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
29th August, 2018, and is hereby published for general information:—

THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018

(NO. 31 OF 2018)

[29th August, 2018]

An Act further to amend the Central Goods and Services Tax 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 Central Goods and Services Tax (Amendment)  Act, 2018.

(2) Save as otherwise provided, the provisions of this Act 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.