Chapter I  PRELIMINARY

1. Short title and Commencement.

(1) These rules may be called the 1Central Goods and Services Tax Rules, 2018

(2) They shall come into force with effect from 212th June, 2018.

Note

1.Substituted by Notification No. 29/2018 – Central Tax issued dated 06th July,2018

2.Substituted by Notification No. 29/2018 – Central Tax issued dated 06th July,2018