CBEC Notifies 1 July 2017 as Appointed Date for Applicability of Certain UTGST Sections: UT Tax Notification 3/2017

CBEC Notifies 1 July 2017 as the Appointed Date for Applicability of Provisions under Certain Sections of the Union Territory Goods and Services Tax (UTGST) Act, 2017: UT Tax Notification No. 3/2017 dt. 28 June 2017

The CBEC has notified 1 July 2017 as the ‘Appointed Date’ for applicability of provisions under certain sections of the Union Territory Goods and Services Tax (UTGST) Act, 2017, i.e. the date on which the provisions under sections 6 to 16, 18 to 20 and 23 to 26 of the said Act shall become effective/ applicable, as under:

Applicability of Certain Sections of UTGST Act: UT Tax Notification No. 3/2017 dt. 28 June 2017

G.S.R. 701(E).— In exercise of the powers conferred by sub-section (3) of section 1 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 6 to 16, 18 to 20 and 23 to 26 of the said Act shall come into force.

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