Central Goods and Services Tax Act, 2017

2 commencement notifications · first notified 30 Sep 2024 · latest effective 1 Apr 2025

1 Apr 2025in force

sub-section (2) of Section 171

Notified 30 Sep 2024 · CG-DL-E-30092024-257601 · Ministry of Finance

1 Oct 2024in force

sub-section (5) of Section 109

Notified 30 Sep 2024 · CG-DL-E-30092024-257601 · Ministry of Finance

Dates are as notified in the Gazette of India. Commencement is frequently staggered — individual provisions may come into force on different dates, and later notifications may vary or supersede earlier ones. Always verify against the linked source notification; this page is a navigation aid, not legal advice.