Section 22 - Power to make rules. - Union Territory Goods And Services Tax Act, 2017

Extract

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.

02/2024 - Dated: 7-10-2024 - Union Territory GST (UTGST) - Union Territory Goods and Services Tax (Ladakh) Rules, 2024.
01/2024 - Dated: 10-7-2024 - Union Territory GST (UTGST) - Seeks to Amend in the Notification No. 12/2018-Union Territory Tax, dated the 28th September, 2018. - Rate of tax collection at source (TCS)
13/2018 - Dated: 28-9-2018 - Union Territory GST (UTGST) - Central Government notifies that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of one per cent
12/2018 - Dated: 28-9-2018 - Union Territory GST (UTGST) - Central Government notifies that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of half per cent
11/2018 - Dated: 21-5-2018 - Union Territory GST (UTGST) - Lakshadweep - E-way bill comes into effect w.e.f. 25-5-2018 - Central Government, rescinds the notification number G.S.R. 319(E), dated the 31st March, 2018
10/2018 - Dated: 21-5-2018 - Union Territory GST (UTGST) - Andaman and Nicobar Islands - E-way bill comes into effect w.e.f. 25-5-2018 - Central Government, rescinds the notification number G.S.R. 315(E), dated the 31st March, 2018
9/2018 - Dated: 18-5-2018 - Union Territory GST (UTGST) - Daman and Diu - E-way bill comes into effect w.e.f. 25-5-2018 - Central Government rescinds the notification number G.S.R. 318(E), dated the 31st March, 2018
8/2018 - Dated: 18-5-2018 - Union Territory GST (UTGST) - Dadra and Nagar Haveli - E-way bill comes into effect w.e.f. 25-5-2018 - Central Government rescinds the notification number G.S.R. 317(E) dated the 31st March, 2018
7/2018 - Dated: 18-5-2018 - Union Territory GST (UTGST) - Chandigarh - E-way bill comes into effect w.e.f. 25-5-2018 - Central Government, rescinds the notification number G.S.R. 316(E) dated the 31st March, 2018
06/2018 - Dated: 31-3-2018 - Union Territory GST (UTGST) - Central Government notify that irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of goods commences and terminates within the Union Territory of Lakshadweep
05/2018 - Dated: 31-3-2018 - Union Territory GST (UTGST) - Central Government notify that irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of goods commences and terminates within the Union Territory of Daman and Diu
04/2018 - Dated: 31-3-2018 - Union Territory GST (UTGST) - Central Government notify that irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of goods commences and terminates within the Union Territory of Dadra and Nagar Haveli
03/2018 - Dated: 31-3-2018 - Union Territory GST (UTGST) - Notify the irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of goods the Union Territory of Chandigarh.
02/2018 - Dated: 31-3-2018 - Union Territory GST (UTGST) - Notify that irrespective of the value of the consignment, no e-way bill shall be required the movement of goods Union Territory of Andaman and Nicobar Islands.
17/2017 - Dated: 24-10-2017 - Union Territory GST (UTGST) - Application of notifications issued u/s 21 of the CGST Act, 2017 for the purpose of UTGST automatically.
09/2017 - Dated: 30-6-2017 - Union Territory GST (UTGST) - Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017
08/2017 - Dated: 30-6-2017 - Union Territory GST (UTGST) - Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017
07/2017 - Dated: 30-6-2017 - Union Territory GST (UTGST) - Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017
06/2017 - Dated: 30-6-2017 - Union Territory GST (UTGST) - Union Territory Goods and Services Tax (Chandigarh) Rules, 2017
05/2017 - Dated: 30-6-2017 - Union Territory GST (UTGST) - Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017
01/2017 - Dated: 21-6-2017 - Union Territory GST (UTGST) - Certain sections of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) came into force w.e.f. 22.06.2017