The Finance (Expenditure-I) Department, Govt. of Delhi on December 01, 2025, issued the enforcement date of certain provisions of the Delhi Goods and Services Tax (Amendment) Act, 2025.
The following has been stated namely: -
• The provisions of section 35 shall come into force on October 01, 2024.
• The provisions of sections 2 and 9 shall come into force on April 01, 2025.
Notification No. - 16/2024–State Tax]