Govt. notifies GST amendment on ITC, credit notes, returns

NOTIFICATION

New Delhi, the 17th September, 2025

No. 16/2025-Central Tax

S.O. 4206(E) .- In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the
Finance Act, 2025 (7 of 2025), the Central Government hereby appoints the 1st day of October, 2025, as the date on
which the provisions of clauses (ii) and (iii) of section121, sections 122 to 124 and sections 126 to 134 of the said Act,
shall come into force.

[F. No. CBIC-20001/2/2025-GST]
RAUSHAN KUMAR, Under Secy.