CBIC notifies commencement date of 01/10/2025 in respect of clauses (ii), (iii) of section 121, section 122 to section 124 and section 126 to 134 of the Finance Act 2025. Amendments made in Sections 2(61), 2(69), 12, 13, 17, 20, 34, 38, 39, 107 and 112. New Sections 2(116A), 122B and 148A inserted. Schedule III amended.
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification
No. 16/2025–Central Tax
New Delhi, dated the 17th September 2025
S.O. .. (E).- In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2025 (7 of 2025), the Central Government hereby appoints the 1st day of October, 2025, as the date on which the provisions of clauses (ii) and (iii) of section 121, sections 122 to 124 and sections 126 to 134 of the said Act, shall come into force.
[F. No. CBIC-20001/2/2025-GST]
(Raushan Kumar)
Under Secretary
For official pdf copy:
CBIC Central Tax Notification 16/2025 dated 17/09/2025