Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022

introduction

Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022.


In exercise of the powers conferred by sub-section (2) of section 12 read with section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government on the recommendations of the Council hereby makes the following rules, namely:-