Amended and updated notes on section 173 of CGST Act, 2017. Detail discussion on provisions and rules related to amendment of Act 32 of 1994.
Chapter XXI (Sections 143–174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 173 of CGST 2017 provides for amendment of Act 32 of 1994.
Recently, we have discussed in detail section 172 (Removal of difficulties) of CGST Act 2017. Today, we learn the provisions of section 173 of Central GST Act 2017.
Section 173 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 173 is 22-6-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XXI |
| Chapter Name | Miscellaneous |
| Section No. | 173 |
| Section Name | Amendment of Act 32 of 1994 |
| Updated 2024 Edition | GST Law Book PDF |
Section 173 of Central GST – Amendment of Act 32 of 19941
Section 173 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.
Save as otherwise provided in this Act, Chapter V of the Finance Act, 1994 shall be omitted.
- Section 173 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎