22 Power to make rules-UTGST Bill 2017

By | April 15, 2017
Print Friendly, PDF & Email
(Last Updated On: April 15, 2017)

THE UNION TERRITORY GOODS AND SERVICES TAX BILL, 2017

Power to make rules.

22. (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.

Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source

One thought on “22 Power to make rules-UTGST Bill 2017

  1. Pingback: UTGST Bill 2017 Chapter Wise - Section wise - Tax Heal

Leave a Reply

Your email address will not be published. Required fields are marked *