Section 1 of CGST Act, 2017: Short Title, Extent and Commencement
Section 1 is the opening provision of the Central Goods and Services Tax Act, 2017. It identifies the name of the law, states its territorial extent and authorises the Central Government to bring different provisions into force through notifications in the Official Gazette.
- Short title: Central Goods and Services Tax Act, 2017.
- Extent: The Act extends to the whole of India.
- Commencement: Provisions come into force on dates appointed by Central Government notification, and different dates may be appointed for different provisions.
Current text of Section 1 of the CGST Act
1. Short title, extent and commencement.
(1) This Act may be called the Central Goods and Services Tax Act, 2017.
(2) It extends to the whole of India.
(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.
The original 2017 enactment stated in sub-section (2) that the Act extended to the whole of India except the State of Jammu and Kashmir. The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 extended the CGST Act to Jammu and Kashmir and omitted those exclusionary words with effect from 8 July 2017. Accordingly, the current territorial statement is simply that the Act extends to the whole of India.
Meaning and legal effect of Section 1
Section 1(1): Short title
Sub-section (1) gives the statute its formal name: the Central Goods and Services Tax Act, 2017, commonly referred to as the CGST Act. The Act is Central Act No. 12 of 2017 and received Presidential assent on 12 April 2017.
Section 1(2): Extent of the CGST Act
Sub-section (2), as presently applicable, provides that the CGST Act extends to the whole of India. The earlier exclusion of Jammu and Kashmir is no longer part of the operative text. The 2017 extension legislation was deemed to have come into force on 8 July 2017.
Section 1(3): Commencement by notification
Sub-section (3) is a commencement provision. It authorises the Central Government to appoint the date on which provisions of the CGST Act come into force by notification in the Official Gazette. The proviso expressly permits different commencement dates for different provisions.
The Central Government first brought specified provisions into force from 22 June 2017 through Notification No. 1/2017-Central Tax dated 19 June 2017. Further provisions were brought into force from 1 July 2017 through Notification No. 9/2017-Central Tax dated 28 June 2017. This phased commencement is consistent with the proviso to Section 1(3).
Section 1 amendment and commencement timeline
| Date | Development | Legal significance |
|---|---|---|
| 12 April 2017 | CGST Act, 2017 received Presidential assent. | The Central Goods and Services Tax Act, 2017 became Act No. 12 of 2017. |
| 22 June 2017 | Specified provisions commenced under Notification No. 1/2017-Central Tax. | First notified phase of commencement under Section 1(3). |
| 1 July 2017 | Further provisions commenced under Notification No. 9/2017-Central Tax. | Major operative provisions of the GST framework came into force. |
| 8 July 2017 | CGST law extended to Jammu and Kashmir. | The words excluding Jammu and Kashmir from Section 1(2) were omitted with effect from this date. |
Why Section 1 matters
Although Section 1 is preliminary, it answers three foundational questions about the CGST Act: what the legislation is called, where it applies and when its provisions become legally operative. The commencement proviso is particularly important where the effective date of a specific provision is relevant to a transaction, compliance obligation, proceeding or dispute.
Related provisions and GST resources
Continue to Section 2 - Definitions, which contains the statutory definitions used throughout the CGST Act. For the broader statutory structure, see the Central Goods and Services Tax Act, 2017 index. You may also refer to the site's existing pages on GST rate changes and GST e-way bill requirements, validity and documents.
Official references
For verification of the statutory text and amendments, refer to the India Code database maintained for Central legislation and the CBIC GST portal for Central Tax notifications, circulars and other GST material.
Last reviewed: 15 September 2026. Statutory text should be read with subsequent amendments, notifications and applicable judicial decisions.