Rule 1 - Short title and commencement

Chapter I

PRELIMINARY

1. Short title [1][**] and commencement.[2]

(1) These rules may be called the Central Goods and Services Tax Rules, 2017.

(2) They shall come into force with effect from 22^nd June, 2017.

[1] Word “, extent” omitted by Rule 2(a) of CGST(A)R, 2017 vide Notification No. 07/2017-Central Tax dt. 27-06-2017 wef 22-06-2017.

[2] This Rule was inserted by Notification No. 03/2017-Central Tax dt. 19-06-2017 wef 22-06-2017.