Section 1 – Short title, extent and commencement
Section 1 of CGST Act, 2017 – Short Title, Extent and Commencement
Updated on: February 2026
Prepared by: Yours Tax Consultant
1. Bare Act Text – Section 1
Section 1(1): This Act may be called the Central Goods and Services Tax Act, 2017.
Section 1(2): It extends to the whole of India except the State of Jammu and Kashmir.
Section 1(3): It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
2. What does Section 1 deal with?
Section 1 is the introductory provision of the CGST Act. It lays down three fundamental aspects:
- The name of the Act
- The territorial extent of the Act
- The date of commencement of the Act
Every provision of the CGST Act derives its legal force from Section 1.
3. Short Title of the Act
The official name of the law is:
“The Central Goods and Services Tax Act, 2017”
This short title is used in:
- GST notifications
- Circulars and instructions
- Show cause notices and orders
- Court judgments
4. Extent of the Act
Section 1(2) provides that the CGST Act extends to:
- The whole of India
- Except the State of Jammu and Kashmir (as originally enacted)
After the reorganisation of Jammu & Kashmir and subsequent amendments, CGST provisions are now applicable across India as per current law.
5. Commencement of the CGST Act
Section 1(3) empowers the Central Government to appoint the date on which the CGST Act shall come into force.
Accordingly, the CGST Act was brought into force with effect from:
1st July, 2017
Different provisions of the Act could also be notified on different dates, as permitted under this sub-section.
6. Practical Importance of Section 1
Section 1 is frequently referred to in:
- Determining the applicability of GST law on a particular date
- Challenging retrospective application of provisions
- Interpreting the validity of notifications and amendments
Any provision applied before its notified commencement date can be legally challenged.
7. Legal Nature of Section 1
Section 1 is a substantive provision that:
- Gives legal birth to the CGST Act
- Controls territorial and temporal applicability
- Overrides administrative convenience
Without lawful commencement under Section 1(3), no tax can be levied under the CGST Act.
8. Relevant & Connected Provisions
9. Professional Tip
Always verify the commencement date of any provision or amendment. Tax demands based on provisions applied prior to notification can be struck down as invalid.
Disclaimer: This article is for educational and professional reference only. Readers are advised to consult a tax professional before taking any action.
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