Executive Summary:
This notification, issued by the Government of the National Capital Territory of Delhi, amends notification No. 66/2017-State Tax, dated December 22, 2017, regarding the Delhi Goods and Services Tax Act, 2017. The amendment, effective from October 1, 2023, concerns the composition levy under section 10 of the said Act, and its applicability to registered persons making the supply of specified actionable claims.
Key Points / Main Content:
Amendment Details:
* The notification amends the Government of National Capital Territory of Delhi, Finance Revenue Department Notification No. 66/2017-State Tax, dated December 22, 2017.
* The amendment is made under the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017.
Effective Date:
* The amendment takes effect from October 1, 2023.
Specific Change:
* After "composition levy under section 10 of the said Act," the following is inserted: "other than the registered person making supply of specified actionable claims as defined in clause 102A of section 2 of the said Act."
Impact Analysis:
Registered Persons Making Supply of Specified Actionable Claims:
* Impact: Registered persons making supply of specified actionable claims as defined in clause 102A of section 2 of the Delhi Goods and Services Tax Act, 2017 are now excluded from the composition levy under section 10 of the said act.
* Action Required: Affected registered persons need to assess their applicability for composition levy based on this amendment from October 1, 2023, and comply with the revised regulations accordingly.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: A tax law enacted in Delhi, referenced as 'the said Act' in the notification.
National Capital Territory of Delhi: The formal name of the governing region, often shortened to NCT of Delhi.
Lieutenant Governor of National Capital Territory of Delhi: The administrative head of the National Capital Territory of Delhi.
Finance Department, Delhi: The Finance Revenue Department of the Government of National Capital Territory of Delhi, responsible for the notification.
Council: Refers to a council whose recommendations were considered for the amendment. The specific council is not explicitly named but contextually likely relates to GST or tax policy.
Ravinder Kumar: Joint Secretary, Finance Department, Delhi, who issued the notification.
Delhi Gazette: The official gazette of the National Capital Territory of Delhi, where the notification and amendments are published.
Mayapuri, New Delhi: Location of the Government of India Press where the document was printed.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एxलxx.-GअID.-H0x3xx0 72025-264345
SG-DLxx-ExG-0ID3E0x7x2x0 25-264345
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
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भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 30th June, 2025
No. 50/2023-State Tax
F. No. 3 (11)/Fin.(Exp-I)/2025-26/DS-I/595.—-In exercise of the powers conferred by section 148 of the
Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereinafter in this notification referred to as the said Act), the
Lieutenant Governor of National Captial Territory of Delhi, on the recommendations of the Council, hereby makes the
following amendment in the notification of the Government of National Captial Territory of Delhi, Finance (Revenue-
1) Department No.66/2017- StateTax, dated the 22th December, 2017, published in the part IV of the Delhi Gazette,
Extraordinary, vide number F. 3(74)/Fin (Rev-I)/2017-18/DS-VI/828 dated the 22th December, 2017, namely: —
In the said notification, with effect from the 1st October, 2023, after the words and figures “composition
levy under section 10 of the said Act”, the words and figures “, other than the registered person making supply of
specified actionable claims as defined in clause (102A) of section 2 of the said Act,” shall be inserted.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
RAVINDER KUMAR, Jt. Secy. (Fin.)
Note: The principal notification No. 66/2017- State Tax, dated the 22th December, 2017, was published in the the
part IV of the Delhi Gazette, Extraordinary, vide number F. 3(74)/Fin(Rev-I)/2017-18/DS-VI/828 dated the
22nd December, 2017.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.