Updates and details for CGST Section 1– Short title, extent and commencement:
Section 1 of the CGST Act, 2017 provides for short title, extent and commencement of CGST Act 2017. This Act may be called the Central Goods and Sevices Tax Act, 2017 as provided in sub-section (1) of section 1 of CGST Act 2017 itself.
Following are the main provisions of Section 1 of CGST Act 2017:
- This act may be called the Central Goods and Services Tax Act, 2017.
- It extends to the whole of India except the state of Jammu and Kashmir.
- It shall come into force on such date as the Central Government may, by notification in the Official Gazette.
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