Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017

Last updated: 30 April 2020

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This notification announces the effective date for specific provisions within the Central Goods and Services Tax (CGST) Rules, 2017. It clarifies that the provisions of rule 87(13) and FORM GST PMT-09 will be in force from the 21st of April, 2020. This update is issued in accordance with the powers granted under section 164 of the CGST Act, 2017.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

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 21 st day of April, 2020, as the date from which the said provisions of the rules, shall come into force.

[F. No. CBEC-20/06/09/2019-GST]

(Pramod Kumar)

Director, Government of India

FAQ :

The notification announces the date from which certain provisions of the CGST Rules, 2017, specifically rule 87(13) and FORM GST PMT-09, will come into effect.

These provisions are effective from the 21st day of April, 2020.

This notification is issued in exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017.

The notification refers to rule 87(13) and FORM GST PMT-09 of the CGST Rules, 2017, and also mentions the CGST (Fourth Amendment) Rules, 2019.

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Notification No : Notification No. 37/2020 – Central Tax
Published in GST
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-37-central-tax-english-2020.pdf

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