Chapter I - Preliminary
Section 1
Section 1: Short title, extent and commencement
Section 1 names the CGST Act, extends it to India and permits different commencement dates for different provisions.
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Need advice on Section 1?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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 date2 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.
Key takeaways
Act and territorial extent
The statute is the Central Goods and Services Tax Act, 2017 and extends to the whole of India.
Provision-specific commencement
The Central Government appoints commencement dates by Gazette notification; different provisions may begin on different dates.
Historical version
For an earlier tax period, check which provisions had commenced by the relevant date.
Act and territorial extent
The statute is the Central Goods and Services Tax Act, 2017 and extends to the whole of India.
Provision-specific commencement
The Central Government appoints commencement dates by Gazette notification; different provisions may begin on different dates.
Historical version
For an earlier tax period, check which provisions had commenced by the relevant date.
Practical checklist
Do
- Identify the transaction or proceeding date.
- Check the provision and its commencement notification for that date.
Frequently asked questions
Did every CGST provision begin on one date?
No. Section 1(3) permits different notified commencement dates.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026