Rules Pertaining to Single Disbursement of GST Refund Claims Brought into Force with Effect from 24.09.2019

· Rules 10, 11, 12, and 26 Notified on 28 June 2019 Implemented w.e.f 24 Sept 2019

[Notification No. 42/2019 – Central Tax dated 24 September 2019]

Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.

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), the Central Government hereby appoints the 24th day of September, 2019, as the date on which the provisions of rules 10, 11, 12 and 26 of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019 [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], shall come into force.

[F. No. 20/06/12/2018-GST]