Notification No.: 25/2019 – Central Tax
Date of Notification: 21st June 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 164 – Power to make rules
- Amends: Notification No. 22/2019 – Central Tax dated 23rd April 2019
- Integrated GST Act: Not applicable
Summary of Notification
Extension of Enforcement Date for Rule 12 of CGST (Fourteenth Amendment) Rules, 2018:
This notification amends Notification No. 22/2019 – Central Tax, which had originally appointed 21st June 2019 as the date from which Rule 12 of the CGST (Fourteenth Amendment) Rules, 2018 would come into force.
Revised Enforcement Date:
From 21st June 2019 → Extended to 21st August 2019
This extension postpones the applicability of Rule 12 of the said amendment, providing more time for administrative or system preparedness before implementation.
