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.
1. The word “Extent” in heading omitted vide Central Goods and Services Tax (Amendment) Rules, 2017 Notification No. 7/2017 Central Tax dt. 27 June 2017 w.e.f. 22 June 2017.
It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 5th May 2020), as compiled/ shared by CBIC (i.e. as notified/ amended upto 5th May 2020 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 items, like 'Preliminary', 'Composition' and 'Registration') were initially notified by CBIC 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).
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