Section 2(1) of UTGST Act: Meaning of “Appointed Day”

Section 2(1) of UTGST Act: Meaning of “Appointed Day”

As per Section 2(1) of Union Territory Goods and Services Tax (UTGST) Act, 2017, unless the context otherwise requires, the term “appointed day” has been defined, as under:

Section 2(1) of UTGST Act: Definition of “Appointed Day” (CHAPTER I – PRELIMINARY)

“appointed day” means the date on which the provisions of this Act shall come into force.

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The Union Territory Goods and Services Tax (UTGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Union Territory Goods and Services Tax (UTGST) (Amendment) Act, 2018 on 30 Aug. 2018. Further, CBIC has separately notified the commencement date of provisions of various Sections of the UTGST (Amendment) Act 2018 vide Notification No. 1/2019 Union Territory Tax dt. 29 Jan. 2019, except for sections where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the UTGST Amendment Act, 2018 itself.

GST Related Posts:
Central Goods and Services Tax (CGST)
CGST Act/ DefinitionsCGST Rules/ Forms
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Integrated Goods and Services Tax (IGST)
IGST Act/ DefinitionsIGST Rules/ Forms
IGST NotificationsIGST Rate Notifications
IGST CircularsIGST Orders
Union Territory Goods and Services Tax (UTGST)
UTGST Act/ DefinitionsUTGST Rules/ Forms
UTGST NotificationsUTGST Rate Notifications
UTGST CircularsUTGST Orders

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