GST Act Commencement | GST Full Form

Many a times people ask for GST full form. At first let us understand concept of GST.

GST full form is Goods and Services Tax which is an integrated tax which combines various indirect taxes. GST is a comprehensive indirect tax on manufacture, sale and consumption of goods and services throughout India (Except state of Jammu and Kashmir) , to replace taxes levied by the central and state governments.  It is levied on both goods and services. The primary objective of GST is to centralize taxation for businesses so as to relieve them of burden of compliance and better manage their cash and finances.

Now we shall here under this this topic analyse the implementation and laws associated with GST Act.

GST Act Commencement

The GST Act commencement covers Section 1 –  Short title, extent and commencement

  1. This Act may be called the Central / State Goods and Services Tax Act, 2016.
  2. It extends to the whole of India / State’s name.
  3. It shall come into force on such date as the Central or a State Government may, by notification in the Official Gazette, appoint in this behalf.

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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