Rule 1 of CGST Rules 2017: Short title, Extent and Commencement

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.

Amendments:

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.

Related Posts:

CGST (Amendment) Rules 2017: CGST Notification No. 7/2017

CGST Rules 2017 (Central Goods and Services Tax Rules)

Leave a Reply