Uttar Pradesh Goods and Services Tax (Sixty-fifth Amendment) Rules, 2025

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ykblsUl Vw iksLV ,sV dUls'kuy jsV

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la[;k 70@X;kjg-2&25-9¼42½&17-Vh0lh0-71-m0iz0th0,l0Vh0fu;e-2017-vkns'k ¼336½-2025 y[kuÅ] 24 ekpZ] 2025

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vf/klwpuk

mÙkj çns'k lk/kkj.k [k.M vf/kfu;e] 1904 ¼vf/kfu;e la[;k 1 lu~ 1904½ dh /kkjk 21 ds lkFk ifBr mÙkj çns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼mÙkj çns'k vf/kfu;e la[;k 1 lu~ 2017½ dh /kkjk 164 }kjk çnÙk 'kfä;ksa dk ç;ksx djds jkT;iky] ifj"kn~ dh flQkfj'kksa ij] ,rn~}kjk mÙkj çns'k eky vkSj lsok dj fu;ekoyh] 2017 dk vxzrj la'kks/ku djus ds fy, fuEufyf[kr fu;ekoyh cukrs gSa] vFkkZRk~%&

mÙkj çns'k eky vkSj lsok dj ¼iSalBoka la'kks/ku½ fu;ekoyh] 2025

1&¼1½ ;g fu;ekoyh mÙkj çns'k eky vkSj lsok dj ¼iSalBoka la'kks/ku½ laf{kIr uke vkSj çkjEHk

fu;ekoyh] 2025 dgh tk;sxhA

¼2½ bl fu;ekoyh esa vU;Fkk micaf/kr ds flok;] ;g rkjh[k 08 vDVwcj] 2024

ls ço`Ùk gq;h le>h tk;sxh A

fu;e 36 dk la'kks/ku

2&mÙkj çns'k eky vkSj lsok dj fu;ekoyh] 2017 ¼ftls vkxs mä fu;ekoyh dgk x;k gS½ esa fu;e 36 ds mifu;e ¼3½ esa 'kCn ^^rF;ksa dks fNikus^^ ds i'pkr~ 'kCn vkSj vad] ^^/kkjk 74 ds v/khu^^ c<+k fn;s tk,axsA26 RPH Goods & Service (Order no. 336) 2025 Data 8E 2 mRrj izns'k vlk/kkj.k xtV] 24 ekpZ] 2025 fu;e 46 dk la'kks/ku

3&rkjh[k 1 uoacj] 2024 ls mä fu;ekoyh ds fu;e 46 esa]& ¼d½ [kaM ¼/k½ ds i'pkr~ nwljk ijarqd fudky fn;k tk,xk; ¼[k½ rhljs ijarqd esa 'kCn ^^ijarq ;g Hkh fd dh n'kk esa^^ ds LFkku ij 'kCn ^^ijarq ;g vkSj fd dh n'kk esa^^ 'kCn j[k fn;s tk,axsA

4&mä fu;ekoyh esa fu;e 47 ds i'pkr~ rkjh[k 1 uoacj] 2024 ls fuEufyf[kr fu;e 47 d dk c<+k;k tkuk fu;e c<+k fn;k tk,xk] vFkkZRk~&

^^47 d- mu ekeyksa esa dj chtd tkjh djus ds fy, le; lhek tgka çkfIrdrkZ dks chtd tkjh djuk visf{kr gS] fu;e 47 esa varfoZ"V fdlh ckr ds gksrs gq, Hkh tgka fu;e 46 esa fufnZ"V chtd jftLVªh—r O;fä] tks /kkjk 9 dh mi/kkjk ¼3½ ;k mi/kkjk ¼4½ ds v/khu dj dk lank; djus ds fy, nk;h gS] }kjk /kkjk 31 dh mi/kkjk ¼3½ ds [kaM ¼p½ ds v/khu tkjh fd, tkus ds fy, visf{kr gS] og ;FkkfLFkfr eky ;k lsok ;k nksuksa ds mä çnk; dh çkfIr dh rkjh[k ls rhl fnuksa dh vof/k ds Hkhrj mä chtd tkjh djsxkA^^

fu;e 66 dk la'kks/ku

5&mä fu;ekoyh esa fu;e 66 ds mifu;e ¼1½ esa 'kCn] v{kj vkSj vad ^^ç:i th,lVhvkj&7^^ ds i'pkr rkjh[k 1 uoEcj] 2024 ls 'kCn ^^dSys.Mj ekl ds mÙkjorhZ ekl ds nlosa fnu ;k mlls igys^^ c<+k fn;s tk,axs A

6&mä fu;ekoyh ds fu;e 86 ds mifu;e ¼4[k½ ds [kaM ¼[k½ esa 'kCn] dks"Bd fu;e 86 dk la'kks/ku

vkSj vad ^^fu;e 96 ds mifu;e ¼10½ ds mYya?ku esa^^ fudky fn;s tk,axsA

fu;e 88 [k dk la'kks/ku

7&mä fu;ekoyh ds fu;e 88 [k ds mifu;e ¼1½ esa 'kCn vkSj vad ^^;k /kkjk 74^^ ds i'pkr rkjh[k 1 uoEcj] 2024 ls 'kCn] vad vkSj v{kj] ^^;k /kkjk 74d^^ c<+k fn;s tk,axs A

fu;e 88?k dk la'kks/ku

8&mä fu;ekoyh ds fu;e 88?k ds mifu;e ¼3½ esa ^^;k /kkjk 74^^ 'kCnksa vkSj vadksa ds i'pkr rkjh[k 1 uoEcj] 2024 ls 'kCn] vad vkSj v{kj ^^;k /kkjk 74 d^^ c<+k fn;s tk,axs A

fu;e 89 dk la'kks/ku

9&mä fu;ekoyh ds fu;e 89 esa]& ¼d½ mifu;e ¼4½ esa]&

¼i½ [kaM ¼[k½ esa] 'kCn] dks"Bd vad vkSj v{kj ^^buiqV dj çR;; ls fHkUu ftlds fy, mifu;e 4 ¼d½ ;k mifu;e 4 ¼[k½ ;k nksuksa ds v/khu çfrnk; dk nkok fd;k x;k gS]^^ fudky fn;s tk;saxsA

¼ii½ [kaM ¼x½ esa] 'kCn] dks"Bd] vad vkSj v{kj ^^iwfrZ;ksa ds vkorZ ls fHkUu] ftlds lEca/k esa mifu;e 4 ¼d½ ;k mifu;e 4 ¼[k½ ;k nksuksa ds v/khu çfrnk; dk nkok fd;k x;k gS]^^ fudky fn;s tk,axsA

¼iii½ [kaM ¼³½ esa] 'kCn ^^lqlaxr vof/k ds nkSjku^^ ls çkjEHk gksus okyh vkSj 'kCn ^^vioftZr djrs gq,^^ ij lekIr gksus okyh yEch ykbu ds LFkku ij 'kCn ^^lqlaxr vof/k ds nkSjku 'kwU; nj iwfrZ;ksa ls fHkUu NwV çkIr iwfrZ;ksa ds ewY; dks vioftZr djrs gq,^^ j[k fn, tk,axsA

¼[k½ mifu;e ¼4d½ vkSj mifu;e ¼4[k½ fudky fn;k tk,xk( ¼x½ mifu;e ¼5½ ds Li"Vhdj.k esa] [k.M ¼d½ esa] 'kCn] dks"Bd] vad vkSj v{kj ^^buiqV dj çR;; ls fHkUu ftlds fy, mifu;e 4 ¼d½ ;k mifu;e 4 ¼[k½ ;k nksuksa ds v/khu çfrnk; dk nkok fd;k x;k gS^^ fudky fn;s tk,axsA

10&mä fu;ekoyh ds fu;e 96 esa] mifu;e ¼10½ fudky fn;k tk,xk A

fu;e 96 dk la'kks/ku

fu;e 96 [k dk la'kks/ku

11&mä fu;ekoyh ds fu;e 96[k ds mifu;e ¼1½ esa 'kCn vkSj vad ^^/kkjk 73 ;k /kkjk 74^^ ds LFkku ij rkjh[k 1 uoacj] 2024 ls 'kCn] vad vkSj v{kj] ^^/kkjk 73 ;k /kkjk 74 ;k /kkjk 74d ;FkkfLFkfr^^ j[k fn;s tk,axsA26 RPH Goods & Service (Order no. 336) 2025 Data 8E mRrj izns'k vlk/kkj.k xtV] 24 ekpZ] 2025 3 fu;e 121 dk la'kks/ku

12&mä fu;ekoyh ds fu;e 121 esa 'kCn vkSj vad ^^/kkjk 73 ;k /kkjk 74 ds v/khu dk;Zokfg;ka] ;FkkfLFkfr^^ ds LFkku ij rkjh[k 1 uoacj] 2024 ls 'kCn] vad vkSj v{kj ^^/kkjk 73 ;k /kkjk 74 ;k /kkjk 74 d ds v/khu dk;Zokfg;ka] ;FkkfLFkfr^^ j[k fn, tk,axsA

fu;e 142 dk la'kks/ku

13&mä fu;ekoyh ds fu;e 142 esa rkjh[k 1 uoacj] 2024 ls& ¼d½ mifu;e ¼1½ esa&

¼i½ [kaM ¼d½ esa 'kCn vkSj vad ^^;k /kkjk 74^^ ds i'pkr~ 'kCn] vad vkSj v{kj

^^;k /kkjk 74 d^^ c<+k fn, tk,axsA

¼ii½ [kaM ¼[k½ esa 'kCn vkSj vad ^^/kkjk 74 dh^^ ds i'pkr~ 'kCn] dks"Bd] vad

vkSj v{kj ^^;k /kkjk 74 d dh mi/kkjk ¼3½^^ c<+k fn, tk,axs A ¼[k½ mifu;e ¼1 d½ esa] 'kCn vkSj vad ^^/kkjk 74 dh^^ ds i'pkr~ 'kCn] dks"Bd]

vad vkSj v{kj ^^;k /kkjk 74d dh mi/kkjk ¼1½^^ c<+k fn, tk,axsA

¼x½ mifu;e ¼2½ esa 'kCn] dks"Bd vkSj vad ^^;k /kkjk 74 dh mi/kkjk ¼5½ ds mica/kksa ds vuqlj.k esa ;FkkfLFkfr dj] C;kt vkSj 'kkfLr^^ ds LFkku ij 'kCn] dks"Bd] vad vkSj v{kj ^^;k /kkjk 74d dh mi/kkjk ¼8½ ds [kaM ¼i½ ;k /kkjk 74 dh mi/kkjk ¼5½ ;k /kkjk 74d dh mi/kkjk ¼9½ ds [kaM ¼i½ ds vuqlj.k esa] ;FkkfLFkfr dj] C;kt vkSj 'kkfLr^^ j[k fn, tk,axsA

¼?k½ mifu;e ¼2[k½ esa 'kCn vkSj vad ^^;k /kkjk 74^^ ds i'pkr~ 'kCn] vad vkSj

v{kj ^^;k /kkjk 74d^^ c<+k fn, tk,axsA

¼³½ mifu;e 3 ds LFkku ij fuEufyf[kr mifu;e j[k fn;k tk,xk vFkkZr%& ^^¼3½ tgka dj ls çHkk;Z dksbZ O;fä /kkjk 73 dh mi/kkjk ¼8½ ds v/khu ;k /kkjk

74d dh mi/kkjk ¼8½ ds [kaM ¼ii½ ds v/khu ;FkkfLFkfr dj vkSj C;kt ;k /kkjk 74 dh mi/kkjk ¼8½ ds v/khu ;k /kkjk 74d dh mi/kkjk ¼9½ ds [kaM ¼ii½ ds v/khu ;FkkfLFkfr dj] C;kt vkSj 'kkfLr dk muesa fofufnZ"V vof/k ds Hkhrj lank; djrk gS ;k tgka lacaf/kr O;fä /kkjk 129 dh mi/kkjk ¼1½ esa fufnZ"V fdlh jde dk ml /kkjk dh mi/kkjk ¼3½ ds v/khu tkjh dh xbZ lwpuk ds 7 fnu ds Hkhrj fdUrq mä mi/kkjk ¼3½ ds v/khu vkns'k ds tkjh gksus ls iwoZ lank; djrk gS] rks og ç:i th,lVh Mhvkjlh&03 esa ,sls lank; dks leqfpr vf/kdkjh dks lwfpr djsxk vkSj leqfpr vf/kdkjh mä lwpuk ds laca/k esa dk;Zokgh dk lekiu djrs gq, ç:i th,lVh Mhvkjlh&05 esa lwpuk tkjh djsxkA^^

¼p½ mifu;e ¼4½ esa 'kCn vkSj vad ^^/kkjk 74 dh^^ ds i'pkr~ 'kCn] dks"Bd] vad

vkSj v{kj ^^;k /kkjk 74 d dh mi/kkjk ¼6½^^ c<+k fn, tk,axsA

¼N½ mifu;e ¼5½ esa 'kCn vkSj vad ^^;k /kkjk 74^^ ds i'pkr~ 'kCn] vad vkSj v{kj

^^;k /kkjk 74d^^ c<+k fn, tk,axs A

14&mä fu;ekoyh ds fu;e 163 ds i'pkr~ rkjh[k 1 uoacj] 2024 ls fu;e 164 dk c<+k;k tkuk fuEufyf[kr fu;e c<+k fn;k tk,xk] vFkkZr%&

^^164- /kkjk 73 ds v/khu tkjh dh xbZ ekaxksa ds laca/k esa /kkjk 128d ds v/khu dk;Zokgh dks can djus ds fy, çfØ;k vkSj 'krsaZ ¼1½ dksbZ O;fä tks /kkjk 128d dh mi/kkjk ¼1½ ds [kaM ¼d½ esa mfYyf[kr fdlh lwpuk ;k fdlh dFku ds laca/k esa C;kt ;k 'kkfLr ;k nksuksa ds vf/kR;tu ds fy, ik= gS] rks og ekax fd, x, dj ds laca/k esa ç:i th,lVh Mhvkjlh&03 esa fd, x, lank;ksa ds C;kSjksa ds lkFk ;FkkfLFkfr mä lwpuk ;k dFku dk C;kSjk nsrs gq, lkekU; iksVZy ij ç:i th,lVh ,lih,y&01 esa bysDVª'fud :i ls vkosnu Qkby dj ldsxk A

¼2½ dksbZ O;fä tks /kkjk 128d dh mi/kkjk ¼1½ ds [kaM ¼[k½ vkSj [kaM ¼x½ esa mfYyf[kr vkns'kksa ds laca/k esa C;kt ;k 'kkfLr ;k nksuksa ds vf/kR;tu ds fy, ik= gS] rks og ekax fd, x, dj ds laca/k esa fd, x, lank;ksa ds C;kSjksa ds lkFk mä vkns'k dk C;kSjk nsrs gq, lkekU; iksVZy ij ç:i th,lVh ,lih,y&02 esa bysDVª'fud :i ls vkosnu Qkby dj ldsxk %

ijarq ;g fd ,sls ekax fd, x, dj ds laca/k esa lank; dsoy mä vkns'k }kjk

l`ftr ukes çfof"V ds le{k bysDVª'fud nkf;Ro jftLVj esa jde çR;; djds fd;k tk,xk%

ijarq ;g vkSj fd ;fn ,sls ekax fd, x, dj ds laca/k esa lank; ç:i th,lVh Mhvkjlh&03 ds ek/;e ls fd;k x;k gS] rks ç:i th,lVh ,lih,y&02 esa vkosnu Qkby djus ls iwoZ] fu;e 142 ds mifu;e ¼2[k½ esa ;Fkkfofgr ç:i th,lVh Mhvkjlh&03d esa] mä ekax ds fy, l`ftr ukes çfof"V ds le{k bysDVª'fud nkf;Ro jftLVj esa mä jde ds çR;; ds fy, mä O;fä }kjk vkosnu Qkby fd;k tk,xk A26 RPH Goods & Service (Order no. 336) 2025 Data 8E 4 mRrj izns'k vlk/kkj.k xtV] 24 ekpZ] 2025 ¼3½ tgka /kkjk 128d dh mi/kkjk ¼1½ esa mfYyf[kr lwpuk ;k dFku ;k vkns'k esa vkaf'kd :i ls xyr çfrnk; ds dkj.k vkSj vkaf'kd :i ls vU; dkj.kksa ls dj dh ekax Hkh lfEefyr gS] rks mä mi/kkjk ds v/khu vf/klwfpr rkjh[k dks ;k blls iwoZ dsoy mä lwpuk ;k dFku ;k vkns'k esa ekax fd, x, dj dh iw.kZ jde ds lank; ds i'pkr~ gh mifu;e ¼1½ ;k mifu;e ¼2½ ds v/khu dksbZ vkosnu Qkby fd;k tk ldsxkA

¼4½ tgka /kkjk 128d dh mi/kkjk ¼1½ esa mfYyf[kr lwpuk ;k dFku ;k vkns'k esa vkaf'kd :i ls mä mi/kkjk esa mfYyf[kr vof/k ds fy, vkSj vkaf'kd :i ls mä mi/kkjk esa mfYyf[kr vof/k ls fHkUu vof/k ds fy, dj dh ekax lfEefyr gS] rks mä mi/kkjk ds v/khu vf/klwfpr rkjh[k dks ;k blls iwoZ dsoy mä lwpuk ;k dFku ;k vkns'k esa ekax fd, x, dj dh iw.kZ jde ds lank; ds i'pkr~ gh mifu;e ¼1½ ;k mifu;e ¼2½ ds v/khu vkosnu Qkby fd;k tk ldsxk A

¼5½ mifu;e ¼1½ ;k mifu;e ¼2½ ds v/khu lans; jde og jde gksxh] tks /kkjk 73 ds v/khu ;FkkfLFkfr lwpuk ;k dFku ;k vkns'k ds fuca/ku esa lans; jde esa ls ml jde tks /kkjk 16 dh mi/kkjk ¼5½ ;k mi/kkjk ¼6½ ds vuqlj.k esa lans; ugha gS] dks ?kVkdj lans; cuh jgrh gSA

¼6½ dksbZ O;fä tks mifu;e ¼1½ ;k mifu;e ¼2½ ds v/khu dksbZ vkosnu Qkby djuk pkgrk gS] /kkjk 128 d dh mi/kkjk ¼1½ ds v/khu vf/klwfpr rkjh[k ls rhu ekl dh vof/k ds Hkhrj ,slk dj ldrk gS%

ijarq ;g fd tgka /kkjk 128d dh mi/kkjk ¼1½ ds igys ijarqd esa fufnZ"V ekeyksa esa dksbZ vkosnu ç:i th,lVh ,lih,y&02 esa Qkby fd;k tkuk gS] mä vkosnu dks Qkby djus ds fy, le;&lhek /kkjk 73 ds v/khu ,sls dj dk iqufuZ/kkZj.k djrs gq, leqfpr vf/kdkjh ds vkns'k dh lalwpuk dh rkjh[k ls Ng ekl gksxh A

¼7½ mifu;e ¼1½ ;k mifu;e ¼2½ ds v/khu vkosnu] ;g LFkkfir djus ds fy, fd vkosnd /kkjk 128d ds fuca/kuksa esa dj ;k 'kkfLr ;k nksuksa ds vf/kR;tu ds fy, ik= gS] ;FkkfLFkfr] fdlh vihy çkf/kdkjh ;k vf/kdj.k ;k U;k;ky; ds le{k Qkby dh xbZ vihy ;k fjV ;kfpdk] ;fn dksbZ gks] ds çR;kgj.k ds lk{; laca/kh nLrkost ls layXu gksxk % ijarq ;g fd tgka vkosnd us ;FkkfLFkfr vihy çkf/kdkjh ;k vihy vf/kdj.k ;k fdlh U;k;ky; ds le{k dksbZ vihy ;k fjV ;kfpdk ds çR;kgj.k ds fy, dksbZ vkosnu Qkby fd;k gS fdarq mifu;e ¼1½ ;k mifu;e ¼2½ ds v/khu vkosnu Qkby djus dh rkjh[k rd lacaf/kr çkf/kdkjh }kjk çR;kgj.k ds fy, dksbZ vkns'k tkjh ugha fd;k x;k gS] vkosnd mifu;e ¼1½ ;k mifu;e ¼2½ ds v/khu vkosnu ds lkFk mä vihy ;k fjV ;kfpdk ds çR;kgj.k ds fy, Qkby fd, x, ,sls vkosnu ;k nLrkost dh çfr viyksM djsxk vkSj lacaf/kr çkf/kdkjh }kjk çR;kgj.k ds fy, mä vkns'k ds tkjh gksus ds ,d ekl ds Hkhrj lkekU; iksVZy ij mä vihy ;k fjV ;kfpdk ds çR;kgj.k ds fy, vkns'k dh çfr dks viyksM djsxk A

¼8½ tgka leqfpr vf/kdkjh dk ;g –f"Vdks.k gS fd ç:i th,lVh ,lih,y&01 ;k ç:i th,lVh ,lih,y&02 esa fd;k x;k vkosnu ukeatwj fd;s tkus ds fy, nk;h gS D;ksafd /kkjk 128d ds vuqlkj C;kt ;k 'kkfLr ;k nksuksa ds vf/kR;tu ds fy, ik= ugha gS] og mä vkosnu dh çkfIr dh rkjh[k ls rhu ekl ds Hkhrj ç:i th,lVh ,lih,y&03 esa vkosnd dks lkekU; iksVZy ij lwpuk tkjh djsxk vkSj vkosnd dks lquokbZ fd, tkus dk volj Hkh çnku djsxkA

¼9½ mifu;e ¼8½ ds v/khu lwpuk dh çkfIr ij vkosnd mä lwpuk dh çkfIr dh rkjh[k ls ,d ekl dh vof/k ds Hkhrj ç:i th,lVh ,lih,y&04 esa lkekU; iksVZy ij mä lwpuk dk mÙkj Qkby dj ldsxk A

¼10½ ;fn leqfpr vf/kdkjh dk ;g lek/kku gks tkrk gS fd vkosnd /kkjk 128 d ds vuqlkj C;kt vkSj 'kkfLr ds vf/kR;tu ds fy, ik= gS] og /kkjk 128d ds v/khu mä vkosnu dks Lohdkj djus vkSj dk;Zokfg;ksa dk lekiu djus ds fy, lkekU; iksVZy ij ç:i th,lVh ,lih,y&05 esa vkns'k tkjh djsxkA

¼11½ ,sls ekeyksa esa tgka mifu;e ¼10½ ds v/khu leqfpr vf/kdkjh }kjk ç:i th,lVh ,lih,y&05 esa vkns'k tkjh fd;k x;k gS%&26 RPH Goods & Service (Order no. 336) 2025 Data 8E mRrj izns'k vlk/kkj.k xtV] 24 ekpZ] 2025 5 ¼d½ /kkjk 128d dh mi/kkjk ¼1½ ds [kaM ¼d½ esa fufnZ"V fdlh lwpuk ;k dFku ls lacaf/kr ç:i th,lVh ,lih,y&01 esa Qkby fd, x, fdlh vkosnu ds laca/k esa] fu;e 142 ds mifu;e ¼5½ ds vuqlkj ç:i th,lVh Mhvkjlh&07 esa vkns'k dk lkj mä lwpuk ;k fooj.k ds laca/k esa leqfpr vf/kdkjh }kjk tkjh fd;k tkuk visf{kr ugha gksxk(

¼[k½ /kkjk 128d dh mi/kkjk ¼1½ ds [kaM ¼[k½ ;k [kaM ¼x½ esa fufnZ"V fdlh vkns'k ls lacaf/kr ç:i th,lVh ,lih,y&02 esa Qkby fd, x, fdlh vkosnu ds laca/k esa] bysDVª'fud nkf;Ro jftLVj ds Hkkx 2 esa l`ftr nkf;Ro dks rn~uqlkj la'kksf/kr fd;k tk,xkA

¼12½ ;fn leqfpr vf/kdkjh vkosnd ds mÙkj ls larq"V ugha gS] leqfpr vf/kdkjh

mä vkosnu dks ukeatwj djrs gq, ç:i th,lVh ,lih,y&07 esa vkns'k tkjh djsxk A

¼13½ ¼d½ ,sls ekeyksa esa tgka ç:i th,lVh ,lih,y&03 esa lwpuk tkjh ugha dh xbZ gS] leqfpr vf/kdkjh ;FkkfLFkfr ç:i th,lVh ,lih,y&01 ;k ç:i th,lVh ,lih,y&02 esa vkosnu dh çkfIr dh rkjh[k ls rhu ekl dh vof/k ds Hkhrj mifu;e ¼10½ ds v/khu vkns'k tkjh djsxkA

¼[k½ ,sls ekeyksa esa tgka ç:i th,lVh ,lih,y&03 esa lwpuk tkjh dh xbZ gS leqfpr vf/kdkjh ç:i th,lVh ,lih,y&04 esa vkosnd ds mÙkj dh çkfIr dh rkjh[k ls rhu ekl dh vof/k ds Hkhrj ;k tgka vkosnd ls dksbZ mÙkj çkIr ugha gqvk gS ç:i th,lVh ,lih,y&03 esa lwpuk ds tkjh gksus dh rkjh[k ls pkj ekl dh vof/k ds Hkhrj mifu;e ¼10½ ;k mifu;e ¼12½ esa vkns'k tkjh djsxk A

Li"Vhdj.k & bl mifu;e ds ç;kstu ds fy, mifu;e ¼7½ ds ijarqd esa fufnZ"V ekeyksa esa] ;FkkfLFkfr vihy ;k fjV ds çR;kgj.k ds fy, vkns'k dks çLrqr djus dh rkjh[k rd mifu;e ¼1½ ;k mifu;e ¼2½ ds v/khu vkosnu ds Qkby djus dh rkjh[k ls le;kof/k dks bl mifu;e ds [kaM ¼d½ ;k [kaM ¼[k½ le;kof/k dh x.kuk djrs le; lfEefyr ugha fd;k tk,xk A

¼14½ ;fn mifu;e ¼13½ esa fofufnZ"V le; vof/k ds Hkhrj leqfpr vf/kdkjh ds }kjk dksbZ vkns'k tkjh ugha fd;k x;k gS] rc ;FkkfLFkfr] ç:i th,lVh ,lih,y&01 ;k ç:i th,lVh ,lih,y&02 esa vkosnu dks Loh—r gqvk le>k tk,xk vkSj dk;Zokgh iw.kZ gqbZ ekuh tk,xh A

¼15½ ¼d½ ,sls ekeyksa esa tgka /kkjk 107 dh mi/kkjk ¼1½ esa fofufnZ"V le;kof/k ds Hkhrj ç:i th,lVh ,lih,y&07 esa vkns'k ds fo#) dksbZ vihy Qkby ugha dh xbZ gS] /kkjk 128d dh mi/kkjk ¼1½ ds [kaM ¼[k½ ;k [kaM ¼x½ esa mfYyf[kr vkns'k ds fo#) vkosnd }kjk Qkby dh xbZ vkSj /kkjk 128d dh mi/kkjk ¼3½ ds vuqlkj ç:i th,lVh ,lih,y&02 esa vkosnu Qkby djus ds fy, okil yh xbZ ewy vihy] ;fn dksbZ gks] dks çR;kofrZr fd;k tk,xkA

¼[k½ ,sls ekeyksa esa tgka C;kt] ;k 'kkfLr] ;k nksuksa ds vf/kR;tu gsrq vkosnu dks vLohdkj djus ds fy, vkns'k ds fo#) ç:i th,lVh ,lih,y&07 esa vihy nkf[ky dh tkrh gS] ;fn&

¼i½ vihy çkf/kdkjh us ;g fu.kZ; fn;k gS fd leqfpr vf/kdkjh us ç:i th,lVh ,lih,y&07 esa C;kt] ;k 'kkfLr] ;k nksuksa ds vf/kR;tu ds fy, vkosnu dks xyr rjhds ls vLohdkj dj fn;k gS] mä vihy çkf/kdkjh mä vkosnu dks Lohdkj djrs gq, vkSj /kkjk 128d ds v/khu dk;Zokgh dks lekIr djrs gq, lkekU; iksVZy ij ç:i th,lVh ,lih,y&06 esa vkns'k ikfjr djsxk( ;k

¼ii½ vihy çkf/kdkjh us ;g fu.kZ; fn;k gS fd leqfpr vf/kdkjh us ç:i th,lVh ,lih,y&07 esa C;kt] ;k 'kkfLr] ;k nksuksa ds vf/kR;tu ds fy, vkosnu dks lgh rjhds ls vLohdkj dj fn;k gS] /kkjk 128d dh mi/kkjk ¼1½ ds [kaM ¼[k½ ;k [kaM ¼x½ esa mfYyf[kr vkns'k ds fo#) vkosnd }kjk nkf[ky vkSj /kkjk 128d dh mi/kkjk ¼3½ ds vuqlkj ç:i th,lVh ,lih,y&02 esa vkosnu nkf[ky djus ds fy, okil yh x;h ewy vihy] ;fn dksbZ gks] bl 'krZ ds v/;/khu çR;kofrZr dh tk,xh fd vkosnd ç:i th,lVh ,ih,y&04 esa vihy çkf/kdkjh }kjk vkns'k tkjh djus dh rkjh[k ls rhu eghus dh vof/k ds Hkhrj ç:i th,lVh ,lih,y&08 esa iksVZy ij bysDVª'fud :i ls ,d opuca/k nkf[ky djrk gS] fd mlus vihy çkf/kdkjh ds mä vkns'k ds fo#) u rks dksbZ vihy nkf[ky dh gS vkSj u gh nkf[ky djus dks vk'kkf;r gSA26 RPH Goods & Service (Order no. 336) 2025 Data 8E 6 mRrj izns'k vlk/kkj.k xtV] 24 ekpZ] 2025 ¼16½ ,sls ekeyksa esa tgka djnkrk ls /kkjk 128d dh mi/kkjk ¼1½ ds nwljs ijarqd ds vuqlkj dj ns;rk dh vfrfjä jde dk lank; djuk visf{kr gS vkSj ,slk vfrfjä lank; mä ijarqd esa fofufnZ"V le;&lhek ds Hkhrj ugha fd;k tkrk gS] ogka ç:i th,lVh ,lih,y&05 ;k ç:i th,lVh ,lih,y&06 esa tkjh vkns'k ds vuqlkj mä /kkjk ds v/khu C;kt ;k 'kkfLr ;k nksuksa dk vf/kR;tu] ;fn dksbZ gks] 'kwU; gks tk,xkA

¼17½ ,sls ekeyksa esa tgka djnkrk ls =qfViw.kZ çfrnk; ls lacaf/kr fdlh ekax ds laca/k esa ;k /kkjk 128d dh mi/kkjk ¼1½ esa mfYyf[kr vof/k ls fHkUu vof/k ls lacaf/kr ekax ds dkj.k C;kt] ;k 'kkfLr] ;k nksuksa dh dksbZ jde dk lank; djuk visf{kr gS vkSj ,slh jde dk fooj.k ç:i th,lVh ,lih,y&05 ;k ç:i th,lVh ,lih,y&06 esa mfYyf[kr fd;k x;k gS] vkosnd] ;FkkfLFkfr] ç:i th,lVh ,lih,y&05 ;k ç:i th,lVh ,lih,y&06 esa vkns'k tkjh djus dh rkjh[k ls rhu eghus dh vof/k ds Hkhrj C;kt] ;k 'kkfLr] ;k nksuksa dh mä jde dk lank; djsxk] vkSj tgka mä jde mä le;kof/k ds Hkhrj lanÙk ugha dh tkrh gS] ç:i th,lVh ,lih,y&05 ;k ç:i th,lVh ,lih,y&06 esa tkjh vkns'k ds vuqlkj /kkjk 128d ds v/khu C;kt] ;k 'kkfLr] ;k nksuksa dk vf/kR;tu 'kwU; gks tk,xkA

Li"Vhdj.k%& bl fu;e ds ç;kstuksa ds fy,] bl fu;e ds v/khu vkns'k tkjh djus ds fy, leqfpr vf/kdkjh]&

¼d½ ,sls ekeyksa esa tgka C;kt] ;k 'kkfLr] ;k nksuksa ds vf/kR;tu ds fy, vkosnu /kkjk 128d dh mi/kkjk ¼1½ ds [kaM ¼d½ esa mfYyf[kr uksfVl ;k dFku ds laca/k esa fd;k tkrk gS] /kkjk 73 ds vuqlkj vkns'k tkjh djus ds fy, leqfpr vf/kdkjh gksxk( vkSj ¼[k½ ,sls ekeyksa esa tgka C;kt] ;k 'kkfLr] ;k nksuksa ds vf/kR;tu ds fy, vkosnu /kkjk 128d dh mi/kkjk ¼1½ ds [kaM ¼[k½ ;k [kaM ¼x½ esa mfYyf[kr vkns'k ds laca/k esa fd;k tkrk gS] vf/kfu;e dh /kkjk 79 esa fufnZ"V leqfpr vf/kdkjh gksxkA^^

15&mä fu;ekoyh esa] ç:i th,lVh vkjbZth&20 ds LFkku ij fuEufyf[kr ç:i j[k fn;k tk,xk] vFkkZRk~%&

ç:i th,lVh vkjbZth&20 dk la'kks/ku

^^ç:i th,lVh vkjbZth&20 [fu;e 22 ¼4½ ns[ksa] lanHkZ la[;k& tsM, 260821000033, rkjh[k% fnu@ekg@o"kZ

lsok esa]

th,lVhvkbZ,u@;wvkbZ,u% dkj.k crkvks uksfVl la[;k% <,llh,u la[;k> rkjh[k% fnu@ekg@o"kZ

jftLVªhdj.k jí djus dh dk;Zokgh can djus dk vkns'k

bldk lanHkZ Åij fufnZ"V dkj.k crkvks uksfVl ds mÙkj esa ,vkj,u------------------------------ rkjh[k------------------------ }kjk nkf[ky vkids mÙkj ls gSA vkids mÙkj vkSj@;k lquokbZ ds nkSjku çLrqr fd, x, fuosnuksa ij fopkj djus ds i'pkr] jftLVªhdj.k jí djus ds fy, çkjaHk dh xbZ dk;Zokgh fuEufyf[kr dkj.kksa ls fujLr ekuh tkrh gS%

<>

;k

;g mÙkj çns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼mÙkj çns'k vf/kfu;e la[;k 1 lu~ 2017½ ds fu;e 10d ds mica/kksa ds mYya?ku ds fy, lanHkZ la[;k <,llh,ula[;k> rkjh[k% fnu@ekg@o"kZ ds }kjk vkjbZth&31 esa tkjh fd, x, uksfVl ds lanHkZ esa gSA26 RPH Goods & Service (Order no. 336) 2025 Data 8E mRrj izns'k vlk/kkj.k xtV] 24 ekpZ] 2025 7 pwafd vkius ç.kkyh esa lkekU; iksVZy ij cSad [kkrs dk fof/kekU; fooj.k çLrqr fd;k gS] blfy, jftLVªhdj.k jí djus ds fy, çkjaHk dh xbZ dk;Zokgh lekIr dh tkrh gSA

;k

;g mÙkj çns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼mÙkj çns'k vf/kfu;e la[;k 1 lu~ 2017½ dh /kkjk 29 dh mi&/kkjk ¼2½ ds [kaM ¼[k½ ;k [kaM ¼x½ ds mica/kksa ds mYya?ku ds fy, lanHkZ la[;k <,llh,u> la[;k rkjh[k% fnu@ekg@o"kZ ds }kjk vkjbZth&31 esa tkjh fd, x, uksfVl ds lanHkZ esa gSA pwafd vkius iwoksZä uksfVl tkjh gksus dh rkjh[k dks ns; lHkh yafcr fooj.kh nkf[ky dj nh gSa] rFkk Lo&fu/kkZfjr dj dk lank; dj fn;k gS] blfy, jftLVªhdj.k jí djus ds fy, çkjaHk dh xbZ dk;Zokgh lekIr dh tkrh gSA jftLVªhdj.k dk fuyacu rkjh[k@ekg@o"kZ ls okil fy;k tkrk gSA

gLrk{kj

inuke vf/kdkfjrk LFkku%

rkjh[k%^^-

16&mä fu;ekoyh ds ç:i th,lVh vkjbZth&31 esa] iSjk 6 ds i'pkRk~] fuEufyf[kr c<+k fn;k tk,xk] vFkkZRk%&

ç:i th,lVh vkjbZth&31 dk la'kks/ku

^^;k

fu;e 10d ds mYya?ku ds dkj.k fuyacu

1- ;g ns[kk x;k gS fd fu;e 10d ds mica/kksa ds vuqlkj] vkils jftLVªhdj.k

çnku fd, tkus ls rhl fnuksa ds Hkhrj cSad [kkrs dk fooj.k nsuk visf{kr gS] vkius

jftLVªhdj.k çnku fd, tkus dh rkjh[k ls rhl fnuksa ds Hkhrj cSad [kkrs dk fof/kekU;

fooj.k çLrqr ugha fd;k gSA

2- folaxfr ;k fo"kerk çFke –"V;k mÙkj çns'k eky vkSj lsok dj vf/kfu;e]

2017 ¼mÙkj çns'k vf/kfu;e la[;k 1 lu~ 2017½ vkSj r)hu cuk;h x;h fu;ekoyh ds

mica/kksa dk mYya?ku minf'kZr djrh gSa] ;fn larks"ktud

rks vkidk jftLVªhdj.k jí fd;s tkus dk nk;h gksxkA

3- ;g fopkj djrs gq, fd mijksä folaxfr ;k fo"kerk xaHkhj gSa vkSj jktLo

fgr ds fy, xaHkhj [krjk mRiUu djrh gSa] rRdky mik; ds :i esa] fu;e 21d ds

fuca/kuksa esa] bl lalwpuk dh rkjh[k ls vkidk jftLVªhdj.k fuyafcr fd;k tkrk gSA

4- rn~uqlkj] vkils vuqjks/k gS fd vki lkekU; iksVZy ij cSad [kkrs dk fof/kekU;

fooj.k çLrqr djsa ;k bl uksfVl dh çkfIr ls rhl fnuksa ds Hkhrj vf/kdkfjrk j[kus okys

dj vf/kdkjh dks mÙkj çLrqr djsa] ftlesa mijksä dfFkr folaxfr ;k fo"kerk ;k mYya?ku

dk Li"Vhdj.k fn;k x;k gksA th,lVh lkekU; iksVZy ij fdlh Hkh O;fä }kjk fdlh Hkh

rjg ls vkids çR;; i= dk dksbZ Hkh laHkkfor nq#i;ksx Hkh fofufnZ"V :i ls vf/kdkfjrk

okys vf/kdkjh ds /;ku esa yk;k tk ldrk gSA

5- vkids }kjk fu;r le; ds Hkhrj lkekU; iksVZy ij cSad [kkrs dk fof/kekU;

fooj.k çLrqr djus ds i'pkr jftLVªhdj.k dk fuyacu gVk fy;k tk,xkA26 RPH Goods & Service (Order no. 336) 2025 Data 8E 8 mRrj izns'k vlk/kkj.k xtV] 24 ekpZ] 2025 6- —i;k /;ku nsa fd ;fn vki fu;r le; ds Hkhrj lkekU; iksVZy ij cSad [kkrs dk fof/kekU; fooj.k çLrqr djus esa foQy jgrs gSa ;k fu;r le; ds Hkhrj mÙkj çLrqr djus esa foQy jgrs gSa rks vkidk jftLVªhdj.k jí fd;k tk ldrk gSA

vFkok

1- ;g ns[kk x;k gS fd fu;e 10d ds mica/kksa ds vuqlkj] vkils jftLVªhdj.k çkIr gksus ds rhl fnuksa ds Hkhrj cSad [kkrs dk fooj.k çLrqr djuk visf{kr gSA vkids }kjk çLrqr cSad [kkrs ds fooj.k dh tkudkjh cSad ds ikl miyC/k fooj.k ls esy ugha [kk jgh gSA

2- ;s folaxfr ;k fo"kerk,a çFke –"V;k mÙkj çns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼mÙkj çns'k vf/kfu;e la[;k 1 lu~ 2017½ vkSj r)hu cuk;h x;h fu;ekoyh ds mica/kksa dk mYya?ku minf'kZr djrh gSa] ;fn larks"ktud

3- ;g fopkj djrs gq, fd mijksä folaxfr ;k fo"kerk xaHkhj gSa vkSj jktLo fgr ds fy, xaHkhj [krjk mRiUu djrh gSa] rRdky mik; ds :i esa] fu;e 21d ds fuca/kuksa esa] bl lalwpuk dh rkjh[k ls vkidk jftLVªhdj.k fuyafcr fd;k tkrk gSA

4- rn~uqlkj] vkils vuqjks/k gS fd vki lkekU; iksVZy ij cSad [kkrs dk fof/kekU; fooj.k çLrqr djsa ;k bl uksfVl dh çkfIr ls rhl fnuksa ds Hkhrj vf/kdkfjrk j[kus okys dj vf/kdkjh dks mÙkj çLrqr djsa] ftlesa mijksä dfFkr folaxfr ;k fo"kerk ;k mYya?ku dk Li"Vhdj.k fn;k x;k gksA th,lVh lkekU; iksVZy ij fdlh Hkh O;fä }kjk fdlh Hkh rjg ls vkids çR;; i= dk dksbZ Hkh laHkkfor nq#i;ksx Hkh fofufnZ"V :i ls vf/kdkfjrk okys vf/kdkjh ds /;ku esa yk;k tk ldrk gSA

5- fu;r le; ds Hkhrj lkekU; iksVZy ij cSad [kkrs dk fof/kekU; fooj.k çLrqr djus ds i'pkr jftLVªhdj.k dk fuyacu gVk fy;k tk,xkA

6- —i;k /;ku nsa fd ;fn vki fu;r le; ds Hkhrj lkekU; iksVZy ij cSad [kkrs dk fof/kekU; fooj.k çLrqr djus esa foQy jgrs gSa ;k fu;r le; ds Hkhrj mÙkj nsus esa foQy jgrs gSa rks vkidk jftLVªhdj.k jí fd;k tk ldrk gSA

vFkok

1- ;g ns[kk x;k gS fd fu;e 21 ds [kaM ¼t½ ;k [kaM ¼>½ ds mica/kksa ds vuqlkj] vkils /kkjk 39 dh mi/kkjk ¼1½ ds v/khu fooj.kh nkf[ky djuk visf{kr gS] vkius yxkrkj Ng eghus ;k yxkrkj nks frekfg;ksa rd fooj.kh nkf[ky ugha dh gSA

2- ;s folaxfr ;k fo"kerk çFke –"V;k mÙkj çns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼mÙkj çns'k vf/kfu;e la[;k 1 lu~ 2017½ vkSj r)hu cuk;h x;h fu;ekoyh ds mica/kksa dk mYya?ku minf'kZr djrh gSa] ;fn budk larks"ktud Li"Vhdj.k ugha fd;k x;k rks vkidk jftLVªhdj.k jí fd;s tkus dk nk;h gksxkA

3- ;g fopkj djrs gq, fd mijksä folaxfr ;k fo"kerk xaHkhj gSa vkSj jktLo fgr ds fy, xaHkhj [krjk mRiUu djrh gSa] rRdky mik; ds :i esa] fu;e 21d ds mifu;e ¼2d½ ds fuca/kuksa esa] bl lalwpuk dh rkjh[k ls vkidk jftLVªhdj.k fuyafcr fd;k tkrk gSA

4- rn~uqlkj] vkils vuqjks/k gS fd vki lkekU; iksVZy ij /kkjk 39 dh mi/kkjk ¼1½ ds v/khu fooj.kh nkf[ky djsa ;k bl uksfVl dh çkfIr ls rhl fnuksa ds Hkhrj vf/kdkfjrk j[kus okys dj vf/kdkjh dks mÙkj çLrqr djsa] ftlesa mijksä dfFkr folaxfr ;k fo"kerk ;k mYya?ku dk Li"Vhdj.k fn;k x;k gksA th,lVh lkekU; iksVZy ij fdlh Hkh O;fä }kjk fdlh Hkh rjg ls vkids çR;; i= dk dksbZ laHkkfor nq#i;ksx Hkh fofufnZ"V :i ls vf/kdkfjrk okys vf/kdkjh ds /;ku esa yk;k tk ldrk gSA

5- lkekU; iksVZy ij /kkjk 39 dh mi/kkjk ¼1½ ds v/khu fooj.kh nkf[ky djus ds i'pkr jftLVªhdj.k dk fuyacu gVk fy;k tk,xkA

6- —i;k /;ku nsa fd ;fn vki fu;r rkjh[k ds Hkhrj lkekU; iksVZy ij /kkjk 39 dh mi/kkjk ¼1½ ds v/khu fooj.kh nkf[ky djus esa foQy jgrs gSa ;k fu;r le; ds Hkhrj mÙkj nsus esa foQy jgrs gSa rks vkidk jftLVªhdj.k jí fd;k tk ldrk gSA26 RPH Goods & Service (Order no. 336) 2025 Data 8E mRrj izns'k vlk/kkj.k xtV] 24 ekpZ] 2025 9 ç:i

17&mä fu;ekoyh ds ç:i th,lVhvkj&9 dh lkj.kh ds Hkkx III dh Øe

th,lVhvkj&9 la[;k 8 esa] Øe la[;k d vkSj mlls lacaf/kr çfof"V;ksa ds LFkku ij] fuEufyf[kr Øe

dk la'kks/ku

la[;k vkSj çfof"V;k¡ j[k nh tk,axh] vFkkZRk~%&

18&mä fu;ekoyh ds ç:i th,lVh ,ih,y&01 esa 1 uoacj] 2024 ls]&

,ih,y&01 dk ¼d½ çfof"V la[;k 15 esa]&

la'kks/ku

¼i½ [kaM ¼d½ dh lkj.kh ds ^^fof'kf"V;ka^^ ls lacaf/kr igys LraHk esa]

^^iwoZ&fu{ksi^^ ls lacaf/kr en ¼[k½ esa] dks"Bd] v{kj] 'kCn vkSj vad ^^¼[k½

iwoZ&fu{ksi ¼fookfnr dj@midj dk 10% ijUrq lhth,lVh] ,lth,lVh ;k

midj çR;sd ds laca/k esa 25 djksM+ #i;s ls vuf/kd ;k vkbZth,lVh ds laca/k esa

50 djksM+ #i;s vkSj midj ds laca/k esa 25 djksM+ #i;s ls vuf/kd½^^ ds LFkku

ij dks"Bd] v{kj] 'kCn vkSj vad ^^¼[k½ iwoZ&fu{ksi ¼fookfnr dj@midj dk

10% ijUrq lhth,lVh] ,lth,lVh] midj çR;sd ds laca/k esa 20 djksM+ #i;s

ls vuf/kd vkSj vkbZth,lVh ds laca/k esa 40 djksM+ #i;s ls vuf/kd½^^ j[k fn,

tk,axs(

¼ii½ [kaM ¼[k½ ds vkjafHkd Hkkx esa] dks"Bd] 'kCn] vad vkSj v{kj ^^¼fookfnr

dj vkSj midj dk 10% iwoZ&fu{ksi] ijUrq lhth,lVh] ,lth,lVh ;k midj

çR;sd ds laca/k esa 25 djksM+ #i;s ls vuf/kd ;k vkbZth,lVh ds laca/k esa 50

djksM+ #i;s vkSj midj ds laca/k esa 25 djksM+ #i;s ls vuf/kd½^^ ds LFkku ij]

dks"Bd] 'kCn] vad vkSj v{kj ^^¼fookfnr dj vkSj midj dk 10% iwoZ&fu{ksi]

ijUrq lhth,lVh] ,lth,lVh] midj çR;sd ds laca/k esa 20 djksM+ #i;s ls

vuf/kd vkSj vkbZth,lVh ds laca/k esa 40 djksM+ #i;s ls vuf/kd½^^ j[k fn,

tk,axsA

ç:i th,lVh 19&mä fu;ekoyh ds ç:i th,lVh ,ih,y&05 esa 1 uoacj] 2024 ls]&

,ih,y&05 dk ¼d½ çfof"V la[;k 14 esa]&

la'kks/ku

¼i½ lkj.kh ds [kaM ¼d½ ds ^^fof'kf"V;ka^^ ls lacaf/kr igys LraHk esa] ^^iwoZ&tek^^ ls lacaf/kr en ¼[k½ esa] dks"Bd] v{kj] 'kCn vkSj vad ^^¼[k½ iwoZ&fu{ksi ¼fookfnr dj@midj dk 20% ijUrq lhth,lVh] ,lth,lVh ;k midj ds laca/k esa çR;sd 50 djksM+ #i;s ls vuf/kd ;k vkbZth,lVh ds laca/k esa 100 djksM+ #i;s vkSj midj ds laca/k esa 50 djksM+ #i;s ls vuf/kd½^^ ds LFkku ij] dks"Bd] v{kj] 'kCn vkSj vad ^^¼[k½ iwoZ&fu{ksi ¼fookfnr dj@midj dk 10% ijUrq lhth,lVh] ,lth,lVh] midj ds laca/k esa çR;sd 20 djksM+ #i;s ls vuf/kd vkSj vkbZth,lVh ds laca/k esa 40 djksM+ #i;s ls vuf/kd½^^ j[k fn, tk,axs(

¼ii½ [kaM ¼[k½ ds vkjafHkd Hkkx ds LFkku ij fuEufyf[kr j[k fn;k tk,xk]

vFkkZRk%&

^^¼[k½ Loh—r jde ds lank; vkSj fookfnr dj vkSj midj ds 10% dh iwoZ

fu{ksi] ijUrq lhth,lVh] ,lth,lVh] midj ds laca/k esa çR;sd 20 djksM+ #i;s ls

vuf/kd vkSj vkbZth,lVh ds laca/k esa 40 djksM+ #i;s ls vuf/kd A^^A26 RPH Goods & Service (Order no. 336) 2025 Data 8E 10 mRrj izns'k vlk/kkj.k xtV] 24 ekpZ] 2025 ç:i th,lVh vkbZ,u,l&01 dk la'kks/ku

20&mä fu;ekoyh ds ç:i th,lVh vkbZ,u,l&01 ds iSjk ¼x½ esa] 'kCn vkSj vad ^^Hkkjrh; naM lafgrk dh /kkjk 179] 181] 191 vkSj 418^^ ds LFkku ij] 'kCn] vad vkSj dks"Bd ^^Hkkjrh; U;k; lafgrk] 2023 ¼vf/kfu;e la[;k 45 lu~ 2023½ dh /kkjk 214] 216] 227 vkSj /kkjk 318 dh mi/kkjk ¼3½^^ j[k fn, tk,axsA

21&mä fu;ekoyh ds ç:i th,lVh Mhvkjlh&01d esa] 1 uoacj] 2024 ls]& ¼d½ 'kh"kZd esa] vad vkSj dks"Bd ^^73¼5½@74¼5½^^ ds i'pkr vad] v{kj vkSj ç:i th,lVh Mhvkjlh&01d dk la'kks/ku

dks"Bd ^^@74d ¼8½@74d ¼9½^^ c<+k fn, tk,axsA

¼[k½ Hkkx d esa] &

¼i½ fo"k; oLrq esa] 'kCn] vad vkSj dks"Bd ^^/kkjk 73¼5½ @/kkjk 74¼5½^^ ds i'pkr vad] v{kj vkSj dks"Bd ^^@74d ¼8½@74d ¼9½^^ c<+k fn, tk,axs(

¼ii½ igys iSjk esa] 'kCn] vad vkSj dks"Bd ^^/kkjk 73¼5½@74¼5½ ds v/khu^^ ds i'pkr vad] v{kj vkSj dks"Bd ^^@74d ¼8½@74d ¼9½^^ c<+k fn, tk,axsA ¼iii½ pkSFks iSjk ds i'pkRk~ fuEufyf[kr c<+k fn;k tk,xk] vFkkZRk~% &

^^;k

vkidks ,rn~}kjk Åij vfHkfuf'pr dj dh jde dk ykxw C;kt vkSj 'kkfLr dh jde ds lkFk iw.kZ lank; rkjh[k rd djus dh lykg nh tkrh gS] ,slk djus esa foQy gksus ij /kkjk 74d dh mi/kkjk ¼5½ ds [kaM ¼1½ ds lkFk ifBr mä /kkjk dh mi/kkjk ¼1½ ds v/khu dkj.k crkvks uksfVl tkjh fd;k tk,xkA

;k

vkidks Åij vfHkfu'pr dj dh jde dk ykxw C;kt vkSj 'kkfLr dh jde ds lkFk iw.kZ lank; rkjh[k----------------- rd djus dh lykg nh tkrh gS] ,slk djus esa foQy gksus ij /kkjk 74 d dh mi/kkjk ¼5½ ds [kaM ¼ii½ ds lkFk ifBr mä /kkjk dh mi/kkjk ¼1½ ds v/khu dkj.k crkvks uksfVl tkjh fd;k tk,xkA^^A

¼x½ Hkkx [k esa] igys iSjk esa] 'kCn] vad vkSj dks"Bd ^^/kkjk 73¼5½@74¼5½ ds v/khu^^ ds i'pkr] vad] v{kj vkSj dks"Bd 74d ¼8½@74d ¼9½^^ c<+k fn, tk,axsA

ç:i th,lVh

22&mä fu;ekoyh esa] ç:i ,lchokbZ&06 ds i'pkRk~ fuEufyf[kr ç:i 1 uoacj] ,lih,y 01] 2024 ls c<+k fn, tk,axs] vFkkZr~ %&

th,lVh

,lih,y

^ç:i th,lVh ,lih,y & 01

[fu;e 164 ¼1½ nsf[k,]

/kkjk 128d dh mi/kkjk ¼1½ ds [kaM ¼d½ esa mfYyf[kr lwpuk ;k dFku ds laca/k esa mä /kkjk ds v/khu C;kt ;k 'kkfLr ;k nksuksa ds vf/kR;tu ds fy, vkosnu

lanHkZ la0------------------------------------- rkjh[k %--------------------

02] th,lVh 03] th,lVh ,lih,y 04] th,lVh ,lih,y 05] th,lVh

,lih,y

lkj.kh 4

lkj.kh&5

lkj.kh&6

çkf/k—r gLrk{kjh ds gLrk{kj uke@inuke

bZ&esy irk eksckby uacj 1- lkj.kh 2 dh çfof"V 1 ls 6 esa] vkosnd dks ml lwpuk@dFku dk fooj.k Hkjuk gksxk] ftlds fo#) /kkjk 128 d ds v/khu vkosnu fd;k x;k gSA 2- ;fn lwpuk@dFku lkekU; iksVZy ij miyC/k gS] rks mldk vkosnu lanHkZ la[;k Hkjuk gksxkA ;fn iksVZy ij og miyC/k ugha gS] rks eSU;qvy :i ls tkjh dh xbZ lwpuk@dFku dh lanHkZ la[;k Hkjuh gksxh A

3- lkj.kh 2 dh çfof"V 3 esa] ;fn lwpuk@dFku çFke –"V;k /kkjk 73 ds v/khu tkjh fd;k x;k gS] rks vkosnd dks Mª'iMkmu ls ^/kkjk 73^ fodYi pquuk gksxk] rFkk ;fn lwpuk çkjaHk esa /kkjk 74 ds v/khu tkjh dh xbZ Fkh vkSj ckn esa /kkjk 75¼2½ ds vuqlkj vihy çkf/kdkjh@vihy vf/kdj.k ;k U;k;ky; ds vkns'k ds vk/kkj ij /kkjk 73 ds v/khu tkjh ekuh xbZ Fkh] rks mls ^/kkjk 75 ¼2½ ds lkFk ifBr /kkjk 74^ fodYi pquuk gksxk A26 RPH Goods & Service (Order no. 336) 2025 Data 8E mRrj izns'k vlk/kkj.k xtV] 24 ekpZ] 2025 13 4- lkj.kh 3d esa] ;fn lwpuk@dFku lkekU; iksVZy ij miyC/k gS rks LraHk 2 ls LraHk 8 Lor% Hkjs tk,axsA ;fn ;g iksVZy ij miyC/k ugha gS] rks bldk fooj.k vkosnd }kjk eSU;qvy :i ls Hkjk tkuk gSA

5- /kkjk 16 dh mi/kkjk ¼5½ ;k mi/kkjk ¼6½ ds vuqlkj lans; u gksus ds dkj.k

dVkSrh ;ksX; jkf'k dh x.kuk] /kkjk 73 ds v/khu] lwpuk ;k dFku ;k vkns'k

ds fuca/ku esa] ;FkkfLFkfr lans; jde ls djrs le;] vkosnd dks ;g

lqfuf'pr djuk visf{kr gS fd ,slh jde dsoy ogha dkVh tk,] tgka buiqV

dj çR;; dks dsoy /kkjk 16 ¼4½ ds mYya?ku ds dkj.k vLohdkj fd;k x;k

gks] vkSj u fd fdlh vU; vk/kkj ij A

[ ]

/kkjk 128d dh mi/kkjk ¼1½ ds [kaM ¼[k½ ;k [kaM ¼x½ esa mfYyf[kr vkns'k ds laca/k esa] mä /kkjk ds v/khu C;kt ;k 'kkfLr ;k nksuksa ds vf/kR;tu ds fy, vkosnu

lanHkZ la[;k%

lkj.kh&1

lkj.kh&2

lkj.kh&3 ¼jde #0 esa½

lkj.kh&4

lkj.kh&5

3&,rn~}kjk vkils vius nkos ds leFkZu esa ç:i th,lVh ,lih,y&04 esa vko';d

nLrkostksa ds lkFk dkj.k crkus dh vis{kk dh tkrh gS fd vkidk vkosnu la[;k------------ - rkjh[k---------------- dks D;ksa u vLohdkj dj fn;k tk,A

4&vkidks [LFkku------------] ij [rkjh[k vkSj le;----------- ]dks O;fäxr lquokbZ dk volj Hkh fn;k tkrk gSA vki viuk ekeyk çLrqr djus ds fy, O;fäxr :i ls ;k fdlh çkf/k—r çfrfuf/k ds ek/;e ls mifLFkr gks ldrs gSaA

(gLrk{kj½

(dj vf/kdkjh dk uke½ (in uke½

(vf/kdkfjrk½

layXud viyksM djsa

ç:i th,lVh ,lih,y&04 [fu;e 164 ¼9½ ns[ksa] fu;e 164¼8½ ds v/khu tkjh uksfVl dk mÙkj

rkjh[k-------------- lanHkZ la[;k % lsok esa] leqfpr vf/kdkjh-------------------------------------- vf/kdkfjrk -------------------------------------------------- vkosnd dk fof/kd uke ---------------------------- vkosnd dk irk ------------------------------------------- ç:i th,lVh ,lih,y&03 dh lanHkZ la[;k% -------------------- rkjh[k---------------------------- fo"k;% /kkjk 128d ds v/khu Qkby vkosnu ds laca/k esa tkjh uksfVl dk mÙkjA egksn;@egksn;k]

;g vkids dk;kZy; ls la0------------------- rkjh[k---------------- }kjk ç:i th,lVh ,lih,y&03 esa

tkjh uksfVl ds lanHkZ esa gSA26 RPH Goods & Service (Order no. 336) 2025 Data 8E 18 mRrj izns'k vlk/kkj.k xtV] 24 ekpZ] 2025 mÙkj fuEukuqlkj gS%

layXud%

lank; çek.k ;k vfrfjä çLrqfr;ksa ds laca/k esa fuEufyf[kr nLrkost vkids lanHkZ ds fy, layXu gSa%

• nLrkost 1% [djnkrk nLrkost 1]

• nLrkost 2% [djnkrk nLrkost 2]

• nLrkost 3% [djnkrk nLrkost 3] lR;kiu %

eSa -----------------------------------,rn~}kjk lR;fu"Bk ls çfrKku djrk gwa vkSj ?kks"k.kk djrk gwa fd ;gka nh xbZ tkudkjh esjs loksZÙke Kku vkSj fo'okl ds vuqlkj lR; vkSj lgh gS vkSj blesa ls dqN Hkh fNik;k ugha x;k gSA

(çkf/k—r gLrk{kjh ds gLrk{kj½ (çkf/k—r gLrk{kjh dk uke½ (inuke@çkfLFkfr½

(rkjh[k½

ç:i th,lVh ,lih,y&05

[fu;e 164 ¼10½ ns[ksa] /kkjk 128d ds vuqlkj dk;Zokgh ds lekiu ds fy, vkns'k

lanHkZ la0-------------- rkjh[k %---------------- lsok esa]

vkosnd dk th,lVhvkbZ,u ------------------ vkosnd dk fof/kd uke ------------------------ vkosnd dk irk -------------------------------------- lanHkZ la0 % ç:i th,lVh ,lih,y&01@ç:i th,lVh ,lih,y&02-------------------- rkjh[k ------

fo"k; % /kkjk 128d ds v/khu çLrqr vkosnu ds vuqeksnu ds fy, vkns'k

/kkjk 128d ds v/khu C;kt ;k 'kkfLr ;k nksuksa dh NwV dk ykHk mBkus ds fy, vkids vuqjks/k ds leFkZu esa fooj.k@tkudkjh vkSj nLrkost çLrqr djrs gq, ;g lanHkZ la[;k rkjh[k --------------- ds lkFk vkids vkosnu ds lanHkZ esa gSA

;k

/kkjk 128d ds v/khu C;kt ;k 'kkfLr ;k nksuksa ds vf/kR;tu dk ykHk mBkus ds fy, vkids vuqjks/k ds leFkZu esa fooj.k@tkudkjh vkSj nLrkost çLrqr djrs gq, ;g lanHkZ la[;k-------------------- rkjh[k ----------------------------- ds lkFk vkids vkosnu vkSj lanHkZ la[;k----------------- ds lkFk ç:i th,lVh ,lih,y&04 esa vkids mÙkj ds laca/k esa gSA 2&vkids vkosnu esa fn, x, fooj.k vkSj mÙkj ds lR;kiu ij] tgka ykxw gks] C;kt ;k 'kkfLr ;k nksuksa dk vf/kR;tu /kkjk 128d ds v/khu fuEukuqlkj vuqKs; gS%

3&ekax lwpuk@ekax vkns'k fooj.k%

d&vkns'k la[;k @uksfVl la[;k%

[k&vkns'k@uksfVl dh rkjh[k %26 RPH Goods & Service (Order no. 336) 2025 Data 8E mRrj izns'k vlk/kkj.k xtV] 24 ekpZ] 2025 19

(gLrk{kj½

(dj vf/kdkjh dk uke½ (inuke½ (vf/kdkfjrk½

fVIi.k&fdlh Hkh xyr ?kks"k.kk ;k rF;ksa dks fNikus ls ;g vuqeksnu 'kwU; gks tk,xk

vkSj ykxw C;kt vkSj 'kkfLr ds lkFk cdk;k ns; jde dh olwyh dh dk;Zokgh gks ldrh gSA26 RPH Goods & Service (Order no. 336) 2025 Data 8E 20 mRrj izns'k vlk/kkj.k xtV] 24 ekpZ] 2025 ç:i th,lVh ,lih,y &06 [fu;e 164 ¼15½ ¼[k½ ¼i½ ns[ksa] /kkjk 128d ds vuqlkj dk;Zokgh ds lekiu ds fy, vkns'k

lanHkZ la0----------------------------------------------- lsok esa] vkosnd dk th,lVhvkbZ,u-------------- vkosnd dk fof/kd uke------------------ vkosnd dk irk ----------------------------- çkf/k—r çfrfuf/k dk uke ----------- ç:i th,lVh ,lih,y&01@ç:i th,lVh ,lih,y&02 dh lanHkZ la[;k-------------------- rkjh[k---- ------------------------------------------ ç:i th,lVh ,lih,y&07 dh lanHkZ la[;k------------------------------- rkjh[k--------------------------------------- ç:i th,lVh ,ih,y&01 dh lanHkZ la[;k------------------------------------- rkjh[k---------------------------------- fo"k;% /kkjk 128d ds v/khu çLrqr vkosnu ds vuqeksnu ds fy, vkns'k 1&/kkjk 128d ds v/khu C;kt ;k 'kkfLr ;k nksuksa ds vf/kR;tu dk ykHk mBkus ds fy, vkidh vihy ds leFkZu esa fooj.k@tkudkjh@fuosnu vkSj nLrkost çLrqr djrs gq, ;g lanHkZ la[;k-------------------------- rkjh[k--------------------- ds lkFk vkidh vihy ds lanHkZ esa gSA

2&vkids vkosnu esa fn, x, fooj.k vkSj mÙkj] tgka ykxw gks] ds lR;kiu ij /kkjk 128 d ds v/khu C;kt ;k 'kkfLr ;k nksuksa dh NwV fuEukuqlkj vuqKkr dh tkrh gS%

3&ekax lwpuk@ekax vkns'k fooj.k %

d&vkns'k la[;k@lwpuk la[;k% [k&vkns'k@uksfVl dh rkjh[k%

सीजी

सीजी

एसट(cid:547)

एसट(cid:547)

एसजी

एसजी

एसट(cid:547)

एसट(cid:547)

आईजी

आईजी

एसट(cid:547)

एसट(cid:547)

उपकर उपकर (gLrk{kj½

(vihy çkf/kdkjh dk uke½ (inuke½ (vf/kdkfjrk½

fVIi.k&

fdlh Hkh xyr ?kks"k.kk ;k rF;ksa dks fNikus ls ;g vuqeksnu 'kwU; gks tk,xk vkSj ykxw C;kt vkSj 'kkfLr ds lkFk cdk;k ns; jde dh olwyh dh dk;Zokgh gks ldrh gSA

ç#i th,lVh ,lih,y&07 [fu;e 164 ¼12½ ns[ksa] /kkjk 128 d ds v/khu çLrqr vkosnu dh vLoh—fr ds fy, vkns'k

lanHkZ la0-------------------------- rkjh[k%----------------------- lsok esa] vkosnd dk th,lVhvkbZ,u--------------------------

vkosnd dk fof/kd uke--------------------------------- vkosnd dk irk ------------------------------------------------ lanHkZ fuEufyf[kr ds fy, vkeaf=r fd;k tkrk gS%

fo"k;% /kkjk 128d ds v/khu çLrqr vkosnu dh vLoh—fr ds fy, vkns'k

/kkjk 128d ds v/khu C;kt vkSj 'kkfLr dh NwV dk ykHk mBkus ds fy, vkids vuqjks/k ds leFkZu esa fooj.k@tkudkjh vkSj nLrkost çLrqr djrs gq, lanHkZ la[;k------- rkjh[k --------------- ds lkFk ;g vkids vkosnu ds lanHkZ esa gSA Åij fufnZ"V lwpuk vkidks mu dkj.kksa dks Li"V djus ds fy, tkjh fd;k x;k Fkk fd mä vkosnu dks vLohdkj D;ksa ugha fd;k tkuk pkfg,] ftlds fy, vkius rkjh[k--------------------------------- dk mÙkj çLrqr fd;k Fkk@vkids }kjk dksbZ mÙkj ugha fn;k x;k FkkA 2&ifjp% 3&fuosnu] ;fn dksbZ gks% 4&fu"d"kZ%

lR;kiu ds vk/kkj ij /kkjk 128d ds v/khu Qkby fd;k x;k lanHkZ la[;k ------------------ rkjh[k-------------------- ds lkFk vkidk vkosnu ,rn~}kjk vLoh—r fd;k tkrk gSA26 RPH Goods & Service (Order no. 336) 2025 Data 8E 22 mRrj izns'k vlk/kkj.k xtV] 24 ekpZ] 2025 5&vLoh—fr dk lkjka'k%

(ह(cid:232)ता(cid:162)र) (कर अिधकार(cid:547) का नाम) ……… (पदनाम)………. (काया(cid:91)लय का नाम )……….. (संपक(cid:91) जानकार(cid:547))…………

(cid:292)(cid:509)प जीएसट(cid:547) एसपीएल-08

[िनयम 164(15)(ख)(ii) देख(cid:581)]

िनयम 164(15)(ख)(ii) के अधीन (cid:292)(cid:232)तुत वचनबंध

तार(cid:547)ख: ..................

संदभ(cid:91) सं(cid:201)या:

1&vkosnd dk fof/kd uke ---------------------

2&vkosnd dk irk ----------------------------------

3&vkosnd dk th,lVhvkbZ,u----------------

4&ç:i th,lVh ,lih,y&02 dh lanHkZ la[;k--------------------------- rkjh[k-----------------------------------

5&ç:i th,lVh ,lih,y&07 dh lanHkZ la[;k--------------------------- rkjh[k-----------------------------------

6&mijksä Øe la[;k 5 ij fofufnZ"V ç:i th,lVh ,lih,y &07 ds lanHkZ ds lkFk ikfjr ç:i th,lVh ,ih,y&04 dh lanHkZ la[;k---------------------------- rkjh[k--------------------------------------

7&ewy :i ls Qkby dh xbZ ysfdu i'pkrorhZ :i ls okil ys yh xbZ vihy dh lanHkZ la[;k---------------------------------- rkjh[k -------------------------------------

fo"k;% fu;e 164 ¼15½ ¼[k½ ¼ii½ ds laca/k esa çLrqr opuca/kA

egksn;@egksn;k]

eSa Åij Øe la[;k 6 esa ;FkkfofufnZ"V lanHkZ la[;k----------------------- rkjh[k--------------------------

----- okys vihy çkf/kdkjh ds vkns'k ds fo#) vihy Qkby ugha djus dk opu nsrk gwa] vkSj rn~uqlkj eSa mijksä Øe la[;k 7 esa ;FkkfufnZ"V lanHkZ la[;k--------------- rkjh[k-------------------------------

}kjk Qkby dh xbZ viuh vihy dks iqu% cgky djus dh çkFkZuk djrk gwaA26 RPH Goods & Service (Order no. 336) 2025 Data 8E mRrj izns'k vlk/kkj.k xtV] 24 ekpZ] 2025 23 eSa ------------------------------------------,rn~}kjk lR;fu"Bk ls çfrKku djrk gwa vkSj ?kks"k.kk

djrk gwa fd Åij nh xbZ tkudkjh esjs loksZÙke Kku vkSj fo'okl ds vuqlkj lR; vkSj

lgh gS vkSj blesa dqN Hkh fNik;k ugha x;k gSA

((cid:292)ािधकृ त ह(cid:232)ता(cid:162)र(cid:547) के ह(cid:232)ता(cid:162)र)

((cid:292)ािधकृ त ह(cid:232)ता(cid:162)र(cid:547) का नाम)

(पदनाम/(cid:292)ा(cid:468)(cid:232)थित)

(तार(cid:547)ख)

vkKk ls]

,e0 nsojkt] çeq[k lfpoA

————

IN pursuance of the provisions 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.-70/XI-2-25-9(42)/17-T.C.71-U.P.GST Rules-2017-Order-(336)-2025, dated; 24 March, 2025:

No.-70/XI-2-25-9(42)/17-T.C.71-U.P.GST Rules-2017-Order-(336)-2025

Dated Lucknow, March 24, 2025

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) read with Section 21 of the Uttar Pradesh General Clauses Act, 1904 (Act no. 1 of 1904), 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:-

The Uttar Pradesh Goods and Services Tax (Sixty-fifth Amendment)

Rules, 2025

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

commencement (Sixty-fifth Amendment) Rules, 2025.

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

come into force from the 8th day of October, 2024.

Amendment of 2.In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter

rule 36

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.

Amendment of 3.In the said rules, in rule 46, with effect from 1st day of November, 2024,–

rule 46

(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;

Insertion of

4.In the said rules, after rule 47, the following rule shall be inserted with effect rule 47 A

from the 1st 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.".

Amendment of

5.In the said rules, in rule 66, in sub-rule (1), after the word, letters and figure rule 66

"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 1st day of November, 2024.

Amendment of

6.In the said rules, in rule 86, in sub-rule (4B), in clause (b), the words, brackets rule 86

and figures "in contravention of sub-rule (10) of rule 96," shall be omitted.

Amendment of

7.In the said rules, in rule 88B, in sub-rule (1), after the word and figures "or rule 88B

section 74", the words, figures and letter "or section 74A" shall be inserted with effect from the 1st day of November, 2024.

Amendment of

8.In the said rules, in rule 88D, in sub-rule (3), after the words and figures "or rule 88D

section 74", the words, figures and letter "or section 74A" shall be inserted with effect from the 1st day of November, 2024.

Amendment of

9.In the said rules, in rule 89,–

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.

Amendment of

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

rule 96

Amendment of

11. In the said rules, in rule 96B, in sub-rule (1), for the words and figures rule 96B

"section 73 or 74" the words, figures and letters "section 73 or section 74 or section 74A" shall be substituted with effect from the 1st day of November, 2024.

Amendment of rule 121

12. 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 1st day of November, 2024.

13.In the said rules, in rule 142 with effect from the 1st day of November, Amendment of rule 142

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,26 RPH Goods & Service (Order no. 336) 2025 Data 8E mRrj izns'k vlk/kkj.k xtV] 24 ekpZ] 2025 25 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 sub section (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.

Insertion of

14. In the said rules, after rule 163, the following rule shall be inserted with

rule 164

effect from the 1st 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.

(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.

(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 GT 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 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.".

Amendment of

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

substituted, namely: -

REG-20

"Form GST REG-20

[See rule 22(4)]

Reference No.- ZA260821000033A

Date: DD/MM/YYYY

To

GSTIN/ UIN:

Show Cause Notice No.: 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:-

<>26 RPH Goods & Service (Order no. 336) 2025 Data 8E mRrj izns'k vlk/kkj.k xtV] 24 ekpZ] 2025 29 Or

This is in reference to Notice issued in REG-31 vide Reference Number

number> dated DD/MM/YYYY for contravention of provisions of rule 10A of the

Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 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.

Or

This is in reference to Notice issued in REG-31 vide Reference Number

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 Uttar Pradesh Goods and Services

Tax Act, 2017 (U.P. Act no. 1 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

Designation

Jurisdiction Place:

< Name of the Officer>

Date:".

Amendment of

16.In the said rules, in FORM GST REG-31, after paragraph 6, the following

shall be inserted, namely: -

FORM GST REG-31

"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 Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 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.

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 Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 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.

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 Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 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."

Amendment of 17. In the said rules, in FORM GSTR-9, in the table, in Pt. III, in serial

FORM GSTR-9 number 8, for serial number A and the entries relating thereto, the following serial

number and entries shall be substituted, namely: -

Amendment of 18.In the said rules, in FORM GST APL-01, with effect from the 1st day of

FORM GST

November, 2024,–

APL-01

(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

Amendment of 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 1st day of

FORM GST

November, 2024,–

APL-05

(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.".

Amendment of

20. In the said rules, in FORM GST INS-01, in paragraph (C), for the words FORM GST

and figures "section 179, 181, 191 and 418 of the Indian Penal Code", the words, INS-01

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.

Amendment of

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

November, 2024, ––

DRC-01A

(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.

Insertion of

22. In the said rules, after FORM SBY-06, the following forms shall be Forms

inserted with effect from the 1st day of November, 2024, namely: -

GST SPL-01,

'FORM GST SPL – 01

GST SPL-02,

GST SPL-03,

[See rule 164(1)]

GST SPL-04,

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

GST SPL-05,

in respect of a notice or a statement mentioned in clause (a) of sub-section (1) of GST SPL-06,

GST SPL-07

the said section

and GST SPL- Reference No. Date:

08

TABLE -3

(Amount in Rs.)

Signature of authorised signatory

Name/Designation

Email address

Mobile No.

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 Number 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.

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 3

(Amount in Rs.)

Table 4

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

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]26 RPH Goods & Service (Order no. 336) 2025 Data 8E mRrj izns'k vlk/kkj.k xtV] 24 ekpZ] 2025 39 OR/ AND

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

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 Office)

(Designatio)

(Jurisdictio)

(Addres)26 RPH Goods & Service (Order no. 336) 2025 Data 8E 40 mRrj izns'k vlk/kkj.k xtV] 24 ekpZ] 2025 Upload Attachment

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:

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) (Date) (Name of the of authorised signatory) (Designation/Status)26 RPH Goods & Service (Order no. 336) 2025 Data 8E mRrj izns'k vlk/kkj.k xtV] 24 ekpZ] 2025 41

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:

(Signature) (Name of the Tax Officer) ( Designation) (Jurisdiction) (Address)26 RPH Goods & Service (Order no. 336) 2025 Data 8E mRrj izns'k vlk/kkj.k xtV] 24 ekpZ] 2025 43 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.

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.:

(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.

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 …………………………

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:

Based on the verification your application with reference no. …….. dated ……

filed under section 128A, is hereby rejected.

(Name of the Tax Officer) ………

(Designation)……….

(Office Name)………..

(Contact Information)………

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).".

By order,

M. DEVARAJ,

Pramukh Sachiv.

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