Notification No.: 09/2025 – Central Tax
Date of Notification: 11th February 2025
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 164 – Power of Government to make rules
- CGST (Amendment) Rules, 2024 (via Notification No. 12/2024 – Central Tax, dated 10th July 2024):
- Rules 2, 8, 24, 27, 32, 37, and 38 – Implementation notified in phases
Summary of Notification:
- This notification appoints commencement dates for certain provisions of the CGST (Amendment) Rules, 2024 notified under Notification No. 12/2024 – Central Tax.
- Effective dates are as follows:
- 11th February 2025: Rules 2, 24, 27, and 32 come into force.
- 1st April 2025: Rules 8, 37, and clause (ii) of Rule 38 come into force.
- This phased implementation ensures smooth transition for taxpayers and authorities by operationalizing specific rules at staggered intervals.
