Finance Ministry Notifies Implementation Dates for Amended CGST Rules [Read Notification]

The Ministry of Finance, through the Central Board of Indirect Taxes and Customs ( CBIC ), has issued Notification No. 09/2025 – Central Tax (G.S.R. 129(E)) 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:

• Rules 2, 24, 27, and 32 will take effect from February 11, 2025.
• 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, which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) on July 10, 2024, under G.S.R. 376(E).

Issued under F. No. CBIC-20006/21/2024-GST, the notification, signed by Raushan Kumar, Under Secretary, is expected to impact GST compliance and procedural changes for businesses and taxpayers.

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Extract from the Notification

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:

S. No.	Rules	Date
1	Rules 2, 24, 27, and 32	11th February, 2025
2	Rules 8, 37, and Clause (ii) of Rule 38	1st April, 2025

[F. No. CBIC-20006/21/2024-GST]

(Raushan Kumar)
Under Secretary

Published in the Gazette of India

To Read the full text of the Notification CLICK HERE

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