To which areas does the Central Goods and Services Tax Act, 2017 extend?

The Act extends to the whole of India, after the omission of the words referring to the exception of the State of Jammu and Kashmir.

How is the commencement of the Central Goods and Services Tax Act, 2017 determined?

The Act comes into force on such date as the Central Government may appoint by notification in the Official Gazette, and different dates may be appointed for different provisions.

Which notifications brought key provisions of the Central Goods and Services Tax Act, 2017 into force?

Notifications including G.S.R. 605(E) and 1/2017-Central Tax, G.S.R. 658(E) and 9/2017-Central Tax, G.S.R. 868(E) and 50/2018–Central Tax, and G.S.R. 869(E) and 51/2018–Central Tax brought various provisions of the Act into force.

Section 1 of CGST Act, 2017 – Short title, extent and commencement

Q: What is the short title of the Central Goods and Services Tax Act, 2017?

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

The Central Goods and Services Tax Act, 2017

MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 12th April, 2017/Chaitra 22, 1939 (Saka)
The following Act of Parliament received the assent of the President on the 12th April, 2017, and is hereby published for general information:—

THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
No. 12 of 2017
[12th April, 2017]

An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.

BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:—

Chapter-I Preliminary

Section 1: Short title, extent and commencement.

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

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

(3) It shall come into force on such date as the Central Government may, by notificationⁿ¹ 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.

References

Amendments:

1. Omitted by Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017, w.e.f. 08.07.2017, the words “except the State of Jammu and Kashmir“. [The Central Goods and Services Tax Act, 2017 and all rules, notifications and orders made thereunder by the Central Government are hereby extended to, and shall be in force in, the State of Jammu and Kashmir.]

Notifications:

n1. Following notifications have been issued to come into force the provisions of the Act:

S. No.	Notification No.	Notification Date	Enforced w.e.f.	Provisions brought into force
1.	G.S.R. 605(E) and 1/2017-Central Tax	19.06.2017	22.06.2017	Sections 1 to 5, 10, 22 to 30, 139, 146 and 164
2.	G.S.R. 658(E) and 9/2017 – Central Tax	28.06.2017	01.07.2017	Sections 6 to 9, 11 to 21, 31 to 41, 42 except the proviso to section 42(9), 43 except the proviso to section 43(9), 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174
3.	G.S.R. 868(E) and 50/2018–Central Tax	13.09.2018	01.10.2018	Section 51 (Refer Notification No. 50/2018–Central Tax dated 13.09.2018
4.	G.S.R. 869(E) and 51/2018–Central Tax	13.09.2018	01.10.2018	Section 52

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