Government of The National Capital Territory of Delhi Finance Department

Amendment

Issue Date: 29 September 2025 Published: 01 October 2025

Gazette ID: SG-DL-E-01102025-266600 Download PDF

Back to Feed

Core Purpose

This notification appoints the effective dates for various sections of the Delhi Goods and Services Tax (Amendment) Act, 2025, as mandated by the Lieutenant Governor of the National Capital Territory of Delhi.

Detailed Summary

The Government of the National Capital Territory of Delhi, Finance (Expenditure-I) Department, issued Notification No. 17/2024-State Tax on September 29, 2025, under F. No. 3(30)/Fin.(Exp-I)/2025-26/DS-I/960. In exercise of powers conferred by sub-section (ii) of section 1 of the Delhi Goods and Services Tax (Amendment) Act, 2025, which was issued vide Gazette Notification F. No 14(101)/LA/2025/jtsecylaw/631-640 dated August 19, 2025, the Lieutenant Governor of the National Capital Territory of Delhi appointed specific dates for the commencement of its provisions. Specifically, sections 7, 38, and 40 of the said Act come into force on the date of this notification's publication in the Official Gazette (September 29, 2025). Sections 3 to 6, 8, 10 to 31, 33, 34, 36, 37, and 39 of the Act came into force on November 1, 2024. Furthermore, Section 32 of the Act came into force on August 1, 2023. The notification was issued by order and in the name of the Lt. Governor, signed by Mangej Singh, Dy. Secy. (Fin.).

Full Text

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-01102025-266600 EXTRAORDINARY PUBLISHED BY AUTHORITY DELHI, MONDAY, SEPTEMBER 29, 2025/ASVINA 7, 1947 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 29th September,2025 No. 17/2024-State Tax F. No. 3(30)/Fin.(Exp-I)/2025-26/DS-I/960.—In exercise of the powers conferred by of sub- section (ii) of section 1 of the Delhi Goods and Services Tax (Amendment) Act, 2025 issued vide Gazette Notification F. No 14(101)/LA/2025/jtsecylaw/631-640 dated 19-08-2025, the Lieutenant Governor of National Capital Territory of Delhi, hereby appoints, - (a) the date of publication of this notification in the Official Gazette, as the date on which the provisions of sections 7, 38 and 40 of the said Act shall come into force; and (b) the 1st day of November, 2024, as the date on which the provisions of sections 3 to 6, 8, 10 to 31, 33, 34, 36,37, and 39 of the said Act shall come into force. (c) the 1st day of August 2023, as the date on which the provisions of Section 32 of the said Act shall come in force By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANGEJ SINGH, Dy. Secy. (Fin.)

Never miss important gazettes

Create a free account to save gazettes, add notes, and get email alerts for keywords you care about.

Sign Up Free