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 28th April, 2020
Notification No. 37/2020 – Central Tax
Table of Contents
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 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.
(Pramod Kumar)
Director,
Government of India
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