Section 1 of CGST Act 2017: Short Title, Extent and Commencement

Provisions under Section 1 of the CGST Act, 2017 relating to “Short Title, Extent and Commencement”, unless the context otherwise requires:

Section 1 of CGST Act 2017: Short Title, Extent and Commencement (CHAPTER I – PRELIMINARY)

(1) This Act may be called the Central Goods and Services Tax Act, 2017.

(2) It extends to the whole of India except the State of Jammu and Kashmir. [Refer Note 1]

(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.

Amendments History

1. In Sub-section (2), the text ‘except the State of Jammu and Kashmir’ after the text ‘the whole of India’ omitted w.e.f. 08/07/2017, vide Section 2(2)(a) of the CGST (Extension to J&K) Act 2017 dated 24/08/2017.

Further, the CGST (Extension to Jammu and Kashmir) Ordinance, 2017 has been repealed w.e.f. 08/07/2017 vide Section 3 of the CGST (Extension to Jammu and Kashmir) Act, 2017.

Commentary on Section 1 of the CGST Act:

Section 1 of the Central Goods and Services Tax (CGST) Act, 2017 outlines the basic details of the Act, such as its title, scope and commencement. This section is essential for understanding the Act’s purpose and applicability. Here is a commentary on each of the three subsections:

Section 1(1) of the CGST Act: Short Title

Subsection (1) provides the official name of the Act, which is the Central Goods and Services Tax Act, 2017. The Act is commonly referred to as the CGST Act, 2017. The purpose of the CGST Act is to provide a framework for the levy and collection of tax on intra-state supply of goods and services, i.e., within a state or a union territory.

Section 1(2) of the CGST Act: Extent

Subsection (2) clarifies that the Act has jurisdiction over the whole of India. This means that the provisions of the CGST Act are applicable across the entire country, including all states and union territories.

Section 1(3) of the CGST Act: Commencement

Subsection (3) addresses the commencement of the Act. It states that the Act comes into force on a date specified by the Central Government through a notification published in the Official Gazette. The Central Government may choose different dates for the commencement of different provisions within the Act. When a provision refers to the commencement of the Act, it should be understood as referring to the date on which that specific provision comes into force.

It may be noted that CBEC has notified commencement dates of 22/06/2017 for some migration/ registration related provisions of the CGST Act, 2017 and 01/07/2017 for most of the remaining provisions for the whole of India except Jammu and Kashmir (J&K). In the case of J&K, however, the CBEC announced 08/07/2017 as the appointed date.

In summary, Section 1 of the CGST Act, 2017 provides the Act’s official title, establishes its jurisdiction across India and specifies that the Central Government determines the commencement date(s) for the Act and its provisions. This section sets the stage for the rest of the Act and clarifies its scope and applicability.

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Note: The CGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, Finance Act 2022 including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.