Important Keywords: Notification No. 09/2025 – Central Tax, CGST Amendment Rules 2024, GST Rule 2, Rule 8, Rule 24, Rule 27, Rule 32, Rule 37, Rule 38, GST compliance 2025, Finodha,
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, the 11th February, 2025.
Notification No. 09/2025 – Central Tax: Seeks to bring rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 in to force
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]
G.S.R…(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) | (2) | (3) |
| 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 |
[No.CBIC-20006/21/2024-GST]
(Raushan Kumar)
Under Secretary to the Government of India.
Frequently Asked Questions (FAQs): Notification No. 09/2025 – GST
Q1: What does Notification No. 09/2025 – Central Tax declare?
Answer:
The notification brings certain CGST (Amendment) Rules, 2024 into force. It specifies two separate effective dates:
📅 11 February 2025: Rules 2, 24, 27, 32
📅 1 April 2025: Rules 8, 37, and clause (ii) of Rule 38
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Q2: What is the legal basis for this notification?
Answer:
The notification is issued under Section 164 of the CGST Act, 2017, read with Rule 1 of the CGST (Amendment) Rules, 2024. It refers to earlier Notification No. 12/2024–Central Tax dated 10 July 2024.
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Q3: Which rules are enforced from 11 February 2025?
Answer:
✔️ Rule 2
✔️ Rule 24
✔️ Rule 27
✔️ Rule 32
These come into effect immediately from the date of notification: 11 February 2025.
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Q4: What is the applicability date for Rule 8, 37, and Rule 38(ii)?
Answer:
These rules will come into effect on 1 April 2025, aligning with the new financial year:
✔️ Rule 8
✔️ Rule 37
✔️ Clause (ii) of Rule 38
🧾 For rule-by-rule compliance, consult Finodha: https://finodha.in/gst-compliance/
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Q5: What does Rule 2 of the CGST Rules pertain to?
Answer:
Rule 2 provides definitions and scope under the CGST Rules. Amendments may relate to aligning terms and simplifying rule references. The update helps refine interpretative clarity.
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Q6: What is the significance of Rule 24 under CGST?
Answer:
Rule 24 governs the procedure for registration by persons migrating to GST. Amendments typically streamline transitional arrangements or relax compliance burdens.
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Q7: How does Rule 27 relate to valuation under GST?
Answer:
Rule 27 addresses valuation of supply when consideration is not wholly in money (i.e., part-barter, part-cash). Amendments may clarify valuation methodologies in such cases.
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Q8: What change is anticipated under Rule 32?
Answer:
Rule 32 deals with value determination in special cases (e.g., foreign exchange, insurance). Amendments may introduce new methods or rationalize existing formulas.
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Q9: What does Rule 8 govern, and why is it delayed to 1 April 2025?
Answer:
Rule 8 pertains to registration procedures under GST. The future enforcement date likely allows taxpayers and GSTN time to adapt to digital or procedural changes from FY 2025–26.
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Q10: What is clause (ii) of Rule 38 and its relevance?
Answer:
Rule 38 concerns ITC for banking/financial companies. Clause (ii) likely details the restricted credit mechanism. Its 1 April start aligns with new FY credit calculations.
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✅ Final Summary:
Notification No. 09/2025 – Central Tax activates several important provisions of the CGST (Amendment) Rules, 2024 on a split-date basis. It ensures procedural clarity and tax compliance consistency for businesses transitioning into FY 2025–26.
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• GST Registration: https://finodha.in/online-gst-registration/
• Return Filing: https://finodha.in/gst-return-filing/
• Annual Return & Reconciliation: https://finodha.in/gst-compliance/
• Digital Signature (DSC): https://finodha.in/online-dsc-digital-signature-certificate/
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Download PDF: Notification No. 09/2025 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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