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 22nd June, 2017.
[1] Word “, extent” omitted by Rule 2(a) of CGST(A)R, 2017 vide N No. 07/2017-CT dt. 27-06-2017 wef 22-06-2017.
[2] This Rule was inserted by N No. 03/2017-CT dt. 19-06-2017 wef 22-06-2017.
