Goods and Services Tax (Compensation to States) Act Rules, 2019 [R10-A0A]

As at 7 September 2026. In force from 17 January 2019.

Dates: made 17 January 2019; in force 17 January 2019; ceased none recorded. Gazette: none recorded. Band A.

Synthetic. This instrument and its words are generated by the register beneath an Act whose title, number and year are real.

Cite: Goods and Services Tax (Compensation to States) Act Rules, 2019, G.S.R. 225(E) [R10-A0A]. Machine: R10-A0A.

Rules (15)

Rule 1. Short title and commencement [S28-RMZ]

Rule 2. Definitions [S28-RNX]

Rule 3. Application for registration [S28-RPV]

Rule 4. Register of registereds person [S28-RQS]

Rule 5. Conditions of licence [S28-RR7]

Rule 6. Records and returns [S28-RS5]

Rule 7. Fees [S28-RT3]

Rule 8. Manner of service of orders [S28-RV1]

Rule 9. Appeal [S28-RWF]

Rule 10. Procedure for the manufacture of goods [S28-RXD]

Rule 11. Procedure for the supply of goods or services [S28-RYB]

Rule 12. Procedure for the supply of goods or services [S28-RZ9]

Rule 13. Procedure for the import of goods [S28-S0P]

Rule 14. Procedure for the export of goods [S28-S1M]

Schedule Schedule. Fees and Forms

Made under

Recital: "In exercise of the powers conferred by section 68 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government hereby makes the following rules, namely". Names section 68 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) [S28-6ZY]. Vires verified.

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Acted on by (0)

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Not held (0)

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