https://www.taxtmi.com/circulars?id=71277 For uniformity in Delhi GST administration, the Delhi State Tax Department applies mutatis mutandis Instruction No. 05/2023-GST of Central Tax while implementing the Delhi Goods and Services Tax Act, 2017. The central-tax instruction concerns the Supreme Court judgment in Northern Operating Systems Private United (NOS), and the measure is clarificatory; implementation difficulties may be referred to the Commissioner of State Tax, Delhi. en-us Mon, 01 Apr 2024 00:00:00 +0530 Fri, 11 Sep 2026 17:33:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71277 For uniformity in Delhi GST administration, the Delhi State Tax Department applies mutatis mutandis Instruction No. 05/2023-GST of Central Tax while implementing the Delhi Goods and Services Tax Act, 2017. The central-tax instruction concerns the Supreme Court judgment in Northern Operating Systems Private United (NOS), and the measure is clarificatory; implementation difficulties may be referred to the Commissioner of State Tax, Delhi. Circulars GST - States Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71277