Delhi Goods and Services Tax (Fourth Amendment) Rules, 2023

The Lieutenant Governor of the National Capital Territory of Delhi has notified the Delhi Goods and Services Tax (Fourth Amendment) Rules, 2023, effective June 2, 2025. These amendments introduce several changes impacting tax administration and compliance. Notably, Rule 28 has been revised to specify that the value of corporate guarantee services provided by a supplier to a related person for banking or financial institutions will be deemed one percent of the guarantee amount or the actual consideration, whichever is higher.

Further modifications include Rule 142(3), where “proper officer shall issue an order” is replaced with “proper officer shall issue an intimation,” streamlining communication. Rule 159(2) now adds a one-year expiry clause for certain orders from their issuance date. FORM GST REG-01 has been updated to include “One Person Company” as an option. FORM GST REG-08, concerning cancellation of registration for Tax Deductors/Collectors at Source, has been entirely substituted with a more detailed format outlining reasons and effective dates. Additionally, FORM GSTR-8 sees changes to serial numbers 5, 7, and 9 related to interest, late fees, and debit entries. Lastly, FORM GST PCT-01’s serial number 4 has been modified to broaden the qualifications for enrolment, and FORM GST DRC-22 now includes a clause for its cessation of effect within one year or upon issuance of FORM GST DRC-23.

FINANCE (EXPENDITURE-I) DEPARTMENT

Notification No. 52/2023- State Tax | Dated: 2nd June, 2025

F. No. F.3 (07 )/Fin.(Exp-I)/2025-26/DS-I/475.––In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017,namely: —

1. Short title and commencement. — (1) These rules may be called the Delhi Goods and Services Tax (Fourth Amendment) Rules, 2023.

(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), rule 28 shall be renumbered as sub-rule (1) and after the sub-rule as so renumbered, the following sub-rule shall be inserted, namely:-

“(2) Notwithstanding anything contained in sub-rule (1), the value of supply of services by a supplier to a recipient who is a related person, by way of providing corporate guarantee to any banking company or financial institution on behalf of the said recipient, shall be deemed to be one per cent of the amount of such guarantee offered, or the actual consideration, whichever is higher.”.

3. In the said rules, in rule 142, in sub-rule (3), for the words “proper officer shall issue an order”, the words “proper officer shall issue an intimation” shall be substituted.

4. In the said rules, in rule 159, in sub-rule (2), after the words “Commissioner to that effect”, the words “or on expiry of a period of one year from the date of issuance of order under sub-rule (1), whichever is earlier,” shall be inserted.

5. In the said rules, in FORM GST REG-01, in PART-B, in serial number 2, after clause (xiv), the following clause shall be inserted, namely:-

“(xiva) One Person Company”.

6. In the said rules, for FORM GST REG-08, the following form shall be substituted, namely:–

“FORM GST REG-08

[See rule12(3)]

Reference No
Date:
To
Name:
Address:
Application Reference No.(ARN)
Date:

Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source

This is in reference to the request raised vide letter/mail dated…………. for cancellation of registration under the Act
due to the following reason, namely:–

i.

ii.

The undersigned is of opinion that the effective date of cancellation of registration is <<DD/MM/YYYY>>.

2. You are required to furnish pending returns immediately.

3. Kindly refer to the supportive document(s) attached for case specific details.

4. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.

OR

Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source

This has reference to the show-cause notice issued dated…………..

• Whereas no reply to the show cause notice has been submitted, and whereas, the undersigned based on record available with this office is of the opinion that your registration is liable to be cancelled for the following reason(s) : or

• Whereas reply to the show cause notice has been submitted vide letter dated______, and whereas, the undersigned on examination of your reply to show cause notice and based on record available with this office is of the opinion that your registration is liable to be cancelled for the following reason(s) :– or

• Whereas no reply to the show cause notice has been submitted and on day fixed for personal hearing, you did not appear in person or through authorised representative, and whereas, the undersigned based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s) : or

• Whereas no reply to the show cause notice has been submitted, but you or authorised representative attended the personal hearing and made a written or verbal submission, and whereas, the undersigned on examination of your written or verbal submission made during personal hearing and based on record available with this office is of the opinion that your registration is liable to be cancelled for the following reason(s) : or

• Whereas reply to the show cause notice has been submitted vide letter dated______. But, you or authorised representative did not attend the personal hearing on scheduled or extended date. and whereas, the undersigned on examination of your reply to show cause notice and based on record available with this office is of the opinion that your registration is liable to be cancelled for the following reason(s) : or
• Whereas reply to the show cause notice has been submitted vide letter dated_____ and you or authorised representative attended the personal hearing, made a written/oral submission during personal hearing. And whereas, the undersigned has examined your reply to show cause notice as well as submissions made at the time of personal hearing and is of the opinion that your registration is liable to be cancelled for the following reason(s) :

i.

ii.

The effective date of cancellation of registration is<<DD/MM/YYYY>>.

2. Kindly refer to the supportive document(s) attached for case specific details.

3. You are required to furnish pending returns immediately.

4. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.

Place:
Date:
Signature

Name of the Officer
Designation
Jurisdiction”;

7. In the said rules, in FORM GSTR-8,-

a. serial number 5 shall be omitted;

b. for serial number 7 and entries relating thereto, the following serial number and entries shall be substituted, namely :–

“7. Interest, late fee payable and paid

“;

(c) for serial number 9 and entries relating thereto, the following serial number and entries shall be substituted, namely:–

“9. Debit entries in cash ledger for TCS, interest and late fee payment [to be populated after filing of statement]

”.

8. In the said rules, in FORM GST PCT-01, in PART-B, for serial number 4 and entries relating thereto, the following serial number 4 and entries shall be substituted, namely:- “

Note: Sr. No. (4) to (8) of the table should be from an Indian University established by any law for the time being in force.                                                                                                      ”;

9. In the said rules, in FORM GST DRC-22, after the last paragraph, the following paragraph shall be inserted, namely:–

“This order shall cease to have effect, on the date of issuance of order in FORM GST DRC-23 by the Commissioner, or on the expiry of a period of one year from the date of issuance of this order, whichever is earlier.”.

Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (10)/Fin.(Rev-I)/2017-18/DS-I/342, dated 22^nd June, 2017 and were last amended vide notification No. 51/2023 – State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub­section (i), vide number F.3 (20)/Fin.(Exp-I)/2024-25/DS-I/04, dated 1^st January, 2025.

By Order and in the Name of the Lt. Governor of
the National Capital Territory of Delhi,

RAVINDER KUMAR, Jt. Secy. (Fin.)