The provisions of clause 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 [notification No. 31/2019– Central Tax dated 28th June, 2019] come into force w.e.f 24.09.2019. In Rule 91 (Grant of provisional refund), 92(Order sanctioning refund), 94(Order sanctioning interest on delayed refunds) and FORM GST RFD-05( Refund Payment Order)- for the words “payment advice”, the words “payment order” shall be substituted- at all the places where they occur.
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
Notification No. 42/2019 – Central Tax
New Delhi, the 24th September, 2019
G.S.R. 683(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]
(Ruchi Bisht)
Under Secretary to the Government of India
