Goods and Services (Compensation to States) Act Rules, 2021 [R10-AHD]
As at 7 September 2026. In force from 20 December 2021.
Rules (10)
Rule 1. Short title and commencement [S2A-YJV]
Rule 2. Definitions [S2A-YKS]
Rule 3. Application for registration [S2A-YMQ]
Rule 4. Register of registereds person [S2A-YNN]
Rule 5. Conditions of licence [S2A-YPK]
Rule 6. Records and returns [S2A-YQH]
Rule 7. Fees [S2A-YRF]
Rule 8. Manner of service of orders [S2A-YSD]
Rule 9. Appeal [S2A-YTB]
Schedule Schedule. Fees and Forms
Made under
Recital: "In exercise of the powers conferred by section 41 of the Goods and Services (Compensation to States) Act, 2020 (15 of 2020), the Central Government hereby makes the following rules, namely". Names section 41 of the Goods and Services (Compensation to States) Act, 2020 (15 of 2020) [S29-TNX]. Vires verified.
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