The Finance (Expenditure-I) Department of Delhi has issued a notification regarding the enforcement of provisions under the Delhi Goods and Services Tax (Second Amendment) Act, 2024 (01 of 2024). As per the directive issued on August 28, 2024, by the Lieutenant Governor of the National Capital Territory of Delhi. This notification was published on 28/08/2024.
The following dates have been designated for the implementation of specific sections of the Act:
- The 1st of October, 2023, will mark the activation of sections 2 to 24, excluding sections 14 to 19.
- The provisions outlined in sections 14 to 19 will take effect earlier, starting from the 1st of August, 2023.
This phased enforcement aims to streamline the application of the amended GST regulations, ensuring a smooth transition for taxpayers and businesses across Delhi.
