Rule 1 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Short Title and Commencement
Provisions under Rule 1 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Short Title, Extent and Commencement”, are as under:
CGST Rule 1: Short Title 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.
Above information is based on CBEC’s compilation of Updated CGST Rules, 2017 as on 23 Mar. 2018 (i.e. as notified/ amended upto 23 Mar. 2018 by the CBEC). For detailed information/ subsequent updates, please refer relevant Notifications.
It may be noted that Rules 1 to 26 (pertaining to Chapters on Preliminary/ Composition/ Registration matters) were notified by CBEC vide Central Goods and Services Tax (CGST) Rules, 2017 Notification No. 3/2017 Central Tax dt. 19 June 2017, applicable w.e.f. 22 June 2017.