Rule 87(13) Notified PMT 09

It is pertinent to mention that the GSTIN started this functionality of GST FORM PMT-09 w.e.f. 21.04.2020, but as the rule was required to be notified, the same has been done now. In this case the rule 87(13) was inserted vide Notification 31/2019-CT dt. 28.06.2019, though the section 49(10) was notified w.e.f. 01.012020. Thus it was a classical case when child (Rule) was born before her mother (Section).