Section 1 of CGST Act 2017: Short Title, Extent and Commencement
Provisions under Section 1 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Short Title, Extent and Commencement”, 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.
* It may be noted that Govt. has notified the CGST/ IGST (Extension to Jammu and Kashmir) Ordinance 2017 on 8 July 2017 i.e. GST has been implemented in the State of Jammu & Kashmir w.e.f. 8 July 2017.
Govt. has notified the Central Goods and Services Tax (CGST) Act, 2017 on 12 April, 2017 followed with various CBIC Notifications on commencement date for various Sections/ Provisions thereof from time to time. Govt. has further notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018 followed with CBIC Notification on commencement date of various Sections/ Provisions thereof from 1 Feb. 2019 vide Notification No. 2/2019 Central Tax dt. 29 Jan. 2019 except for amendments where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the CGST Amendment Act, 2018 itself.
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