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

  1. This Act may be called the Integrated Goods and Services Tax Act, 2017.
  2. It shall extend to the whole of India except the State of Jammu and Kashmir.
  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.
  1. GST Acts and Rules
  2. IGST - Integrated Goods and Service Tax Act
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CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 6 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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