Rule 66, Central Goods and Services Tax Rules, 2017 [S10-FBD]
As at 1 July 2017. No text held for this date. The earliest text held stands from 28 June 2019.
Defined terms in this text (8)
Commissioner: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (14) "Commissioner" shall mean the chief officer-in-charge of the revenue administration of a division;
Commissioner: 46 more definitions.
month: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "month" shall mean a month reckoned according to the British calendar
person: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "person" shall include any company or association or body of individuals, whether incorporated or not
person: 1 more definition.
registered: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (49) "registered", used with reference to a document, shall mean registered in India under the law for the time being in force for the registration of documents;
registered person: Section 2(94), Central Goods and Services Tax Act, 2017: "registered person" means a person who is registered under section 25 but does not include a person having a Unique Identity Number;
rule: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (51) "rule" shall mean a rule made in exercise of a power conferred by any enactment, and shall include a Regulation made as a rule under any enactment;
section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (54) "section" shall mean a section of the Act or Regulation in which the word occurs;
section: Rule 2, Central Goods and Services Tax Rules, 2017 [S10CS0] (In these rules, unless the context otherwise requires): (c) "section" means a section of the Act;
section: 362 more definitions.
sub-section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (61) "sub-section" shall mean a sub-section of the section in which the word occurs;
Made under this rule, or naming it (13)
Notification No. 05/2025-CENTRAL TAX [N11-4Q8], 10 January 2025, in force. The text contains "rule 66 of the Central Goods and Services Tax Rules, 2017".
Notification No. 8/2019-Central Tax [N10-FJ3], 8 February 2019, in force. The text contains "rule 66 of the Central Goods and Services Tax Rules, 2017".
Notification No. 13/2023-CENTRAL TAX [N10-ZKB], 24 May 2023, in force. The text contains "rule 66 of the Central Goods and Services Tax Rules, 2017".
Notification No. 18/2019-Central Tax [N10-GNY], 10 April 2019, in force. The text contains "rule 66 of the Central Goods and Services Tax Rules, 2017".
Notification No. 20/2020-Central Tax [N10-NG0], 23 March 2020, in force. The text contains "rule 66 of the Central Goods and Services Tax Rules, 2017".
Notification No. 26/2019-Central Tax [N10-H1Q], 28 June 2019, in force. The text contains "rule 66 of the Central Goods and Services Tax Rules, 2017".
Notification No. 40/2019-Central Tax [N10-HZE], 31 August 2019, in force. The text contains "rule 66 of the Central Goods and Services Tax Rules, 2017".
Notification No. 48/2019-Central Tax [N10-KD7], 9 October 2019, in force. The text contains "rule 66 of the said rules".
Notification No. 55/2019-Central Tax [N10-KMG], 14 November 2019, in force. The text contains "rule 66 of the Central Goods and Services Tax Rules, 2017".
Notification No. 59/2019-Central Tax [N10-KVE], 26 November 2019, in force. The text contains "rule 66 of the Central Goods and Services Tax Rules, 2017".
Notification No. 65/2019-Central Tax [N10-M13], 12 December 2019, in force. The text contains "rule 66 of the Central Goods and Services Tax Rules, 2017".
Notification No. 66/2018-Central Tax [N10-DVS], 29 November 2018, in force. The text contains "rule 66 of the Central Goods and Services Tax Rules, 2017".
Notification No. 78/2019-Central Tax [N10-MEX], 26 December 2019, in force. The text contains "rule 66 of the Central Goods and Services Tax Rules, 2017".
Cited by (0)
none
Not held (0)
none
Duties published under this rule (0)
none