Important Keyword: F. No. CBEC-20/06/09/2019-GST, Notification No. 37/2020 – Central Tax, Section 164 CGST Act 2017, Rule 25 CGST Rules 2019, Rule 9(c) CGST Rules 2019, Notification No. 31/2019 – Central Tax.

[F. No. CBEC-20/06/09/2019]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 28^th April, 2020

Notification No. 37/2020 – Central Tax

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

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 28^th 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 28^th 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.

(Pramod Kumar)
Director,
Government of India

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