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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 37/2020 – Central Tax
New Delhi, the 28
th
April, 2020

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.

[F. No. CBEC-20/06/09/2019-GST]


(Pramod Kumar)
Director, Government of India
notifications no 37 2020 central tax | iKargos