Notification No. 37/2020
Date: April 28, 2020
Subject: Appointment of effective date for amended provisions relating to GST registration
Description:
Issued under section 164 of the CGST Act, this notification appoints 21 April 2020 as the effective date for provisions introduced under the CGST (Fourth Amendment) Rules, 2019. These provisions relate to rules governing GST registration, including cancellation and verification aspects. The notification ensures formal operationalisation of amended registration rules