GST (Amendment) Bill, 2025 passed in Delhi Assembly

The Delhi Assembly on Friday passed the Delhi Goods and Services Tax (Amendment) Bill 2025. Chief minister Rekha Gupta said the amendments are aimed at simplifying tax administration, boosting compliance, and providing substantial relief to taxpayers and businesses across the national capital.

“The amendments align the Delhi GST Act with reforms passed in the Central GST Act by the Union government, ensuring nationwide consistency in tax regulation. This is a step towards simplification, transparency, and justice for taxpayers. Our aim is to promote business confidence while maintaining effective revenue governance,” CM Gupta said while tabling the bill.

Amendments moved by the GST council are required to be ratified in the state assembly because both the central government and state governments have powers to levy and collect taxes on goods and services. Accordingly, the assembly is required to pass the amendments to the GST.

The CM had moved the Delhi Goods and Services Tax (Amendment) Bill, 2025 and Delhi Goods and Services Tax (Second Amendment) Bill, 2025 in the Assembly on Thursday.

The amendments were introduced through two focused legislative packages. The first package, comprising 45 amendments approved in GST Council meetings held in July 2023, October 2023, and June 2024, focused on extending ITC timelines, simplifying registration and return filing, establishing the GST Appellate Tribunal, and launching an amnesty scheme for relief on interest and penalties. The second package, passed during the 55th GST Council Meeting in December 2024, included 14 amendments aimed at strengthening enforcement and procedural clarity—such as penalties for non-compliance in track-and-trace systems, clarified ISD credit distribution, treatment of municipal funds, and streamlined appeal processes, CM office said in a statement.