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<h1>Delhi GST Amendment Lowers Threshold from 20 Crore to 10 Crore Effective October 2022 u/r 48(4.</h1> The Lieutenant Governor of Delhi has amended Notification No. 13/2020 - State Tax, dated March 31, 2021. Effective October 1, 2022, the amendment changes the threshold from 'twenty crore rupees' to 'ten crore rupees' in the first paragraph of the original notification. This change is made under the authority of sub-rule (4) of rule 48 of the Delhi Goods and Services Tax Rules, 2017, following the Council's recommendations.