The Government of India has been successful in stepping one step closer towards smooth roll out of GST on the already announced official date of 1st July 2017. Till date, approval for SGST has been obtained from all States and Union Territory except Jammu & Kashmir. This means that till date 28 States and 7 Union Territories are ready for smooth roll out of GST on 1st July 2017. In the latest developments, an ordinance was issued by the State of Kerala in which it has approved GST on 21st June, 2017. Before ordinance was passed in Kerala, the act was passed in States of Punjab and Tamil Nadu on 19th June, 2017.
Applicability of certain sections w.e.f 22.06.2017
In notification No. 1/2017 dated 21.06.2017 issued by Ministry of Finance (Department of Revenue), Central Government has declared 22nd June, 2017 as the date on which the provisions of sections 1, 2, 3, 4, 5, 7, 21 and 22 of UTGST (Union Territory Goods and Service Tax) Act, 2017 will come into effect.
Here is a list of the above mentioned section and the topic that these section covers:
|1||Short title, extent and commencement.|
|3||Officers under this Act.|
|4||Authorization of officers.|
|5||Powers of officers.|
|17||Migration of existing tax payers.|
|21||Application of provisions of Central Goods and Services Tax Act.|