Threshold revision raises GST turnover limits and adjusts intermediary threshold with retrospective effect. Amendment to Notification No. 8/2017-State Tax substitutes specified monetary expressions to revise statutory turnover thresholds, replacing the prior higher-tier threshold with a new elevated limit and increasing the intermediate threshold accordingly; the amendment is made under section 10(1) of the Delhi Goods and Services Tax Act, 2017 and takes effect from 13 October 2017.