CBIC notifies 21st April 2020 as the appointed date from which provisions of CGST rule 87(13) relating to FORM GST PMT-09 shall come into effect.
CBIC Notification 37/2020 Central Tax dt. 28 April 2020: Appointed date for provisions of CGST rule 87(13)/FORM GST PMT-09
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.