Appointed Date for Applicability of Sections of CGST/ IGST/ UTGST, notified by CBEC

Appointed Date for Applicability of Certain Sections of CGST/ IGST/ UTGST/ Compensation Cess, notified by CBEC

The CBEC has notified various dates as the ‘Appointed Date’ for applicability of provisions under certain sections of the CGST/ IGST/ UTGST/ GST Compensation to States Act, 2017, as under:

CBEC Notifies 1 July 2017 as Appointed Date under CGST/ IGST/ UTGST/ GST Compensation to States

Applicability of Certain Sections from 1 July 2017: Central Tax Notification 9/2017 dt. 28 June 2017

G.S.R. 658(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 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 section 43, 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174 of the said Act, shall come into force.

Applicability of Certain Sections of IGST Act: Integrated Tax Notification 3/2017 dt. 28 June 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 1 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 4 to 13, 16 to 19, 21, 23 to 25 of the said Act, shall come into force.

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.

Appointed Date for Provisions under GST Compensation to States Act, 2017: CBEC Notification No. 1/2017 GST Compensation dt. 28 June 2017

G.S.R. …..(E).— In exercise of the powers conferred by sub-section (3) of section 1 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government hereby appoints the 1st day of July, 2017, as the date on which all the provisions of the said Act shall come into force.

CBEC Notifies 22 June 2017 as Appointed Date under CGST/ IGST/ UTGST

Applicability of Certain Sections of CGST from 22 June: Central Tax Notification 1/2017 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.

Applicability of Certain Sections of IGST Act: Integrated Tax Notification No. 1/2017 dt. 19 June 2017

G.S.R. 603(E).- In exercise of the powers conferred by sub-section (3) of section 1 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1231420 and 22 of the said Act shall come into force.

Applicability of Certain Sections of UTGST from 22 June: UT Tax Notification No. 1/2017 dt. 21 June 2017

G.S.R. 616(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 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 17, 21 and section 22 of the said Act shall come into force.

Leave a Reply

This site uses Akismet to reduce spam. Learn how your comment data is processed.

Free NewsLetter

Please Signup for 

CA Club's Daily Updates via Email

Note: After submitting your email below, please check your inbox. You need to Open the email from Feedburner and click on the confirmation link to complete the process !!