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Rule 2- Period for levy and collection of Cess.-

by | Aug 20, 2024 | GST, Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022, Rules | 0 comments

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Important Keyword: section 8, Rule 2.

GST 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.

Read More: Notification No. 47/2019 – Central Tax: Seeks to make filing of annual return under section 44 (1) of  Central Goods and Services Tax. Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.

Web Stories: Notification No. 47/2019 – Central Tax: Seeks to make filing of annual return under section 44 (1) of  Central Goods and Services Tax. Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.

Download Pdf: https://taxinformation.cbic.gov.in/