Short title, extent and commencement: Section 1 of the CGST Act

Short title, extent, and commencement: section 1 of the CGST Act as amended by the Finance  Act 2023

Note: section 1 of the CGST Act is amended by the CGST Finance Act 2023.

TEXT Section:

(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.

Chart of this Section: