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

Provisions under Section 1 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to “Short Title, Extent and Commencement”, are as under:

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

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

(2) It shall extend to the whole of India except the State of Jammu and Kashmir.

(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. CBEC notifies 01/07/2017 as the Commencement date for Section 1 of the IGST Act 2017, vide Integrated Tax Notification 1/2017 dt. 19/06/2017.

2. In Sub-section (2), the text ‘except the State of Jammu and Kashmir’ omitted vide the IGST (Extension to J&K) Act 2017 dt. 24/08/2017, w.e.f. 08/07/2017.

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Note: The IGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through IGST Extension to J&K Act 2017, IGST (Amendment) Act 2018. Finance Act 2019, Finance Act 2020, Finance Act 2021, including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective IGST/ 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.