Provisions under Section 1 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to “Short Title, Extent and Commencement”, are as under:
Section 1 of IGST Act 2017: Short Title, Extent and Commencement (CHAPTER I – PRELIMINARY)
(1) This Act may be called the Integrated Goods and Services Tax Act, 2017.
(2) It shall extend 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.
1. CBEC notifies 1st July 2017 as the Commencement date for Section 1 of the IGST Act 2017, vide Notification 1/2017 Integrated Tax.
2. Sub-section (2) amended to remove the text “except the State of Jammu and Kashmir”, vide the IGST (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 Integrated Goods and Services Tax (IGST) Act, 2017 on 12 April, 2017, followed with Integrated Goods and Services Tax (IGST) (Amendment) Act, 2018 on 30 Aug. 2018. CBEC/ CBIC has subsequently issued various Notifications on commencement date of various Sections/ Provisions of the IGST/ Amendment Acts from time to time, except where specifically mentioned in the respective IGST/ Amendment Acts.
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