Section 1 UTGST - Short title, extent and commencement

Last updated at Dec. 16, 2024 by

According to Section 1 of Union Territory Goods and Service Tax Act, 2017:

  1. This Act may be called the Union Territory Goods and Services Tax Act, 2017.
  2. It extends to the Union territories of the Andaman and Nicobar Islands, Lakshadweep, Dadra and Nagar Haveli, Daman and Diu, Chandigarh and other territory.
  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.
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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.