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Section 1 of CGST Act
Section 1 of CGST Act : Short title, extent and commencement
December 2, 2024
Section 1 of CGST Act
Short title, extent and commencement
(1) This Act may be called the Central Goods and Services Tax Act, 2017.
(2) It extends to the whole of India.
Omitted “except the State of Jammu and Kashmir” by The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (No. 26 of 2017) – Brought into force w.e.f. 8th July, 2017.
(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
To be read with-
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Notification No. 1/2017-Central Tax, dated 19-6-2017- In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Act shall come into force. Notification No. 9/2017-Central Tax, dated 28-6-2017- In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 6 to 9, 11 to 21, 31 to 41, 42 except the proviso to sub-section (9) of sections 42, 43 except the proviso to sub-section (9) of sections 43, 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174 of the said Act, shall come into force. Notification No. 50/2018-Central Tax, dated 13-9-2018- Date of enforcement of section 51. Notification No. 51/2018-Central Tax, dated 13-9-2018- Date of enforcement of section 52. |
