GST Notification – 9/2025:

This notification specifies the dates when certain provisions of the CGST (Amendment) Rules, 2024 will come into effect. These amendments were originally introduced in Notification No. 12/2024-Central Tax, published on July 10, 2024.

As per the notification, the provisions related to Rules 2, 24, 27, and 32 will be enforced from February 11, 2025, while Rules 8, 37, and Clause (ii) of Rule 38 will take effect from April 1, 2025. This staged implementation ensures a structured rollout of the amended GST rules.