This rule was made and amended vide the following notifications
• Integrated Tax Notification No. 12/2017 (dated 15th November 2017)
(1) These rules may be called the 1 Integrated Goods and
Services Tax Rules, 2017. Integrated Goods and
Services Tax (Amendment) Rules, 2018.
(2) They shall be deemed to have come into force on the 2 22nd day of June, 2017. 1st day of January, 2019.
1 Substituted in Integrated Goods and Services Tax (Amendment) Rules, 2018, vide Notification No 04/2018 Integrated Tax (dated 31st December, 2018)
2 Substituted in Integrated Goods and Services Tax (Amendment) Rules, 2018, vide Notification No 04/2018 Integrated Tax (dated 31st December, 2018)