Effective dates announced for provisions of Central Goods and Services Tax (Amendment) Rules, 2024
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
Notification No. 09/2025–Central Tax
New Delhi, the 11th February, 2025.
G.S.R…(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 | Dates |
| (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 |
[No.CBIC-20006/21/2024-GST]
(Raushan Kumar)
Under Secretary to the Government of India
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 Rules, 2024){kind=link}