Notification No. 9/2017
Date: June 28, 2017
Subject: Appointment of date for enforcement of remaining provisions of the CGST Act, 2017
Description:
Sections covering levy, supply, time and value of supply, input tax credit, returns, assessment, audit, inspection, offences and penalties are brought into force. The notification appoints 1st July, 2017 as the effective date for these provisions.
Effective Date: 1st July, 2017