In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017, read with sub-rule (1) of rule 1 of the Central Goods and Services Tax (Amendment) Rules, 2024, the Central Government appoints the dates on which specified rules shall come into force. Rules 2, 24, 27 and 32 of the said amendment rules shall come into force on 11th February, 2025. Rules 8, 37 and clause (ii) of rule 38 shall come into force on 1st April, 2025.

09-2025

Effective Date:
11th February, 2025 (for Rules 2, 24, 27 and 32)
1st April, 2025 (for Rules 8, 37 and clause (ii) of rule 38)

Previous Notification:
Notification No. 12/2024 – Central Tax, dated 10th July, 2024.