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. [Refer Note 2]

(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.

Commentary:

CBEC announced commencement dates of 22/06/2017 for some migration/ registration related provisions of the CGST Act, 2017 and 01/07/2017 for 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.

Amendments History

1. CBEC notifies 22/06/2017 as the Commencement date for Section 1 of the CGST Act 2017, vide Central Tax Notification 1/2017 dt. 19/06/2017.

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Further, the CGST (Extension to Jammu and Kashmir) Ordinance, 2017 has been repealed w.e.f. 08/07/2017 vide Section 3 of the CGST (Extension to Jammu and Kashmir) Act, 2017.

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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 Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.