Central Goods and Services Tax Act, 2017
Chapter I - Preliminary
Section 1 - Short title, extent and commencement
1. Short title, extent and commencement
(1) This Act may be called the Central Goods and Services Tax Act, 2017.
(2) It extends to the whole of India. 1[****]2
(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. Omitted (w.e.f. 08.07.2017) vide the Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (No. 26 of 2017) for the words "except the State of Jammu and Kashmir."
2. The Central Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017 (Ord. 3 of 2017) has been repealed (w.e.f. 8th July, 2017) by Section 3 of the Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (No. 26 of 2017). Notwithstanding such repeal, anything done or any action taken under the said Ordinance shall be deemed to have been done or taken under the corresponding provisions of this Act.
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. 09/2017 - 28-06-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
- Notification No. 33/2017 - 15-09-2017 - Notifying section 51 of the CGST Act, 2017 for TDS
- Notification No. 50/2018 - 13-09-2018 - Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018
- Notification No. 51/2018 - 13-09-2018 - Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018
- Notification No. 57/2018 - 23-10-2018 - Seeks to exempt post audit authorities under MoD from TDS compliance
- Notification No. 73/2018 - 31-12-2018 - Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.
- Notification No. 25/2024 - 09-10-2024 - Seeks to amend Notification No. 50/2018-Central Tax dated 13.09.2018
- Notification No. 48/2023 - 29-09-2023 - Seeks to notify the provisions of the Central Goods and Services Tax (Amendment) Act, 2023
