Appointment of Authority under Delhi GST Act

Appointment of Authority under Delhi GST Act

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.