The Ministry of Finance, through the Central Board of Indirect Taxes and Customs (CBIC), has issued Notification No. 09/2025-Central Tax, dated February 11, 2025, under Section 164 of the Central Goods and Services Tax (CGST) Act, 2017. This notification announces the implementation dates for certain provisions of the Central Goods and Services Tax (Amendment) Rules, 2024. As per the notification, Rules 2, 24, 27, and 32 will come into effect from February 11, 2025, while Rules 8, 37, and clause (ii) of Rule 38 will be enforced from April 1, 2025. These rules were initially introduced via Notification No. 12/2024-Central Tax, published on July 10, 2024. The notification provides clarity on the phased implementation of these amendments.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 09/2025–Central Tax| Dated: 11th February, 2025
G.S.R. 129(E).— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule (1) of rule 1 of the Central Goods and Services Tax (Amendment) Rules, 2024 (hereinafter referred to as rules), issued vide notification No. 12/2024-Central Tax, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 376(E), dated the 10th July, 2024, the Central Government hereby appoints the following dates as mentioned in column (3) of the table below, on which the provisions of rules specified in column (2) of the said table, shall come into force, namely: ––
TABLE
| S. No | Rules | Date |
|---|---|---|
| (1) | (2) | (3) |
| 1 | Rules 2, 24, 27 and 32 | 11th day of February, 2025 |
| 2 | Rules 8, 37 and clause (ii) of rule 38 | 1st day of April, 2025 |
[F. No. CBIC-20006/21/2024-GST]
RAUSHAN KUMAR, Under Secy.
