The Central Board of Indirect Taxes and Customs (CBIC) on February 11, 2025, appointed the date of enforcement of certain rules of the Central Goods and Services Tax (Amendment) Rules, 2024.
The following has been stated:
• Rules 2, 24, 27 and 32 shall come into force on February 11, 2025.
• Rules 8, 37 and clause (ii) of rule 38 shall come into force on April 01, 2025.
[Notification No. 09/2025–Central Tax]