Commencement of Rule 5 – CGST (Fourth Amendment) Rules, 2019 (Effective from 1st April 2020)

Notification No.: 71/2019 – Central Tax
Date of Notification: 13th December 2019
Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 164 – Power to make rules
• CGST Rules, 2017:
  • Rule 5 of the Central GST (Fourth Amendment) Rules, 2019
    (originally notified via Notification No. 31/2019 – Central Tax dated 28th June 2019)

Summary of Notification

Appointment of Date for Enforcing Rule 5 of CGST (Fourth Amendment) Rules, 2019:
This notification appoints 1st April 2020 as the effective date from which the provisions of Rule 5 of the CGST (Fourth Amendment) Rules, 2019, as introduced by Notification No. 31/2019 – Central Tax, shall come into force.

🔹 Rule 5 pertains to special provisions regarding registration, invoicing, or procedural compliance (as notified earlier).

This formal notification gives legal effect to the commencement date for the said rule.

Source: Notification No.: 71/2019 – Central Tax