Section 22: Power to make rules

Q: What does Section 22 of The Integrated Goods and Services Tax Act, 2017 (IGST) deal with?

Section 22 IGST pertains to "Power to make rules". It is part of the The Integrated Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 22 of The Integrated Goods and Services Tax Act, 2017 (IGST) governs power to make rules. As verified on 19 May 2026.

Q: Is Section 22 IGST still in force?

Yes, Section 22 of the The Integrated Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 22 IGST?

धारा 22 IGST is the Devanagari Hindi reference for Section 22 of the The Integrated Goods and Services Tax Act, 2017. Section 22 of The Integrated Goods and Services Tax Act, 2017 (IGST) governs power to make rules. As verified on 19 May 2026.

Q: What is Dhara 22 IGST?

Dhara 22 IGST is the Roman Hindi reference for Section 22 of the The Integrated Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 22 of The Integrated Goods and Services Tax Act, 2017 (IGST) governs power to make rules. As verified on 19 May 2026.

Q: How to cite Section 22 of The Integrated Goods and Services Tax Act, 2017?

Cite as: "Section 22, The Integrated Goods and Services Tax Act, 2017 (IGST)" in legal briefs. For academic writing, use the BlueBook format: The Integrated Goods and Services Tax Act, 2017, § 22 (India).

Law on Tips Editorial Board

(1)

The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act.

(2)

Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by this Act are required to be, or may be, prescribed or in respect of which provisions are to be or may be made by rules.

(3)

The power to make rules conferred by this section shall include the power to give retrospective effect to the rules or any of them from a date not earlier than the date on which the provisions of this Act come into force.

(4)

Any rules made under sub-section (1) may provide that a contravention thereof shall be liable to a penalty not exceeding ten thousand rupees.