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Monday, April 4, 2022

Section 1 of CGST Act 2017

Short title, extent and commencement.—

(1) This Act may be called the Central Goods and Services Tax Act, 2017.

(2) It extends to the whole of India [*****.]1

(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.

Amendmends made to Section 1 of CGST Act 2017

1 Omitted "except the State of Jammu and Kashmir" by The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (No. 26 of 2017) – Brought into force w.e.f. 8th July, 2017.