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, 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.
1. CBEC notifies 22nd June 2017 as the Commencement date for Section 1 of the UTGST Act 2017, vide Notification 1/2017 UT Tax.
2. The text “Dadra and Nagar Haveli and Daman and Diu, Ladakh” substituted for “Dadra and Nagar Haveli, Daman and Diu” in sub-section (2) vide section 136 of the Finance Act 2020 (No. 12 of 2020): GOI Notification dt. 27 March 2020, effective from a date to be notified separately in the Official Gazette.
Govt. has notified the Union Territory Goods and Services Tax (UTGST) Act, 2017 on 12 April, 2017 followed with Union Territory Goods and Services Tax (UTGST) (Amendment) Act, 2018 on 30 Aug. 2018. CBEC/ CBIC has subsequently issued various Notifications on commencement date of various Sections/ Provisions of the UTGST/ Amendment Acts from time to time, except where specifically mentioned in the respective UTGST/ Amendment Acts.
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