Updates and details for CGST Section 1– Short title, extent and commencement: Section 1 of the CGST Act, 2017 provides for short title, extent and commencement of CGST Act 2017. This Act may be called the Central Goods and Sevices Tax Act, 2017 as provided in sub-section (1) of section 1 of CGST Act 2017 itself. […]