Appointed Date- Applicability of Sections of CGST Act: CBEC Notification No. 1/2017

CBEC Notifies Appointed Date for Applicability of Provisions under Certain Sections of the Central Goods and Services Tax (CGST) Act, 2017

The CBEC has notified 22 June 2017 as the ‘Appointed Date’ for applicability of provisions under certain sections of the Central Goods and Services Tax (CGST) Act, 2017, i.e. the date on which the provisions under 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 become effective/ applicable, as under:

Applicability of Certain Sections of CGST Act: CBEC Notification No. 1/2017 CGST dt. 19 June 2017

G.S.R. 605(E).- 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.

Central Goods and Services Tax (CGST) Act, 2017

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