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Core Purpose

Appoints February 11, 2025 and April 1, 2025 as dates for enforcement of specific rules under the Central Goods and Services Tax (Amendment) Rules, 2024.

Detailed Summary

This notification issued by the Central Government, Ministry of Finance, Department of Revenue, and Central Board of Indirect Taxes and Customs, appoints specific dates for the enforcement of certain rules of the Central Goods and Services Tax (Amendment) Rules, 2024. Exercising powers under section 164 of the CGST Act, 2017, the notification specifies that Rules 2, 24, 27, and 32 of the amended rules shall come into force on February 11, 2025. Furthermore, Rules 8, 37, and clause (ii) of rule 38 will be effective from April 1, 2025. This notification references and is in continuation of earlier notification No. 12/2024-Central Tax, dated July 10, 2024.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-11022025-260917 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 96] NEW DELHI, TUESDAY, FEBRUARY 11, 2025/MAGHA 22, 1946 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 11th February, 2025 No. 09/2025-Central Tax 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.

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