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
