Section 1 of CGST Act, 2017 : Section 1: Short Title, Extent And Commencement

Explanation using Example

Imagine a business owner, Mr. Sharma, who runs a manufacturing unit in Mumbai, Maharashtra. He hears about the new tax reform, the GST, that has been introduced by the government. He looks up the Central Goods and Services Tax Act, 2017 to understand its implications.

He reads Section 1 and understands that this is the official name of the law governing GST at the central level. He also learns that this law is applicable across the entire country, including his business in Maharashtra.

Furthermore, Mr. Sharma notices that the Act will come into effect on a date specified by the Central Government. He keeps an eye out for the official notification in the Gazette to know exactly when he needs to start complying with the new GST regulations. He is also aware that different provisions of the Act may come into force on different dates, so he pays attention to official communications for updates relevant to his business.