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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Commencement of CGST amendment provisions brings specified rule changes and the PMT 09 payment form into force.</h1> Appointment of a commencement date gives effect to specified amendments under the Central Goods and Services Tax (Fourth Amendment) Rules, 2019 by bringing the amended procedural provisions and the prescribed payment form into force; the Government exercises powers under the CGST statutory framework and the delegated amendment rules to designate the date from which those provisions shall be operative.

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