GST Preliminary Rules Notified by CBEC Vide Notification No. 3 /2017

[To be published in the Official Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Notification No. 3 /2017 – Central Tax

New Delhi, 19^th June 2017

29 Jyaistha, 1939 Saka

Note- These rules are updated from time to time. You can download the latest copy of CGST rules at this link. It is updated until June 2020.

G.S.R. ( )E.:- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules, namely:-

Chapter I

PRELIMINARY

1. Short title, Extent 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 2005);
(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.