[1] CA Rahul Gupta. (2026, February 22). Section 1 of CGST Act: Short title, extent and commencement. CA Rahul Gupta Blog. https://carahulgupta.com/blogs/section1-cgst-act-short-title-extent-commencement-gst-updated

[2] TaxGuru. (2024, January 18). Definitions Under Section 2 of CGST Act, 2017- Detailed Analysis. TaxGuru. https://taxguru.in/goods-and-service-tax/definitions-section-2-cgst-act-2017-detailed-analysis.html

[3] Central Board of Indirect Taxes and Customs. (2021). The Central Goods and Services Tax Act, 2017 (12 of 2017). https://www.gstindiaonline.com/pages/downloads/doc/CGST Act, 2017 as amended up to 01.01.2022.pdf

[4] FinTax Blog. (2024, December 17). CGST Section 1: Short Title, Extent and Commencement. FinTax Blog. https://fintaxblog.com/section-1-of-cgst-act-2017-short-title-extent-and-commencement/

[5] Central Goods & Services Tax. (2023). Section 2: Definitions – CGST Act. https://www.cggst.com/wp-content/uploads/2023/06/Section-2-4.pdf

[6] India Code. (2017). The Central Goods and Services Tax Act, 2017. https://www.indiacode.nic.in/bitstream/123456789/7771/1/cgst-act.pdf

[7] GST Gyaan. (2017, June 18). Section 1 of CGST Act – Short title, extent and commencement. GST Gyaan. https://gstgyaan.com/section-1-of-the-cgst-act-short-title-extent-and-commencement

[8] PRS Legislative Research. (2017). The Central Goods and Services Tax Act, 2017. https://prsindia.org/files/bills_acts/acts_parliament/2017/the-central-goods-and-services-tax-act,-2017.pdf