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Rule 1 of the GST Settlement of Funds Rules, 2017

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GST›GST Settlement of Funds Rules, 2017

Rule 1 of the Goods and Services Tax Settlement of Funds 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

Rule 1. Short Title and Commencement.-

(1) These rules may be called the Goods and Services Tax Settlement of Funds Rules, 2026.

(2) They shall be deemed to come into force with effect from 1st day of April, 2025.

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.

Short title 1(1)

Questions to answer on the file1 question
Ticks stay in this browser only.

Deemed commencement 1(2)

Questions to answer on the file2 questions
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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". Goods and Services Tax Settlement of Funds Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links