Commencement of Union Territory Goods and Services Tax Amendment Act 2018 · 1/2019 - Union Territory Tax
CBIC / GST notification 1/2019 - Union Territory Tax · 29 Jan 2019
Official title
1/2019 - Union Territory Tax : Seeks to bring into force the UTGST (Amendment) Act, 2018
Official record
Open source pageSummary
Check the official recordWhat changed
The Central Government appoints 1 February 2019 as the date for the commencement of the Union Territory Goods and Services Tax (Amendment) Act, 2018. This notification brings the provisions of the Amendment Act into force from this date. All entities subject to the Union Territory Goods and Services Tax Act must comply with the changes introduced by the Amendment Act from the effective date.
What you must do
- Comply with the provisions of the Union Territory Goods and Services Tax (Amendment) Act, 2018.
Key dates
- Effective from
- 01 Feb 2019
- Commencement date of the Amendment Act
- 01 Feb 2019
Document text
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 1/2019 - Union Territory Tax
New Delhi, the 29^th^ January, 2019
G.S.R. …… (E). - In exercise of the powers conferred by sub-section (2) of section 1 of the Union Territory Goods and Services Tax (Amendment) Act, 2018 (33 of 2018), the Central Government hereby appoints the 1st day of February, 2019 as the date on which the provisions of the Union Territory Goods and Services Tax (Amendment) Act, 2018 (33 of 2018) shall come into force.
[F. No. S. 31011/9/2018-ST-I-DoR-Pt.1]
(N Gandhi Kumar)
Deputy Secretary to the Government of India
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- notification
- Published by source
- 29 Jan 2019
- Document number
- 1/2019 - Union Territory Tax
- Issuing division
- Department of Revenue
- Effective date
- 01 Feb 2019
- Coverage area
- indirect-tax