Full Text
REGD. No. D. L.-33002/99
GOVERNMENT OF INDIA
Delhi Gazette
SG-DL-E-10022026-269985
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 38] DELHI, FRIDAY, FEBRUARY 6, 2026/MAGHA 17, 1947 [N. I. C. T. D. No. 452
PART IV
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 6th February, 2026
No. 20/2024-State Tax
No. F.3 (40)/Fin.(Exp-I)/2025-26/DS-I/114.—In exercise of the powers conferred by section 164 of the Delhi
Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the
recommendations of the Council, hereby makes the following rules further to amend the Delhi Goods and Services Tax
Rules, 2017, namely:
1. (1) These rules may be called the Delhi Goods and Services Tax (Second Amendment) Rules, 2024.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the
Official Gazette.
2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 36, in sub-
rule (3), after the words "suppression of facts", the words and figures "under section 74" shall be inserted.
3. In the said rules, in rule 46, with effect from 1st day of November, 2024,-
(a) after clause (s), the second proviso shall be omitted;
(b) in the third proviso, for the words "Provided also that in the case of", the words "Provided further that in the
case of" shall be substituted;
4. In the said rules, after rule 47, the following rule shall be inserted with effect from the 1st day of November,
2024, namely:-
"47A. Time limit for issuing tax invoice in cases where recipient is required to issue invoice. – Notwithstanding
anything contained in rule 47, where an invoice referred to in rule 46 is required to be issued under clause (f) of
sub-section (3) of section 31 by a registered person, who is liable to pay tax under sub-section (3) or sub-section
(4) of section 9, he shall issue the said invoice within a period of thirty days from the date of receipt of the said
supply of goods or services, or both, as the case may be.".
5. In the said rules,, in rule 66, in sub-rule (1), after the word, letters and figure "FORM GSTR-7", the words ",
on or before the tenth day of the month succeeding the calendar month," shall be inserted with effect from the
1st day of November, 2024.
6. In the said rules, in rule 86, in sub-rule (4B), in clause (b), the words, brackets and figures "in contravention of
sub-rule (10) of rule 96," shall be omitted.
7. In the said rules, in rule 88B, in sub-rule (1), after the word and figures “or section 74", the words, figures and
letter "or section 74A" shall be inserted with effect from the 1st day of November, 2024.
8. In the said rules, in rule 88D, in sub-rule (3), after the words and figures “or section 74", the words, figures
and letter "or section 74A" shall be inserted with effect from the 1st day of November, 2024.
9. In the said rules, in rule 89,–
(a) in sub-rule (4),–
(i) in clause (B), the words, brackets, figures and letters "other than the input tax credit availed for which
refund is claimed under sub-rules (4A) or (4B) or both" shall be omitted;
(ii) in clause (C), the words, brackets, figures and letters “, other than the turnover of supplies in respect
of which refund is claimed under sub- rules (4A) or (4B) or both" shall be omitted;
(iii) in clause (E), for the long line beginning with the word "excluding" and ending with the words "during
the relevant period", the words "excluding the value of exempt supplies other than zero-rated supplies
during the relevant period" shall be substituted;
(b) sub-rules (4A) and (4B) shall be omitted;
(c) in sub-rule (5), in the Explanation, in clause (a), the words, brackets, figures and letters " other than the input
tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both" shall be omitted.
10. In the said rules, in rule 96, sub-rule (10) shall be omitted.
11. In the said rules, in rule 96B, in sub-rule (1), for the words and figures “section 73 or 74" the words, figures
and letters "section 73 or section 74 or section 74A" shall be substituted with effect from the 1st day of
November, 2024.
12. In the said rules, in rule 121, for the words and figures "proceedings under section 73 or, as the case may be,
section 74", the words, figures and letter "proceedings under section 73 or section 74 or section 74A, as the
case may be," shall be substituted with effect from 1st day of November, 2024.
13. In the said rules, in rule 142 with effect from the 1st day of November, 2024, —
(a) in sub-rule (1), —
(i) in clause (a), after the words and figures "or section 74", the words, figures and letter "or section
74A" shall be inserted;
(ii) in clause (b), after the words and figures "of section 74", the words, brackets, figures and letter "or
sub-section (3) of section 74A" shall be inserted;
(b) in sub-rule(1A), after the words and figures "of section 74", the words, brackets, figures and letter "or sub-
section (1) of section 74A" shall be inserted;
(c) in sub-rule (2), for the words, brackets and figures "or, as the case may be, tax, interest and penalty in
accordance with the provisions of subsection (5) of section 74", the words, brackets, figures and letters "or
clause (i) of sub-section (8) of section 74A, as the case may be, or tax, interest and penalty in accordance with
the provisions of subsection (5) of section 74 or clause (i) of sub-section (9) of section 74A" shall be
substituted;
(d) in sub-rule (2B), after the words and figures “or section 74", the words, figures and letter “or section 74A”
shall be inserted;
(e) for sub-rule (3), the following sub-rule shall be substituted, namely: —
"(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73
or under clause (ii) of sub-section (8) of section 74A, as the case may be, or tax, interest and penalty under sub-
section (8) of section 74 or under clause (ii) of sub-section (9) of section 74A, as the case may be, within the period
specified therein, or where the person concerned makes payment of the amount referred to in sub-section (1)
of section 129 within seven days of the notice issued under sub-section (3) of that Section but before the issuance
of order under the said sub-section (3), he shall intimate the proper officer of such payment in FORM GST DRC-
03 and the proper officer shall issue an intimation in FORM GST DRC-05 concluding the proceedings in respect
of the said notice.";
(f) in sub-rule (4), after the words and figures "of section 74", the words, brackets, figures and letters "or sub-
section (6) of section 74A" shall be inserted.
(g) in sub-rule (5), after the words and figures "or section 74", the words, figure and letters "or section 74A" shall
be inserted.
14. In the said rules, after rule 163, the following rule shall be inserted with effect from the 1st day of November,
2024, namely: -
"164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under
section 73.- (1) Any person who is eligible for waiver of interest, or penalty, or both in respect of a notice or a
statement mentioned in clause (a) of sub-section (1) of section 128A, may file an application electronically in
FORM GST SPL-01 on the common portal, providing the details of the said notice or the statement, as the case
may be, along with the details of the payments made in FORM GST DRC-03 towards the tax demanded.
(2) Any person who is eligible for waiver of interest, or penalty, or both, in respect of orders mentioned in
clauses (b) and (c) of sub-section (1) of section 128A, may file an application electronically in FORM
GST SPL 02 on the common portal, providing the details of the said order, along with the details of the
payments made towards the tax demanded:
Provided that the payment towards such tax demanded shall be made only by crediting the amount in the electronic
liability register against the debit entry created by the said order:
Provided further that if the payment towards such tax demanded has been made through FORM GST DRC-03,
an application in FORM GST DRC-03A, as prescribed in sub-rule (2B) of rule 142, shall be filed by the said
person for credit of the said amount in the Electronic Liability Register against the debit entry created for the said
demand, before filing the application in FORM GST SPL 02.
(3) Where the notice or statement or order mentioned in sub-section (1) of section 128A includes demand of
tax, partially on account of erroneous refund and partially for other reasons, an application under sub-rule
(1) or sub-rule (2) may be filed only after payment of the full amount of tax demanded in the said notice
or statement or order, on or before the date notified under the said sub-section.
(4) Where the notice or statement or order mentioned in sub-section (1) of section 128A includes demand of
tax, partially for the period mentioned in the said sub-section and partially for the period other than that