Government of The National Capital Territory of Delhi Finance Department

NOTIFICATION No 16 2025 ST

Issue Date: 01 December 2025 Published: 03 December 2025

Gazette ID: SG-DL-E-03122025-268191 Download PDF

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Core Purpose

The Lt. Governor of NCT of Delhi appoints October 1, 2025, as the date for specific provisions of the Delhi Goods and Services Act, 2025, to come into force.

Detailed Summary

The Finance (Expenditure-I) Department of the Government of the National Capital Territory of Delhi issued Notification No. 16/2025-State Tax (F.No. 3 (38)/Fin.(Exp-I)/2025-26/DS-I/1156) on December 1, 2025. In exercise of powers conferred by sub-section (ii) of Section 1 of the Delhi Goods and Services Act, 2025 (Delhi Act No. 6 of 2025) dated August 19, 2025, the Lt. Governor of NCT of Delhi appointed October 1, 2025, as the effective date for the provisions of clauses (ii) and (iii) of section 2, sections 3 to 5, and sections 7 to 15 of the said Act to come into force.

Full Text

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-03122025-268191 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 367] DELHI, MONDAY, DECEMBER 1, 2025/ AGRAHAYANA 10, 1947 [N. C. T. D. No. 354 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI DELHI GAZETTE : EXTRAORDINARY PART IV] FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 1st December, 2025 No. 16/2025-State Tax F.No. 3 (38)/Fin.(Exp-I)/2025-26/DS-I/1156.— In exercise of the powers conferred by sub section (ii) of Section 1 of the Delhi Goods and Services Act, 2025 (Delhi Act No. 6 of 2025) dated 19.08.2025, the Lt. Governor of NCT of Delhi hereby appoints the 1st day of October, 2025, as the date on which the provisions of clauses (ii) and (iii) of section 2, sections 3 to 5 and sections 7 to 15 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 Digitally signed by GORAKHA NATH YADAVA NATH YADAVA Date: 2025.12.03 16:00:41 +05'30'

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