Notification No 09/2025 CGST Amendment Rules applicability
Notification No 09/2025 CGST Amendment Rules applicability issued on 11-02-2024.The Central Government has issued this notification using the power under section 164 of the CGST Act,2017 and Rule 1(1) of CGST(Amendment) Rules, 2024. This notification was originally published as Notification No 12/2024-Central Tax, dated 10-07-2024.
As per Notification No 12/2024-Central Tax, the following amendments to the Rules shall be applicable from the respective date mentioned in the table below.
| Rule No | Description | Applicability |
| 8 (4A) | The registration application will be considered complete only when photograph and document verification must be verified at the designated Facilitation Centre notified by the commissioner in case of not choosing the Aadhaar Authentication process. | 11-02-2025 |
| 138(3) | The Transporter does not need to generate the e-way bill if an unregistered person has opted to generate it by submitting details in Form GST ENR-03 on the GST portal or through the facilitation Centre after getting the Unique enrollment number. | 11-02-2025. |
| 39(1) | Input Service Distributor has to distribute ITC according to this rule. | 01-04-2025 |
| Form No | Description | Applicability |
| GST ENR-03 | An unregistered Person can generate the E-way Bill through this Form. | 11-02-2025 |
| GSTR-3B | Column of Adjustment of negative liability of previous tax period added in Table 6.1. | 11-02-2025 |
| GSTR-7 | Certain changes in Table 3 & Table 4 and instructions. | 01-04-2025 |
| GSTR-8 | Changes in Serial No 3- Details of supplies made through e-commerce operator and Serial No 4- Amendments to details of supplies in respect of any earlier statement | 01-04-2025 |
