Rule 1 - Short title and commencement :-
(1) These rules may be called 2[the Integrated Goods and Services Tax (Amendment) Rules, 2018] [helldod old[1[the Integrated Goods and Services Tax Amendment Rules, 2017]]helldod] [helldod old[the Integrated Goods and Services Tax Rules, 2017]helldod]
(2) They shall be deemed to have come into force on the 22nd day of June, 2017.
1. Substituted Vide : Notification No.12/2017-Integrated Tax dt.15/11/2017
2. Substituted Vide: Notification No.04/2018-Integrated Tax dt.31/12/2018