Notification No. 3/2017
Date: June 19, 2019
Subject: Notification of Central Goods and Services Tax Rules, 2017 (Rules 1 to 26).
Description:
The Central Goods and Services Tax Rules, 2017 are notified covering registration, composition levy, migration, cancellation and verification procedures. Rules 1 to 26 lay down procedural requirements and statutory forms. The rules provide the operational framework for implementation of the CGST Act.
Effective Date: 22nd June, 2017