Rule 1 of IGST Rules 2017: Short Title and Commencement

Provisions under Rule 1 of the Integrated Goods and Services Tax (IGST) Rules, 2017 relating to “Short Title and Commencement”, are as under:

IGST Rule 1: Short Title and commencement

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

(2) They shall be deemed to have come into force on 22/06/2017.

Amendments History:

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Commentary on Rule 1 of the IGST Rules, 2017

Rule 1 of the Integrated Goods and Services Tax (IGST) Rules, 2017, addresses the “Short Title and Commencement” of these rules. Here is a brief commentary on this rule:

Rule 1(1) of the IGST Rules, 2017

This provision states that the rules are officially referred to as the “Integrated Goods and Services Tax Rules, 2017”. The short title provides a concise and official name for the rules, making it easier to reference them in legal and official documents. The year in the title indicates when these rules were introduced, which is essential for legal purposes and tracking changes to the rules over time.

Rule 1(2) of the IGST Rules, 2017

The second part of Rule 1 specifies that the IGST Rules, 2017, are considered to have come into effect on June 22, 2017. This date marks the official commencement of the rules, which is important to establish the legal basis for the application and enforcement of the rules. By specifying the date, it also clarifies the time frame for any retrospective or prospective application of the rules, which might be relevant in specific situations or disputes.

In summary, Rule 1 of the IGST Rules, 2017, serves as an introduction to the rules by providing the official name and stating the date when the rules came into force. This information is essential for legal purposes, as it forms the basis for the application, interpretation and enforcement of the rules.

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Note: The Integrated Goods and Services Tax (IGST) Rules 2017 were initially notified by CBEC vide Integrated Tax Notification 4/2017 dated 28/06/2017 (Rule 1 & 2). Subsequently, IGST Rule 3 has been inserted vide Notification 12/2017 and IGST Rules 4 to 9 have been inserted vide Notification 4/2018. Information on this page is a Rule-wise compilation of Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.