The CBIC has issued a Notification No. 42/2019 – Central Tax dated September 24, 2019, which states that the rules relating to the issue of payment orders instead of payment advice for refunds brought under the Central Goods and Services (Fourth Amendment) Rules, 2019 shall come into force with effect from September 24, 2019.
Further, the CGST Rule 10, 11, 12, and 26 have been implemented and come in force with effect from September 24, 2019.
Read Notification: notfctn-42-central-tax-english-2019
Also Read: Rs 40,000 Crore GST shortfall expected: Government
