Notification No. 01/2017 – Central Tax Explained

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Notification No. 01/2017 – Central Tax: Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017

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 22^nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 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. 01/2017 – Central Tax

Q1: What is Notification 01/2017 in GST?

Answer: It activates key sections of CGST Act.
This notification brought important provisions like registration and composition scheme into force before GST rollout.

Q2: When did these sections become effective?

Answer: From 22 June 2017.
This allowed businesses to prepare before GST officially started on 1 July 2017.

Q3: Why were only some sections activated?

Answer: For phased implementation.
This helped businesses and government systems prepare gradually instead of sudden transition.

Q4: What is Section 1(3) of CGST Act?

Answer: It gives power to notify dates.
Government uses this section to decide when different provisions come into force.

Q5: Which important section was activated for small taxpayers?

Answer: Section 10 (Composition Scheme).
This allowed small businesses to opt for simplified taxation early.

Q6: Did GST start from 22 June 2017?

Answer: Not fully, only partially.
Only selected sections became effective; full GST started on 1 July 2017.

Q7: What is migration under GST?

Answer: Transfer of old taxpayers to GST.
Section 139 enabled existing taxpayers to move into GST system smoothly.

Q8: Why is GST portal important (Section 146)?

Answer: It enables online compliance.
All GST processes like registration, returns, and payments happen through the portal.

Q9: Who issued this notification?

Answer: Government via CBIC.
The Central Board of Indirect Taxes and Customs implemented it.

Q10: Is this notification still relevant today?

Answer: Yes, for understanding GST history.
It explains how GST was introduced step-by-step.

Q11: Can government activate sections later also?

Answer: Yes, using Section 1(3).
Different provisions can be notified at different times.

Q12: What happens if sections are not activated?

Answer: They remain inactive.
Law exists but cannot be enforced until notified.

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