Delhi GST amendment provisions specified in the notification take effect on 1 October 2025. The Lt. Governor appointed 1 October 2025 as the date on which specified provisions of the Delhi Goods and Services Tax (Amendment) Act, 2025-namely clauses (ii) and (iii) of section 2, sections 3-5 and sections 7-15-shall come into force, by notification issued by the Finance (Expenditure-I) Department as the administrative instrument of commencement.
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Provisions expressly mentioned in the judgment/order text.
Delhi GST amendment provisions specified in the notification take effect on 1 October 2025.
The Lt. Governor appointed 1 October 2025 as the date on which specified provisions of the Delhi Goods and Services Tax (Amendment) Act, 2025-namely clauses (ii) and (iii) of section 2, sections 3-5 and sections 7-15-shall come into force, by notification issued by the Finance (Expenditure-I) Department as the administrative instrument of commencement.
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