[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-
SECTION (i)]
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 11
th
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 Date
(1) (2) (3)
1 Rules 2, 24, 27 and 32 11
th
day of February, 2025
2 Rules 8, 37 and clause (ii) of rule 38 1
st
day of April, 2025
[No.CBIC-20006/21/2024-GST]
(Raushan Kumar)
Under Secretary to the Government of India.