Rules

Rule 1. Short title and Commencement

Short title ¹[extent] and Commencement.

1. (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.

Notes:

1. Omitted by Notification No. 7/2017 – Central Tax dated 27th June 2017

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