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Effective Date for Some of the sections of CGST Act

Posted on June 23, 2017
by Asha K. Sharma

Effective Date for Some of the sections of CGST Act

Central Govt had vide Notification No. 1/2017 – Central Tax dated 19th June, 2017 appoints the 22nd day of June, 2017, as the date on which the following provisions of Central Goods and Services Tax Act, 2017 (CGST Act) shall come into force.

This will help in smooth transition from existing regime to GST regime w.e.f. 01st July, 2017

Sections notified to be effective from 22nd June, 2017 are as follows :-

Section No. Description
Section 1 Short Title, Extent & Commencement
Section 2 Definition
Section 3 Officers under this Act
Section 4 Appointment of Officers
Section 5 Powers of Officers
Section 10 Composition Levy
Section 22 Person Liable for Registration
Section 23 Person Not Liable for Registration
Section 24 Compulsory Registration in Certain cases
Section 25 Procedure for Registration
Section 26 Deemed Registration
Section 27 Special Provision relating to Casual Taxable Person and Non Resident Taxable Person
Section 28 Amendment of Registration
Section 29 Cancellation of Registration
Section 30 Revocation of Cancellation of Registration
Section 139 Migration of Existing Tax Payers
Section 146 Common Portal
Section 164 Powers of Govt. to make Rules

For copy of Notification No. 01/2017 – Central Tax dated 19-06-2017, Click Below

CGST Notification 01- Sections Notified

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