Seeks to bring in force provisions Delhi Goods and Services Tax (Amendment) Act, 2024 - 48/2023-State Tax - Delhi SGST

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 . 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.)