Integrated Goods And Services Tax Act, 2017
Chapter IX - Miscellaneous
Section 22 - Power to make rules
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.
Notifications
- Notification No. 01/2017 - 19-06-2017 - Seeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017
- Notification No. 04/2017 - 28-06-2017 - Seeks to notify IGST Rules, 2017
- Notification No. 12/2017 - 28-06-2017 - Seeks to notify the number of HSN digits required on tax invoice
- Notification No. 04/2018 - 31-12-2018 - Seeks to amend the IGST Rules, 2017 so as to notify the rules for determination of place of supply in case of inter-State supply under sections 10(2), 12(3), 12(7), 12(11) and 13(7) of the IGST Act, 2017.
- Notification No. 12/2017 - 15-11-2017 - Apportionment of IGST with respect to advertisement services under section 12 (14) of the IGST Act, 2017