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Core Purpose

This notification amends Notification No. 66/2017-State Tax, dated December 22, 2017, under section 148 of the Delhi Goods and Services Tax Act, 2017, to modify provisions related to composition levy.

Detailed Summary

The Government of the National Capital Territory of Delhi, Finance (Expenditure-I) Department, issued Notification No. 50/2023-State Tax on June 30, 2025. This notification, exercising powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), and on the recommendations of the Council, amends Notification No. 66/2017-State Tax, dated December 22, 2017, issued by the Finance (Revenue-I) Department. The amendment, effective from October 1, 2023, inserts the phrase ", other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act," after the words and figures "composition levy under section 10 of the said Act" in the principal notification. The principal notification (No. 66/2017-State Tax, dated December 22, 2017) was originally published in Part IV of the Delhi Gazette, Extraordinary, vide F. 3(74)/Fin(Rev-I)/2017-18/DS-VI/828.

Full Text

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-03072025-264345 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 194] DELHI, WEDNESDAY, JULY 2, 2025/ASHADHA 11, 1947 [N. C. T. D. No. 113 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI 2 DELHI GAZETTE : EXTRAORDINARY PART IV] FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 30th June, 2025 No. 50/2023-State Tax F. No. 3 (11)/Fin.(Exp-I)/2025-26/DS-I/595.—-In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereinafter in this notification referred to as the said Act), the Lieutenant Governor of National Captial Territory of Delhi, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of National Captial Territory of Delhi, Finance (Revenue- 1) Department No.66/2017- StateTax, dated the 22th December, 2017, published in the part IV of the Delhi Gazette, Extraordinary, vide number F. 3(74)/Fin (Rev-I)/2017-18/DS-VI/828 dated the 22th December, 2017, namely: In the said notification, with effect from the 1st October, 2023, after the words and figures "composition levy under section 10 of the said Act", the words and figures ", other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act," shall be inserted. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Jt. Secy. (Fin.) Note: The principal notification No. 66/2017- State Tax, dated the 22th December, 2017, was published in the the part IV of the Delhi Gazette, Extraordinary, vide number F. 3(74)/Fin(Rev-I)/2017-18/DS-VI/828 dated the 22nd December, 2017. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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