Delhi CM Rekha Gupta introduced and passed the Delhi Goods and Services Tax (Amendment) Bill, 2025, in the Assembly.
Two amendment packages:
First package (45 changes from GST Council meetings in 2023–24): extended ITC timelines, simplified registration and return filing, set up GST Appellate Tribunal, launched GST Amnesty Scheme.
Second package (14 changes from December 2024): strengthened enforcement, added penalties for non-compliance, clarified ISD credit rules, streamlined appeals.
Leader of Opposition Atishi opposed the bill, saying it burdens small traders and gives tax exemptions to BJP’s corporate allies in SEZs.
She claimed the bill grants the government sweeping powers to demand documents in any format, enabling arbitrary harassment.
CM Gupta criticised Atishi for questioning reforms from meetings she did not attend, highlighting that machine tracking and unique identifiers will improve transparency.
GST Amnesty Scheme collections in Delhi reached ₹218 crore as of March 31, 2025.
CM thanked the Centre for funding law enforcement, pensions, Metro operations, and major urban development schemes in Delhi.
Delhi Chief Minister Rekha Gupta and her predecessor Atishi sparred over The Delhi Goods and Services Tax (Amendment) Bill, 2025 in the state assembly, which was later passed in the House.
Delhi Chief Minister Rekha Gupta had introduced the Delhi Goods and Services Tax (Amendment) Bill 2025 in the state legislative assembly on Thursday and it was passed on Friday. She said 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.
Atishi, who is Leader of Opposition in Delhi Assembly, called for a discussion on the amendments. However, Speaker Vijender Gupta said when the AAP was in power, it never allowed discussion on it.
Former minister in the AAP government and now a BJP MLA Kailash Gahlot said, "I have also been a finance minister and have presented the budget also. This is a mere formality." In response, Atishi said that it is not the central GST bill that is being discussed but The Delhi Goods and Services Tax (Amendment) Bill, 2025 that has been introduced.
"Calling it a mere formality is an insult to the House," she said.
The speaker allowed Atishi to present her views. In between, chaos also ensued and AAP MLA Anil Jha was marshalled out.
Speaking in the House, Atishi said the Delhi Goods and Services Tax (Amendment) Bill would further burden ordinary traders while granting tax exemptions to BJP’s corporate allies in Special Economic Zones (SEZs).
She said the new provisions would empower the government to demand paperwork in any format, creating anxiety and confusion among lakhs of small businesses.
"On one hand, the BJP is harassing local traders with arbitrary compliance rules; on the other, it is offering tax sops to SEZs, which are nothing but safe havens for their industrialist friends," she charged, calling the bill discriminatory and demanding its immediate withdrawal.
Alleging that The GST Amendment Bill grants sweeping powers to the government, she claimed that it allows to demand documents in any format from any individual.
"This opens the door to arbitrary harassment. Earlier, there were fixed formats, but under this Bill, there is no such clarity. The government will now have the authority to ask different people for different kinds of documents, as per its own discretion. This is a major source of anxiety for the business community,” she added.
She pointed out that the largest SEZs in this country are owned by BJP's close friends.
"While these friends receive generous tax exemptions, new rules and restrictions are being imposed on the rest of the trading community. The AAP demands that the BJP, along with its Chief Minister and Finance Minister Rekha Gupta, must answer the concerns being raised by Delhi's traders. They must not run away from these questions," asserted Atishi.
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.
"Earlier, companies could not be traced for how much gutkha was being produced or sold. Now, with machine tracking and unique identifiers, the government will ensure full transparency," Gupta explained in the House.
The GST Amnesty Scheme alone has led to ₹218 crore in collections for Delhi as of March 31, 2025, which is a clear sign of taxpayer responsiveness to the reforms.
During the debate, the chief minister criticised former finance minister Atishi for raising questions on amendments passed in meetings she did not attend.
"She is now questioning reforms that she neither debated nor helped shape. It is unfortunate that someone entrusted with Delhi's finances remained absent during key deliberations," she charged.
The chief minister charged that Atishi did not attend the 55th GST Council Meeting, where these reforms were approved. The chief minister added that had the former government respected institutional processes, Delhi would have benefitted even more.
"Delhi is a Union Territory. Income tax, customs, and corporate taxes are handled by the Centre not the Delhi government. We are responsible for GST, VAT, excise, and stamp duty," she added.
She thanked the central government for continuing to bear the costs of law enforcement, pensions, Metro operations, and major urban development schemes.
"From Delhi Police salaries to pensions worth ₹6,000 crores, from Metro Rail to Central Universities, Delhi receives more than its due. It is the Centre that ensures Delhi runs smoothly, regardless of politics," she added.
