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 and Commencement”, are as under:
CGST Rule 1: Short Title[
, Extent]$1 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.
$1. The word “, Extent” in heading omitted vide Notification No. 7/2017 Central Tax dt. 27 June 2017 w.e.f. 22 June 2017.
Above information is based on Updated Compilation of “CGST Rules 2017” (as amended upto 9 Oct. 2018) shared by CBIC (i.e. as notified/ amended upto 9 Oct. 2018 by the CBIC). For detailed/ official information and/or subsequent updates, please refer relevant Notifications.
It may be noted that CGST Rules 1 to 26 (pertaining to Chapters on Preliminary/ Composition/ Registration matters) were initially notified by CBIC (CBEC) vide Notification No. 3/2017 Central Tax dt. 19 June 2017, applicable w.e.f. 22 June 2017 (or as may be specified in respective Rules).