Short title and commencement
Rule 1 of the CGST Rules
Straight from CBIC
Official source, not a summary of a summary
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Amendment history
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In one line
The CGST Rules came into force on 22 June 2017, ahead of most of the Act, so that registration and migration could start before the levy did. The words ‘and Commencement’ in the original heading were later omitted; the rule itself is very much in force.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
191 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(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.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-06-22 · Omitted
7/2017-C
Omitted (w.e.f. 22.06.2017) by Notification No. 7/2017 -C.T., dated 27.06.2017.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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