Notification No. 09/2025-Central Tax [N11-5N8]
As at 7 September 2026. In force from 11 February 2025.
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
[No.CBIC-20006/21/2024-GST]
(Raushan Kumar) Under Secretary to the Government of India.
Made under
Recital: "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". Names section 164 of the Central Goods and Services Tax Act, 2017 [S10-BJA]. Vires verified.
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