CGST Rules Rule 149 — Prohibition against sale on holidays
CGST Rules, 2017 · Prohibition against sale on holidays
Quick Answer
Rule 149 of the CGST Rules, 2017 governs Prohibition against sale on holidays. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 149 CGST: Prohibition against sale on holidays — eligibility, conditions, case laws and compliance impact under Indian tax law.
No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.
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CGST Rules Rule 149 was introduced as part of the CGST Rules, 2017.