According to Rule 1 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  1. These rules may be called the Central Goods and Services Tax Rules,
  2. They shall come into force with effect from 22nd June, 2017.
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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.