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 Service

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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.

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

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