**Executive Summary**
This document is a notification from the Government of the National Capital Territory of Delhi, issued by the Finance (Expenditure-I) Department. It pertains to the Delhi Goods and Services Tax Act, 2017, and specifies dates until which registered persons can make tax payments with waivers of interest, penalty, or both. The notification is effective from November 1, 2024, and is dated December 1, 2025.
**Key Points / Main Content**
* **Applicability:** The notification exercises powers conferred by sub-section (1) of section 128A of the Delhi Goods and Services Tax Act, 2017.
* **Tax Payment Extension - Registered Persons with Notices:**
* Registered persons who have received a notice, statement, or order under clauses (a), (b), or (c) of section 128A of the Act can make tax payments by March 31, 2025, to avail waivers of interest, penalty, or both.
* **Tax Payment Extension - Persons with Tax Redetermination Orders:**
* Registered persons who have received a notice under sub-section (1) of section 74, regarding periods specified in sub-section (1) of section 128A and have received an order passed under section 75(2) for determination of tax payable, have six months from the date of issuance of the tax redetermination order by the proper officer under section 73 to make payment.
**Impact Analysis**
**Registered Persons with existing notices/statements/orders under section 128A.**
* **Impact:** Benefit from an extended deadline for tax payments, potentially avoiding interest and penalties.
* **Action Required:** Make tax payments on or before March 31, 2025, to qualify for waivers.
**Registered Persons subject to tax redetermination orders.**
* **Impact:** Have a defined timeframe to settle tax liabilities after a tax redetermination order has been issued.
* **Action Required:** Ensure tax payments are made within six months from the date of issuance of the tax redetermination order.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: The primary legislation under which the notification regarding tax payment extensions and waivers is issued.
Section 128A of the Delhi Goods and Services Tax Act, 2017: The specific section of the Delhi Goods and Services Tax Act, 2017 that grants the power to issue notifications regarding waivers of interest or penalties on tax payments.
National Capital Territory of Delhi: The geographical area to which this notification applies.
Finance (Expenditure-I) Department: The department responsible for issuing the notification.
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 22025-268192
SG-DLxx-ExG-0ID3E1x2x2x0 25-268192
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 369] दिल्ली, सोमिार, दिसम्ब र 1, 2025 अग्रहायण 10, 1947 [रा.रा.रा.क्षे.दि. स.ं 356
No. 369] DELHI, MONDAY, DECEMBER 1, 2025/ AGRAHAYANA 10, 1947 [N. C. T. D. No. 356
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.ं 21/2024-राज्य कर
फा.स.ं 3(35)/जित्त(व्यय-I)/2025-26/डीएस-I/1153.— fnYyh eky ,o a lsok dj vfèkfu;e] 2017
¼2017 dk 03½ ¼mä vfèkfu;e½ dh èkkjk 128, dh mièkkjk ¼1½ }kjk çnÙk 'kfä;kas dk ç;kxs djrs gq,]
jk"Vªh; jktèkkuh {k=s fnYyh ds mijkT;iky] ifj"kn dh flQkfj'kks a ij ,rn~ }kjk uhps nh xà rkfydk ds
d‚ye ¼3½ es a fuÆn"V lacfaèkr frfFk dk s ml frfFk ds :i eas vfèklwfpr djrs gSa] ftl rd mä èkkjk ds
[kaM ¼d½ ;k [kaM ¼[k½ ;k [kaM ¼x½ eas fuÆn"V lwpuk] ;k fooj.k] ;k vkns'k ds vuqlkj ns; dj dk
Hkqxrku] tSlk Hkh ekeyk gks] mä rkfydk ds d‚ye ¼2½ es a lacafèkr çfof"V es a fuÆn"V iath—r O;fä ds
oxZ }kjk fd;k tk ldrk gS] vFkkZr%&
8068 DG/2025 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
rkfydk
Ø0la0 iathd`r O;fDr dk oxZ og frfFk ftl rd mä vfèkfu;e dh èkkjk
128d ds [kaM ¼d½ ;k [kaM ¼[k½ ;k [kaM ¼x½ es a
fuÆn"V lwpuk ;k fooj.k ;k vkns'k ds vuqlkj
ns; dj dk Hkqxrku] tSlk Hkh ekeyk gks] mä
èkkjk ds vUrxZr C;kt ;k tqekZuk ;k nkus ks a dh
NwV ds fy, fd;k tk ldrk gSA
¼1½ ¼2½ ¼3½
1 iath—r O;fä ftUgs a mä vfèkfu;e dh
èkkjk 128d ds [kaM ¼d½ ;k [kaM ¼[k½ ;k 31-03-2025
[kaM ¼x½ eas fuÆn"V lwpuk ;k fooj.k ;k
vkns'k tkjh fd;k x;k gSA
2 iath—r O;fä] ftUgs a mä vfèkfu;e dh mä vfèkfu;e dh èkkjk 73 ds varxZr dj dk
èkkjk 128d dh mièkkjk ¼1½ eas fuÆn"V vofèk iquZfuèkkjZ .k djus okys leqfpr vfèkdkjh }kjk
ds lacèa k eas èkkjk 74 dh mièkkjk ¼1½ ds vkns'k tkjh djus dh frfFk ls N% ekg iwjs gksus
vUrxrZ ukfsVl tkjh fd;k x;k gS] rFkk ij lekIr gkus s okyh frfFkA
vihyh; çkfèkdkjh ;k vihyh; U;k;kfèkdj.k
;k fdlh U;k;ky; ds funsZ'k ds vuqlj.k
eas] èkkjk 75 dh mièkkjk ¼2½ ds izko/kkuks a ds
vuqlkj mi;qDr vfèkdkjh }kjk ,sl s O;fä
}kjk ns; dj ds fuèkkZj.k grs q vkns'k ikfjr
fd;k tkrk gS ;k ikfjr fd;k tkuk vifs{kr
gS] ;g ekurs gq, fd uksfVl mä vfèkfu;e
dh èkkjk 73 dh mièkkjk ¼1½ ds vUrxZr
tkjh fd;k x;k FkkA
2- ;g vf/klwpuk 01 uoEcj] 2024 ls izHkkoh gkxs hA
राष्ट्रीय रािधानी क्षेत्र दिल्ली के उपराज्यपाल
के आिेि से तथा उनके नाम पर,
मंगेि ससंह, उप-सजचि (जित्त)
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 1st December, 2025
No. 21/2024-State Tax
F.No. 3(35)/Fin.(Exp-I)/2025-26/DS-I/1153.— In exercise of the powers conferred by sub-section
(1) of section 128A of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (the said Act), the
Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby
notifies the respective date specified in Column (3) of the Table below, as the date upto which payment for
the tax payable as per the notice, or statement, or the order referred to in clause (a) or clause (b) or clause
(c) of the said section, as the case may be, can be made by the class of registered person specified in the
corresponding entry in column (2) of the said Table, namely:–[PART IV DELHI GAZETTE : EXTRAORDINARY 3
TABLE
Sl. No. Class of registered person Date upto which payment for the tax payable as
per the notice or statement or the order referred
to in clause (a) or clause (b) or clause (c) of
section 128A of the said Act, as the case may be,
can be made for waiver of interest, or penalty, or
both, under the said section.
(1) (2) (3)
1 Registered persons to whom a notice or
statement or order, referred to in clause (a)
31.03.2025
or clause (b) or clause (c) of section 128A of
the said Act, has been issued.
2 Registered persons to whom a notice has Date ending on completion of six months from
been issued under sub-section (1) of section the date of issuance of the order by the proper
74, in respect of the period referred to in officer redetermining tax under section 73 of the
sub-section (1) of section 128A of the said said Act.
Act, and an order is passed or required to be
passed by the proper officer in pursuance of
the direction of the Appellate Authority, or
Appellate Tribunal, or a court, in accordance
with the provisions of sub-section (2) of
section 75, for determination of the tax
payable by such person, deeming as if the
notice were issued under sub-section (1) of
section 73 of the said Act.
2. This notification shall come into effect from the 1st day of November, 2024.
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.