No. 09/2025-Central Tax : CGST Rules 2024
enforced from 11 Feb 2025 and 1st April 2025
According to the information provided in the notification, the following sections are implemented:
Rule 2: This rule amends Rule 8 of the Central Goods and Services Tax Rules, 2017, by inserting a second proviso.
The new proviso requires individuals or designated individuals to have their photographs taken at Facilitation Centers when applying for GST registration.
This applies to those who have not opted for Aadhaar authentication.
The effective date for this provision is 11th February 2025.
refer Advisory for GST Registration Process (Rule 8 of CGST Rules, 2017)
NEW GST Registration Process: Aadhaar Authentication Scenarios
Rule 8: This rule amends Rule 39 of the Central Goods and Services Tax Rules, 2017, which pertains to the distribution of input tax credit by an Input Service Distributor (ISD).
The amendment introduces a new sub-rule (1A) that allows a registered person with the same PAN and State code as an ISD to issue an invoice, credit note, or debit note to transfer the credit of common input services to the ISD.
The effective date for this provision is 1st April 2025.
Rule 24: This rule amends Rule 138 of the Central Goods and Services Tax Rules, 2017, by inserting a fourth proviso.
The new proviso requires unregistered persons generating e-way bills to submit details electronically on the common portal in FORM GST ENR-03.
The effective date for this provision is 11th February 2025.
Rule 27: This rule introduces a new form, FORM GST ENR-03, for unregistered persons to apply for enrolment.
The effective date for this provision is 11th February 2025.
Rule 32: This rule amends FORM GSTR-3B by substituting Table 6.1 with a new table and omitting Table 6.2.
The effective date for this provision is 11th February 2025.
Rule 37: This rule amends FORM GSTR-7 by substituting Tables 3 and 4 with new tables and making changes to the instructions.
The effective date for this provision is 1st April 2025.
Clause (ii) of Rule 38: This clause amends FORM GSTR-8 by substituting serial numbers 3 and 4 with new entries.
The effective date for this provision is 1st April 2025.
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
Notification
New Delhi, the 11th February, 2025
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:
TABLE
| S. No | Rules | Date |
|---|---|---|
| 1 | Rules 2, 24, 27 and 32 | 11th day of February, 2025 |
| 2 | Rules 8, 37 and clause (ii) of rule 38 | 1st day of April, 2025 |
[F. No. CBIC-20006/21/2024-GST]
RAUSHAN KUMAR, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.