Wednesday, 21 June 2017

Some sections of CGST Act, 2017 to come into effect from 22.06.2017


CENTRAL GOODS & SERVICES TAX (CGST)

Some sections of CGST Act, 2017 to come into effect from 22.06.2017

Central Government vide Notification No. 01/2017-Central Tax, dt. 19-06-2017 has provided 22ndJune 2017 on which the following sections of CGST Act, 2017 will come into force:


Section No.
Description
1
Short title, extent and commencement
2
Definitions
3
Officers under this Act
4
Appointment of officers
5
Powers of officers
10
Composition levy
22
Persons liable for registration
23
Persons not liable for registration
24
Compulsory registration in certain cases
25
Procedure for registration
26
Deemed registration
27
Special provisions relating to casual taxable person and non-resident taxable person
28
Amendment of registration
29
Cancellation of registration
30
Revocation of cancellation of registration
139
Migration of existing taxpayers
146
Common Portal
164
Power of Government to make rules



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