UTGST (Amendment) Act, 2018 applicable from 1st February, 2019

CBIC notifies applicability of UTGST (Amendment) Act, 2018  with effect from 1st day of February, 2019 vide Notification No. 1/2019 – Union Territory Tax Dated 29^th January, 2019.

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 1/2019-Union Territory Tax

New Delhi, the 29^th January, 2019

G.S.R. 74(E). – In exercise of the powers conferred by sub-section (2) of section 1 of the Union Territory Goods and Services Tax (Amendment) Act, 2018 (33 of 2018), the Central Government hereby appoints the 1st day of February, 2019 as the date on which the provisions of the Union Territory Goods and Services Tax (Amendment) Act, 2018 (33 of 2018) shall come into force.

[F. No. S. 31011/9/2018-ST-I-DoR-Pt.1]

(N Gandhi Kumar)

Deputy Secretary to the Government of India