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

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

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

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

(2) It extends to the Union territories of the Andaman and Nicobar Islands, Lakshadweep, Dadra and Nagar Haveli, Daman and Diu Dadra and Nagar Haveli and Daman and Diu, Ladakh, Chandigarh and other territory. [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 “Dadra and Nagar Haveli and Daman and Diu, Ladakh” substituted for the text “Dadra and Nagar Haveli, Daman and Diu” vide section 136 of the Finance Act 2020 (GOI Notification dated 27/03/2020).

Commentary on Section 1 of UTGST Act, 2017

Section 1 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 pertains to the “Short Title, Extent and Commencement” of the Act. It can be broken down into three main components:

Section 1(1) of UTGST Act, 2017: Short Title

This subsection establishes the formal name of the legislation, which is the Union Territory Goods and Services Tax Act, 2017. This title is used for reference purposes and is how the Act will be cited in legal documents and discussions.

Section 1(2) of UTGST Act, 2017: Extent

This subsection outlines the geographical reach of the Act, specifying that it applies to the Union territories of Andaman and Nicobar Islands, Lakshadweep, Dadra and Nagar Haveli and Daman and Diu, Ladakh, Chandigarh and any other territory. By specifying the territories where the Act applies, it clarifies the jurisdictions that must adhere to the provisions of the UTGST Act.

Section 1(3) of UTGST Act, 2017: Commencement

This subsection explains how the Act will come into effect. The Central Government has the authority to appoint the date(s) on which the Act, or specific provisions of the Act, will come into force. This will be done through a notification in the Official Gazette. Furthermore, the Central Government has the flexibility to appoint different dates for different provisions of the Act. Any reference to the commencement of the Act within its provisions should be understood as referring to the date when the specific provision comes into force.

In summary, Section 1 of the UTGST Act, 2017 provides the title, scope and commencement details for the legislation, establishing the basic framework for understanding its application and enforcement.

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Note: The UTGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended  through UTGST (Amendment) Act 2018, Finance Act 2019, Finance Act 2020, Finance Act 2021, Finance Act, 2022 and Finance Act, 2023 including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective UTGST/ 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.