Section 1 of CGST Act 2017: Short Title, Extent and Commencement

Provisions under Section 1 of the CGST Act, 2017 relating to “Short Title, Extent and Commencement”, as notified/ amended by Govt. of India/ CBIC upto 30th Sept. 2020, unless the context otherwise requires, are as under:

Section 1 of CGST Act 2017: Short Title, Extent and Commencement (CHAPTER I – PRELIMINARY)

(1) This Act may be called the Central Goods and Services Tax Act, 2017.

(2) It extends to the whole of India except the State of Jammu and Kashmir.

(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.

Amendments History

1. CBEC notifies 22nd June 2017 as the Commencement date for Section 1 of the CGST Act 2017, vide Notification 1/2017 Central Tax.

2. Sub-section (2) amended to remove the text “except the State of Jammu and Kashmir”, vide the CGST (Extension to Jammu and Kashmir) Act 2017 dt. 24th August 2017, w.e.f. 8 July 2017, to implement GST in the State of Jammu & Kashmir.


Govt. has notified the CGST Act, 2017 on 12th April, 2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020. Further, CBEC/ CBIC has also issued various Notifications from time to time, relating to the commencement date of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required.

Section-wise/ Rule-wise Text of GST Acts/ Rules
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