Section 2(27) of CGST Act: Meaning of “Common Working Days”
As per Section 2(27) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “common working days” has been defined, as under:
Section 2(27) of CGST Act: Definition of “Common Working Days” (CHAPTER I – PRELIMINARY)
“common working days” in respect of a State or Union territory shall mean such days in succession which are not declared as gazetted holidays by the Central Government or the concerned State or Union territory Government.
The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.