Section 22 of UTGST – Power to make rules under Union Territory GST Act
Section 22 of UTGST Act 2017 – Power to make rules under Union Territory GST Act 2017. Deep analysis for Section 22 of UTGST Bill 2017 – Power to make rules as per Union Territory GST Act as per UTGST Act 2017. Get Complete Details for UTGST Section 22 and also get detailed analysis of all Sections of UTGST Act 2017. This UTGST Section provide all details for Power to make rules as per Union Territory GST Act applicable on all Union Territories of India. Find Analysis of UTGST Section 22 of Union Territory goods & Service tax Act 2017. The Main purpose of UTGST bill is to apply a collection of tax on every Intra UT supply of goods and service in the union territories in absence of legislature and has similar properties as that of SGST. Check Section Wise Analysis of UTGST Act 2017, Chapter Wise Analysis of UTGST All Sections. In this article you may find complete details regarding Section 22 of UTGST Act 2017 – Power to make rules as per Union Territory GST Act. Now Check more details from below….
Section 22 of UTGST – Power to make rules
(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.