UTGST Section 22 — Power to make rules
UTGST Act · Power to make rules
Quick Answer
Section 22 of the UTGST Act, 2017 governs Power to make rules. It provides the core statutory basis, outlining the essential legal principles, rights, and liabilities under Indian indirect tax law. Section 22 UTGST: Power to make rules — eligibility, conditions, case laws and compliance impact under Indian tax law.
(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 there of shall be liable to a penalty not exceeding ten thousand rupees.
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UTGST Section 22 was introduced as part of the original UTGST Act, 2017.