It brought into effect the sections 1 to 5, 10,22 to 30, 139, 146 and 164 of the CGST Act, 2017 with effect from 22.06.2017.

It brought into effect 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 with effect from 1.7.2017.

It brought into effect provision of the Section 51 (1) of the CGST Act, 2017 with regard to persons specified in clause (a), (b) and (d) with effect from 18.09.2017. 

It brought into force the provisions of Section 51 (1) (a), (b), (c) and (d) of the CGST Act, 2017 with effect from 1.10.2018. It also specified persons under clause (d) of sub-section (1) of Section 51 of the CGST Act, 2017. 

Notification No.

57/2018-Central Tax, dated 23.10.2018;
61/2018-Central Tax, dated 05.11.2018;
73/2018-Central Tax, dated 31.12.2018 and last amended
25/2024-Central Tax, dated 09.10.2024

It brought into force the provisions of Section 52 of the CGST Act, 2017 with effect from 01.10.2018. 

It brought into force the provisions of the CGST (Amendment) Act, 2018 ( 31 of 2018) except clause (b) of section 8, section 17, section 18, clause (a) of section 20, sub-clause (i) of clause (b) and sub-clause (i) of clause (c) of section 28 with effect from 01.02.2019.

Amendment effected vide the CGST (Amendment) Act, 2018 (No. 31 of 2018)

It brought into force the section 103 of the Finance (No. 2) Act, 2019 (No. 23 of 2019) with effect from 01.09.2019. 

Amendment effected vide Finance (No.2) Act, 2019 (No. 23 of 2019).

It brought into force the provisions of sections 92 to 112, except section 92, section 97, section 100 and sections 103 to 110 of the Finance (No. 2) Act, 2019 (23 of 2019) with effect from 01.01.2020. 

Amendment effected vide Finance (No.2) Act, 2019 (No. 23 of 2019)

It brought into force the provision of section 128 of the Finance Act, 2020 (12 of 2020) with effect from 18.05.2020.

Amendment effected vide section 128 of the Finance Act, 2020 (12 of 2020)

It brought into force the provisions of section 118, 125, 129 and 130 of the Finance Act, 2020 (12 of 2020) with effect from 30.06.2020. 

Amendment effected vide Section 118, 125, 129 and 130 of the Finance Act, 2020 (12 of 2020)

It brought into force the provisions of section 100 of the Finance (No. 2) Act, 2019 (23 of 2019) with effect from 01.09.2020. 

Amendment effected vide Section 100 of the Finance (No. 2) Act, 2019 (23 of 2019).

It brought into force the amendment effected in sub-section (1), (2), and (7) of Section 39 vide Finance (No.2) Act, 2019 with effect from 10.11.2020. 

Amendment effected vide Section 97 of the Finance (No. 2) Act, 2019.

It brought into force the amendment effected vide section 119, 120, 121, 122, 123, 124, 126, 127 and 131 of the Finance Act, 2020 (12 of 2020) with effect from 01.01.2021.

Amendment effected vide Section 119, 120, 121, 122, 123, 124, 126, 127 and 131 of the Finance Act, 2020 (12 of 2020). 

It brought into force the amendment effected vide section 112 of the Finance Act, 2021 (13 of 2021) with effect from 01.07.2017.

Amendment effected vide section 112 of the Finance Act, 2021 (13 of 2021). 

It brought into force the amendment effected vide section 110 and 111 of the Finance Act, 2021 (13 of 2021) with effect from 01.08.2021.

Amendment effected vide section 110 and 111 of the Finance Act, 2021 (13 of 2021). 

(ii) Provisions of sections 114 to 117, 119 to 141, 143 to 147, 149 and 151 to 157 of the said Act with effect from 01.11.2024. 

It brought into force the amendments affected by the provisions of clauses (ii) and (iii) of section 21, sections 122 to 124 and sections 126 to 134 the Finance Act, 2025 (7of 2025) with effect from 17.09.2025.