Quick Navigation
Section 22 - Integrated Goods and Services Tax Act, 2017
The Integrated Goods and Services Tax Act, 2017
22. Power to make rules.-
(1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act.
(2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by this Act are required to be, or may be, prescribed or in respect of which provisions are to be or may be made by rules.
(3) The power to make rules conferred by this section shall include the power to give retrospective effect to the rules or any of them from a date not earlier than the date on which the provisions of this Act come into force.
(4) Any rules made under sub-section (1) may provide that a contravention thereof shall be liable to a penalty not exceeding ten thousand rupees.
Related Sections
- Section 18: Transfer of input tax credit
- Section 10: Place of supply of goods other than supply of goods imported into, or exported from India
- Section 24: Laying of rules, regulations and notifications
- Section 15: Refund of integrated tax paid on supply of goods to tourist leaving India
- Section 20: Application of provisions of Central Goods and Services Tax Act