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    <title>Delhi Goods and Services (Second Amendment) Act, 2025.</title>
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    <description>Delhi GST law expands references to IGST reverse-charge liabilities, defines local and municipal funds, and introduces unique identification markings for specified goods. Persons dealing in notified goods must affix markings, provide prescribed information, keep records, disclose manufacturing machinery details, and pay prescribed system-related amounts; contravention attracts an additional penalty. The amendments also impose conditions on credit-note reductions, require pre-deposits for appeals against penalty-only orders, clarify &quot;plant and machinery&quot; retrospectively, and add warehoused SEZ and FTWZ supplies to Schedule III with a related refund bar.</description>
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    <pubDate>Tue, 19 Aug 2025 00:00:00 +0530</pubDate>
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