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Section 1 - Title, Scope, and Implementation of the Act
This section of the Integrated Goods and Services Tax Act, 2017, provides essential details about the Act's title, geographical applicability, and the commencement of its provisions. The Act is officially named the Integrated Goods and Services Tax Act, 2017. It is applicable throughout India, although certain specific details have been omitted from the text provided. The Act will become effective on a date determined by the Central Government, which will be announced through a notification in the Official Gazette. Importantly, the government may choose to implement different parts of the Act on different dates. Thus, when a specific provision of the Act is referenced, it means the date that particular provision becomes operative, not necessarily the entire Act. This allows for a flexible and phased implementation of the Act's various components.
Note: It is an AI generated summary for reference purpose only.
1. Short title, extent and commencement.-
(1) This Act may be called the Integrated Goods and Services Tax Act, 2017.
(2) It shall extend to the whole of India 1[*****]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.
Notifications
- Notification No. 01/2017 - 19-06-2017 - Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017
- Notification No. 03/2017 - 19-06-2017 - Notifying the CGST Rules, 2017 on registration and composition levy
- Notification No. 02/2023 - 29-09-2023 - Seeks to notify the provisions of the Integrated Goods and Services Tax (Amendment) Act, 2023
- Notification No. 01/2019 - 29-01-2019 - Seeks to bring into force the IGST (Amendment) Act, 2018
- Notification No. 03/2017 - 28-06-2017 - Seeks to bring into force certain sections of the IGST Act, 2017 w.e.f 01.07.2017
- Notification No. 01/2017 - 19-06-2017 - Seeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017
