Timeline – GST Enactments :
After receiving presidential assent on 12th April, 2017 the following enactments came into force with effect from 1st July, 2017
- The Central Goods and Services Tax Act, 2017
- The Integrated Goods and Services Tax Act, 2017
- The Union Territory Goods and Services Tax Act, 2017
- The Goods and Services Tax (Compensation to States) Act, 2017
In view of Article 370 (Temporary provisions with respect to the State of Jammu and Kashmir) the following enactments came into force with effect from 8th July, 2017 as applicable to the State of Jammu and Kashmir;
(i)The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
(ii)The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017