Full Text
REGD. No. D. L.-33002/99
GOVERNMENT OF INDIA
Delhi Gazette
SG-DL-E-22082025-265626
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 246]
DELHI, WEDNESDAY, AUGUST 20, 2025/SHRAVANA 29, 1947
[N. C. T. D. No. 188
PART IV
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
Delhi, 19th August, 2025
F.14 (102)/LA/2025/jtsecylaw/641-650—
{19th August, 2025}
5574 DG/2025
(1)
DEPARTMENT OF LAW, JUSTICE AND LEGISLATIVE AFFAIRS
NOTIFICATION
Delhi, the 19th August, 2025
F.14 (102)/LA/2025/ jtsecylaw/641-650.—The following Act of the Legislative Assembly of the National
Capital Territory of Delhi received the assent of the Lt. Governor of Delhi on the 19th August, 2025 and is hereby
published for general information.
THE DELHI GOODS AND SERVICES TAX (SECOND AMENDMENT) ACT, 2025
(DELHI ACT No. 06 OF 2025)
(As passed by the Legislative Assembly of the National Capital Territory of Delhi on 08th August, 2025).
[19th August, 2025]
Further to amend the Delhi Goods and Services Tax Act 2017(3 of 2017)
BE it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Seventy-Sixth Year of
the Republic of India as follows: -
1. Short title and commencement: - (i) This Act may be called the Delhi Goods and Services (Second Amendment)
Act, 2025.
(ii) Section 2 to 15 of the Act shall come into force on such date as the State Government may, by notification,
in the Official Gazette, appoint and the different date may be appointed for different provisions of this Act.
2. Amendment of section 2: - In the Delhi Goods and Services Tax Act, 2017(hereinafter referred to as Delhi
Goods and Services Tax Act), in section 2, —
(ii) in clause (61), after the word and figure "section 9", the words, brackets and figures "of
this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods
and Services Tax Act, 2017" shall be inserted with effect from the 1st day of April, 2025;
in clause (69), –
(a) in sub-clause (c), after the words "management of a municipal", the word
"fund" shall be inserted;
(b) after sub-clause (c), the following Explanation shall be inserted, namely: —
'Explanation. —For the purposes of this sub-clause—
(a) "local fund" means any fund under the control or management of an authority
of a local self-government established for discharging civic functions in
relation to a Panchayat area and vested by law with the powers to levy, collect
and appropriate any tax, duty, toll, cess or fee, by whatever name called;
(b) "municipal fund" means any fund under the control or management of an
authority of a local self-government established for discharging civic
functions in relation to a Metropolitan area or Municipal area and vested by
law with the powers to levy, collect and appropriate any tax, duty, toll, cess or
fee, by whatever name called;';
(iii) after clause (116), the following clause shall be inserted, namely: –
'(116A) "unique identification marking” means the unique identification marking
referred to in clause (b) of sub-section (2) of section 148A and includes a digital stamp,
digital mark or any other similar marking, which is unique, secure and non-removable;'.
3. Amendment of Section 12: In section 12 of the Delhi Goods and Services Tax Act, sub-section (4) shall be
omitted.
4. Amendment of Section 13: In section 13 of the Delhi Goods and Services Tax Act, sub-section (4) shall be
omitted.
5. Amendment of Section 17: In section 17 of the Delhi Goods and Services Tax Act, in sub-section (5), in
clause (d), —
(i) for the words "plant or machinery", the words “plant and machinery" shall be
substituted and shall be deemed to have been substituted with effect from the 1st
day of July, 2017;
(ii) the Explanation shall be numbered as Explanation 1 thereof, and after Explanation 1 as
so numbered, the following Explanation shall be inserted, namely:
'Explanation 2. -For the purposes of clause (d), it is hereby clarified
that notwithstanding anything to the contrary contained in any judgment, decree or
order of any court, tribunal, or other authority, any reference to "plant or
machinery" shall be construed and shall always be deemed to have been construed
as a reference to "plant and machinery";".
6. Amendment of Section 20: In section 20 of the Delhi Goods and Services Tax Act, with effect from the 1st
day of April, 2025, —
(i) in sub-section (1), after the word and figure "section 9”, the words, brackets and figures "of this Act
or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax
Act, 2017" shall be inserted;
(ii) in sub-section (2), after the word and figure "section 9”, the words, brackets and figures “of
this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and
Services Tax Act, 2017," shall be inserted.
7. Amendment of Section 34:- In section 34 of the Delhi Goods and Services Tax Act, in sub-section (2), for
the proviso, the following proviso shall be substituted, namely:
"Provided that no reduction in output tax liability of the supplier shall be permitted,
if the—
(i) input tax credit as is attributable to such a credit note, if availed, has not been
reversed by the recipient, where such recipient is a registered person; or
(ii) incidence of tax on such supply has been passed on to any other person, in other
cases.".
8. Amendment of Section 38:In section 38 of the Delhi Goods and Services Tax Act, —
(i) in sub-section (1), for the words "an auto-generated statement", the words "a
statement" shall be substituted;
(ii) in sub-section (2), –
(a) for the words “auto-generated statement under", the words "statement
referred in" shall be substituted;
(b)in clause (a), the word "and" shall be omitted;
(c) in clause (b), after the words "by the recipient,", the word "including"
shall be inserted;
(d) after clause (b), the following clause shall be inserted, namely:
"(c) such other details as may be prescribed.".
9. Amendment of Section 39-In section 39 of the Delhi Goods and Services Tax Act, in sub-section (1), for the
words "and within such time”, the words "within such time, and subject to such conditions and restrictions"
shall be substituted.
10. Amendment of Section 107.-. In section 107 of the Delhi Goods and Services Tax Act, in sub-section (6), for
the proviso, the following proviso shall be substituted, namely:
"Provided that in case of any order demanding penalty without involving demand of any
tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said
penalty has been paid by the appellant.".
11. Amendment of section 112: In section 112 of the Delhi Goods and Services Tax Act, in sub-section (8),
the following proviso shall be inserted, namely:
"Provided that in case of any order demanding penalty without involving demand of any
tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said
penalty, in addition to the amount payable under the proviso to sub-section (6) of section 107 has
been paid by the appellant.".
12. Insertion of new section 122B: After section 122A of the Delhi Goods and Services Tax Act, the
following section shall be inserted, namely:
"122B. Notwithstanding anything contained in this Act, where any person referred to in
clause (b) of sub-section (1) of section 148A acts in contravention of the provisions of the said
section, he shall, in addition to any penalty under Chapter XV or the provisions of this Chapter,
be liable to pay a penalty equal to an amount of one lakh rupees or ten per cent. of the tax payable
on such goods, whichever is higher.".
13. Insertion of new section 148A: After section 148 of the Delhi Goods and Services Tax Act, the following
section shall be inserted, namely:
"148A. (1) The Government may, on the recommendations of the Council, by notification,
specify,—
(a) the goods;
(b) persons or class of persons who are in possession or deal with such goods,
to which the provisions of this section shall apply.
(2) The Government may, in respect of the goods referred to in clause (a) of sub-
section (1), —
(a)provide a system for enabling affixation of unique identification marking and
for electronic storage and access of information contained therein, through such persons,
as may be prescribed; and
(b) prescribe the unique identification marking for such goods, including the
information to be recorded therein.
(3)The persons referred to in sub-section (1), shall, —
(a) affix on the said goods or packages thereof, a unique identification marking,
containing such information and in such manner;
(b) furnish such information and details within such time and maintain such
records or documents, in such form and manner;
(c) furnish details of the machinery installed in the place of business of
manufacture of such goods, including the identification, capacity, duration of operation and
such other details or information, within such time and in such form and manner;
(d) pay such amount in relation to the system referred to in sub-section (2),
as may be prescribed.”.
14. Amendment of Schedule III: In Schedule III to the Delhi Goods and Services Tax Act,
(i) in paragraph 8, after clause (a), the following clause shall be inserted and shall be
deemed to have been inserted with effect from the 1st day of July, 2017, namely:
"(aa) Supply of goods warehoused in a Special Economic Zone or in a Free Trade
Warehousing Zone to any person before clearance for exports or to the Domestic Tariff Area;";
(ii) in Explanation 2, after the words "For the purposes of", the words, brackets and letter
"clause (a) of" shall be inserted and shall be deemed to have been inserted with effect from
the 1st day of July, 2017;after Explanation 2, the following Explanation shall be inserted
and shall be deemed to have been inserted with effect from the 1st day of July, 2017,
namely:
"Explanation3. —For the purposes of clause (aa) of paragraph 8, the expressions
"Special Economic Zone”, “Free Trade Warehousing Zone" and "Domestic Tariff Area"
shall have the same meanings respectively as assigned to them in section 2 of the Special
Economic Zones Act, 2005.".
15. No Refund of tax paid or input tax credit reversed: No refund shall be made of all such tax which has been
collected, but which would not have been so collected, had section 14 been in force at all material items.
REETESH SINGH, Principal Secretary
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: 2025.08.22 14:25:09 +05'30'