MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 27th July, 2017
G.S.R. 964(E).—In exercise of the powers conferred by section 53 read with section 17 of the Central Goods and Services Tax Act, 2017 (12 of 2017), section 17 and 18 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and section 21 of the Union Territories Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules namely:—
1. Short Title and Commencement.—
(1) These rules may be called the Goods and services Tax Settlement of funds Rules, 2017.
(2) They shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.