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.
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Description
|
1
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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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