Section 22 of UTGST Act 2017: Power to Make Rules

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

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

(1) The Central 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 Central 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.

Amendments History:

1. CBEC notifies 22nd June 2017 as the Commencement date for Section 22 of the UTGST Act 2017, vide Notification 1/2017 UT Tax.

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Govt. has notified the Union Territory Goods and Services Tax (UTGST) Act, 2017 on 12 April, 2017 followed with Union Territory Goods and Services Tax (UTGST) (Amendment) Act, 2018 on 30 Aug. 2018. CBEC/ CBIC has subsequently issued various Notifications on commencement date of various Sections/ Provisions of the UTGST/ Amendment Acts from time to time, except where specifically mentioned in the respective UTGST/ Amendment Acts.

Section-wise/ Rule-wise Text of GST Acts/ Rules
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IGST Act/ DefinitionsIGST Rules
UTGST Act/ DefinitionsUTGST Rules

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