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 [text omitted from 08/07/2017: 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.
| Note: CBEC notifies 22/06/2017 as the commencement date vide Notification 1/2017. |
Amendments History
1. In Sub-section (2), the text ‘except the State of Jammu and Kashmir’ omitted w.e.f. 08/07/2017, vide Section 2(2)(a) of the CGST (Extension to J&K) Act 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Further, the CGST (Extension to Jammu and Kashmir) Ordinance, 2017 has been repealed w.e.f. 08/07/2017 vide Section 3 of the CGST (Extension to Jammu and Kashmir) Act, 2017.
—-
| CGST Act 2017: Last updated 15/02/2024 |
| The CGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended through the 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/Act 2020, Finance Act 2021, Finance Act 2022, Finance Act 2023, CGST Amendment Act 2023, CGST Second Amendment Act 2023 & Finance Act, 2024 including various Notifications/Orders issued by the Govt./ CBIC from time to time, relating to the commencement dates of various sections and provisions in the respective CGST/Amendment Acts, wherever required. Information on this page is a section-wise compilation of the amendments to the CGST Act, 2017 made through various notifications issued by CBIC from time to time (upto 15th February, 2024), with the best possible efforts for accuracy. In any case, E&OE. For official or updated information, please visit the CBIC website. |
| Latest Updates from CBIC |
| For index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/Rule-wise Text of GST Acts/Rules: GST Updates |