Finance Ministry notifies certain provisions of Union Territory GST Act, 2017 w.e.f. June 22.
Accordingly, Sections 1 & 2 (Preliminary & Definitions), Sections 3 to 5 (Administration), Section 17 (Migration of existing taxpayers), Section 21 (Application of provisions of CGST Act) and Section 22 (Power to make rules) come into force from today.
Click here to download copy of Notification No. 1/2017-Union Territory Tax GST – UNION TERRITORY TAX