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Core Purpose

The Lieutenant Governor of National Capital Territory of Delhi appoints specific dates for the commencement of various sections of the Delhi Goods and Services Tax (Amendment) Act, 2025.

Detailed Summary

The Government of the National Capital Territory of Delhi, through its Finance (Expenditure-I) Department, issued Notification No. 16/2024-State Tax on December 1, 2025. 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 commencement dates. Specifically, October 1, 2024, was appointed as the date for section 35 of the said Act to come into force, and April 1, 2025, was appointed as the date for sections 2 and 9 of the said Act to come into force. The notification was signed by MANGEJ SINGH, Dy. Secy.(Fin.).

Full Text

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-03122025-268182 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 366] DELHI, MONDAY, DECEMBER 1, 2025/ AGRAHAYANA 10, 1947 [N. C. T. D. No. 353 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 1st December, 2025 No. 16/2024-State Tax F.No. 3 (33)/Fin.(Exp-I)/2025-26/DS-I/1151.— 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 1st day of October, 2024, as the date on which the provisions of sections 35 of the said Act shall come into force; (b) the 1st day of April, 2025, as the date on which the provisions of sections 2 and 9 of the said Act shall come into force. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANGEJ SINGH, Dy. Secy.(Fin.) 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. GORAKHA NATH YADAVA Digitally signed by GORAKHA NATH YADAVA Date: 2025.12.03 12:02:33 +05'30'

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