1. Short title, extent and commencement .
(1)This Act may be called the Central Goods and
Services Tax Act, 2017. (2)It extends to the whole of India 1***. (3)It shall come into force on such date2 as the Central Government may, by notification in the
Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act and any reference
in any such provision to the commencement of this Act shall be construed as a reference to the coming
into force of that provision.