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GOODS AND SERVICES TAX (COMPENSATION TO STATES) AMENDMENT ACT, 2018
Section 1: Title and Commencement of the GST (Compensation to States) Amendment Act, 2018
This section outlines the basic details of the Goods and Services Tax (Compensation to States) Amendment Act, 2018. It specifies that this Act is an amendment to the original Goods and Services Tax (Compensation to States) Act of 2017. The Act was officially enacted by the Parliament in the sixty-ninth year of the Republic of India. The short title of the Act is confirmed as the Goods and Services Tax (Compensation to States) Amendment Act, 2018. Furthermore, the section states that the commencement of the Act will be determined by the Central Government, which will announce the effective date through a notification published in the Official Gazette. This means that the Act will not be in effect immediately but will start on a date chosen by the government and communicated to the public through an official announcement.
Note: It is an AI generated summary for reference purpose only.
MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 30th August, 2018/Bhadrapada 8, 1940 (Saka)
The following Act of Parliament received the assent of the President on the 9th August, 2018, and is hereby published for general information:—
THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) AMENDMENT ACT, 2018
NO. 34 OF 2018
[29th August, 2018.]
An act further to amend the Goods and Services Tax (Compensation to States) Act, 2017.
BE it enacted by Parliament in the Sixty-ninth Year of the Republic of India as follows:—
Short title and commencement.
1. (1) This Act may be called the Goods and Services Tax (Compensation to States) Amendment Act, 2018.
(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
1. To come into force w.e.f. 01-02-2019 vide Notification No. 1/2019-Goods and Services Tax Compensation dated 29-01-2019
