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Section 12. Power to make rules.

(1)The Central Government shall, on the recommendations of the Council, by notification in the Official Gazette, make rules for carrying out the provisions of this Act.

Section 9. Returns, payments and refunds

(b) furnish such returns in such forms, along with the returns to be filed under the Central Goods and Services Tax Act; and

Section 8. Levy and collection of cess .

Provided that no such cess shall be leviable on supplies made by a taxable person who has decided to opt for composition levy under section 10 of the Central Goods and Services Tax Act.

Section 9. Insertion of new article 269A

(2)The amount apportioned to a State under clause (1) shall not form part of the Consolidated Fund of India.

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