G.S.R. ….(E) - Appointment of Effective Date for CGST Rules:
Legal Authority: Section 164 of the Central Goods and Services Tax Act, 2017.
Effective Date: September 24, 2019.
Applicable Rules: Rules 10, 11, 12, and 26 of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019.
Issued By: Ruchi Bisht, Under Secretary to the Government of India.
Purpose: To specify the commencement date for the mentioned CGST rules.
Implication: Rules related to GST amendments become enforceable from the stated date.
Compliance: Businesses and individuals affected by the specified rules must adhere to the updated regulations from September 24, 2019.
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