The Central Board Of Indirect Taxes And Customs (CBIC) has notified that the Rules 2, 24, 27 and 32 of the Central Goods and Services Tax (Amendment) Rules, 2024 shall be effective from 11 February 2025.
1. Rules 2 of the Central Goods and Services Tax (Amendment) Rules, 2024 To Be Implemented from 11 February 2025
As per Rule 8 (4A) where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier.
Rules 2 of the Central Goods and Services Tax (Amendment) Rules, 2024 deals with inserted the provision which states that “Provided that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has not opted for authentication of Aadhaar number, shall be followed by taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centers notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after successful verification as laid down under this proviso.”
In other words, if an applicant (except those notified under Section 25(6D)) chooses to authenticate their Aadhaar while applying for GST registration, the application submission date will be: The date of Aadhaar authentication, or 15 days from submitting Part B of FORM GST REG-01,
whichever comes first.
If the applicant does not opt for Aadhaar authentication, they must visit a Facilitation Center to get their photograph taken (for individuals or relevant persons in case of non-individuals) and get the original documents verified.
The application will be considered complete only after this verification is successfully done.
2. Rules 24 of the Central Goods and Services Tax (Amendment) Rules, 2024 To Be Implemented from 11 February 2025
The Rules 24 of the Central Goods and Services Tax (Amendment) Rules, 2024 states that in the Central Goods and Services Tax Rules, 2017, with effect from a date to be notified, in rule 138, in sub-rule (3), after the third proviso, the following proviso shall be inserted, namely:-
“Provided also that an unregistered person required to generate e-way bill in FORM GST EWB-01 in terms of the fourth proviso to sub-rule (1) or an unregistered person opting to generate e- way bill in Form GST EWB-01, on the common portal, shall submit the details electronically on the common portal in FORM GST ENR- 03 either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details so furnished, a unique enrolment number shall be generated and communicated to the said person.”
3. Rules 27 of the Central Goods and Services Tax (Amendment) Rules, 2024 To Be Implemented from 11 February 2025
The new application for enrolment is prescribed in Form ENR-03 for unregistered persons to generate E-way Bill on the portal will be effective from 11 February 2025.
4. Rules 32 of the Central Goods and Services Tax (Amendment) Rules, 2024 To Be Implemented from 11 February 2025
GSTR-3B has a new table (Table 3.1.1) being introduced where all supplies made under Section 9(5) are to be reported by the supplier and the e-commerce operator. This will be effective from 11/02/2025.
Notification Details
Notification No. 09/2025–Central Tax
Date: 11/02/2025
