{"act":{"id":"cgst-rules-2017","short_title":"The Central Goods and Services Tax Rules, 2017","long_title":"Rules made by the Central Government under section 164 of the Central Goods and Services Tax Act, 2017.","act_number":"G.S.R. 610(E)","act_year":2017,"enact_date":"2017-06-19","enforcement_date":"2017-06-22","ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"rule","section_count":213,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/"},"unit":"rule","section":{"number":"1","heading":"Short title 1 [****] and commencement","text":"(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. Amendment notes 1. Omitted (w.e.f. 22.06.2017) by Notification No. 7/2017 -C.T., dated 27.06.2017.","html":"<p>(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.</p><p class=\"rubric\">Amendment notes</p><p>1. Omitted (w.e.f. 22.06.2017) by Notification No. 7/2017 -C.T., dated 27.06.2017.</p>","words":39,"text_source":"published"},"rule":{"number":"1","heading":"Short title 1 [****] and commencement","text":"(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. Amendment notes 1. Omitted (w.e.f. 22.06.2017) by Notification No. 7/2017 -C.T., dated 27.06.2017.","html":"<p>(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.</p><p class=\"rubric\">Amendment notes</p><p>1. Omitted (w.e.f. 22.06.2017) by Notification No. 7/2017 -C.T., dated 27.06.2017.</p>","words":39,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/1/","note":null,"source_note":"Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}