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Central Government hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the Central Goods and Services Tax Act, 2017 shall come into force.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS

Notification No. 1/2017 – Central Tax

New Delhi, the 19th June, 2017 

G.S.R……(E). In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Act shall come into force.

[F. No. 349/72/2017-GST]

(Dr. Sreeparvathy.S.L.)

Under Secretary to the Government of India


List of sections of CGST Act, 2017 to come into effect from 22.06.2017 

Section No.

Description

1

Short title, extent and commencement

2

Definitions

3

Officers under this Act

4

Appointment of officers

5

Powers of officers

10

Composition levy

22

Persons liable for registration

23

Persons not liable for registration

24

Compulsory registration in certain cases

25

Procedure for registration

26

Deemed registration

27

Special provisions relating to casual taxable person and non-resident taxable person

28

Amendment of registration

29

Cancellation of registration

30

Revocation of cancellation of registration

139

Migration of existing taxpayers

146

Common Portal

164

Power of Government to make rules

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