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11-Feb-2025 and 01-Apr-2025 declared as effective dates-Notification No. 09/2025-Central Tax!

On June 22, 2024, the 53^rd GST Council meeting was held in Delhi, chaired by Union Minister for Finance and Corporate Affairs, Smt. Nirmala Sitharaman. The council recommended several changes to GST rates, introduced trade facilitation measures, and aimed to simplify GST compliance.

Following the meeting, multiple circulars and notifications were issued to implement the proposed changes. Among these, one significant notification is Notification 12/2024 – Central Tax, issued on July 10, 2024. However, for some of the changes, the effective date of such change was not notified in such notification. Now, the effective dates for such amendments are notified vide Notification No. 09/2025 - Central Tax dated 11.02.2025.

Lets understand the details!

Notification No. 09/2025 - Central Tax dated 11.02.2025:

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

Date: 11.02.2025

Notification No. 09/2025 - Central Tax

G.S.R. 129(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: --

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[F. No. CBIC-20006/21/2024-GST]

RAUSHAN KUMAR, Under Secy.

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Key Highlights:

This notification specifies effective dates for some changes as per Notification 12/2024 – Central Tax as follows:

For the following changes, the effective date will be 11^th February 2025:

A newly inserted 2^ndproviso to Rule 8(4A) of the CGST Rules states that while applying for GST Registration if a person does not opt for Aadhaar-authentication, the following steps would still be needed at one of the facilitation centers:

Taking a photo of the applicant / key management of the entity
Verification of original copy of documents at one of the Facilitation Centers notified by the Commissioner

Newly inserted 4^th proviso to Rule 138(3) which requires an unregistered person who wishes to generate the E-way Bill, to electronically submit the necessary details in FORM GST ENR-03. This submission may be made directly on the common portal or through a Facilitation Centre designated by the Commissioner. Upon successful validation of the furnished details, a unique enrolment number shall be generated and communicated to the concerned person.

Changes in FORM GSTR-3B related to late fees and interest (table 6.1 and 6.2).

For the following changes, the effective date will be 1st April 2025:

Changes in Rule 39 of the CGST Rules, 2017. One such major change is ITC in respect of reverse charge is also to be distributed as common credit if the same is attributable to any other GSTIN. Such distribution would be only for RCM paid by another distinct person/branch registered in the same state as that of ISD.
Changes in FORM GSTR-7, Table 3- details of TDS (Invoice details added) and 4- amendment to Table 3 (invoice details added).
Changes in FORM GSTR-8 related to mentioning the Place of supply in Table 3- supplies made through e-commerce operator and Table 4- amendments.

Conclusion

Notification No. 09/2025 – Central Tax provides much-needed clarity on the effective dates of key GST amendments. The changes related to GST registration, e-way bill generation, and modifications in GSTR-3B will take effect from February 11, 2025, while amendments concerning ITC distribution under Rule 39 and updates in GSTR-7 and GSTR-8 will come into force from April 1, 2025. These specified timelines allow businesses to prepare for compliance in a structured manner, ensuring a smooth transition to the revised GST provisions.

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