Government of The National Capital Territory of Delhi Finance Department

Dates on which the provisions of rule shall come into force

Issue Date: 05 February 2026 Published: 17 February 2026

Gazette ID: SG-DL-E-17022026-270202 Download PDF

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Core Purpose

This notification appoints specific dates for the enforcement of certain rules of the Delhi Goods and Services Tax (Amendment) Rules, 2024, under the Delhi Goods and Services Tax Act, 2017.

Detailed Summary

The Government of the National Capital Territory of Delhi, through its Finance (Expenditure-I) Department, issued Notification No. 09/2025-State Tax (No. F.3 (39)/Fin.(Exp-I)/2025-26/DS-I/107) on February 5, 2026. In exercise of powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), read with sub-rule (1) of the Delhi Goods and Services Tax (Amendment) Rules, 2024, and based on the recommendations of the Council, the Lieutenant Governor of the National Capital Territory of Delhi hereby appoints specific dates for the commencement of certain rules. Rules 2, 24, 27, and 32 of the Delhi Goods and Services Tax (Amendment) Rules, 2024, shall come into force on the 11th day of February, 2025. Additionally, Rules 8, 37, and clause (ii) of rule 38 of the same Rules shall come into force on the 1st day of April, 2025. This notification references Notification No. 12/2024-State Tax, published in the Gazette of NCT of Delhi, Extraordinary Part IV, No. F.3 (31)/Fin.(Exp-I)/2025-26/DS-I/966, dated 30-09-2025.

Full Text

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-17022026-270202 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 35] DELHI, THURSDAY, FEBRUARY 5, 2026/MAGHA 16, 1947 [N. C. T. D. No. 449 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 5th February, 2026 No. 09/2025-State Tax No. F.3 (39)/Fin.(Exp-I)/2025-26/DS-I/107.— In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), read with sub-rule(1) of the Delhi Goods and Services Tax (Amendment) Rules, 2024 (hereinafter referred to as the said Act), issued vide Notification No. 12/2024-State Tax, published in the Gazette of NCT of Delhi, Extraordinary Part IV, No. F.3 (31)/Fin.(Exp-I)/2025-26/DS-I/966, dated 30-09-2025, the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council hereby appoints the following dates as mentioned in column (3) of the table below, on which the provisions of rules specified in column (2) of the said table, shall come into force, namely: Table +-------+----------------------------------+--------------------------+ | S. No.| Rules | Date | | (1) | (2) | (3) | +=======+==================================+==========================+ | 1 | Rules 2, 24, 27 and 32 | 11th day of February, 2025| +-------+----------------------------------+--------------------------+ | 2 | Rules 8, 37 and clause (ii) of rule 38| 1st day of April, 2025 | +-------+----------------------------------+--------------------------+ By Order and in the Name of Lt. Governor of the National Capital Territory of Delhi, MANGEJ SINGH, Dy. Secretary (Fin.)

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