GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

NOTIFICATION No. 16/2024–Central Tax

New Delhi, dated the 6th August, 2024

S.O. …..(E).—In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2024 (8 of 2024), the Central Government hereby appoints, —

(a) the 1st day of October, 2024, as the date on which the provisions of sections 13 of the said Act shall come into force;

(b) the 1st day of April, 2025, as the date on which the provisions of sections 11 and 12 of the said Act shall come into force.

[F.No. CBIC-20006/20/2023-GST]

(Raghavendra Pal Singh)

Director