Provisions under Section 1 of the CGST Act, 2017 relating to “Short Title, Extent and Commencement”, unless the context otherwise requires:
Section 1: Short Title, Extent and Commencement [*1]
(1) This Act may be called the Central Goods and Services Tax Act, 2017.
(2) It extends to the whole of India. [*2]
(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.
Amendments History:
1. CGST Section 1 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 1/2017 on commencement date of 22/06/2017.
2. In sub-section (2), the text “except the State of Jammu and Kashmir” after the text “whole of India” omitted from 08/07/2017 vide Section 2(2)(a) of the CGST (Extension to J&K) Act 2017].
Related Posts:
Commentary on Section 1 of CGST Act 2017
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