The CBIC has issued Notification No. 09/2025–Central Tax dated 11.02.2025, to appoint the following dates for the enforcement of specific provisions of the Central Goods and Services Tax (Amendment) Rules, 2024, as per Notification No. 12/2024-Central Tax dated 10.07.2024.
Implementation Schedule
| Rule No. | Particulars | Amendment made vide NN. 12/2024-CT | Effective date |
| 8 | Application for registration |
1. It particularly addresses the scenario where the applicant has not opted for the authentication of their Aadhaar number. Accordingly, for individuals who have not opted for Aadhaar authentication, additional steps are required to complete their application process. These are as under:
|
11.02.2025 |
| 39 | Procedure for distribution of input tax credit by Input Service Distributor | Introduces a mechanism for transferring credit of common input services to the ISD through invoices or credit/debit notes, ensuring proper credit distribution. Adjustments to clause references in Sub-rules (2) and (3) to align with the new structure. Provides clear definitions for the relevant period, recipient of credit, and turnover to ensure proper implementation and understanding of the rule. | 01.04.2025 |
| 138 | Information to be furnished prior to commencement of movement of goods and generation of e-way bill | To provide that where unregistered person required to generate e-way bill in FORM GST EWB-01 or opting to generate on the common portal shall submit the details electronically on the common portal in FORM GST ENR- 03 upon validation of the details so furnished, a unique enrolment number shall be generated and communicated to the said person. | 11.02.2025 |
| FORM GST ENR-03 | Application for Enrolment [only for un-registered persons] | Insertion of New FORM GST ENR-03 i.e. Application for Enrolment [only for un-registered persons] | 11.02.2025 |
| FORM GSTR-3B | Amendment in FORM GSTR-3B | In Table 6.1 which contains the tax payment details, the following changes have been made: A. Bifurcation for tax details as under: • forward charge and reverse charge liability, and ECO supplies • tax paid as Tax Deducted at source (TDS) or TCS has been removed • column for the adjustment of negative liability of previous tax period has been added for arriving at net tax payableB. Table 6.2 relating to TDS or TCS credit is omitted |
11.02.2025 |
| FORM GSTR-7 | Amendment in Form GSTR-7 | Invoice-wise details to be provided | 01.04.2025 |
| FORM GSTR-8 | Amendment in FORM GSTR-8 | Place of supply-wise details to be provided | 01.04.2025 |
Notification 09/2025-Central Tax can be accessed at https://taxo.online/wp-content/uploads/2025/02/09-2025-ct-eng.pdf
Notification 12/2024-Central Tax can be accessed at https://taxo.online/wp-content/uploads/2024/07/central-tax-12-2024-11072024.pdf
