31
Aug FIRST Amendment to GST Act

• (Category: GST)

The GST Provisions came in to effect from 1-7-2017. For the FIRST time, the Act has been amended.

The President of India has signed

1.) CGST Amendment Act, 2018

2.) IGST Amendment Act, 2018

3.) Compensation Cess Amendment Act, 2018

The Amendment Acts have been published in the Official Gazette. As contained in Sec.1(2) and the Proviso relating thereto of the Amendment Acts –

“the provisions of this Act 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.”

Therefore, the provisions of the Amendment Acts will come into effect from the date to be Notified by way of Notification.

 

Paul & Aravind
Chartered Accountants