ds LFkku ij] fuEufyf[kr

iz:i j[k fn;k tk,xk] vFkkZr~ %&

^^

[fu;e 22¼3½ ns[ksa ]

lanHkZ la[;k rkjh[k lsok esa] uke irk th,lVhvkbZ,u@;wvkbZ,u vkosnu lanHkZ la[;k ¼,vkj,u½ rkjh[k

jftLVªhdj.k jn~n djus dk vkns'k

;g rkjh[k &&&&&&&&&& dks tkjh dkj.k crkvks uksfVl ds lanHkZ esa gS

• pw¡fd] dkj.k crkvksa uksfVl dk dksbZ izR;qRrj izLrqr ugha fd;k x;k gS(

vkSj] pw¡fd] bl dk;kZy; ds ikl miyC/k vfHkys[k ds vk/kkj ij v/kksgLrk{kjh dh jk; gS fd vkidk jftLVªhdj.k fuEufyf[kr dkj.k ¼dkj.kksa ½ ls jn~n fd, tkus ;ksX; gS( ;k

pw¡fd] dkj.k crkvks uksfVl dk izR;qRrj <,vkj,u uEcj> rkjh[k -------------------- }kjk

izLrqr fd;k x;k gS(

vkSj] pw¡fd] dkj.k crkvksa uksfVl ds vkids izR;qRrj dh tk¡p djus ij vkSj bl dk;kZy; ds ikl miyC/k vfHkys[k ds vk/kkj ij v/kksgLrk{kjh dh jk; gS fd vkidk jftLVªhdj.k fuEufyf[kr dkj.k ¼dkj.kksa ½ ls jn~n fd, tkus ;ksX; gS( ;k

• vkSj] pw¡fd] dkj.k crkvksa uksfVl dk dksbZ izR;qRrj izLrqr ugha fd;k x;k gS vkSj O;fDrxr lquokbZ ds fy, fu/kkZfjr fnu ij] vki O;fDrxr :i ls ;k fdlh izkf/k—r izfrfuf/k ds ek/;e ls mifLFkr ugha gq,(

vkSj] pw¡fd] bl dk;kZy; ds ikl miyC/k vfHkys[k ds vk/kkj ij v/kksgLrk{kjh

dh jk; gS fd vkidk jftLVªhdj.k fuEufyf[kr dkj.kksa ls jn~n fd, tkus ;ksX; gS( ;k1277 RPH 2023 (Rajya kar anu.-2) (Order no. 267) (Niyamavali-59) Data-4e 8 mRrj izns'k vlk/kkj.k xtV] 22 fnlEcj] 2022 vkSj] pw¡fd] dkj.k crkvks uksfVl dk dksbZ izR;qRrj izLrqr ugha fd;k x;k gS] fdUrq vki@vkids izkf/k—r izfrfuf/k us O;fDrxr lquokbZ esa Hkkx fy;k vkSj fyf[kr ;k ekSf[kd izLrqfr nh(

vkSj] O;fDrxr lquokbZ ds nkSjku vkSj bl dk;kZy; ds ikl miyC/k vfHkys[k ds vk/kkj ij fd, x, vkids fyf[kr ;k ekSf[kd izLrqrhdj.k dh tk¡p djus ij v/kksgLrk{kjh dh jk; gS fd vkidk jftLVªhdj.k fuEufyf[kr dkj.kksa ls jn~n fd, tkus ;ksX; gS( ;k

vkSj] pw¡fd] dkj.k crkvks uksfVl dk mRrj <,vkj,u uEcj> rkjh[k &&&&&&& }kjk izLrqr fd;k x;k gSA fdUrq] vki ;k vkids izkf/k—r izfrfuf/k fu/kkZfjr ;k foLrkfjr rkjh[k ij O;fDrxr lquokbZ esa lfEefyr ugha gq,(

vkSj] pw¡fd] dkj.k crkvks uksfVl ds vkids izR;qRrj dh tk¡p djus ij vkSj bl dk;kZy; ds ikl miyC/k fjdkWMZ ds vk/kkj ij v/kksgLrk{kjh dh jk; gS fd vkidk jftLVªhdj.k fuEufyf[kr dkj.kksa ls jn~n fd, tkus ;ksX; gS( ;k

dkj.k crkvks uksfVl dk mRrj <,vkj,u uEcj> rkjh[k &&&&&&&&&& }kjk izLrqr fd;k x;k gS vkSj vki@vkids izkf/k—r izfrfuf/k us O;fDrxr lquokbZ esa Hkkx fy;k] O;fDrxr lquokbZ ds nkSjku ,d fyf[kr@ekSf[kd izLrqfr nh(

vkSj] v/kksgLrk{kjh us dkj.k crkvks uksfVl ds vkids mRrj ds lkFk&lkFk O;fDrxr lquokbZ ds le; dh x;h izLrqfr;ksa dh tk¡p dh gS vkSj mudh jk; gS fd vkidk jftLVªhdj.k fuEufyf[kr dkj.kksa ls jn~n fd, tkus ;ksX; gS %

¼ì½

¼ìi½

vkids jftLVªhdj.k dks jn~n djus dh izHkkoh rkjh[k <> gSA 2&—i;k ekeyk fof'k"V fooj.k ds fy, layXu lgk;d nLrkost ¼nLrkostksa ½ ns[ksaaA

3&;g n`"VO; gS fd lhth,lVh vf/kfu;e] 2017 dh /kkjk 39 dh mi/kkjk ¼1½ ds v/khu fooj.kh Hkjus okys fdlh jftLVªh—r O;fDr dks bl vkns'k dh rkjh[k ls rhu ekl ds Hkhrj iz:i th,lVhvkj&10 esa vfUre fooj.kh izLrqr djuk vko';d gSA

4&vkidks viuh lHkh yfEcr fooj.kh Hkjuh visf{kr gSA

5&;g n`"VO; gS fd jftLVªhdj.k jn~n djus ls bl vf/kfu;e ds v/khu dj vkSj vU; ns;ksa dk ns;rk ;k jn~n djus dh rkjh[k ls iwoZ fdlh vof/k ds fy, bl vf/kfu;e ;k mlds v/khu cuk, x, fu;eksa ds v/khu fdlh nkf;Ro dk fuoZgu djus dh ck/;rk izHkkfor ugha gksxh pkgs ,sls dj vkSj vU; ns; jn~n djus dh rkjh[k ls iwoZ ;k i'pkr~ vo/kkfjr fd, tk,aA

LFkku %

rkjh[k %

gLrk{kj ¼vf/kdkjh dk uke½ in vf/kdkfjrk**A

21&mDr fu;ekoyh esa] iz:i th,lVhvkj&1 esa]&

¼d½ ckWDl esa]&

¼ì½ 'kCn ^^o"kZ** ds LFkku ij] 'kCn ^^foRrh; o"kZ** j[k fn;s tk;saxs(

¼ìi½ 'kCn ^^ekg** ds LFkku ij 'kCn ^^dj vof/k** j[k fn;s tk;saxs(1277 RPH 2023 (Rajya kar anu.-2) (Order no. 267) (Niyamavali-59) Data-4e mRrj izns'k vlk/kkj.k xtV] 22 fnlEcj] 2022 9 ¼[k½ lkj.kh&3 ds LFkku ij fuEufyf[kr lkj.kh j[k nh tk,xh] vFkkZr~ %&

¼x½ lkj.kh 4d esa] dks"Bd] v{kj vkSj 'kCn ^^¼i½ izfrorhZ izHkkj ls lEcU/kh vkSj ¼ii½ bZ&okf.kT izpkyd ds ek/;e ls —friwfrZ** ds LFkku ij 'kCn] dks"Bd vkSj v{kj ^^izfrorhZ izHkkj ls lEcU/kh ¼bZ&okf.kT izpkyd ls lEcU/kh Vhlh,l ds ek/;e ls —r iwfrZ lfgr½** j[k fn;s tk,axs( ¼?k½ lkj.kh 4x vkSj mlls lEcfU/kr izfof"V;k¡ fudky nh tk;saxh(

¼³½ lkj.kh 5d esa] vad] v{kj] 'kCn vkSj dks"Bd ^^5d tkod iwfrZ;k¡ ¼bZ&okf.kT izpkyd nj okj ds ek/;e ls —r iwfrZ;ksa ls fHkUu½** ds LFkku ij] 'kCn] dks"Bd] v{kj ^^tkod iwfrZ;k¡ ¼bZ&okf.kT izpkyd nj&okj ds ek/;e ls —r iwfrZ;ksa lfgr½** j[k fn;s tk,axs(

¼p½ lkj.kh 5[k vkSj mlls lEcfU/kr izfof"V;k¡ fudky nh tk;saxh(

¼N½ lkj.kh 7 ds LFkku ij] fuEufyf[kr lkj.kh j[k nh tk,xh] vFkkZr~ %&

¼t½ lkj.kh 9 esa]&

¼i½ 'kCn ^^ukes uksV] tek i=] izfrnk; okmpj** ds LFkku ij] 'kCn ^^ukesa uksV vkSj tek i=** j[k fn;s tk,axs(

¼ii½ 'kCn vkSj v{kj ^^nLrkost dk la'kksf/kr C;kSjs ;k ewy MsfcV ;k ØsfMV uksV ;k izfrnk; okmpj ds C;kSjs** ds LFkku ij] 'kCn vkSj v{kj ^^nLrkost dk la'kksf/kr C;kSjk ;k ewy MsfcV ;k ØsfMV uksV dk C;kSjk** j[k fn;s tk,axs(

¼iii½ mi'kh"kZd ds LrEHk&2 vkSj LrEHk&3 esa] ^^chtd** 'kCn fudky fn;k tk,xk(

¼iv½ mi'kh"kZd ds LrEHk&5 vkSj LrEHk&6 esa] 'kCn ^^chtd** ds LFkku ij] 'kCn ^^nLrkost** j[k fn;k tk;sxk(

¼>½ lkj.kh 9d esa] 'kCn ^^;fn chtd@iksr ifjogu i= esa fn, x, C;kSjs xyr Fks** ds LFkku ij] 'kCn ^^igys izLrqr chtd@iksr ifjogu&i= esa fn, x, C;kSjksa dk la'kks/ku** j[k fn;s tk;saxs( ¼¥½ lkj.kh 9 [k esa] 'kCn ^^izfrnk; okmpj** fudky fn;s tk;saxs(

¼V½ lkj.kh 9x esa] 'kCn dks"Bd ^^ukes uksV@tek i=@izfrnk; okmpj ¼mlds la'kks/ku½** ds LFkku ij] 'kCn vkSj dks"Bd ^^ukes uksV@tek i= ¼la'kksf/kr½** j[k fn;s tk;saxs(

¼B½ lkj.kh 10 esa] 'kCn ^^ekg** ds LFkku ij] 'kCn ^^ekg@frekgh** j[k fn;s tk;saxs1277 RPH 2023 (Rajya kar anu.-2) (Order no. 267) (Niyamavali-59) Data-4e 10 mRrj izns'k vlk/kkj.k xtV] 22 fnlEcj] 2022 ¼M½ lkj.kh 10d¼1½ vkSj mlls lEcfU/kr izfof"V;ksa dks fudky fn;k tk,xk(

¼<½ lkj.kh 10[k¼1½ vkSj mlls lEcfU/kr izfof"V;ksa dks fudky fn;k tk,xk(

¼.k½ lkj.kh 11 ds 'kh"kZd esa] 'kCn ^^iwoZRrj dj vof/k** ds i'pkr~] dks"Bd vkSj 'kCn ^^¼'kq) izfrnk; okmpj] ;fn dksbZ gks½** j[k fn;s tk,axs(

¼r½ lkj.kh 12 ds mi'kh"kZd ds LrEHk&3 esa] dks"Bd vkSj 'kCn ^^¼oSdfYid] ;fn ,p,l,u iznku fd;k x;k gks½** fudky fn;s tk;saxs(

¼Fk½ lkj.kh 13 ds i'pkr~ vkSj lR;kiu ls iwoZ] fuEufyf[kr lkjf.k;k¡ c<+k nh tk,axh] vFkkZr~ %&

^^14&bZ&okf.kT izpkydksa ds ek/;e ls —r iwfr;ksa ds C;kSjs] ftl ij bZ&okf.kT izpkyd] vf/kfu;e dh /kkjk 52 ;k /kkjk 9¼5½ ds v/khu dj nsus ds fy, nk;h gS ¼fjiksVZ djus ds fy, iwfrZdrkZ½

14d&bZ&okf.kT izpkyu ds ek/;e ls dh xbZ iwfrZ;ksa ds C;kSjksa dk la'kks/ku] ftl ij bZ&okf.kT izpkyu] vf/kfu;e dh /kkjk 52 ds v/khu dj laxzg djus ds nk;h gS ;k /kkjk 9¼5½ ds v/khu dj nsus ds fy, nk;h gSa]&

15&bZ&okf.kT izpkydksa ds ek/;e ls dh xbZ iwfrZ;ksa dk C;kSjk] ftl ij bZ&okf.kT izpkyd] /kkjk 9¼5½ ds v/khu dj nsus ds fy, nk;h gSa ¼bZ&okf.kT izpkyd dh fjiksVZ djus ds fy,½

15d¼I½&bZ&okf.kT izpkydksa ds ek/;e ls dh xbZ iwfrZ;ksa ds C;kSjksa dk la'kks/ku] ftl ij bZ&okf.kT vkijsVj /kkjk 9¼5½ ds v/khu dj nsus ds fy, nk;h gSa ¼bZ&okf.kT izpkyd dks fjiksVZ djus ds fy,] jftLVªh—r izkfIrdrkZvksa ds fy,½

15d¼II½&bZ&okf.kT izpkydksa ds ek/;e ls dh xbZ iwfrZ;ksa ds C;kSjksa dk la'kks/ku] ftl ij bZ&okf.kT izpkyd /kkjk 9¼5½ ds v/khu dj nsus ds fy, nk;h gSa ¼bZ&okf.kT izpkyu dks fjiksVZ djus ds fy,] jftLVªh—r izkfIrdrkZvksa ds fy,½1277 RPH 2023 (Rajya kar anu.-2) (Order no. 267) (Niyamavali-59) Data-4e 12 mRrj izns'k vlk/kkj.k xtV] 22 fnlEcj] 2022

¼n½ vuqns'kksa ds LFkku ij] fuEufyf[kr j[k fn;k tk,xk] vFkkZr~ %&

^^ &

1&izqDr 'kCn %&

¼d½ th ,l Vh vkbZ ,u % eky vkSj lsok dj igpku la[;k

¼[k½ ;w vkbZ ,u % ;wuhd igpku la[;k

¼x½ ;w D;w lh % ;wuhd ifjek.k dksM

¼?k½ ,p ,l ,u                %   uke i)fr dh lkeatL;iw.kZ iz.kkyh
¼³½ ih vks ,l                %   iwfrZ dk LFkku ¼vius&vius jkT; {ks=½
¼p½ Vh lh ,l                 %   bZ&okf.kT izpkyd }kjk lzksr ij dj laxzg

¼N½ ,l bZ tsM % fo'ks"k vkfFkZd tksu

¼t½ bZ lh vks % bZ&okf.kT izpkyd

¼>½ Mh Vh , % ?kjsyw VSfjQ {ks=

¼¥½ ch ls ch % ,d jftLVªh—r O;fDr ls nwljs jftLVªh—r

O;fDr dks iwfrZ

¼V½ ch ls lh % ,d jftLVªh—r O;fDr ls vjftLVªh—r O;fDr

dks iwfrZ

2&frekgh ds igys nks ekg ¼eghuksa½ ds fy, th,lVhvkj&1 ;k vkbZ,Q,Q ds ek/;e ls chtd C;kSjksa dks Qkby djus okys frekgh djnkrk] frekgh ds th,lVhvkj&1 dks Qkby djrs le; ,sls C;kSjksa dks ugha nqgjk,axsA

22&mDr fu;eksa esa] izi= th,lVh vkj,QMh&01 esa mikcU/k 1 esa dFku&7 ds i'pkr] fuEufyf[kr dFku c<+k fn;k tk,xk] vFkkZr~ %&

[ ]

23&mDr fu;ekoyh esa] iz:i th,lVh ,ih,y&02 esa] 'kh"kZd esa] 'kCn] vad vkSj dks"Bd ^^fu;e 108¼3½** ds i'pkr] 'kCn] vad vkSj dks"Bd ^^vkSj 109¼2½** c<+k fn;s tk,axsA

24&mDr fu;ekoyh esa] iz:i th,lVh ,ih,y&03 ds i'pkr] fuEufyf[kr iz:i c<+k fn;k tk,xk] vFkkZr~ %&

[ ]

1&th,lVhvkbZ,u %

2&Oolk; dk uke ¼fof/kd½ [;fn /kkjk 107 dh mi/kkjk ¼1½ ds v/khu vihy QkbZy dh tkrh gS] %

3&vihykFkhZ dk uke vkSj inuke [;fn /kkjk 107 dh mi/kkjk ¼1½ ds v/khu vihy QkbZy dh tkrh gS] %

4&vkns'k la[;k ,oa rkjh[k %

5&vihy dk ,vkj,u vkSj rkjh[k %1277 RPH 2023 (Rajya kar anu.-2) (Order no. 267) (Niyamavali-59) Data-4e mRrj izns'k vlk/kkj.k xtV] 22 fnlEcj] 2022 15 6&fudklh ds dkj.k %

¼i½ fu.kkZ;d izkf/kdkjh ds vkns'k dh Loh—frA ¼ii½ leku fo"k; oLrq ij mPp vihy izkf/kdkjh@U;k;ky; ds vkns'k dh Loh—frA ¼iii½ QkbZy vihy esa xyfr;ksa@pwd ds lq/kkj ds i'pkr~ fQj ls vihy QkbZy djus dh vko';drk gSA

¼iv½ vihy esa lfEefyr /kujkf'k cksMZ@vk;qDr }kjk vihy ds fy, fu/kkZfjr ekSfæd lhek ls de gSA

¼v½ dksbZ vU; dkj.kA

7&?kks"k.kk [/kkjk 107 dh mi/kkjk ¼1½ ds v/khu vihy QkbZy gksus dh fLFkfr esa ykxw ] %

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fufru jes'k xksd.kZ] izeq[k lfpoA1277 RPH 2023 (Rajya kar anu.-2) (Order no. 267) (Niyamavali-59) Data-4e mRrj izns'k vlk/kkj.k xtV] 22 fnlEcj] 2022 19 IN pursuance of the provision of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of Government notification no. 04/XI-2–23-9(42)-17-T.C. 65-U.P. GST Rules-2017-Order(267)-2023, dated March 20, 2023 :

No. 04/XI-2–23-9(42)-17-T.C. 65-U.P. GST Rules-2017-Order(267)-2023

Dated Lucknow, March 20, 2023

IN exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor, on the recommendations of the Council, hereby makes the following rules to further amend the Uttar Pradesh Goods and Services Tax Rules, 2017, namely :– UTTAR PRADESH GOODS AND SERVICES TAX

(FIFTY-NINTH AMENDMENT) RULES, 2023

Short title and 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax

commencement (Fifty-Ninth Amendment) Rules, 2023.

(2) Save as otherwise provided in these rules, they shall be deemed to have

come into force with effect from 26th day of December, 2022 :

Provided further that provisions of clause (iv) and (v) of rule 2 of this

notification shall come into force with effect from such date as notificed by the

Government.

2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 in rule 8,– Amendment of

rule 8

(i) in sub-rule (I), the words and letters, "mobile number, e-mail

address,"shall be omitted;

(ii) in sub-rule (2), in clause (a), after the words "Direct Taxes", the

words "and shall also be verified through separate one-time passwords sent to

the mobile number and e-mail address linked to the Permanent Account

Number" shall be inserted;

(iii) in sub-rule (2), clause (b) and (c) shall be omitted;

(iv) for sub-rule (4A), the following sub-rule shall be substituted.

namely :–

"(4A) Every application made under sub-rule (4) by a person, other

than a person notified under sub-section (6d) of section 25, who has

opted for authentication of Aadhaar number and is identified on the

common portal, based on data analysis and risk parameters, shall be

followed by biometric-based Aadhaar authentication and taking

photograph of the applicant where the applicant is an individual or of

such individuals in relation to the applicant as notified under sub-section

(6C) of section 25 where the applicant is not an individual, along with

the verification of the original copy of the documents uploaded with the

application in FORM GST REG-01 at one of the Facilitation Centres

notified by the Commissioner for the purpose of this sub-rule and the

application shall be deemed to be complete only after completion of the

process laid down under this sub-rule.";

(v) in sub-rule (5), after the words, brackets and figure "sub-rule (4)", the

words, brackets, figure and letter "or sub-rule (4A)", shall be inserted.

3. In the said rules, in rule 9,–

Amendment of rule 9

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

"(aa) a person, who has undergone authentication of Aadhaar

number as specified in sub-rule (4A) of rule 8, is identified on the

common portal, based on data analysis and risk Parameters, for carying

out physical verification of places of business; or";

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

"(aa) a person, who has undergone authentication of Aadhaar

number as specified in sub-rule (4A) of rule 8, is identified on the

common portal, based on data analysis and risk parameters, for carrying

out physical verification of places of business; or".

Amendment of

4. In the said rules, in rule 12, in sub-rule (3), after the word, "Where", the rule 12

words, brackets and figure, "on a request made in writing by a person to whom a registration has been granted under sub-rule (2) or", shall be inserted.

Amendment of

5. In the said rules, in rule 37 in sub-rule (1), with effect from 1st day of rule 37

October, 2022,–

(i) after the words, "value of such supply", the words, "whether wholly or partly," shall be inserted;

(ii) after the words, "shall pay", the words, "or reverse" shall be inserted;

(iii) after the words, "in respect of such supply", the letters and words, "Proportinate to the amount not paid to the supplier,"shall be inserted.

Amendment of

6. In the said rules, after rule 37, the following rule shall be inserted, rule 37

namely :–

"37A. Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof–Where input tax credit has been availed by a registered person in the return in FORM GSTR-3B for a tax period in respect of such invoice or debit note, the details of which have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility, but the return in FORM GSTR-3B for the tax period corresponding to the said statement of outward supplies has not been furnished by such supplier till the 30th day of September following the end of financial year in which the input tax credit in respect of such invoice or debit note has been availed, the said amount of input tax credit shall be reversed by the said registered person, while furnishing a return in FORM GSTR-3B on or before the 30th day of November following the end of such financial year :

Provided that where the said amount of input tax credit is not reversed by the registered person in a return in FORM GSTR-3B on or before the 30th day of November following the end of such financial year during which such input tax credit has been availed, such amount shall be payable by the said person along with interest thereon under section 50:

Provided further that where the said supplier subsequently furnishes the return in FORM GSTR-3B for the said tax period, the said registered person may re-avail the amount of such credit in the return in FORM GSTR-3B for a tax period thereafter."

7. In the said rules, in rule 46, in clause (f), the following proviso shall be Amendment of rule 46

inserted, namely :–

"Provided that where any taxable service is supplied by or through an electronic commerce operator or by a supplier of online information and database access or retrieval services to a recipient who is unregistered, irrespective of the value of such supply, a tax invoice issued by the registered person shall contain the name and address of the recipient along with its PIN code and the name of the Stae and the said address shall be deemed to be the address on record of the recipient."

Amendment of 8. In the said rules, in rule 46A, the following proviso shall be inserted,

rule 46A

namely :–

"Provided that the said single "invoice-cum-bill of supply" shall contain the particulars as spedified under rule 46 or rule 54, as the case may be, and rule 49."

Amendment of 9. In the said rules, in rule 59, in sub-rule (6), after clause (c), the following

rule 59

clause shall be inserted, namely :–

"(d) a registerd person, to whom an intimation has been issued on the common portal under the provisions of sub-rule (1) of rule 88C in respect of a tax period, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility for a subsequent tax period, unless he has either deposited the amount specified in the said intimation or has furnished a reply explaining the reasons for any amount remaining unpaid, as required under the provisions of sub-rule (2) of rule 88C."

Amendment of 10. In the said rules, in rule 87, in sub-rule (8), the following proviso shall be

rule 87

inserted, namely :–

"Provided that where the bank fails to communicate details of Challan Identification Number to the Common Portal, the Electonic Cash Ledger may be updated on the basis of e-Scroll of the Reserv Bank of India in cases where the details of the said e-Scroll are in conformity with the details in challan generated in FORM GST PMT-06 on the Common Portal."

Amendment of 11. In the said rules, after rule 88B, the following rule shall be inserted,

rule 88B

namely :–

"88C. Manner of dealing with defference in liability reported in statement of outward supplies and that reported in return–(1) Where the tax payable by a registered person, in accordance with the statement of outward supplies furnished by him in FORM GSTR-1 of using the Invoice Furnishing Facility in respect of a tax period, exceeds the amount of tax payable by such person in accordance with the return for that period furnished by him in FORM GSTR-3B, by such amount and such percentage, as may be recommended by the Council, the said registered person shall be intimated of such difference in Part A of FORM GST DRC-01B, electronically on the common portal, and a copy of such Intimation shall also be sent to his e-mail address provided at the time of registration or as amended form time to time, highlighting the said difference and directing him to –1277 RPH 2023 (Rajya kar anu.-2) (Order no. 267) (Niyamavali-59) Data-4e 22 mRrj izns'k vlk/kkj.k xtV] 22 fnlEcj] 2022 (a) pay the differential tax liability, along with interest under

section 50, through FORM GST DRC-03; or

(b) explain the aforesaid difference in tax payable on the common

portal, within a period of seven days.

(2) The registered person referred to sub-rule (1) sahll, upon receipt of the intimation referred to in that sub-rule, either,–

(a) pay the amount of the differential tax liability, as specified in

Part A of FORM GST DRC-01B fully or partially, along with interest

under section 50, through FORM GST DRC-03 and furnish the details

thereof in Part B of FORM GST DRC-01B electronically on the

common poratal; or

(b) furnish a reply electronically on the common portal,

incorporating reasons in respect of that part of the differential tax

liability that has remained unpais, if any, in Part B of FORM GST

DRC-01B, within the period specified in the said sub-rule.

(3) Where any amount specified in the intimation referred to in sub-rule (1) remains unpaid within the period specified in that sub-rule and where no explanation or reason is furnished by the registered person in default or where the explanation or reason furnished by such person is not found to be acceptable by the proper officer, the said amount shall be recoverable in accordance with the provisions of sectioin 79."

12. In the said rules, in rule 89, in sub-rule (2),–

Amendment of rule 89

(i) after clause (k), the following clause shall be inserted, namely :–

"(ka) a statement containing the details of invoices viz. number,

date, value, tax paid and details of paymant, in respect of which refund

is being claimed along with copy of such invoices, proof of making

such payment to the suplier, the copy of agreement or registered

agreement or contract, as applicable, entered with the supplier for

supply of service, the letter issued by the supplier for cancellation or

termination of agreement or contract for aupply of service, details of

payment received from the supplier against cancellation or termination

of such agreement along with proof thereof, in acase where the refund

is claimed by an unregistered person where the agreement or contract

for supply of service has been cancelled or terminated;

(kb) a certificate issued by the supplier to the effect that he has paid

tax in respect of the invoices on which refund is beng claimed by the

applicant, that he has not adjusted the tax amount involved in these

invoices against his tax liability by issuing credit note, and slso, that he

has not claimed and will not claim refund of the amount of tax involved

in respect of these invoices, in a case where tha refund is claimed by an

unregistered person where the agreement or contract for supply of

service has been cancelled or terminated;";

(ii) In clause (m), after the proviso, the following proviso shall be

inserted, namely :–

"Provided further that a certificate is not required to be furnished in

cases where refund is claimed by an unregistered person who has borne

the incidence of tax."

Amendment of 13. In the said rules, in rule 108, for sub-rule (3), the following sub-rule shall

rule 108

be substituted, namely :–

"(3) Where the decision or order appealed against is uploaded on the

common portal, a final acknowledgement, indicating appeal number, shall be

issued in FORM GST APL-02 by the Appellate Authority or an officer

authorised by him in this behalf and the date of issue of the provisional

acknowledgment shall be considered as the dtae of filing of appeal :

Provided that where the decisioin or order appealed against is not

uploaded on the common portal, the appellant shall submit a self-certified

copy of the said decision or order within a period of seven days from the date

of filing of FORM GST APL-01 and a final acknowledgment, indicating

appeal number, shall be issued in FORM GST APL-02 by the Appellate

Authority or an officer authorised by him in this behalf, and the date of issue

of the provisional acknowledgment shall be considered as the date of filing

of appeal :

Provided further that where the said self-certified copy of the decision or

order is not submitted within a period of seven days from the date of filing of

FORM GST APL-01, the date of submission of such copy shall be

considered as the date of filing of appeal."

Amendment of 14. In the said rules, for rule 109, the following rule shall be substituted,

rule 109

namely :–

"109. Application to the Appellate Authority–(1) An application to the

Appellate Authority under sub-section (2) of section 107 shall be filed in

FORM GST APL-03, along with the relevant documents, either electronically

or otherwise as may be notified by the Commissioner and provisional

acknowledgment shall be issued to the appellant immemiately.

(2) Where the decision or order appealed against is uploaded on the

common portal, a final acknowledgment, indicating appeal number, shall be

issued in FORM GST APL-02 by the Appellate Authority or an officer

authorised by him in this behalf and the date of issue of the provisional

acknowledgment shall be considered as the date of filing of appeal under

sub-rule (1) :

Provided that where the decision or order appealed against is not

uploaded on the common portal, the appellant shall submit a self-certified

copy of the said decision or order within a period of seven days from the date

of filing of FORM GST APL-03 and a final acknowledgment, indicating

appeal unmber, shall be issued in FORM GST APL-02 by the Appellate

Authority or an officer authorised by him in this behalf, and the date of issue

of the provisional acknowledgment shall be considered as the date of filing of

appeal:

Provided further that where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-03, the date of submission of such copy shall be considered as the date of filing of appeal."

Amendment of

15. In the said rules, after rule 109B, the following rule shall be inserted, Rule 109B

namely :–

"109C. Withdrawal of Appeal–The appellant may, at any time before issuance of show cause notice under sub-section (11) of section 107 or before issuance of the order under the said sub-section, whichever is earlier, in respect of any appeal filed in FORM GST APL-01 or FORM GST APL-03, file an application for withdrawal of the said appeal by filing an application in FORRM GST APL-01/03W :

Provided that where the final acknowledgment in FORM GST APL-02 has been issued, the withdrawal of the said appeal would be subject to the approval of the appellate authority and such application for withdrawal of the appeal shall be decided by the appellate authority within seven days of filing of such application :

Provided further that any fresh appeal filed by the appellant pursuant to such withdrawal shall be filed within the time limit specified in sub-section (1) or sub-section (2) of section 107, as the case may be."

Amendment of

16. In the said rules, in rule 138, in sub-rule (14), in the Annexure, in rule 138

Column (2) of the table, against S. no. 5, after the brackets, word and figures "(Chapter 71)", the words, brackets and figures "excepting Imitation Jewellery (7117)" shall be insrted.

Amendment of

17. In the said rules, in rule 161, for the word, "order", the words, "intimation rule 161

or notice" shall be substituted.

FORM GST

18. In the said rules, in FORM GST REG-01,–

REG-01

(i) in PART A, in the note, for the words, "Authorised signatory filing the application shall provide his mobile number and e-mail address", the words, "E-mail ID and Mobile Number shall be auto-populated from Income Tax database as linked with the Permanent Account Number of the applicant" shall be substituted;

(ii) in the instructions for submission of application for Registration, paragraph 2 shall be omitted.

FORM GST

19. In the said rules, in FORM GST REG-17, after the words "on merits", REG-17

the following shall be inserted, namely :–

"Kindly refer to the supportive document (s) attached for case specific details".

20. In the said rules, for FORM GST REG-19, the following form shall be substituted, namely :–

"FORM GST REG-19

[See rule 22(3)]

Reference Number Date

To

Name

Address

GSTIN/UIN

Application Reference Number (ARN) Date

Order for Cancellation of Registration

This has reference to show cause notice issued dated ----------------

WHEREAS no reply to the show cause notice has been submitted;

AND, WHEREAS, the undersigned based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason (s); or

WHEREAS reply to the show cause notice has been submitted vide dated -----;

AND, WHEREAS, the undersigned on examination of your reply to show cause notice and based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s); or

WHEREAS no reply to the show cause notice has been submitted and on day fixed for personal hearing, you did not appear in person or through an authorised representative;

AND, WHEREAS, the undersigned based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s); or

WHEREAS no reply to the show cause notice has been submitted, but you/your authorised representative attended the personal hearing and made a written or verbal submission;

AND, WHEREAS, the undersigned on examination of your written or verbal submission made during personal hearing and based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s); or

WHEREAS reply to the show cause notice has been submitted vide dated -----.

But you or your authorised representative did not attend the personal hearing on scheduled or extended date;

AND, WHEREAS, the undersigned on examination of your reply to show cause notice and based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s); or

WHEREAS reply to the show cause notice has been submitted vide dated ------

and you/your authorised representative attended the personal hearing, made a written/oral submission during personal hearing;

AND, WHEREAS, the the undersigned has examined your reply to show cause notice as well as submissions made at the time of personal hearing and is of the opinion that your registration is liable to be cancelled for following reason(s) :–

(i)

(ii)1277 RPH 2023 (Rajya kar anu.-2) (Order no. 267) (Niyamavali-59) Data-4e 26 mRrj izns'k vlk/kkj.k xtV] 22 fnlEcj] 2022 1. The effective date of cancellation of your registration is <

2. Kindly refer to the supportive document(s) attached for case specific details.

3. It may be noted that a registered person furnishing return under sub-section (1) of section 39 of the CGST Act, 2017 is required to furnish a final return in FORM GSTR-10 within three months of the date of this order.

4. You are required to furnish all your pending returns.

5. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.

Place :

Date :

Signature

(Name of the officer)

Designation

Jurisdiction".

21. In the said rules, in FORM GSTR-1,–

(a) In the box–

(i) for the word, "Year", the words, "Financial Year" shall be substituted;

(ii) for the word, "Month", the words, "Tax period" shall be substituted;

(b) for Table 3, the following table shall be substituted, namely :–

(c) in Table 4A, for the brackets, letters and words, "(i) attracting reverse charge and (ii) supplies made through e-commerce operator", the words, brackets and letters, "attracting reverse charge (including supplies made through e-commerce operator attracting TCS)" shall be substituted;

(d) Table 4C and entries relating thereto shall be omitted;

(e) In Table 5A, for the figure, letters, words and brackets, "5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)", the words, brackets, letters, "Outward supplies (including supplies made through e-commerce operator, rate wise)" shall be substituted;

(f) Table 5B and entries relating thereto shall be omitted;

(g) for the Table 7, the following table shall be substitutied, namely :–1277 RPH 2023 (Rajya kar anu.-2) (Order no. 267) (Niyamavali-59) Data-4e mRrj izns'k vlk/kkj.k xtV] 22 fnlEcj] 2022 27

(h) In Table 9,–

(i) in the heading, for the words and letters "debit notes, credit notes, refund vouchers", the words, "debit and credit noted" shall be substituted;

(ii) for the words and letter, "Revised details of document or details of original Debit or Credit Notes or refund vouchers", the words and letter, "Revised details of document or details of original Debit or Credit Notes" shall be substituted;

(iii) in the sub-heading, in Column no. 2 and 3, the word, "Inv." shall be omitted;

(iv) in the sub-heading, in Column no. 5 and 6, for the word, "Invoice", the word "Document" shall be substituted;

(i) In Table 9A, for the words, "If the invoice/Shipping bill details furnished earlier were incorrect", the word, "Amendment of invoice/Shipping bill details furnished earlier" shall be substituted;

(j) in Table 9B, the words, "Refund voucher" shall be omitted;

(k) in Table 9C, for the words and brackets, "Debit Notes/Credit Notes/Refund voucher (amendments thereof)", the words and brackets, "Debit Notes/Credit Notes (Amended)" shall be substituted;

(l) in Table 10, for the word, "Month", the words, "Month/Quarter" shall be substituted;

(m) Table 10A(1) and entries relating thereto shall be omitted;

(n) Table 10B(1) and entries relating thereto shall be omitted;

(o) in Table 11, in the heading, after the words, "earlier tax period", the brackets and words, "(Net of refund vouchers, if any)" shall be inserted;

(p) in Table 12, in the sub-heading, in Column no. 3, the brackets and word, "(Optional if HSN is provided)" shall be omitted;

(q) After Table 13 and before verification, the following tables shall be inserted, namely :–

"14. Details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) (Supplier to report)1277 RPH 2023 (Rajya kar anu.-2) (Order no. 267) (Niyamavali-59) Data-4e 28 mRrj izns'k vlk/kkj.k xtV] 22 fnlEcj] 2022

14A. Amendement to details of the supplies madr through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) (Supplier to report)

15. Details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) (e-commerce operator to report)

15A (I). Amendment to details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) (e-commerce operator to report, for registered recipients)

15A (II). Amendment to details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) (e-commerce operator to report, for unregistered recipients)

(r) For the instructions, the following shall be substituted, namely :–

"A. General Instructions ,–

1. Terms used :–

(a) GSTIN : Gooods and Services Tax Identification Number

(b) UIN : Unique Identity Number

(c) UQC : Unit Quantity Code

(d) HSN : Harmonized System of Nomenclature

(e) POS : Place of Supply (Respective State)

(f) TCS : Tax collection at source by e-commerce operator (g) SEZ : Special Economic Zone

(h) ECO : E-commerce operator

(i) DTA : Domestic Tariff Area

(j) B to B           :    Supplies  from  one  registered  person  to  another
                          registered person
(k) B to C           :    Supplies  from  registered  person  to  unregistered
                          person

2. Quarterly taxpayers filing invoice details through GSTR-1 or IFF for the first two month(s) of the quarter shall not repeat such details while filing GSTR-1 of the quarter.

B. Table specific instructions,–

22. In the said rules, in FORM GST RFD-01, in Annexure-1, after statement-7, the following statement shall be inserted, namely :–

23. In the said rules, in FORM GST APL-02, in the heading, after the word, figures and brackets "rule 108(3)", the word, figures and brackets "and 109 (2)", shall be inserted.

24. In the said rules, after FORM GST APL-03, the following from shall be inserted, namely :–

"FORM GST APL-01/03W

(See rule 109C)

Application for Withdrawal of Appeal Application

1. GSTIN :

2. Name of Business (Legal) [in case appeal is filed under sub-section (1) of section 107] ;

3. Name and designation of the appellant [in case appeal is filed under sub-section (2) of section 107]:

4. Order No. and Date :

5. ARN of the Appeal and Date :

6. Reasons for Withdrawal :

(i) Acceptance of order of the adjudicating authority;

(ii) Acceptance of order of a Higher Appellate Authotity/Court on similar subject matter;

(iii) Need to file appeal again after rectification of mistakes/omission in the filed appeal;

(iv) Amount involved in appeal is less than the monetary limit fixed for Appeal by the board/commissioner;

(v) Any other reason.

7. Declaration [applicable in case appeal is filed under sub-section (1) of section 107)]:

I/We hereby solemnly affirm and declare that the information given herein is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.

Place : Signature

Date Name of Applicant/Applicant Officer

Designation/Status.".

25. In the said rules, after FORM GST DRC-01A, the following form shall be inserted, namely :–

"FROM GST DRC-01B

(See rule 88C)

PART-A (System Generated)

Intimation of difference in liability reported in statement of outward supplies anf that reported in return

Ref No.: Date :

GSTIN

Legal Name :

1. It is noticed that the tax payable by you, in accordance with the statement of outward supplies furnished by you in FORM GSTR-1 or using the invioce furnishing facility, exceeds the amount of tax paid by you in accordance with the return furnished in FORM GSTR-3B for the period by an amount of Rs. ................................... . the details thereof are as follows :

2. In accordancr with sub-rule (1) of rule 88C, you are hereby requested to either pay the said differential tax liability, along with interest under section 50, through FORM GST DRC-03 and furnish the detail thereof in Part-B of FORM GST DRC-01B, and/or furnish the reply in Part-B of FORM GST DRC-01B incorporating reasons in respect of that part of the differential tax liability that has remained unpaid, within a period of seven days.

3. It may be noted that where any amount remains unpaid within a period of seven days and where no explanation or reason is furnished by you or where the explanation or reason furnished by you is not found to be acceptable by the proper officer, the said amount shall be recoverable in accordance with the provisions of sectiona 79 of the Act.

4. This is a system generated notice and does not repuire signature.

PATE-B

Reply by Taxpayer in respect of the intimation of difference in liability

Reference No. of Intimation : Date :

A. I have paid the amount of the differential tax liability, as specified in Part A of FORM GST DRC-01B, fully or partially, along with interest under sectiion 50, throutgh FORM GST DRC-03, and the details thereof are as below :

AND/OR

B. The reasons in respect of that part of the differential tax liability that has remained unpaid, are as under :

Verification

I _______________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory

Name :

Designation/Status :

Place :

Date :

26. In the said rules, for FORM GSTR DRC-03, the following form shall be substituted, namely :–

"FORM GST DRC-03

[See rules 142(2) and 142(3)]

Intimation of payment made voluntarily or made against the show cause notice (SCN) or

statement or intimation of tax ascertained through FORM GST DRC-01A

8. Reasons, if any - <>

9. Verification -

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been conecealed therefrom.

Signature of Authorized Signatory

Name

Designation/Status

Date ......................................

NOTE :–

1. Payment to be made only in cash for deposit of erroneous refund of unutilised Input Tax Credit (ITC) and for deposit of erroneous refund of Integrated Goods and Services Tax (IGST), obtained in contravention of sub-rule (10) of rule 96.

2. ARN of FROM GST RFD-01`to be mentioned mandatorily if cause of payment is selected as – "'deposit of erroneous refund of unutilised ITC'.

3. Details of shipping bills to be entered in the same pattern in which the details have been entered in the returns.".

27. In the said rules, in FORM GST DRC-25,–

(i) after the words, "Revisional authority/", the words and letter, "Adjudicating authority or Appellate authority under Insolvency and Bankruptcy Code/" shall be inserted;

(ii) for the words, "before desposal of appeal or revision", the words, "before disposal of appeal or revision or any other proceedings" shall be substituted;

(iii) after the words, "giving effect of appeal/revision", the letters and words, "or any other proceedings" shall be inserted.

By order,

NITIN RAMESH GOKARN,

Pramukh Sachiv.

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