CGST 1 — Short title, extent and commencement

Central Goods and Services Tax Act, 2017

Statutory text

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

(2) It extends to the whole of India ***.

(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.

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