CHAPTER I of CGST RULES, 2017

PRELIMINARY
 

RULE 1-Short title^{[helldod, 1omit}[Extent] ^helldod] and Commencement   
                                                                                                

(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.  Omitted vide: Notification No. 7/2017 - Central Tax Dated 27-06-2017- [Para 2(a)]