Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 1, verbatim (show)
Section 1. Short title, extent and commencement.
(1) This Act may be called the Goods and Services Tax (Compensation to States) Act, 2017.
(2) It extends to the whole of India.
(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Statutory identity 1(1)
Questions to answer on the file1 question
Territorial extent 1(2)
Questions to answer on the file1 question
Notified commencement 1(3)
Questions to answer on the file3 questions
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (3)
| Number | Date | Subject |
|---|---|---|
| Notification No. 01/2023-Compensation Cess | 31 March 2023 | Seeks to provide commencement date for Section 163 of the Finance act, 2023 made under this section |
| Notification No. 01/2019-Compensation Cess | 29 January 2019 | Seeks to bring into force the GST (Compensation to States) Amendment Act, 2018 made under this section |
| Notification No. 01/2017-Compensation Cess | 28 June 2017 | Seeks to appoint the 1st day of July, 2017, as the date on which all the provisions of Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) shall come into force made under this section |
References
- Central Board of Indirect Taxes and Customs. "Section 1. Short title, extent and commencement". Goods and Services Tax (Compensation to States) Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- GST (Compensation to States) Act, 2017, Section 1 on the CBIC tax information portal