GST UPDATEZ ON 13-02-2025 by R.SRIVATSAN, IRS, NACIN, CHENNAI
The Ministry of Finance, (CBIC),has issued Notification No. 09/2025 – Central Tax, on February 11, 2025 under the authority granted by Section 164 of the Central Goods and Services Tax (CGST) Act, 2017.
This notification specifies the enforcement dates for certain provisions of the Central Goods and Services Tax (Amendment) Rules, 2024.
As per the notification, the following implementation schedule has been set i.e., the dates from which the amended provisions shall come into force.
The Rules 2, 24, 27, and 32 will take effect from February 11, 2025.
The Rules 8, 37, and Clause (ii) of Rule 38 will be enforced from April 1, 2025.
This notification follows the previously issued Notification No. 12/2024-Central Tax, on July 10, 2024.
Well….
Through this exercise the implementation dates for amended CGST rules 2017 which will have procedural impacts have been notified.
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