1. Short title 1[****]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) vide Notification No. 7/2017 -Central Tax dated 27.06.2017 for "Extent"