Effective Date for Some of the sections of CGST Act
Posted on June 23, 2017
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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
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