CM Rekha Gupta introduced the Delhi Goods and Services Tax (Amendment) Bill 2025 in the Assembly, after engaging in a heated exchange with her predecessor, Atishi over it.
While tabling the bill, the CM said the amendments align the Delhi GST Act with reforms passed in the Central GST Act by the Centre.
“This is a step towards simplification, transparency, and justice for taxpayers,” she said. The bill was passed in the House on Friday.
The amendments were introduced through two focused legislative packages. Combined, these reforms extend ITC claim periods, lower the pre-deposit for appeals from 10% to 7%, improve dispute resolution, and introduce machine-tracking enforcement mechanisms, particularly in sectors like gutkha manufacturing.
DELHI GST (AMENDMENT) BILL, 2025 – BILL NO. 04 OF 2025