Section 22 of IGST Act 2017: Power to Make Rules

Section 22 of IGST Act 2017: Power to Make Rules

Provisions under Section 22 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to “Power to Make Rules”, are as under:

Section 22 of IGST Act 2017: Power to Make Rules (CHAPTER IX – MISCELLANEOUS)

(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.


The Integrated Goods and Services Tax (IGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Integrated Goods and Services Tax (IGST) (Amendment) Act, 2018 on 30 Aug. 2018. Further, CBIC has separately notified the commencement date of provisions of various Sections of the IGST (Amendment) Act 2018 vide Notification No. 1/2019 Integrated Tax dt. 29 Jan. 2019, except for sections where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the IGST Amendment Act, 2018 itself.

GST Related Posts:
Central Goods and Services Tax (CGST)
CGST Act/ DefinitionsCGST Rules/ Forms
CGST NotificationsCGST Rate Notifications
CGST CircularsCGST Orders
Integrated Goods and Services Tax (IGST)
IGST Act/ DefinitionsIGST Rules/ Forms
IGST NotificationsIGST Rate Notifications
IGST CircularsIGST Orders
Union Territory Goods and Services Tax (UTGST)
UTGST Act/ DefinitionsUTGST Rules/ Forms
UTGST NotificationsUTGST Rate Notifications
UTGST CircularsUTGST Orders

Leave a Reply