Section 1 names the CGST Act, extends it to the whole of India and lets the Central Government bring it into force provision by provision. That power was used in three main stages: registration and administration first, the levy on the appointed day, and tax deduction and collection at source more than a year later.
Key points
- The Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) extends to the whole of India; the exclusion of Jammu and Kashmir was omitted with effect from 08.07.2017.
- Sections 1 to 5, 10, 22 to 30, 139, 146 and 164 of the CGST Act came into force on 22.06.2017 (Notification 1/2017-Central Tax dated 19.06.2017).
- Most of the remaining provisions came into force on 01.07.2017 (Notification 9/2017-Central Tax dated 28.06.2017); sections 51 (TDS) and 52 (TCS) came into force on 01.10.2018.
- Under the proviso to section 1(3), a reference to "the commencement of this Act" in a provision means the date that provision came into force.
The provisions
1(1)–(2)Name and extent
Statutory text
(1) This Act may be called the Central Goods and Services Tax Act, 2017.
* Enforced w.e.f. 22nd July 2017.
1. Omitted "except the State of Jammu and Kashmir" by s. 2 of The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (No. 26 of 2017) - Brought into force w.e.f. 8th July, 2017 .
2. The CGST (Extension to Jammu and Kashmir) Ordinance, 2017 has been repealed (w.e.f. 8th July, 2017) by s. 3 of the CGST (Extension to Jammu and Kashmir) Act, 2017 (26 of 2017). Notwithstanding such repeal, anything done or any action taken under the said Ordinance shall be deemed to have been done or taken under the corresponding provisions of this Act.
1(3)Commencement
Statutory text
(3) It shall come into force on such date 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.
What it means
The proviso allowed different dates for different provisions, and three stages followed:
- 22.06.2017 — sections 1 to 5, 10, 22 to 30, 139, 146 and 164 (Notification 1/2017-Central Tax dated 19.06.2017): definitions, officers, composition, registration, migration of existing taxpayers, the common portal and the rule-making power.
- 01.07.2017 — sections 6 to 9, 11 to 21, 31 to 41, 42 and 43 (except the provisos to sections 42(9) and 43(9)), 44 to 50, 53 to 138, 140 to 145, 147 to 163 and 165 to 174 (Notification 9/2017-Central Tax dated 28.06.2017).
- 01.10.2018 — sections 51 (tax deduction at source) and 52 (tax collection at source by e-commerce operators).
The CBIC text carries a note "Enforced w.e.f. 22nd July 2017". Section 1 came into force on 22 June 2017 under Notification 1/2017-Central Tax.
- Notification 1/2017-Central Tax, 19.06.2017
- Notification 9/2017-Central Tax, 28.06.2017
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- When did the CGST Act come into force?
- In stages: sections 1 to 5, 10, 22 to 30, 139, 146 and 164 on 22.06.2017; most other provisions on 01.07.2017; TDS and TCS (sections 51 and 52) on 01.10.2018.
- When did GST start applying in Jammu and Kashmir?
- From 08.07.2017, when the CGST (Extension to Jammu and Kashmir) Act, 2017 omitted the exclusion in section 1(2).
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The Act was made by Parliament under Article 246A of the Constitution, inserted by the Constitution (101st Amendment) Act, 2016, which gives Parliament and the State legislatures concurrent power to tax supplies of goods and services within a State.
As enacted, the Act did not extend to Jammu and Kashmir. The exclusion was omitted by the Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (No. 26 of 2017) from 08.07.2017, which also repealed the ordinance issued for the same purpose.