Full Text
REGD. No. D. L.-33002/99
GOVERNMENT OF INDIA
Delhi Gazette
SG-DL-E-03122025-268192
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 369]
DELHI, MONDAY, DECEMBER 1, 2025/ AGRAHAYANA 10, 1947 [N. C. T. D. No. 356
PART IV
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
8068 DG/2025
(1)
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 1st December, 2025
No. 21/2024-State Tax
F.No. 3(35)/Fin.(Exp-I)/2025-26/DS-I/1153.— In exercise of the powers conferred by sub-section
(1) of section 128A of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (the said Act), the
Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby
notifies the respective date specified in Column (3) of the Table below, as the date upto which payment for
the tax payable as per the notice, or statement, or the order referred to in clause (a) or clause (b) or clause
(c) of the said section, as the case may be, can be made by the class of registered person specified in the
corresponding entry in column (2) of the said Table, namely:-
TABLE
+-------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| Sl. No. | Class of registered person | Date upto which payment for the tax payable as per the notice or statement or the order referred to in clause (a) or clause (b) or clause (c) of section 128A of the said Act, as the case may be, can be made for waiver of interest, or penalty, or both, under the said section. |
+-------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| (1) | (2) | (3) |
+-------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 1 | Registered persons to whom a notice or statement or order, referred to in clause (a) or clause (b) or clause (c) of section 128A of the said Act, has been issued. | 31.03.2025 |
+-------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 2 | Registered persons to whom a notice has been issued under sub-section (1) of section 74, in respect of the period referred to in sub-section (1) of section 128A of the said Act, and an order is passed or required to be passed by the proper officer in pursuance of the direction of the Appellate Authority, or Appellate Tribunal, or a court, in accordance with the provisions of sub-section (2) of section 75, for determination of the tax payable by such person, deeming as if the notice were issued under sub-section (1) of section 73 of the said Act. | Date ending on completion of six months from the date of issuance of the order by the proper officer redetermining tax under section 73 of the said Act. |
+-------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
2. This notification shall come into effect from the 1st day of November, 2024.
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 15:58:28 +05'30'