CBIC: CGST Amendment Dates (Notif. 12/2024)

The CBIC vide Notification No. 09/2025–Central Tax dated February 11, 2025, notifies effective dates for various amendments to the Central Goods and Services Tax (CGST) Rules as introduced through Notification No. 12/2024, dated July 10, 2024. The amendments related to Aadhar authentication, E-Way Bill, and Form GSTR-3B will be effective from February 11, 2025. This includes new enrolment forms for E-way Bill (Form GST ENR-03), including substitution the of Table 6.1 and omission of Table 6.2 for reverse charge supplies, and the other amendments related to the Input Service Distributor, Form GSTR-7, and Form GSTR-8 will be effective from April 1, 2025. These changes include updates to Form GSTR-7 and Form GSTR-8 for E-Commerce Operators, allowing amendments to details of supplies in any earlier statement through Tables 4A and 4B of Form GSTR-8.

Source : https://taxinformation.cbic.gov.in/view-pdf/1010314/ENG/Notifications