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of <h1>Notification No. 37/2020: Rule 87(13) and FORM GST PMT-09 of CGST Rules Effective from April 21, 2020.</h1> Notification No. 37/2020 issued by the Central Board of Indirect Taxes and Customs under the Ministry of Finance, Government of India, enacts provisions of rule 87(13) and FORM GST PMT-09 of the Central Goods and Services Tax (CGST) Rules, 2017. Under the authority of section 164 of the CGST Act, 2017, and in conjunction with specific clauses of the Fourth Amendment Rules, 2019, the notification establishes the 21st of April, 2020, as the effective date for these provisions. The notification was published on the 28th of April, 2020, in New Delhi.
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