Provisions under Section 1 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “Short Title, Extent and Commencement”, are as under:
Section 1 of UTGST Act 2017: Short Title, Extent and Commencement (CHAPTER I – PRELIMINARY)
(1) This Act may be called the Union Territory Goods and Services Tax Act, 2017.
(2) It extends to the Union territories of the Andaman and Nicobar Islands, Lakshadweep, Dadra and Nagar Haveli, Daman and Diu Dadra and Nagar Haveli and Daman and Diu, Ladakh, [text substituted from 27/03/2020: refer Note 1] Chandigarh and other territory.
(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.
| Note: CBEC notifies 22/06/2017 as the commencement date vide Notification 1/2017. |
Amendments History:
1. In sub-section (2), the text “Dadra and Nagar Haveli and Daman and Diu, Ladakh” substituted for the text “Dadra and Nagar Haveli, Daman and Diu” vide section 136 of the Finance Act 2020, effective 27/03/2020.
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| UTGST Act 2017: Last updated 30/11/2023 |
| The UTGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended through UTGST (Amendment) Act 2018, Finance Act 2019, Finance Act 2020, Finance Act 2021, Finance Act, 2022 and Finance Act, 2023 including various Notifications/ Orders issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective UTGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments made in the UTGST Act, 2017 by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
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