Union Territory Goods and Services Tax Act, 2017
Chapter IX - Miscellaneous
Section 22 - Power to make rules
22. Power to make rules
(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.
Notifications
- Notification No. 01/2017 - 21-06-2017 - Notifies UTGST Act Sections 1 to 5, 17 ,21 & 22 came into force.
- Notification No. 05/2017 - 30-06-2017 - UTGST (Andaman & Nicobar Islands )Rules, 2017
- Notification No. 06/2017 - 30-06-2017 - Notifies UTGST (Chandigarh )Rules, 2017
- Notification No. 07/2017 - 30-06-2017 - Notifies UTGST (Dadra and Nagar Haveli) Rules, 2017
- Notification No. 08/2017 - 30-06-2017 - Notifies UTGST (Daman & Diu)Rules, 2017
- Notification No. 09/2017 - 30-06-2017 - Notifies UTGST (Lakshadweep )Rules, 2017
- Notification No. 17/2017 - 24-10-2017 - Notifications issued under CGST Act are extended to UTGST Act
- Notification No. 02/2018 - 31-03-2018 - Notification regarding E-way Bill in Union Territory of Andaman and Nicobar Islands
- Notification No. 03/2018 - 31-03-2018 - Notification regarding E-way Bill in Union Territory of Chandigarh
- Notification No. 04/2018 - 31-03-2018 - Notification regarding E-way Bill in Union Territory of Dadra and Nagar Haveli.
- Notification No. 05/2018 - 31-03-2018 - Notification regarding E-way Bill in Union Territory of Daman and Diu
- Notification No. 06/2018 - 31-03-2018 - Notification regarding E-way Bill in Union Territory of Lakshadweep.
- Notification No. 07/2018 - 18-05-2018 - Rescinds notification No. G.S.R. 316(E) dated 31st March, 2018
- Notification No. 08/2018 - 18-05-2018 - Rescinds notification no. G.S.R. 317(E) dated 31st March, 2018
- Notification No. 09/2018 - 18-05-2018 - Rescinds notification no. G.S.R. 318(E), dated 31st March, 2018.
- Notification No. 10/2018 - 21-05-2018 - Notifications regarding E-way bill in Union Territories (without legislature)
- Notification No. 11/2018 - 21-05-2018 - Notifications regarding E-way bill in Union Territories (without legislature)
- Notification No. 12/2018 - 28-09-2018 - seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-union territory (without legislature) taxable supplies.
- Notification No. 13/2018 - 28-09-2018 - seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-union territory (without legislature) taxable supplies.
- Notification No. 02/2024 - 07-10-2024 -
Union Territory Goods and Services Tax (Ladakh) Rules, 2024
