Seeks to notify clauses (ii), (iii) of section 121, section 122 to section 124 and section 126 to 134 of Finance Act, 2025 to come into force.

Notification of Effective Date for Finance Act 2025 Provisions (Section 1(2)(b))

The Government of India, through the Ministry of Finance's Department of Revenue and the Central Board of Indirect Taxes and Customs, has issued a notification (No. 16/2025–Central Tax) concerning the Finance Act of 2025. According to this notification, the Central Government has designated October 1, 2025, as the date when certain provisions of the Finance Act, 2025, will come into effect. Specifically, the provisions that will be enacted are clauses (ii) and (iii) of section 121, sections 122 to 124, and sections 126 to 134 of the Act. This decision is made under the authority granted by clause (b) of sub-section (2) of section 1 of the Finance Act, 2025. The notification is formally documented under reference number F. No.CBIC-20001/2/2025-GST and is signed by Raushan Kumar, the Under Secretary.