CGST Section 1 – Short Title, Extent & Commencement [Updated 2019]

CGST Section 1 – Short Title, Extent & Commencement

CGST Section 1 (1)

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

CGST Section 1 (2)

It extends to the whole of India [1][****].

CGST Section 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.


[1] Words “except the State of Jammu and Kashmir” omitted by THE CENTRAL GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017. – Date of Amendment : 23-08-2017, Effective from : 08-07-2017, Retrospective Effect : Yes

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