This notification, No. 37/2020-Central Tax, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, appoints April 21, 2020, as the effective date for specific provisions related to the Central Goods and Services Tax (CGST). The notification is issued under 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, which were made vide notification No. 31/2019-Central Tax, dated June 28, 2019, G.S.R 457(E). The responsible authority is Director, Pramod Kumar, F. No. CBEC-2006/09/2019-GST.
Key Entities Referenced
Ministry of Finance: A department of the Government of India responsible for financial matters.
Department of Revenue: A department under the Ministry of Finance, Government of India, responsible for tax collection.
Central Board of Indirect Taxes and Customs: The apex body in India responsible for the administration of indirect taxes, including GST.
Central Goods and Services Tax Act, 2017: An Act of the Parliament of India to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government.
Central Goods and Services Tax Fourth Amendment Rules, 2019: Amendment rules pertaining to the Central Goods and Services Tax Act.
New Delhi: The capital of India, where the notification was issued.
PRAMOD KUMAR: Director at CBEC (Central Board of Indirect Taxes and Customs), as indicated by the notification.
G.S.R. 266E: A notification number related to Central Tax.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
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सी.जी.-डी.एलxx.x-GअI.D-E2x8x0x 42020-219215
CG-DL-E-28042020-219215
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 207] नई ददल्ली, मगं लिार, अप्रलै 28, 2020/ििै ाख 8, 1942
No. 207] NEW DELHI, TUESDAY, APRIL 28, 2020/VAISAKHA 8, 1942
जित्त म्ं ालय
(रािस्ट्ि जिभाग)
(केन्दर ीय अप्रत्य क्ष कर रर सीमा-िल्ु क बरड)ड
अजधसचू ना
नई ददल् ली, 28 अप्रैल, 2020
स.ं 37/2020-केन्दर ीय कर
सा.का.जन. 266(अ).—सरकार, केन्द रीय माल रर सेिा कर अजधजनयम, 2017 (2017 का 12) की
धारा 164 के साथ पठित केन्दरीय माल रर सेिा कर (चतुथड संिरधन) जनयम, 2019 (जिसे इसके पश्चात ्
जनयम कहा गया ह)ै , के जनयम 9 के खंड (ग) रर जनयम 25 द्वारा प्रदत्त िजियों का प्रयरग करते हुए, िर
अजधसूचना संखयांक 31/2019-केन्दरीय कर, तारीख 28 िून, 2019 द्वारा बनाया गया, रर भारत के
रािप्, असाधारण, भाग II, खंड 3, उप-खंड (i) में सा.का.जन. स.ं 457(अ) तारीख 28 िून, 2019, द्वारा
प्रकाजित दकए गए थ,े 21 अप्रैल, 2020 कर उस तारीख के रूप में जिसकर जनयम के उि उपबंध प्रिृत्त
होंग,े जनयत करती ह।ै
[फा. स.ं सीबीईसी-20/06/09/2019-िीएसटी]
प्रमरद कुमार, जनदिे क
1908 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 28th April, 2020
No. 37/2020–Central Tax
G.S.R. 266(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.
[F. No. CBEC-20/06/09/2019-GST]
PRAMOD KUMAR, Director
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.