Seeks to bring in force provisions of various rule of Gujarat Goods and Services Tax (Amendment) Rules, 2024 - 09/2025-State Tax - Gujarat SGST

FINANCE DEPARTMENT NOTIFICATION No. 09/2025-State Tax Sachivalaya, Gandhinagar, 5th March, 2025 GUJARAT GOODS AND SERVICES TAX ACT, 2017 No.(GHN-30)/GSTR-2025/S.164(90)/GST Cell: - In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), read with sub-rule (2) of rule 1 of the Gujarat Goods and Services Tax (Amendment) Rules, 2024 (hereinafter referred to as rules), issued vide notification of the Government of Gujarat, Finance Department No. (GHN-29)/GSTR-2024/S.164(87)/GST Cell dated the 24th July, 2024 being Notification No. 12/2024- State Tax, the Government of Gujarat, hereby appoints the following dates as mentioned in column (3) of the table below, on which the provisions of rules specified in column (2) of the said table, shall come into force, namely: TABLE S. No Rules Date (1) (2) (3) 1 Rules 2, 24, 27 and 32 11th day of February, 2025 2 Rules 8, 37 and clause (ii) of rule 38 1st day of April, 2025 2. This Notification shall be deemed to have come into force with effect from the 11th day of February, 2025. By order and in the name of the Governor of Gujarat, DR. NISARG JOSHI, Deputy Secretary to Government