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Core Purpose

This Notification appoints October 1, 2023, as the date on which the provisions of the Delhi Goods and Services Tax (Amendment) Act, 2024, shall come into force.

Detailed Summary

The Government of the National Capital Territory of Delhi, through its Finance (Expenditure-I) Department, issued Notification No. 48/2023-State Tax on June 5, 2025. In exercise of powers conferred by sub-section (ii) of section 1 of the Delhi Goods and Services Tax (Amendment) Act, 2024 (Delhi Act No. 05 of 2024), the Government appointed the 1st day of October, 2023, as the effective date for the provisions of the said Act to come into force. The notification was issued by order and in the name of the Lt. Governor of the National Capital Territory of Delhi, signed by Ravinder Kumar, Joint Secretary (Finance).

Full Text

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-06062025-263645 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 169] DELHI, THURSDAY, JUNE 5, 2025/JYAISTHA 15, 1947 [N. C. T. D. No. 83 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 5th June, 2025 (No. 48/2023-State Tax) F. No. 3 (09)/Fin.(Exp-I)/2025-26/DS-I/502.β€”In exercise of the powers conferred by sub-section (ii) of section 1 of the Delhi Goods and Services Tax (Amendment) Act,2024 (Delhi Act No. 05 of 2024) the Government of National Capital Territory of Delhi hereby appoints the 1st day of October, 2023,as the date on which the provisions 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, RAVINDER KUMAR, Jt. Secy. (Fin.)

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