Section 22 UTGST Act 2017 – Power to make rules

By | April 24, 2017
(Last Updated On: May 22, 2018)

Section 22 UTGST Act 2017

[ Section 22 UTGST Act 2017 Comes into force w.e.f 22.06.2017 as per Notification No. 1/2017–UNION TERRITORY TAX Dated 21.06.2017 ]

Section 22 UTGST Act 2017 explains center govt Power to make rules and is covered in CHAPTER IX MISCELLANEOUS

(Note UTGST Act 2017 also known as THE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 received the assent of the President of India on the 12th April 2017 . UTGST Act 2017 is an act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith or incidental thereto.)

Power to make rules.

22. (1) The Central Government may, on the recommendations of the Council, by notification [ refer Notes ], 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. [ Note -6]

(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.


Note

8 Eway bill for intra UT movement of Goods in Union Territory of Andaman and Nicobar Islands mandatory from 25.05. 2018 vide Notification No 10/2018 Union Territory Tax Dated 21st May, 2018

7  Eway bill for intra UT movement of Goods in Union Territory of Lakshadweep  mandatory from 25.05. 2018 vide Notification No 11/2018 Union Territory Tax Dated 21st May, 2018 ]

  1. Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017 notified vide Notification No. 5/2017 – Union Territory Tax Dtd 30th June, 2017
  2. Union Territory Goods and Services Tax (Chandigarh) Rules 2017. notified vide Notification No. 6/2017 – Union Territory Tax Dtd 30th June, 2017
  3. Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017 notified vide Notification No. 7/2017 – Union Territory Tax Dtd 30th June, 2017
  4. Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017 notified vide Notification No. 8/2017 – Union Territory Tax Dtd 30th June, 2017
  5.  Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 notified vide Notification No. 9/2017 – Union Territory Tax Dtd 30th June, 2017
  6. CGST Notification will apply to UTGST Act : Notification No 17/2017 Union Territory Tax Dated 24th October, 2017

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Section 22 UTGST Act 2017

 

 

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