8068 DG/2025
(1)
रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
xxxGIDHxxx
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असाधारण
EXTRAORDINARY
प्राजधकार से प्रकाजित
PUBLISHED BY AUTHORITY
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षेत्र दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
जित्त (व्यय-I) जिभाग
अजधसूचना
दिल्ली, 1 दिसम् बर, 2025
सं. 21/2024-राज्य कर
फा.सं. 3(35)/जित्त(व्यय-I)/2025-26/डीएस-I/1153.— fnYyh eky ,oa lsok dj vfèkfu;e] 2017
¼2017 dk 03½ ¼mä vfèkfu;e½ dh èkkjk 128, dh mièkkjk ¼1½ }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,]
jk"Vªh; jktèkkuh {ks= fnYyh ds mijkT;iky] ifj"kn dh flQkfj'kksa ij ,rn~ }kjk uhps nh xà rkfydk ds
d‚ye ¼3½ esa fuÆn"V lacafèkr frfFk dks ml frfFk ds :i esa vfèklwfpr djrs gSa] ftl rd mä èkkjk ds
[kaM ¼d½ ;k [kaM ¼[k½ ;k [kaM ¼x½ esa 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 esa lacafèkr çfof"V esa fuÆn"V iath—r O;fä ds
oxZ }kjk fd;k tk ldrk gS] vFkkZr%&
सं. 369]
दिल्ली, सोमिार, दिसम् बर 1, 2025 अग्रहायण 10, 1947
[रा.रा.रा.क्षे.दि. सं. 356
No. 369]
DELHI, MONDAY, DECEMBER 1, 2025/ AGRAHAYANA 10, 1947
[N. C. T. D. No. 356
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-03122025-268192
SG-DL-E-03122025-268192
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 esa
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 nksuksa dh
NwV ds fy, fd;k tk ldrk gSA
¼1½
¼2½
¼3½
1
iath—r O;fä ftUgsa mä vfèkfu;e dh
èkkjk 128d ds [kaM ¼d½ ;k [kaM ¼[k½ ;k
[kaM ¼x½ esa fuÆn"V lwpuk ;k fooj.k ;k
vkns'k tkjh fd;k x;k gSA
31-03-2025
2
iath—r O;fä] ftUgsa mä vfèkfu;e dh
èkkjk 128d dh mièkkjk ¼1½ esa fuÆn"V vofèk
ds lacaèk esa èkkjk 74 dh mièkkjk ¼1½ ds
vUrxZr uksfVl tkjh fd;k x;k gS] rFkk
vihyh; çkfèkdkjh ;k vihyh; U;k;kfèkdj.k
;k fdlh U;k;ky; ds funsZ'k ds vuqlj.k
esa] èkkjk 75 dh mièkkjk ¼2½ ds izko/kkuksa ds
vuqlkj mi;qDr vfèkdkjh }kjk ,sls O;fä
}kjk ns; dj ds fuèkkZj.k gsrq vkns'k ikfjr
fd;k tkrk gS ;k ikfjr fd;k tkuk visf{kr
gS] ;g ekurs gq, fd uksfVl mä vfèkfu;e
dh èkkjk 73 dh mièkkjk ¼1½ ds vUrxZr
tkjh fd;k x;k FkkA
mä vfèkfu;e dh èkkjk 73 ds varxZr dj dk
iquZfuèkkZj.k djus okys leqfpr vfèkdkjh }kjk
vkns'k tkjh djus dh frfFk ls N% ekg iwjs gksus
ij lekIr gksus okyh frfFkA
2-
;g vf/klwpuk 01 uoEcj] 2024 ls izHkkoh gksxhA
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)
or clause (b) or clause (c) of section 128A of
the said Act, has been issued.
31.03.2025
2
Registered persons to whom a notice has
been issued under sub-section (1) of section
74, in respect of the period referred to in
sub-section (1) of section 128A of the said
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.
Date ending on completion of six months from
the date of issuance of the order by the proper
officer redetermining tax under 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. GORAKHA NATH YADAVA
Digitally signed by GORAKHA NATH
YADAVA
Date: 2025.12.03 15:58:28 +05'30'