The DELHI GOODS AND SERVICES TAX ACT, 2017

Year	Description	Hindi Description	Files(Eng)	Files(Hindi)
22-06-2017	Notifying the DGST Rules, 2017 on registration and composition levy
30-06-2017	10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017
01-05-2020	DGST Rule, 2017 updated till 01.05.2020

The DELHI GOODS AND SERVICES TAX ACT, 2017

Year	Description	Hindi Description	Files(Eng)	Files(Hindi)
14-06-2017	“THE DELHI GOODS AND SERVICES TAX ACT, 2017 (DELHI ACT 03 OF 2017)
11-01-2019	“THE DELHI GOODS AND SERVICES TAX ( AMENDMENT) ACT, 2021 (DELHI ACT 01 OF 2019)
18-12-2019	THE DELHI GOODS AND SERVICES TAX ( AMENDMENT) ACT, 2021 (DELHI ACT 06 OF 2019)
01-10-2020	“THE DELHI GOODS AND SERVICES TAX ( AMENDMENT) ACT, 2021 (DELHI ACT 06 OF 2021)
09-08-2021	“THE DELHI GOODS AND SERVICES TAX ( AMENDMENT) ACT, 2021 (DELHI ACT 03 OF 2021)

The DELHI GOODS AND SERVICES TAX ACT, 2017

Year	Description	Hindi Description	Files(Eng)	Files(Hindi)
02-08-2017	Issue related to Bond/letter of Undertaking (LUT) for export without payment of Integrated Goods & Service tax (IGST)
07-09-2017	Issue related to Bond/letter of Undertaking (LUT) for export without payment of Integrated Goods & Service tax (IGST)
20-09-2017	System Based Reconciliation of Information furnished in Form GSTR-1,2, with GSTR 3B, regarding
03-10-2017	Modalities for retention of record
10-10-2017	Regarding -issue related to Bond-Letter of Undertaking (LUT) for export without payment of IGST
05-12-2017	Compliance of Notification no. 28/2017 state tax (Rate); Brand name regarding.
11-01-2018	Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger- Reg.
11-01-2018	Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc.- regarding
11-01-2018	Manual filing and processing of refund claims in respect of zero-rated supplies - reg.
11-01-2018	Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling - reg
11-01-2018	Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of DGST Act, 2017 – reg.
11-01-2018	Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries–Reg.
17-01-2018	Filing of returns under GST- regarding - Circular no. - 7
30-01-2018	Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 – regarding.
30-01-2018	Clarification regarding applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol – Regarding.
05-02-2018	Regarding return of Bank guarantee submitted by exporters
23-02-2018	Scrutiny of Refund claims for amount more than 50 Lakhs Annually
28-02-2018	Mechanism for time bound disposal of refund claims by Proper Officers of the Department.
26-03-2018	Online facility of GST RFD - 11 for acceptance of Letter of Undertaking as per G.S.T. Act
28-03-2018	Clarifications on exports related refund issues - regarding
17-04-2018	Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal.
25-04-2018	Clarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit - reg.
25-04-2018	Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances - reg.
12-06-2018	Regarding recovery.
31-08-2018	Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 GST rate.
31-08-2018	Clarification regarding applicability of GST on the petroleum gases retained for the manufacture of petrochemical and chemical products.
31-08-2018	Clarification regarding applicability of GST on various goods and services.
02-11-2018	Clarification related to Casual Taxable Person
02-11-2018	To clarify the procedure in r/o time expired drugs
11-03-2019	Clarification on export of services under GST
11-03-2019	Denial of Composition option by Tax authorities and effective date thereof
13-03-2019	Clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018.
13-03-2019	Mentioning details of inter-state supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR -1.
13-03-2019	Compliance of rule 46(n) of DGST Rules, 2019 while issuing invoices in case of inter-State supply.
16-05-2019	Verification of applications for grant of new registration.
16-05-2019	Clarification in respect of transfer of input tax credit in case of death of sole proprietor.
16-05-2019	Clarification of refund related issues.
04-11-2019	Clarification on refund related issues — Reg.
04-11-2019	Clarification in_respect_of goods sent/taken out of India for exhibition or on consignment basis for export promotion - reg.
08-11-2019	Clarification regarding determination of place of supply in certain cases — reg.
20-11-2019	Clarification on issue of GST on Airport levies — reg.
20-11-2019	Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India — reg.
20-11-2019	Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts from individual donors— Reg.
14-07-2021	Clarification regarding applicability of GST on supply of food in Anganwadis and schools-reg
16-07-2021	Clarification ragarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity)-reg
30-07-2021	Clarification in respect of applicability of Dynamic Quick Response (QR) code on B2C invoices and compliance of notification 14/2020- State Tax dated 4th November,2020- Reg.
30-07-2021	Clarification regarding GST on supply of various services by Central and state Board (such as National Board of Examination )-reg.
09-08-2021	-Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis-reg.
09-08-2021	GST on service supplied by State Government to their undertakings or PSUs by way of guaranteeing loans taken by them-reg.
10-08-2021	Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- State Tax dated 4th November, 2020 - Reg.
10-08-2021	Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System-regarding.
09-09-2021	GST on milling of wheat into flour or paddy into rice for distribution by State Governmer*s under PDS -reg.
21-09-2021	Clarification regarding extension of limitation under GST Law in terms of Hon'ble Supreme Court's Order dated 27.04.2021.
14-12-2021	Clarification of doubts related to scope of Intermediary-reg.
17-12-2021	Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017.
17-12-2021	Clarification in respect of certain GST related issues-reg.
20-12-2021	Clarification regarding GST rates and classification (goods) based on the recommendations of the GST council in its 45th meeting held on 17th Sep,2021 Lucknow- reg
20-12-2021	Clarification relating to export of service condition-(V) of section 2(6) of the IGST Act 2017-reg
07-01-2022	Clarification in respect of applicability of Dynamic Quick Response Code on B2C invoices and compliance of Notification 14/2020-State Tax dated 4th Nov, 2020. Reg.
31-01-2022	Clarification on certain refund related issues- reg.
07-02-2022	Mechanism for filling of refund claim by the taxpayers registered in erstwhile Unio territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli.
10-02-2022	GST on service supplied by restaurants through e-commerce operators- reg.
24-02-2022	Clarification in respect of refund of tax specified in 77(1) of the DGST Act and section 19(1) of the IGST Act- Reg.
10-03-2022	Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the DGST Act, 2017 and rule 23 of the DGST Rules, 2017- reg
27-04-2022	Clarifications regarding applicable GST rates & exemptions on certain services-reg
02-05-2022	Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-State Tax dated 05.01.2022-reg.
02-12-2022	Circular No. 07/2022-GST Of State Tax

The DELHI GOODS AND SERVICES TAX ACT, 2017

Year	Description	Hindi Description	Files(Eng)	Files(Hindi)
22-06-2017	Notifying the DGST Rules, 2017 on registration and composition levy
22-06-2017	Notification regarding exemption u/s 23 (2) from registration to those persons whose supplies are liable to be taxed on reverse charge basis
22-06-2017	Commencement of sections 1-5 ,10,22-30, 139, 146 and 164 of DGST Act wef 22-06-2017
22-06-2017	Notification regarding www.gst.gov.in to be common portal for Registration, Returns, Payments eWay Bill etc.
30-06-2017	Notification regarding threshold for composition
30-06-2017	Regarding modes of verification
30-06-2017	Commencement of remaining sections except provisio to section 42 (9) , Provisio to Section 43(9), 51 and 52
30-06-2017	Notifying jurisdiction of State Tax Officers
30-06-2017	Regarding HSN Codes
30-06-2017	Exemption from DGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD
30-06-2017	To notify the categories of services on which tax will be payable under reverse charge mechanism under DGST Act Section 9 (4)
30-06-2017	DGST exemption from reverse charge upto Rs.5000 per day under section 11 (1)
30-06-2017	Reverse charge on certain specified supplies of goods under section 9 (3)
30-06-2017	10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017
30-06-2017	Notification prescribing refund of 50 of DGST on supplies to CSD under section 55
30-06-2017	Notification prescribing reverse charge on certain specified supplies of goods under section 9 (3)
30-06-2017	DGST exempt goods notified under section 11 (1)
30-06-2017	2.5 concessional DGST rate for supplies to Exploration and Production notified under section 11 (1)
30-06-2017	Notification specifying supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3)
30-06-2017	Notification exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)
30-06-2017	DGST exemption for dealers operating under Margin Scheme notified under section 11 (1)
30-06-2017	To notify the condition of non- availability of refund of unutilized ITC for supply of service specified in Item 5(b) of Schedule II of DGST Act (construction of building, complex etc.) Section 54 (3)
30-06-2017	To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the DGST Act Section 7 (2)
30-06-2017	To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator Section 9 (5)
30-06-2017	To notify pecialized agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under DGST Act Section 55
30-06-2017	Seeks to prescribe rate of interest under DGST Act, 2017
30-06-2017	07/2017 Notification No. 7/2017- State Tax amending Notification No. 3/2017- State Tax has been issued
30-06-2017	To notify the rates for supply of services under DGST Act and value of construction services and lottery Section 9 (1), 11(1),15(5), 16(1)
30-06-2017	To notify the exemptions on supply of services under DGST Act Section 11(1)
31-07-2017	Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6 to 2.5 and Integrated Tax rate on fertilisers from 12 to 5
11-08-2017	amend the DGST Rules, 2017.
16-08-2017	1/2017-State Tax- Seeks to bring certain sections of the DGST Act, 2017 into force w.e.f. 22.06.2017
18-08-2017	Notification No.-2/2017 Notifying jurisdiction of State Tax Officers
22-08-2017	Seeks to amend the DGST Rules, 2017
23-08-2017	03-2017 -Notifying the DGST Rules, 2017 on registration and composition levy
06-09-2017	Seeks to amend notification No. 17/2017-CT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.
06-09-2017	Seeks to reduce DGST rate on specified parts of tractors from 14 to 9
06-09-2017	Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP.
06-09-2017	Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.
06-09-2017	Seeks to amend notification No. 11/2017-CT(R) to reduce DGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge DGST @ 6
27-09-2017	28/2017 Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July
22-10-2017	27/2017 Seeks to further amend the DGST Rules, 2017
06-11-2017	25/2017 Seeks to amend notification No. 12/2017-CT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017.
06-11-2017	Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
06-11-2017	Seeks to amend notification no. 5/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics.
06-11-2017	28/2017 Seeks to amend notification no. 2/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.
06-11-2017	24/2017 Seeks to amend notification No. 11/2017-CT(R) to reduce DGST rate on specified supplies of Works Contract Services.
08-11-2017	32/2017 Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.
08-11-2017	Notifying section 51 of the DGST Act, 2017 for TDS.
09-11-2017	34/2017 Seventh amendment to the DGST Rules, 2017.
09-11-2017	45/2017 Seeks to amend the DGST Rules, 2017
09-11-2017	36/2017 Eighth amendment to DGST Rules, 2017.
23-11-2017	Seeks to amend notification No. 11/2017-CT(R).
23-11-2017	Exempting supply of services associated with transit cargo to Nepal and Bhutan
23-11-2017	47/2017 Tenth Amendment to the DGST rules, 2017.
23-11-2017	48/2017 Seeks to notify certain supplies as deemed exports under section 147 of the DGST Act, 2017 .
23-11-2017	49/2017 Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017
24-11-2017	32/2017 Seeks to amend notification No. 12/2017-CT(R).
24-11-2017	The notification No. 34/2017-State Tax (Rate) seeks to amend notification No. 1/2017-State Tax (Rate).
24-11-2017	36/2017 -Seeks to amend notification No. 4/2017-State Tax (Rate).
24-11-2017	35/2017 Seeks to amend notification No. 2/2017-State Tax (Rate).
27-11-2017	50/2017 Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017
27-11-2017	Seeks to exempt payment of tax under section 9(4) of the DGST Act, 2017 till 31.03.2017
27-11-2017	51/2017 Eleventh Amendment to DGST Rules, 2017
27-11-2017	46/2017 Seeks to amend notification No. 8/2017-Central Tax.
27-11-2017	38/2017 Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods”
27-11-2017	40/2017 Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores
27-11-2017	Seeks to prescribe State Tax rate on the leasing of motor vehicles.
27-11-2017	Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.
27-11-2017	Seeks to prescribe Central Tax rate of 0.05 on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.
28-11-2017	Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5 for standalone restaurants and @9 for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5 and to substitute “Services provided” in item (vi) against Sl No. 3 in table.
28-11-2017	seeks to amend notification no. 4/2017- state tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.
28-11-2017	seeks to amend notification no. 5/2017- state tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.
28-11-2017	Seeks to amend notification No. 12/2017-CT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B.
28-11-2017	seeks to provide concessional GST rate of 2.5 on scientific and technical equipments supplied to public funded research institutions.
28-11-2017	seeks to amend notification no. 1/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
30-11-2017	seeks to amend notification no. 2/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions
01-12-2017	39/2017 Seeks to cross-empower State Tax officers for processing and grant of refund
12-12-2017	57/2017 Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore
12-12-2017	Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM.
12-12-2017	64/2017 Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards
22-12-2017	Notification No. 65/2017 Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration
22-12-2017	Notification No. 55/2017 Twelfth amendment to DGST Rules, 2017
22-12-2017	Notification No. 66/2017 Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods
17-01-2018	70/2017 Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment).
31-01-2018	73/2017 Waives the late fee payable for failure to furnish the return in FORM GSTR-4
31-01-2018	75/2017 DGST (Fourteenth Amendment) Rules, 2017
31-01-2018	71/2017 Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore.
31-01-2018	74/2017 Notifies the date from which E-Way Bill Rules shall come into force
13-02-2018	01/2018 State Tax seeks to further amend notification No. 8/2017 - Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers.
23-02-2018	07/2018 Reduction of late fee in case of delayed filing of FORM GSTR-6
23-02-2018	05/2018 Reduction of late fee in case of delayed filing of FORM GSTR-5
23-02-2018	Amendment in the notification no. F.3(16)/Fin(Rev-I)/DS-VI/359 dated 30th June, 2017
23-02-2018	06/2018 Reduction of late fee in case of delayed filing of FORM GSTR-5A
23-02-2018	04/2018 Reduction of late fee in case of delayed filing of FORM GSTR-1
23-02-2018	09/2018 Amendment of notification No.No.F3(10)/Fin(Rev-I)/2017-18/DS-VI/341 dated 22.06.2017 for notifying e-way bill website
01-03-2018	11/2018 Seeks to postpone the coming into force of the e-way bill rules
27-03-2018	The return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal.
28-03-2018	15/2018 Notifies the date from which E-Way Bill Rules shall come into force
28-03-2018	The Delhi Goods and Services Tax (Second Amendment) Rules, 2018.
28-03-2018	Regarding E-way Bill
18-04-2018	Rescinds the notification of the Govt. of Delhi in the Department of Finance (Revenue-I) No. 6/2018 - State Tax, dated the 23rd February, 2018.
05-06-2018	Notifying the National Academy of Customs, Indirect Taxes and Narcotics, Deptt. of Revenue, Ministry of Finance as the authority to conduct the examination.
22-06-2018	Amending the DGST Rules, 2017 (Third Amendment Rules, 2018).
02-07-2018	Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017.
31-08-2018	Seeks to prescribe the due dates for filing FORM GSTR-3B for for the months from July, 2018 to March, 2019.
06-09-2018	Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018
15-07-2019	Return in Form GSTR-3B
15-07-2019	Extend the time limit for furnishing the details of outward supply in Form GSTR 1
30-08-2019	special procedure for furnishing details of outward supply of goods or services by registered persons having agreegate turnover of 1.5 crore
02-09-2019	Delhi Goods and Services Tax (Sixth Amendment) Rules, 2018
02-09-2019	Delhi Goods and Services Tax (Seventh Amendment) Rules, 2018
02-09-2019	regarding persons who did not file the complete FORM GST REG-26, may now apply for GSTIN
02-09-2019	electronic commerce operator, not being an agent to collect amount @ half percent of net value of Intra-State taxable supplies
02-09-2019	amendments in the notification no 8/2017 - state tax (rate)
02-09-2019	amendments in the notification no 11/2017 - state tax (rate)
02-09-2019	amendments in the notification no 12/2017 - state tax (rate)
02-09-2019	amendments in the notification no 13/2017 - state tax (rate)
02-09-2019	exempts the intra-state supplies of handicraft goods
02-09-2019	amendments in the notification no 8/2017 - state tax (rate)
02-09-2019	for the purpose of clarifying the scope and applicability of the notification no 12/2017 State Tax (Rate)
02-09-2019	waives the late fee for failure to furnish return in FORM GSTR-3B
02-09-2019	Delhi Goods and Services Tax (Fifth Amendment) Rules, 2018
02-09-2019	waives the late fee paid under section 47 of the DGST Act
02-09-2019	amendments in the notification no 14/2017 - state tax (rate)
02-09-2019	for the purpose of clarifying the scope and applicability of the notification no 11/2017 State Tax (Rate)
02-09-2019	amendments in the notification no 1/2017 - state tax (rate)
02-09-2019	amendments in the notification no 2/2017 - state tax (rate)
02-09-2019	amendments in the notification no 5/2017 - state tax (rate)
03-09-2019	Delhi Goods and Services Tax (Ninth Amendment) Rules, 2018
03-09-2019	in supercession of the notification no. 32/2017 - state tax
03-09-2019	notifies the persons whose registration has been cancelled on or before 30.09.2018 who shall furnish the final return in FORM GSTR-10 till 31.12.2018
03-09-2019	amendments in the notification no 31/2018 - state tax
03-09-2019	in supercession of the notification no. 28/2017, 50/2017 and 64/2017 - state tax
03-09-2019	amendments in the notification no 73/2017 - state tax
03-09-2019	further amendments in the notification no 1/2017 - state tax (rate)
03-09-2019	further amendments in the notification no 2/2017 - state tax (rate)
03-09-2019	exempts the intra-state supply of goods falling in heading 7108 of the First Schedule to the Customs Tariff Act, 1975
03-09-2019	special procedure for furnishing details of outward supply of goods or services by registered persons having agreegate turnover of 1.5 crore
03-09-2019	further amendments in the notification no 8/2017 - state tax
03-09-2019	rescinds the notification no 8/2017 - State Tax (Rate)
03-09-2019	Delhi Goods and Services Tax (Eighth Amendment) Rules, 2018
03-09-2019	further amendments in the notification no 13/2017 - state tax (rate)
03-09-2019	for the purpose of clarifying the scope and applicability of the notification no 11/2017 State Tax (Rate)
03-09-2019	amendments in the notification no 48/2017 - state tax
03-09-2019	appoints the 1st day of February, 2019, as the date on which the provisions of the Delhi Goods and Services Tax (Amendment) Act, 2018 (01 of 2019), except clause (2) of section 8, section 17, section 18 and clause (1) of section 20, shall come into force.
05-09-2019	in supercession of the notification no. 33/2017 - state tax
05-09-2019	notifies the goods which after its seizure under sub section (2) of section 67 of DGST Act, be disposed of.
06-09-2019	Delhi Goods and Services Tax (Tenth Amendment) Rules, 2018
12-09-2019	specifies the persons exempt from obtaining registration under the said Act
12-09-2019	in supercession of the notification no. 8/2017 - state tax
12-09-2019	further amendments in the notification no 11/2017 - state tax (rate)
12-09-2019	further amendments in the notification no 12/2017 - state tax (rate)
12-09-2019	amendments in the notification no 04/2018 - state tax
12-09-2019	specifies the rate of state tax on the intra-state supply of goods and services or both
19-09-2019	Seeks to amend Notification No 05/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018(Notification No. 20/2018-State Tax (Rate))
03-10-2019	which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles .
03-10-2019	Seeks to amend notification No 1/2017- State Tax (Rate) so as to specify effective CGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.
03-10-2019	Seeks to amend notification No 3/2017- State Tax (Rate) so as to extend concessional CGST rates to specified projects under HELP/OALP, and other changes.
03-10-2019	Seeks to amend notification No 14/2019- State Tax so as to exclude manufacturers of aerated waters from the purview of composition scheme.
17-10-2019	Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– State Tax (Rate), dated the 7th March, 2019
22-10-2019	Seeks to amend notification No. 11/2017- State Tax (Rate) so as to notify DGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
22-10-2019	Seeks to notify certain services to be taxed under RCM under section 9(4) of DGST Act as recommended by Goods and Services Tax Council for real estate sector.
22-10-2019	Seeks to amend notification No. 02/2019- State Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- State Tax (Rate).
22-10-2019	Seeks to amend notification No. 02/2019- State Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- State Tax (Rate).
22-10-2019	To amend notification No. 11/ 2017- State Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12/ 8 with ITC
22-10-2019	Seeks to amend notification No 2/2019- State Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.
22-10-2019	Seeks to amend notification No. 11/2017- State Tax (Rate) so as to notify DGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.
22-10-2019	Seeks to notify certain services to be taxed under RCM under section 9(4) of DGST Act as recommended by Goods and Services Tax Council for real estate sector.
22-10-2019	Seeks to amend notification No. 11/2017- State Tax (Rate) so as to notify DGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
22-10-2019	Seeks to amend notification No. 02/2019- State Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- State Tax (Rate).
22-10-2019	To amend notification No. 11/ 2017- State Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12/ 8 with ITC
22-10-2019	Seeks to amend notification No 2/2019- State Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.
22-10-2019	Seeks to amend notification No. 11/2017- State Tax (Rate) so as to notify DGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.
24-10-2019	Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS.
24-10-2019	Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.
31-10-2019	Seeks to amend notification No. 13/2017- State Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.
31-10-2019	Seeks to notify certain class of persons by exercising powers conferred under section 148 of DGST Act, 2017.
31-10-2019	Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019.
31-10-2019	Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”).
20-11-2019	seeks to prescribe the due date for the furnishing of return in the form GSTR-3B for the months of October 2019 to March 2020
20-11-2019	seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the month of October 2019 to March 2020
27-11-2019	seeks to extend the due date for furnishing FORM GSTR-3B for the month of july 2019
12-12-2019	Seeks to amend notification No 26/2018- State Tax (Rate) dated 31.12.2018, so as to exempt DGST on supplies of silver and platinum by nominated agencies to registered persons.
12-12-2019	Seeks to amend notification No. 13/2017- State Tax (Rate) so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.
12-12-2019	Seeks to amend notification No. 4/2018 - State Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.
12-12-2019	Seeks to amend notification No. 7/2019 - State Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.
12-12-2019	Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of DGST Act, 2017.
12-12-2019	Seeks to extend the last date for furnishing FORM GST CMP-08
12-12-2019	Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.
12-12-2019	Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019.
12-12-2019	Seeks to make amendments (Eleventh Amendment, 2018) to the DGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- State Tax dated 04.09.2018.
12-12-2019	Seeks to make amendments (Twelfth Amendment, 2018) to the DGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10).
16-12-2019	Seeks to make amendments (Thirteenth Amendment, 2018) to the DGST Rules, 2017.
19-12-2019	Fourteenth amendment to the DGST Rules, 2017 .
20-12-2019	Seeks to amend the DGST Rules, 2017
24-12-2019	Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020.
24-12-2019	Seeks to make filing of annual return under section 44 (1) of DGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.
06-01-2020	Seeks to make Second Amendment (2019) to CGST Rules. (Notification No. 16/2019-State Tax)
28-02-2020	Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. (Notification No. 43/2018-State Tax)
11-03-2020	Seeks to make Third amendment, 2019 to the CGST Rules. (Notification No. 20/2019-State Tax)
11-03-2020	Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017. (Notification No.26/2019-State Tax-Rate)
01-06-2020	amendments in notification no 1/2017 State Tax Rate 30.06.2017
01-06-2020	amendments in the notification no. 12/2017 - State Tax Rate dated 30.06.2017
01-06-2020	amendments in the notification no. 2/2017-State Tax Rate dated 30.06.2017
01-06-2020	Seeks to amend notification No 2/2017- Central Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants. (Notification No. 15/2019-State Tax-Rate)
01-06-2020	Seeks to amend notification No. 1/2017- Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector. (Notification No. 08/2019-State Tax-Rate)
01-06-2020	Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector. (Notification No. 04/2019-State Tax-Rate)
05-06-2020	Amendment in the notification of the GNCTD, Department of Finance (Rev-1) No.21/2019 State Tax dt.17.10.2019
05-06-2020	31/2019 - State Tax, Seeks to carry out changes in the DGST Rules, 2017.
05-06-2020	Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States. (Notification No.09/2019-State Tax)
05-06-2020	Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019. (Notification No.35/2019-State Tax)
10-06-2020	which seeks to exempt the hiring of Electric buses by local authorities from GST.
10-06-2020	which seeks to exempt the hiring of Electric buses by local authorities from GST. (Notification No. 13/2019-State Tax Rate)
17-06-2020	Seeks to amend notification No. 12/2017- State Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019. notification no. 21/2019 - State tax (rate)
17-06-2020	Seeks to amend notification No. 12/2017- Central Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019. (Notification No. 21/2019 State Tax--Rate)
24-06-2020	Notification No.33/2019 - State Tax, Seeks to carry out changes in the DGST Rules, 2017.
14-07-2020	Notification no.01/2020 State Tax Seeks to bring into force certain provisions of the DGST (Amendment) Act, 2019 (Delhi Act 06 of 2019) to amend the DGST Act, 2017.
16-07-2020	Seeks to notify the class of registered person required to issue invoice having QR Code. (Notification No.72/2019-State Tax)
16-07-2020	To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019. (Notification No. 28/2019 State Tax---Rate)
16-07-2020	Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting. (Notification No. 27/2019 State Tax---Rate)
05-08-2020	Seeks to amend notification No. 1/2017- State Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery. Notification No. 01/2020 - State Tax (Rate)
18-08-2020	Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. (Notification No. 27/2020 - State Tax)
20-08-2020	Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 (Notification No. 11/2020 - State Tax)
20-08-2020	Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration. Notification No. 18/2020 - State Tax
20-08-2020	Seeks to notify the provisions of rule 138E of the DGST Rules w.e.f 21st June, 2019. (Notification No. 22/2019 - State Tax)
20-08-2020	Seeks to notify the common portal for the purpose of e-invoice. (Notification No. 69/2019 - State Tax)
20-08-2020	Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019.(Notification No.22/2019-State Tax)
26-08-2020	Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. (Notification No. 39/2020 - State Tax)
26-08-2020	Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019. (Notification No. 74/2019 - State Tax)
26-08-2020	Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019. (Notification No.74/2019-State Tax)
27-08-2020	Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-State Tax (Rate) Notification No. 12/2020 - State Tax
28-08-2020	Seeks to specify the class of persons who shall be exempted from aadhar authentication. Notification No. 17/2020 - State Tax
28-08-2020	Seeks to notify the class of registered person required to issue e-invoice. (Notification No. 70/2019 - State Tax)
28-08-2020	Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. (Notification No. 71/2018 - State Tax)
28-08-2020	Seeks to amend Notification No. 11/2017-State Tax (Rate) dt. 28.06.2017 reducing DGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18 to 5 with full ITC (Notification No. 02/2020 - State Tax (Rate)
30-08-2020	Seeks to notify the common portal for the purpose of e-invoice. (Notification No.69/2019-State Tax)
01-09-2020	Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020. (Notification No. 04/2020 - State Tax
01-09-2020	Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C (Notification No. 09/2020-State Tax)
01-09-2020	Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force. (Notification No.42/2019-State Tax)
01-09-2020	Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods. (Notification No. 03/2020 State Tax---Rate)
01-09-2020	Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020 (Notification No. 34/2020 State Tax)
30-09-2020	Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration. (Notification No. 19/2020-State Tax)
30-09-2020	Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020 (Notification No.33/2020-State Tax)
30-09-2020	Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017. (Notification No. 37/2020-State Tax)
30-09-2020	Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020. (Notification No. 32/2020-State Tax)
14-10-2020	Seeks to carry out changes in the CGST Rules, 2017. (Notification No.49/2019-State Tax)
15-10-2020	Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. Primarily related to Simplification of the Annual Return / Reconciliation Statement (Notification No. 56/2019-State Tax)
19-10-2020	Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020 (Notification No. 29/2020-State Tax)
21-10-2020	seeks to Amend the CGST Rules, 2017 to prescribe the value of Lottery (Notification No. 08/2020-State Tax)
21-10-2020	Seeks to extend the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019. (Notification No.50/2019-State Tax)
22-10-2020	Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner.(Notification No. 07/2020-State Tax)
22-10-2020	Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner. (Notification No. 07/2020-State Tax)
23-10-2020	Seeks to make third amendment (2020) to CGST Rules. (Notification No. 16/2020-State Tax)
23-10-2020	To amend notification No. 13/ 2017- Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019. (Notification No. 29/2019 State Tax---Rate)
27-10-2020	Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. (Notification No. 31/2020-State Tax)
04-11-2020	Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020. (Notification No. 68/2020-State Tax)
04-11-2020	Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020 (Notification No. 14/2020-State Tax)
19-11-2020	Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020. (Notification No. 67/2020-State Tax)
19-11-2020	Seeks to notify the provisions of section 100 of the Finance (No. 2) Act, 2019 to amend section 50 of the CGST Act, 2017 w.e.f. 01.09.2020 (Notification No. 63/2020-State Tax)
19-11-2020	Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020. (Notification No. 52/2020-State Tax)
19-11-2020	Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force. (Notification No.39/2019-State Tax)
21-12-2020	Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers. (Notification No. 53/2020-State Tax)
21-12-2020	Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4). (Notification No. 30/2020-State Tax
21-12-2020	Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019. (Notification No.25/2019-State Tax)
21-12-2020	Seeks to exempt supply of goods for specified projects under FAO. (Notification No. 19/2019 State Tax---Rate)
29-12-2020	Seeks to carry out changes in the CGST Rules, 2017. (Notification No.75/2019-State Tax)
29-12-2020	Seeks to carry out changes in the CGST Rules, 2017. (Notification No.68/2019-State Tax)
31-12-2020	Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020. (Notification No. 51/2020-State Tax)
31-12-2020	Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 (Notification No. 59/2020-State Tax)
04-01-2021	Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020. (Notification No. 57/2020-State Tax)
04-01-2021	Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. (Notification No.74/2020-State Tax)
04-01-2021	Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019. (Notification No.36/2019-State Tax)
08-01-2021	Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021. (Notification No. 04/2020-State Tax (Rate)
08-01-2021	Seeks to make amendment (2020) to CGST Rules. (Notification No. 02/2020-State Tax)
20-01-2021	Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021.(Notification No. 76/2020-State Tax)
22-01-2021	Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 28.02.2021.(Notification No. 90/2020-State Tax)
27-01-2021	Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020.(Notification No. 87/2020-State Tax)
29-01-2021	Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore.(Notification No. 54/2020-State Tax)
29-01-2021	Seeks to rescind Notification 76/2020-Central tax dated 15.08.2020. (Notification No. 86/2020-State Tax)
29-01-2021	Seeks to extend the due date for FORM GSTR-1.(Notification No. 83/2020-State Tax)
16-02-2021	Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017. (Notification No. 43/2020-State Tax)
16-02-2021	Seeks to make fifth amendment (2020) to CGST Rules. (Notification No. 38/2020-State Tax)
24-03-2021	Seeks to extend due date of compliance which falls during the period from 20.03.2020 to 29.06.2020 till 30.06.2020 and to extend validity of e-way bills. (Notifications No. 35/2020-State Tax)
24-03-2021	Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020. (Notification No. 73/2020-State Tax)
24-03-2021	Seeks to bring into force Sections 119,120,121,122,123,124,126,127 and 131 of Finance Act, 2020(12 of 2020). (Notification No. 92/2020-State Tax)
24-03-2021	To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020. (Notification No. 05/2020-State Tax Rate)
25-03-2021	Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019. (Notification No. 81/2020-State Tax)
25-03-2021	Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund. (Notification No. 11/2019-State Tax Rate)
31-03-2021	Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 – Central Tax, dated the 21st March, 2020. (Notification No. 89/2020-State Tax)
31-03-2021	Seeks to notify special procedure for making payment of 35 as tax liability in first two month. (Notification No. 85/2020-State Tax)
31-03-2021	Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date. (Notification No. 77/2020-State Tax)
31-03-2021	Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020. (Notification No. 13/2020-State Tax)
31-03-2021	Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020 (Notification No. 64/2020-State Tax)
31-03-2021	Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020. (Notification No. 49/2020-State Tax)
28-05-2021	seeks to make sixth amendment (2020) to CGST Rules (Notification No. 48/2020-State Tax)
28-05-2021	Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS (Notification No. 44/2020-State Tax)
07-07-2021	Seeks to make seventh amendment (2020) to CGST Rules. (Notification No. 50/2020-State Tax)
07-07-2021	Seeks to make eighth amendment (2020) to CGST Rules (Notification No. 58/2020-State Tax)
07-07-2021	Seeks to make Ninth amendment (2020) to CGST Rules (Notification No. 60/2020-State Tax)
07-07-2021	Seeks to make the Eleventh amendment (2020) to the CGST Rules.(Notification No. 72/2020-State Tax)
07-07-2021	Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017.(Notification No. 79/2020-State Tax)
07-07-2021	Seeks to make the Thirteenth amendment (2020) to the CGST Rules.2017(Notification No. 82/2020-State Tax)
07-07-2021	Seeks to notify class of persons under proviso to section 39(1). (Notification No. 84/2020-State Tax)
07-07-2021	Seeks to make Tenth amendment (2020) to CGST Rules (Notification No. 62/2020-State Tax)
08-07-2021	Seeks to extend period to pass order under Section 54(7) of CGST Act. (Notification No. 46/2020-State Tax)
08-07-2021	Seeks to amend notification 14/2020- Central Tax to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020.(Notification No. 71/2020-State Tax)
20-07-2021	Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020. (Notification No. 06/2021-State Tax)
20-07-2021	Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021( Notification No. 11/2021-State Tax)
20-07-2021	Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020 (Notification No. 40/2020-State Tax)
06-08-2021	Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021.(Notification No. 26/2021-State Tax)
09-09-2021	Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21. (Notification No. 31/2021-State Tax)
16-11-2021	Seeks to amend notification No. 06/2019- Central Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021. (Notification No. 03/2021-State Tax (Rate))
16-11-2021	Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021. (Notification No. 05/2021-State Tax (Rate))
17-11-2021	Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act. (Notification No. 14/2021-State Tax)
17-11-2021	Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods. (Notification No. 09/2021-State Tax)
17-11-2021	Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021.( Notification No. 10/2021-State Tax)
18-11-2021	Seeks to amend Notification no. 13/2020-Central Tax in order to amend the class of registered persons for the purpose of e-invoice (Notification No. 61/2020-State Tax)
18-11-2021	Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021. (Notification No. 04/2021-State Tax (Rate)
18-11-2021	Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1.(Notification No. 20/2021-State Tax)
18-11-2021	Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021.(Notification No. 25/2021-State Tax)
18-11-2021	Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4.(Notification No. 21/2021-State Tax)
18-11-2021	Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020.(Notification No. 28/2021-State Tax)
18-11-2021	Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021.(Notification No. 29/2021-State Tax)
19-11-2021	Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from 20.03.2020 to 29.11.2020 till 30.11.2020 (Notification No. 65/2020-State Tax
21-11-2021	Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods. (Notification No. 01/2021-State Tax (Rate))
21-11-2021	Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021. (Notification No. 02/2021-State Tax (Rate))
21-11-2021	Seeks to make the Fourteenth amendment (2020) to the CGST Rules.2017. (Notification No. 94/2020-State Tax)
21-11-2021	Seeks to provide relief by lowering of interest rate for the month of March and April, 2021. (Notification No. 08/2021-State Tax)
21-11-2021	Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7.(Notification No. 22/2021-State Tax)
23-11-2021	Seeks to amend notification no. 13/2020-Central Tax dt. 21.03.2020. (Notification No. 70/2020-State Tax)
23-11-2021	Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods.(Notification No. 19/2021-State Tax)
23-11-2021	Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021to May, 2021.(Notification No. 18/2021-State Tax)
24-11-2021	Seeks to amend Notification No. 40/2020 – Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June. (Notification No. 47/2020-State Tax)
24-11-2021	Seeks to amend notification no. 14/2021-Central Tax in order to extend due date of compliances which fall during the period from 15.04.2021 to 29.06.2021 till 30.06.2021.(Notification No. 24/2021-State Tax)
26-11-2021	Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from 20.03.2020 to 30.08.2020 till 31.08.2020. (Notification No. 55/2020-State Tax)
26-11-2021	Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021. (Notification No. 88/2020-State Tax)
26-11-2021	Seeks to make amendment (2021) to CGST Rules, 2017.(Notification No. 01/2021-State Tax)
29-11-2021	Seeks to make second amendment (2021) to CGST Rules. (Notification No. 07/2021-State Tax)
02-12-2021	Seeks to make third amendment (2021) to CGST Rules.(Notification No. 13/2021-State Tax)
02-12-2021	Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020 .(Notification No. 66/2020-State Tax)
02-12-2021	Seeks to make third amendment (2021) to CGST Rules.(Notification No. 66/2020-State Tax)
09-12-2021	Seeks to make fourth amendment (2021) to CGST Rules, 2017. (Notification No. 15/2021-State Tax)
09-12-2021	Seeks to extend the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021. (Notification No. 91/2020-State Tax)
14-12-2021	Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017. (Notification No. 27/2021-State Tax)
05-01-2022	Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores.(Notification No. 30/2021-State Tax)
05-01-2022	Corrigendum of Notification No. 75/2019-State Tax
05-01-2022	Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act.(Notification No. 34/2021-State Tax)
06-01-2022	Seeks to make seventh amendment (2021) to CGST Rules, 2017.(Notification No. 32/2021-State Tax)
06-01-2022	Seeks to amend notification No. 2/2017- Central Tax (Rate)(Notification No. 09/2021-State Tax (Rate))
17-01-2022	Seeks to make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017.(Notification No. 35/2021-State Tax)
10-03-2022	Seeks to amend notification No. 4/2017- Central Tax (Rate). (Notification No. 10/2022-State Tax (Rate))
10-03-2022	Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021. (Notification No. 06/2021-State Tax (Rate))
10-03-2022	Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. (Notification No. 07/2021-State Tax (Rate))
10-03-2022	Seeks to amend notification No. 1/2017- Central Tax (Rate). (Notification No. 08/2022-State Tax (Rate))
10-03-2022	Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021.9Notification 33/2021-State Tax )
10-03-2022	Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter.(Notification No. 56/2020-State Tax)
10-03-2022	Seeks to amend notification No. 1/2017- Central Tax (Rate)(Notification No. 08/2021-State Tax (Rate))
10-03-2022	Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021.(Notification No. 05/2021-State Tax)
11-03-2022	Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice.(Notification No. 23/2021-State Tax)
12-03-2022	Seeks to amend notification No. 39/2017- Central Tax (Rate). (Notification No. 11/2021-State Tax (Rate))
16-03-2022	Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017.(Notification No. 13/2021-State Tax (Rate)
16-03-2022	Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017.(Notification No. 15/2021-State Tax (Rate))
16-03-2022	Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017.(Notification No. 16/2021-State Tax (Rate))
16-03-2022	Seeks to make amendments (Ninth Amendment, 2021) to the CGST Rules, 2017.(Notification No. 37/2021-State Tax)
16-03-2022	Seeks to amend Notification No 17/2017- Central Tax (Rate) dated 28.06.2017(Notification No. 17/2021-State Tax (Rate)
17-03-2022	Seeks to further amend notification No. 01/2021-Central Tax (Rate) dated 28-06-2017(Notification No. 14/2021-State Tax (Rate)
22-03-2022	Seeks to amend notification No. 4/2017- Central Tax (Rate)(Notification No. 10/2021-State Tax (Rate)
22-03-2022	Seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017.(Notification No. 22/2021-State Tax (Rate))
22-03-2022	Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017.(Notification No. 18/2021-State Tax (Rate))
22-03-2022	Seeks to bring sub-rule (2) and sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the CGST (Eighth Amendment) Rules, 2021 into force w.e.f. 01.01.2022.(Notification No. 38/2021-State tax)
22-03-2022	Seeks to notify 01.01.2022 as the date on which provisions of section 108, 109 and 113 to 122 of the Finance Act, 2021 shall come into force.(Notification No. 39/2021-State Tax)
22-03-2022	Seeks to amend Notification No 2/2017- Central Tax (Rate) dated 28.06.2017.(Notification No. 19/2021-State Tax (Rate)))
22-03-2022	Seeks to amend Notification No 21/2018- Central Tax (Rate) dated 26.07.2018.(Notification No. 20/2021-State Tax (Rate))
23-03-2022	Seeks to supersede notification 14/2021- CT(R) dated 18.11.2021 and amend Notification No 1/2017- CT (Rate) dated 28.06.2017.(Notification No. 21/2021-State Tax (Rate))
25-05-2022	Notification No. 03/2021-State Tax
09-06-2022	Notification No. 01/2022-State Tax
09-06-2022	Notification No. 12/2021-State Tax (Rate)
09-06-2022	Notification No. 40/2021-State Tax
09-06-2022	Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017.
09-06-2022	Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021
27-06-2022	Notification No. 01/2022-State Tax (Rate)
27-06-2022	Notification No. 02/2022-State Tax (Rate)
27-06-2022	Notification No. 03/2022-State Tax
27-06-2022	Notification No. 04/2022-State Tax
11-07-2022	Notification No. 36/2021-State Tax
22-07-2022	Notification No. 07/2022-State Tax
02-08-2022	Notification No. 08/2022-State Tax
02-09-2022	Notification No. 06/2022-State Tax
26-09-2022	Notification No. 10/2022-State Tax
04-10-2022	Notification No. 06/2019-State Tax
04-10-2022	Notification No. 11/2022-State Tax
04-10-2022	Notification No. 04/2022-State Tax Rate
04-10-2022	Notification No. 05/2022-State Tax Rate
12-10-2022	Notification No. 08/2022-State Tax (Rate)
12-10-2022	Notification No. 11/2022-State Tax (Rate)
12-10-2022	Notification No. 13/2022-State Tax
12-10-2022	Notification No. 10/2022-State Tax (Rate)
12-10-2022	Notification No. 17/2022-State Tax
17-10-2022	Notification No. 14/2022-State Tax
10-11-2022	Notification No. 21/2022-State Tax
17-11-2022	Notification No. 06/2022-State Tax (Rate)
17-11-2022	Notification No. 07/2022-State Tax (Rate)
17-11-2022	09/2022-State Tax (Rate)
17-11-2022	Notification No. 12/2022-State Tax
17-11-2022	Notification No. 15/2022-State Tax
17-11-2022	Notification No. 16/2022-State Tax
16-01-2023	Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017(Notification no 19/2022-State tax)
20-02-2023	Notification No. 24/2022-State Tax
21-03-2023	Notification no 13/2022-STR Seeks to amend notification No. 2/2017- State Tax (Rate)
21-03-2023	Notification no 14/2022-State Tax (Rate)
27-03-2023	Notification No 15/2022-State Tax (rate)
05-04-2023	corrigendum of notification no 03/2019-State Tax (Rate)
23-05-2023	notification no 03/2023-State tax (Rate)
23-05-2023	Notification no 02/2023-State Tax (Rate)
17-12-2023	Notification No. 22/2022-State Tax

The DELHI GOODS AND SERVICES TAX ACT, 2017

Year	Description	Hindi Description	Files(Eng)	Files(Hindi)
28-06-2017	Specification of Proper officers under the Delhi Goods and Service Act, 2017
06-07-2017	Assign the function under section 52 subsection (12) & (14) of Delhi Goods and Services Act, 2017
06-07-2017	Assign the function of the determination of amount of tax in default under subsection (7) of section 51
25-07-2017	Order No.-1/2017-GST Extension of time limit for filing intimation for composition levy under sub-rule (1) of rule 3 of the DGST Rules,2017.
12-10-2017	Order No. 18/2017-18/GST Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the DGST Rules.
16-10-2017	Information of GST support Committiees
08-11-2017	Continuation of Information of GST support Committiees
22-11-2017	Extension of time limit for submitting application in FORM GST REG-26
27-11-2017	Extension of time limit for intimation of details of stock held on the date from which the option for composition levy is exercised in FORM GST CMP-03
27-11-2017	Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of DGST Rules, 2017
27-11-2017	Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the DGST Rules, 2017
04-12-2017	Traininig Programme on various issues of GST has been scheduled for 41 GST Support Committees from 02:00 PM to 05:00 PM on 6th Dec to 8th Dec 2017 in Department of Trade & Taxes as per Annexure I
05-12-2017	Continuation of order no F.No.2(15)/Policy-GST/2017/954-63 dated 16-10-2017
22-12-2017	Specification of Proper Officer under various provisions of DGST Act 2017
26-12-2017	Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
31-01-2018	Assistant Commissioner, Human Resources Branch is hereby declared Head of Office for the purpose
05-02-2018	Specification of Proper Officer under various provision of DGST Act, 2017.
08-02-2018	Constitution of Refund Approval Committee under DGST Act.
08-02-2018	Order No. 03/2018
08-02-2018	Processing of refund under DGST Act, 2017 - regarding.
27-03-2018	Clause(s) of Section 97 (2) of CGST/DGST Act, 2017, under which the question raised
28-03-2018	Clause(s) of Section 97 (2) of CGST/DGST Act, 2017, under which the question raised
28-03-2018	Clause(s) of Section 97 (2) of CGST/DGST Act, 2017, under which the question raised
04-04-2018	Nomination of members for Refund Approval Committee under GST Act.
04-04-2018	Re-constitution of Refund Approval Committee under GST Act.
04-04-2018	Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Delhi Goods and Service Tax Rules, 2017.
06-04-2018	Clause(s) of Section 97 (2) of CGST/DGST Act, 2017, under which the question raised
06-04-2018	Clause(s) of Section 97 (2) of CGST/DGST Act, 2017, under which the question raised
17-04-2018	Appointed the Nodal Officers to address the problem a taxpayer faces due to glitches.
08-05-2018	Appointment of Appellate Authority under DGST Act 2017
09-05-2018	Specification of Proper Officer under various provions of DGST Act 2017
08-06-2018	Special Drive GST refunds fortnight from 31st may to 14th June 2018
09-07-2018	Nomination of members for Refund Approval Committee under GST Act.
09-07-2018	The Principal Nodal Officer for problems arising due to IT glitches in the GST Portal
18-07-2018	Registration Number showing inactive on GSTN Common Portal
05-09-2018	Re-constitution of Refund Approval Committee under GST Act.
27-09-2018	Extension of time limit for submitting the declaration in FORM GST TRAN-I under rule 117(1A) of the State Goods and Service Tax Rules, 2017 in certain cases
03-10-2018	Reconstitution of Refund Approval Committee under GST
11-06-2019	Power of refund under Delhi GST ACT,2017
26-07-2019	Reimbursement of DGST to exhibition of filmSuper 30;
03-09-2019	Removal of difficulty order regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019
03-09-2019	Seeks to amend Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so as to extend the due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 till 30.06.2019.
03-09-2019	Seeks to extend the due date for furnishing the statement in FORM GSTR-8 by e-commerce companies for the months of October to December, 2018 till 31.01.2019.
03-09-2019	every operator who collects the amount specified in sub-section (1) shall furnish a statement, containing the details of outward supplies of goods or services or both, electronically
03-09-2019	The Delhi Goods and Services Tax (REMOVAL OF DIFFICULTIES) ORDER, 2018
03-09-2019	The Delhi Goods and Services Tax (REMOVAL OF DIFFICULTIES) ORDER, 2018
03-09-2019	The Delhi Goods and Services Tax (REMOVAL OF DIFFICULTIES) ORDER, 2018
12-09-2019	in supercession of the Delhi Goods and Services Tax (Removal of Difficulties) Order, 2017, No. 01/2017 - State Tax
12-09-2019	Seeks to supersede Removal of Difficulties Order No. 1/2017 - State Tax in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019
12-09-2019	To remove difficulty in implementation of Notification No. 2/2019- State Tax
12-09-2019	insert proviso to sub section (4) of section 16 and sub section (3) of section 37
12-09-2019	clarify the applicability of provisions of clause (c) of sub-section (3) of section 31
24-10-2019	To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the DGST Act, 2017
24-10-2019	Seeks to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers.
31-10-2019	Seeks to extend the due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C under section 44 of the Delhi Goods and Services Tax Act, 2017.
12-12-2019	seeks to remove difficulties regarding filing of Annual returns by extending the due date for filing of Annual return / Reconciliation Statement for the Financial year 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C to 30th November, 2019.
24-12-2019	Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31st December, 2019 and for FY 2018-19 till 31st March, 2020
05-06-2020	DGST (Ninth Removal of Difficulties) Order, 2019, Removal of difficulties for the purpose of calculation.

The DELHI GOODS AND SERVICES TAX ACT, 2017

The DELHI GOODS AND SERVICES TAX ACT, 2017