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 Updated Compilation of “CGST Rules 2017” (as amended upto 10 Sept. 2018) shared by CBIC (i.e. as notified/ amended upto 10 Sept. 2018 by the CBIC). For detailed information/ 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).