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of <h1>Finance Act 2024: Section 13 of CGST Act 2017 Effective October 1, 2024; Sections 11 & 12 from April 1, 2025.</h1> The notification issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, specifies the effective dates for implementing certain provisions of the Finance Act, 2024, concerning the Central Goods and Services Tax Act, 2017. The provisions of Section 13 will be effective from October 1, 2024, while the provisions of Sections 11 and 12 will come into force on April 1, 2025. This notification is issued under the authority granted by the Finance Act, 2024, and is documented as Notification No. 16/2024-Central Tax.
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