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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.
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