Section 1 CGST Act 2017 – Short title, extent and commencement.

By | April 14, 2017
(Last Updated On: December 30, 2018)

Section 1 CGST Act 2017

[ Section 1 CGST Act 2017 Notified w.e.f 22.06.2017 vide Notification No. 1/2017 – Central Tax Dated 19.06.2017 ]

CENTRAL GOODS AND SERVICES TAX ACT, 2017 Assented by the President of India on 12-4-2017 – An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]

Section 1 CGST Act 2017 deals with Short title, extent and commencement.

CHAPTER I
PRELIMINARY

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( Refer Note 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. [ Note 1  ]


Note :

Notification No 57/2018 Central Tax Dated 23.10.2018  : No GST TDS by post audit authorities under Ministry of Defence,

2. Words “except the State of Jammu and Kashmir” omitted by the Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017, w.r.e.f. 8-7-2017.

1 .Notifying section 51 of the CGST Act, 2017 for TDS Vide Notification No 33/2017 Central Tax dated 15th September, 2017

Notification No. 1/2017-Central Tax, dated 19-6-2017 – In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Act shall come into force.

Notification No. 9/2017-Central Tax, dated 28-6-2017 – In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 6 to 9, 11 to 21, 31 to 41, 42 except the proviso to sub-section (9) of section 42, 43 except the proviso to sub-section (9) of sections 43, 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174 of the said Act, shall come into force.

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