The Central Board of Indirect Taxes and Customs (CBIC) on August 06, 2024, appointed certain dates for the enforcement of the provisions of the sections of the Finance Act, 2024.
The following dates have been appointed:
• the 1st day of October 2024, as the date on which the provisions of sections 13 of the said Act shall come into force;
• the 1st day of April 2025, as the date on which the provisions of sections 11 and 12 of the said Act shall come into force.
[Notification No. 16/2024–Central Tax]