Notification No. 09/2017 – Central Tax Explained

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Notification No. 09/2017 – Central Tax: Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017

GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

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 1^st day of July, 2017, as the date on which the provisions of sections 6 to 9, 11 to 21, 31 to 41, 42 except the proviso to sub-section (9) of section 42, 43 except the proviso to sub-section (9) of section 43, 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174 of the said Act, shall come into force.

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 09/2017 – Central Tax

Q1: What does Notification 9/2017 do?

It activates GST law.
It brings key sections of CGST Act into force from 1 July 2017.

Q2: Why is this notification important?

It makes GST operational.
Without it, GST law would not be enforceable.

Q3: Which date is specified?

1 July 2017.
This is the official GST implementation date.

Q4: Does it cover all sections?

Most sections.
Some provisions were excluded initially.

Q5: What is Section 9 in GST?

Charging section.
It defines levy of GST.

Q6: What is Section 16?

ITC eligibility.
It allows input tax credit.

Q7: What is Section 50?

Interest provision.
Covers delay in tax payment.

Q8: What are transitional provisions?

Shift from old tax system.
Helps carry forward credits.

Q9: Who is affected?

All taxpayers.
Every GST registrant is impacted.

Q10: Is this notification still relevant?

Yes.
It forms base of GST implementation.

Q11: Can GST exist without this?

No.
It is essential for enforcement.

Q12: Does this apply to IGST/SGST?

Indirectly yes.
Similar notifications issued for other laws.

Q13: Should businesses track such notifications?

Yes.
They define real applicability of law.

Q14: Where can I get compliance help?

Many businesses prefer experts:
https://finodha.in/gst-compliance/

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