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Rule 1 of the IGST Rules, 2017

From the IndiaAuditLens Law Library

GST›IGST Rules, 2017

Rule 1 of the Integrated Goods and Services Tax Rules, 2017 is headed “Short title and commencement”.[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 and commencement (1) These rules may be called the Integrated Goods and Services Tax Rules, 2017.

(2) They shall be deemed to have come into force on the 22nd day of June, 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 deemed commencement 1(1)–(2)

Questions to answer on the file3 questions
Ticks stay in this browser only.

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this rule.

References

  1. Central Board of Indirect Taxes and Customs. "Rule 1. Short title and commencement". Integrated Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links