Notification No.: 9/2017 – Central Tax
Date of Notification: 28th June 2017
Relevant Sections and Rules:

• Central GST Act, 2017: Sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to 42(9)), 43 (except proviso to 43(9)), 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174
• Integrated GST Act: Not applicable directly
• Relevant Rules: Not mentioned

Summary of Notification

Commencement of Substantive Provisions of the CGST Act:
In exercise of powers under Section 1(3) of the CGST Act, the Central Government notified that the provisions of the CGST Act listed below would come into force from 1st July 2017:

• Sections 6 to 9: Covering administrative delegation, levy of tax, and the composition levy.
• Sections 11 to 21: Relating to exemption from tax, time and value of supply.
• Sections 31 to 41: Invoicing and returns framework.
• Sections 42 & 43: Provisions related to matching, reversal, and reclaim of input tax credit (excluding the proviso to sub-sections 9 of both sections).
• Sections 44 to 50: Annual returns and payment of tax including interest provisions.
• Sections 53 to 138: Covering everything from tax recovery, advance rulings, assessments, audits, inspections, penalties, and appeals.
• Sections 140 to 145: Transitional provisions from previous tax laws.
• Sections 147 to 163: Dealing with job work, e-commerce, tax deduction, and collection at source.
• Sections 165 to 174: Covering powers to make rules, repeal, and saving clauses.

This notification marked the formal operational rollout of the majority of substantive legal provisions of the Central GST framework.

Source: Notification No.: 9/2017 – Central Tax