Rule 1 of 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 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.

Amendment History:

1. The word “Extent” in heading omitted vide Notification No. 7/2017 Central Tax dt. 27 June 2017 w.e.f. 22 June 2017.

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It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 18 July 2019), as compiled/ shared by CBIC (i.e. as notified/ amended upto 18 July 2019 by the CBIC). However, for detailed/ official information and/or subsequent updates, please refer relevant Notifications. E&OE

Further, 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).

Section-wise/ Rule-wise Text of GST Acts/ Rules
CGST Act/ DefinitionsCGST Rules
IGST Act/ DefinitionsIGST Rules
UTGST Act/ DefinitionsUTGST Rules

 

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