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)
Section1
Section 1. Short title and commencement.
(1) This Act may be called the Central Goods and Services Tax (Amendment) Act, 2023.
(2) It 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.
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.
Short title identity 1(1)
Questions to answer on the file1 question
Selected provision commencement 1(2)
Questions to answer on the file5 questions
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
References
- Central Board of Indirect Taxes and Customs. "Section 1. Short title, extent and commencement". Central Goods and Services Tax (Amendment) Act, 2023, CBIC tax information portal. Retrieved 17 September 2026.
External links
- Central Goods and Services Tax (Amendment) Act, 2023, Section 1 on the CBIC tax information portal