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Rule 1 of the CGST Rules, 2017

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GST›CGST Rules, 2017›Chapter I, Preliminary

Rule 1 of the Central Goods and Services Tax Rules, 2017 is headed “Short title and Commencement”. It stands in Chapter I, Preliminary. The text served by the Central Board of Indirect Taxes and Customs (CBIC) carries 1 amendment footnote.[1]

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.

Rule 1, verbatim (show)

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.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Named Rules and general commencement 1(1)–(2)

Questions to answer on the file2 questions
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Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to Rule 1 as footnoted in the CBIC text
NoteChange
1Omitted (w.e.f. 22.06.2017) by Notification No. 7/2017-C.T., dated 27.06.2017.[2]

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Circulars (1)

NumberDateSubject
Circular No. 3/03/2017-GST5 July 2017Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017-Reg.

Notifications (8)

NumberDateSubject
Notification No. 09/2025-Central Tax11 February 2025Seeks to bring rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 in to force made under this rule
Notification No. 38/2021-Central Tax21 December 2021Seeks to bring sub-rule (2) and sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the CGST (Eighth Amendment) Rules, 2021 into force w.e.f. 01.01.2022.
Notification No. 05/2017-Union Territory Tax30 June 2017UTGST (Andaman & Nicobar Islands )Rules, 2017
Notification No. 06/2017-Union Territory Tax30 June 2017Notifies UTGST (Chandigarh )Rules, 2017
Notification No. 07/2017-Union Territory Tax30 June 2017Notifies UTGST (Dadra and Nagar Haveli)Rules, 2017
Notification No. 08/2017-Union Territory Tax30 June 2017Notifies UTGST (Daman & Diu)Rules, 2017
Notification No. 09/2017-Union Territory Tax30 June 2017Notifies UTGST (Lakshadweep )Rules, 2017
Notification No. 07/2017-Central Tax27 June 2017Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued

References

  1. Central Board of Indirect Taxes and Customs. "Rule 1. Short title and Commencement". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
  2. Notification No. 07/2017-Central Tax, dated 27 June 2017: Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued. Cited in CBIC footnote 1.

External links