Rule 1 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Short title, Extent and Commencement
Provisions under Rule 1 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Short Title, Extent and Commencement”, as per Notification dt. 19 June 2017 issued by the CBEC/ Central Govt., are as under:
CGST Rule 1: Short title, Extent and Commencement (Chapter-I: Preliminary)
(1) These rules may be called the Central Goods and Services Tax Rules, 2017.
(2) They shall come into force with effect from 22nd June, 2017.
i) CGST (Amendment) Rules 2017 notified vide CGST Notification No. 7/2017 dt. 27 June 2017 under para 2(a): in rule 1, in the heading, the word “, Extent” shall be omitted.