These 3 Rules Under Central Goods and Services Tax (Amendment) Rules, 2024 To Be Applicable From 1 April 2025

The Central Board Of Indirect Taxes And Customs (CBIC) has notified that the Rules 8, 37 and clause (ii) of rule 38 of the Central Goods and Services Tax (Amendment) Rules, 2024 shall be effective from 1 April 2025.

Rules 8 of Central Goods and Services Tax (Amendment) Rules, 2024 w.e.f 1 April 2025

Rules 8 of Central Goods and Services Tax (Amendment) Rules, 2024 is the provision related to an Input Service Distributor and the terms and conditions related to the distribution of input tax credit. The input tax credit available for distribution in a month shall be distributed in the same month and the details thereof shall be furnished in FORM GSTR-6 

The Rule 8 notified under Notification No. 12/2024 shall be effective from 1 April 2025.

Rules 37 of Central Goods and Services Tax (Amendment) Rules, 2024 w.e.f 1 April 2025

Rules 37 of Central Goods and Services Tax (Amendment) Rules substituted Table 3 in Form GSTR-7 which pertained to TDS details.

Clause (ii) of Rule 38 of Central Goods and Services Tax (Amendment) Rules, 2024 w.e.f 1 April 2025 

Clause (ii) of rule 38 of Central Goods and Services Tax (Amendment) Rules, 2024 pertains to the substitution in FORM GSTR-8 which relates to the details of supplies made through e-commerce operator.

Notification Details

Notification No. 09/2025–Central Tax

Date: 11/02/2025

Read More: These 4 Rules Under Central Goods and Services Tax (Amendment) Rules, 2024 To Be Applicable From 11 February 2025

Mariya Paliwala
Leave a Reply

Your email address will not be published. Required fields are marked *

You May Also Like

Updated ITR-7 Form for AY 2025-26: CBDT

The Central Board of Direct Taxes (CBDT) has notified the amended Income-tax…

Delhi Govt. Notifies New GST Rules for Online Gaming and Casinos: Full Value of Deposits to be Taxed

The Delhi Government has notified the Delhi Goods and Services Tax (Third…

GST & Customs Pavilion: GST Help Desks At Mahakumbh 2025

In a significant development at Mahakumbh 2025, Shri Shashank Priya, Special Secretary…

CBIC Extends Deadline For Sensitive Cargo Declarations Till 30 Sept. 2025

The Central Board of Indirect Taxes and Customs (CBIC) has extended the…