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.
GST > Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022
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Rule 2- Period for levy and collection of Cess.-
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.
Rule 1- Short title and commencement.-
(1)These rules may be called the Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022.
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