The Finance Bill, 2025 has proposed changes in the CGST Act, 2017 through Clauses 116 to 129 of the Finance Bill, 2025 in the CGST Act, 2017.
Unless specified otherwise, amendments proposed in the Finance Bill, 2025, vide Clauses 116 to 129 will come into effect from a date when the same will be notified concurrently, as far as possible, with the corresponding amendments to the similar Acts passed by the States & Union territories with legislature.
The Complete PDF document can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/02/Key-Highlights-of-Proposed-Changes-under-GST-in-Union-Budget-2025-26-for-easy-digest.pdf
