Page 41 - GSTL_30th April 2020_Vol 35_Part 5

Central Tax Notifications

CGST Rules, 2017 — Rule 13 and FORM GST PMT-09 —
Provisions to come into force w.e.f. 21-4-2020
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 (herein-
after 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.
[Notification No. 37/2020-C.T., dated 28-4-2020]

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GST LAW TIMES  30th April 2020  41