The Central Goods and Services Tax Act, 2017


Act ID: 201712
Act Number: 12
Enactment Date: 2017-04-12
Act Year: 2017
Short Title: The Central Goods and Services Tax Act, 2017
Long Title: An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
Department: Department of COMMERCIAL TAX
Enforcement Date: 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.
Type: CENTRAL ACT (Ministry of Finance, Department of Revenue)
Location: Chhattisgarh
Notification: 22nd June, 2017 vide notification No. G.S.R. 605 (E) dated the 19th June, 2017, see Gazette of India, Extraordinary, Part II, sec. 3(i) for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164. 1st July, 2017 vide notification No. G.S.R 658 (E) dated 28th June, 2017, see Gazette of India, Extraordinary, Part II, sec. 3(i) for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.
Ref Act ID: 201712

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