Enforcement of Finance Act, 2025 – Sections 121(ii–iii), 122–124 & 126–134 Effective from 1st October 2025

Notification No.: 16/2025 – Central Tax
Date of Notification: 17th September 2025

Relevant Sections and Rules:

• Finance Act, 2025:
  • Section 1(2)(b) – Power to appoint date of commencement of provisions
  • Clauses (ii) & (iii) of Section 121, Sections 122 to 124, and Sections 126 to 134 – Provisions notified for commencement

Summary of Notification:

1. This notification, issued under Section 1(2)(b) of the Finance Act, 2025, appoints 1st October 2025 as the date on which specified provisions of the Finance Act, 2025 will come into force.
2. The provisions notified for commencement include:
   • Clauses (ii) and (iii) of Section 121
   • Sections 122, 123, 124
   • Sections 126 to 134
3. These sections introduce amendments and new provisions in the GST framework, forming part of the reforms announced in the Finance Act, 2025.
4. By notifying this commencement date, the Government ensures the phased operationalisation of GST amendments under the Finance Act, 2025, starting 1st October 2025.

Source: Notification No.: 16/2025 – Central Tax