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Core Purpose

Notification appointing the dates of commencement for sections 11, 12 and 13 of the Finance Act, 2024, under clause (b) of sub-section (2) of section 1 of that Act.

Detailed Summary

This notification (No. 16/2024-Central Tax, S.O. 3161(E), dated 6 August 2024), issued by the Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs, exercises powers under clause (b) of sub-section (2) of section 1 of the Finance Act, 2024 (8 of 2024) to appoint (a) 1 October 2024 as the date on which section 13 of the Finance Act, 2024 comes into force, and (b) 1 April 2025 as the date on which sections 11 and 12 of the Finance Act, 2024 come into force. The notification is signed by Raghavendra Pal Singh, Director (F. No. CBIC-20006/20/2023-GST).

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-06082024-256101 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 3015] NEW DELHI, TUESDAY, AUGUST 6, 2024/ SHRAVANA 15, 1946 4921 GI/2024 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 6th August, 2024 No. 16/2024-Central Tax S.O. 3161(E).—In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2024 (8 of 2024), the Central Government hereby appoints, — (a) the 1st day of October, 2024, as the date on which the provisions of sections 13 of the said Act shall come into force; (b) the 1st day of April, 2025, as the date on which the provisions of sections 11 and 12 of the said Act shall come into force. [F. No. CBIC-20006/20/2023-GST] RAGHAVENDRA PAL SINGH, Director

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