CHAPTER I
PRELIMINARY
Rule 1. Short title 1 [****] 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 (w.e.f. 22.06.2017) by Notification No. 7/2017 -C.T., dated 27.06.2017.