**Executive Summary**
This document is a notification issued by the Government of the National Capital Territory of Delhi, Finance (Expenditure-I) Department, regarding the Delhi Goods and Services Tax Act, 2017. It sets April 1, 2025, as the date from which the Authority will no longer accept requests for examination of input tax credits or tax rate reductions to determine if they commensurately reduced the price of goods or services. The notification becomes effective on the date of its publication in the Official Gazette.
**Key Points / Main Content**
* **Authority's Examination of Input Tax Credits and Tax Rate Reductions:**
* The Lieutenant Governor of Delhi, acting on the Council's recommendations, has determined that after April 1, 2025, the Authority will not accept requests for examination.
* This examination pertains to whether input tax credits or tax rate reductions availed by registered persons have resulted in a commensurate reduction in the price of goods or services supplied.
* **Effective Date:**
* This notification comes into force on the date of its publication in the Official Gazette.
**Impact Analysis**
**Stakeholder: Registered Persons**
* **Impact:** Registered persons will no longer be able to request the Authority to examine whether their input tax credits or tax rate reductions have resulted in a commensurate reduction in the price of goods or services supplied after April 1, 2025.
* **Action Required:** Registered persons must ensure that input tax credits and tax rate reductions are passed on to consumers in the form of reduced prices before April 1, 2025.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: Relevant law for the notification regarding input tax credit examination.
National Capital Territory of Delhi: The jurisdiction to which the notification applies.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एxलxx.G-अID.H-0xx3x1 22025-268194
SG-DLxx-ExG-0ID3E1x2x2x0 25-268194
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 368] दिल्ली, सोमिार, दिसम्ब र 1, 2025 अग्रहायण 10, 1947 [रा.रा.रा.क्षे.दि. स.ं 355
No. 368] DELHI, MONDAY, DECEMBER 1, 2025/ AGRAHAYANA 10, 1947 [N. C. T. D. No. 355
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
जित्त (व्यय-I) जिभाग
अजधसचू ना
दिल्ली, 1 दिसम् बर, 2025
स.ं 19/2024-राज्य कर
फा.स.ं 3(34)/जित्त(व्यय-I)/2025-26/डीएस-I/1152.— fnYyh eky ,o a lsok dj vfèkfu;e] 2017
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राष्ट्रीय रािधानी क्षेत्र दिल्ली के उपराज्यपाल
के आिेि से तथा उनके नाम पर,
मंगेि ससंह, उप-सजचि (जित्त)
8067 DG/2025 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 1st December, 2025
No. 19/2024-State Tax
F.No. 3(34)/Fin.(Exp-I)/2025-26/DS-I/1152.— In exercise of the powers conferred by proviso
to sub-section (2) of section 171 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the
Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the
Council, hereby appoints the 1st day of April, 2025 as the date from which the Authority referred
to in the said section shall not accept any request for examination as to whether input tax credits
availed by any registered person or the reduction in the tax rate have actually resulted in a
commensurate reduction in the price of the goods or services or both supplied by that registered
person.
2. This notification shall come into force on the date of its publication in the Official Gazette.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
MANGEJ SINGH, Dy. Secy.(Fin.)
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.