Delhi Goods and Services Tax (Amendment) Act, 2025
5 commencement notifications · first notified 1 Oct 2025 · latest effective 29 Sep 2025
29 Sep 2025in force
sections 7, 38
Notified 1 Oct 2025 · SG-DL-E-01102025-266600 · Government of The National Capital Territory of Delhi
1 Apr 2025in force
sections 2 and 9
Notified 3 Dec 2025 · SG-DL-E-03122025-268182 · Government of The National Capital Territory of Delhi
1 Nov 2024in force
Sections 3 to 6, 8, 10 to 31, 33, 34, 36, 37
Notified 1 Oct 2025 · SG-DL-E-01102025-266600 · Government of The National Capital Territory of Delhi
1 Oct 2024in force
section 35
Notified 3 Dec 2025 · SG-DL-E-03122025-268182 · Government of The National Capital Territory of Delhi
1 Aug 2023in force
Section 32
Notified 1 Oct 2025 · SG-DL-E-01102025-266600 · Government of The National Capital Territory of Delhi
Dates are as notified in the Gazette of India. Commencement is frequently staggered — individual provisions may come into force on different dates, and later notifications may vary or supersede earlier ones. Always verify against the linked source notification; this page is a navigation aid, not legal advice.