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<h1>Gujarat Govt Enforces Rule 87(13) & FORM GST PMT-09 from April 21, 2020, under Fourth Amendment Rules.</h1> The Government of Gujarat, through its Finance Department, has announced that the provisions of Rule 87(13) and FORM GST PMT-09 of the Gujarat Goods and Services Tax Rules, 2017, will come into effect from April 21, 2020. This notification, issued under the authority of section 164 of the Gujarat Goods and Services Tax Act, 2017, is part of the Fourth Amendment Rules, 2019. The notification was formally released on May 1, 2020, under Notification No. 37/2020-State Tax, and is authorized by the Under Secretary to the Government.