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.
| Note: CBEC notifies 22/06/2017 as the commencement date vide Notification 1/2017. |
Amendments History:
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| IGST Act 2017: Last updated 30/11/2023 |
| The IGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended through IGST Extension to J&K Act 2017, IGST (Amendment) Act 2018. Finance Act 2019, Finance Act 2020, Finance Act 2021, Finance Act, 2022 and Finance Act, 2023, IGST (Amendment) Act, 2023 including various Notifications/ Orders issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective IGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments in the IGST Act, 2017 made through various Notifications issued by the CBIC from time to time (upto 30th November, 2023), with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
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