Central Tax Notification 01/2017
As per section 2(10) of CGST Act, “appointed day” means the date on which the provisions of this Act i.e CGST ACTshall come into force;
Accordingly the following sections will come into force on appointed day after the Central Tax Notification 01/2017 notified on 19 june 2016. (For complete notification scroll below)
Section 1, Short Title, Extent and Commencement
Section 2, Definitions
Section 3, Officers Under this Act
Section 4, Appointment of officers
Section 5, Powers of the Officers
Section 10, Composition Levy
Section 22, Registration- Person Liable to register
Section 23, Person not Liable to register
Section 24, Compulsory registration in certain cases
Section 25, Procedure for registration
Section 26, Deemed registration
Section 27, Special provisions relating to casual taxable person and non-resident taxable person
Section 28, Amendment of Registration
Section 29, Cancellation of Registration
Section 30, Revocation of cancellation of registration.
Section 139, Migration of existing taxpayers.
Section 146 Common Portal i.e GSTN
Section 164 Power of Government to make rules
Notification No 1 /2017 Central Tax
TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE AND CUSTOMS
Notification No. 1/2017 –
Central Tax New Delhi, the 19th June, 2017 29 Jyaistha, 1939 Saka 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 22nd 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.
[F. No. 349/72/2017-GST]
(Dr. Sreeparvathy.S.L.) Under Secretary to the Government of India