CGST Rules 2017 amended upto 30/12/2017 : Download

By | December 31, 2017
(Last Updated On: December 31, 2017)

CGST Rules, 2017 as amended upto 30/12/2017


1. Short title 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.

2. Definitions.- In these rules, unless the context otherwise requires,-

(a) “Act” means the Central Goods and Services Tax Act, 2017 (12 of 2017);
(b) “FORM” means a Form appended to these rules;
(c) “section” means a section of the Act;
(d) “Special Economic Zone” shall have the same meaning as assigned to it in
clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of
(e) words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.

Download Complete PDF File of CGST Rules, 2017 as amended upto 30/12/2017


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