CBIC / GST notification 1/2022–Compensation Cess · 24 Jun 2022
Official title
1/2022–Compensation Cess : Seeks to bring into force the Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022
Official record
Open source pageSummary
Check the official recordThe Central Government notifies the Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022. These rules establish the duration for the levy and collection of compensation cess under the Goods and Services Tax (Compensation to States) Act, 2017. The period for the levy and collection of this cess continues until 31 March 2026. These rules apply to all entities subject to the compensation cess under the Act.
Key dates
Who is affected
रजिस्ट्री सं. डी.एल.- 33004/99
REGD. No. D. L.-33004/99
The Gazette of India
सी.जी.-डी.एल.-अ.-24062022-236790 CG-DL-E-24062022-236790
असाधारण EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i)
प्राधिकार से प्रकाशित PUBLISHED BY AUTHORITY
वित्त मंत्रालय
(राजस्व विभाग)
अधिसूचना
नई दिल्ली, 24 जून, 2022
सं. 1/2022–क्षतिपूर्ति उपकर
**सा.का. नि. 468(अ).—**केंद्र सरकार,माल एवं सेवा कर (राज्यों को क्षतिपूर्ति) अधिनियम, 2017 (2017 का 15) की धारा 8के साथ पठित धारा 12 की उप-धारा (2)द्वारा प्रदत्त शक्तियों का प्रयोग करते हुए,परिषद के सिफारिशों पर एतद्द्वारा निम्नलिखित नियम बनाती है अर्थात:-
| लघु शीर्षक और प्रारंभ.- | 1.(1) इन नियमों को माल एवं सेवा कर (उगाही एवं करों के संग्रहण की अवधि) नियम, 2022कहा जाएगा। (2) ये नियम दिनांक 1 जुलाई, 2022 से लागू होंगे। |
| उगाहीकी अवधि तथाकरों कासंग्रहण.- | 2. माल एवं सेवा कर (राज्यों को क्षतिपूर्ति) अधिनियम, 2017 की धारा 8 की उपधारा (1) के तहत उगाही एवं करों के संग्रहण की अवधि दिनांक 31 मार्च, 2026 तक होगी। |
[फा. सं. एस. 31011/11/2022-एसटी-II-डीओआर] महेंद्र नाथ, अवर सचिव
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 24th June, 2022
No. 1/2022–Compensation Cess
**G.S.R. 468(E).—**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:-
| Short title and commencement.- | 1. (1)These rules may be called the Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022. (2) They shall come into force with effect from the 1st day of July, 2022. |
| 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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