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Central Government appoints the 22nd day of June, 2017, as the date on which provisions of sections 1, 2, 3, 4, 5, 17, 21 and section 22 of Union Territory Goods and Services Tax Act, 2017 (UTGST Act, 2017) shall come into force.
| Section | Title |
| 1 | Short title, extent and commencement. |
| 2 | Definitions. |
| 3 | Officers under this Act. |
| 4 | Authorisation of officers. |
| 5 | Powers of officers. |
| 17 | Migration of existing tax payers. |
| 21 | Application of provisions of Central Goods and Services Tax Act. |
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 21st June, 2017
No. 1/2017–UNION TERRITORY TAX
G.S.R. 616(E).—In exercise of the powers conferred by sub-section (3) of section 1 of the Union Territory Goods and Services Tax Act, 2017 (14 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, 17, 21 and section 22 of the said Act shall come into force.
[F. No. S-31011/25/2017-ST- I-DOR]
S. R. MEENA, Under Secy.
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