Notification No. 16/2025–Central Tax: Implementation of Finance Act Provisions from 1st Oct 2025

The Central Government, vide Notification No. 16/2025–Central Tax dated 17th Sept 2025, has appointed 1st October 2025 as the date from which the following provisions of the Finance Act, 2025 will come into effect:

• Clauses (ii) and (iii) of Section 121

• Sections 122 to 124

• Sections 126 to 134

This notification formally brings into force key amendments introduced under the Finance Act, 2025.

Source : https://taxinformation.cbic.gov.in/view-pdf/1010466/ENG/Notifications