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Section 1 of the Integrated Goods and Services Tax (Amendment) Act, 2023

From the IndiaAuditLens Law Library

GST›Integrated Goods and Services Tax (Amendment) Act, 2023

Section 1 of the Integrated Goods and Services Tax (Amendment) Act, 2023 is headed “Short title, extent and commencement”.[1]

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

Section 1. Short title and commencement.

(1) This Act may be called the Integrated 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.

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
Ticks stay in this browser only.

Selected provision commencement 1(2)

Questions to answer on the file5 questions
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Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

References

  1. Central Board of Indirect Taxes and Customs. "Section 1. Short title, extent and commencement". Integrated Goods and Services Tax (Amendment) Act, 2023, CBIC tax information portal. Retrieved 17 September 2026.

External links