Seeks to give effect to the provisions of rule 87(13) and FORM GST PMT-09 of the CGST Rules, 2017.
Notification of Commencement Date for GST Rules Amendments (Section 164)
The Government of India, through the Ministry of Finance's Department of Revenue and the Central Board of Indirect Taxes and Customs, has issued Notification No. 37/2020 – Central Tax. This notification, dated April 28, 2020, exercises the powers conferred by Section 164 of the Central Goods and Services Tax Act, 2017. It specifies that certain provisions of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019, are to come into effect starting from April 21, 2020. These rules are elaborated in the earlier notification No. 31/2019, which was published on June 28, 2019. The Director of the Government of India, Pramod Kumar, has signed off on this notification. This action is part of the ongoing implementation and refinement of the GST system in India, ensuring that the relevant legal frameworks are updated and enforced from the specified date.
Note: It is an AI generated summary for reference purpose only.
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 37/2020 – Central Tax
New Delhi, the 28th April, 2020
G.S.R.….(E).—In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with clause (c) of rule 9 and rule 25 of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019 (hereinafter referred to as the rules), made vide notification No. 31/2019 – Central Tax, dated the 28th June, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 457(E), dated the 28th June, 2019, the Government, hereby appoints the 21st day of April, 2020, as the date from which the said provisions of the rules, shall come into force.
