CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018
Section 1 - short title and commencement
Section 1: Title and Commencement of the Central Goods and Services Tax (Amendment) Act, 2018
This section of the Central Goods and Services Tax (Amendment) Act, 2018 outlines the short title and the commencement details of the Act. Officially titled the Central Goods and Services Tax (Amendment) Act, 2018, this legislation serves as an amendment to the original Central Goods and Services Tax Act of 2017. The Act was enacted by the Parliament of India in its sixty-ninth year, with the President giving assent on August 29, 2018. The commencement of this Act is subject to the Central Government's discretion, which will announce the effective dates through notifications published in the Official Gazette. Importantly, different sections of the Act may come into force on different dates, as determined by the government. This allows for a phased implementation of the amendments, ensuring that each provision is activated at a suitable time as per the government's strategic planning. The Act's commencement is thus flexible, tailored to the requirements of effective governance and administration.
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 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.
