The Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Rules, 2017
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION
New Delhi, the 19th June, 2017
No. 3 /2017 – Central Tax
G.S.R. 610(E).-In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules, namely:-
Chapter-I Preliminary
Rule 1: Short title 1[***] 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.
References
Enforcement:
| S. No. | Notification No. | Notification Date | w.e.f. | Provisions brought into force |
| 1. | G.S.R. 610(E) and 03/2017 – Central Tax | 19.06.2017 | 22.06.2017 | CGST Rules 01 to 26 |
| 2. | G.S.R. 663(E) and 10/2017 – Central Tax | 28.06.2017 | 01.07.2017 | CGST Rules 27 to 138 |
| 3. | G.S.R. 819(E) and 15/2017 – Central Tax | 01.07.2017 | 01.07.2017 | CGST Rules 139 to 162 |
Amendments:
1. Omitted by Central Goods and Services Tax (Amendment) Rules, 2017 vide Notification No. 7/2017-Central Tax dated 27.06.2017, w.e.f. 22.06.2017, the word “, Extent”.
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