Section 1. Short title, extent and commencement.-

Important Keyword: Section 1.

GST Section 1. Short title, extent and commencement.-

(1) This Act may be called the Integrated Goods and Services Tax Act, 2017.

(2) It shall extend to the whole of India ¹[*****].

(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint:

Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

1. Omitted ” except the State of Jammu and Kashmir ” by s. 2 of the Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (No. 27 of 2017) – Brought into force w.e.f. 8th July, 2017.

Read More: Notification No. 73/2019 – Central Tax: Seeks to extend the last date for filing of FORM GSTR-3B for the month of November 2019 by three days from 20.12.2019 till 23.12.2019.

Web Stories: Notification No. 73/2019 – Central Tax: Seeks to extend the last date for filing of FORM GSTR-3B for the month of November 2019 by three days from 20.12.2019 till 23.12.2019.

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