https://www.taxtmi.com/notifications?id=143999 The Bill amends the Delhi GST Act to expand cross-references to IGST provisions, define municipal and local funds, introduce a unique identification marking, substitute "plant and machinery," omit voucher time-of-supply subsections, modify ISD and inter-state credit distribution rules, treat certain SEZ/FTWZ warehoused supplies as outside supply, tighten credit-note and statement requirements, mandate pre-deposit for penalty-only appeals, and create a track-and-trace regime imposing marking, information, recordkeeping and penalty obligations. en-us Thu, 07 Aug 2025 00:00:00 +0530 Fri, 08 Aug 2025 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=143999 The Bill amends the Delhi GST Act to expand cross-references to IGST provisions, define municipal and local funds, introduce a unique identification marking, substitute "plant and machinery," omit voucher time-of-supply subsections, modify ISD and inter-state credit distribution rules, treat certain SEZ/FTWZ warehoused supplies as outside supply, tighten credit-note and statement requirements, mandate pre-deposit for penalty-only appeals, and create a track-and-trace regime imposing marking, information, recordkeeping and penalty obligations. Notifications GST - States Thu, 07 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=143999