What does this Notification say?

Notification No. 1/2017 appointed 1 July 2017 as the date on which the CGST Act came into force. Before this notification, the Act had been enacted but was not operational. From this date, businesses shifted from the earlier indirect tax regime comprising Excise Duty, Service Tax and VAT to the Goods and Services Tax system. Every registered business became responsible for GST registration, issuing tax invoices, maintaining records, filing returns and paying tax under the CGST Act. This notification marks the official beginning of GST in India and serves as the foundation for all later notifications and amendments. It brought uniform indirect taxation across the country and simplified compliance by replacing multiple central taxes with one law.

Example

Example: A business registered under GST interacts with the designated GST officer for registration, assessment or compliance based on the powers assigned under the notification.

Key Points

• Defines/implements an important administrative aspect of GST.
• Supports smooth implementation of the CGST Act.
• Provides legal authority under GST.
• Improves compliance and administration.
• Important for taxpayers and officers.

One-Line Summary

Notification No. 1/2017 – Central Tax (Commencement of CGST Act) simplified the initial implementation of the CGST Act.