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Home Acts & Rules GST Rules Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022. This

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Rule 2 - Period for levy and collection of Cess - Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022.

Extract

Period for levy and collection of Cess.- 2. The period for levy and collection of cess under sub-section (1) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 shall be upto the 31st March, 2026. [F. No. S-31011/11/2022-ST-II-DOR] MAHENDRA NATH, Under Secy.

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