Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 12, verbatim (show)
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.
(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-
(a) the conditions which were included in the total base year revenue of the States, referred to in sub-clause (g) of clause (4) of article 279A of the Constitution, under sub-section (3) of section 5;
(b) the conditions subject to which any part of revenues not credited in the Consolidated Fund of the respective State shall be included in the total base year revenue of the State, under sub-section (6) of section5;
(c) the manner of refund of compensation by the States to the Central Government under sub-section (6) of section 7;
(d) the manner of levy and collection of cess and the period of its imposition under sub-section (1) of section 8;
(e) the manner and forms for payment of cess , furnishing of returns and refund of cess under sub-section (1) of section 9; and (f) any other matter which is to be, or may be, prescribed, or in respect of which provision is to be made, by rules.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Rule-making authority 12(1)
Questions to answer on the file4 questions
Specific prescription industrial 12(2)(a)
Questions to answer on the file1 question
Specific prescription outside 12(2)(b)
Questions to answer on the file1 question
Specific prescription refund 12(2)(c)
Questions to answer on the file1 question
Specific prescription levy 12(2)(d)
Questions to answer on the file1 question
Specific prescription returns 12(2)(e)
Questions to answer on the file1 question
Specific prescription other 12(2)(f)
Questions to answer on the file1 question
Section 9 payment prescription 12(2)(e)
Questions to answer on the file1 question
Section 9 return prescription 12(2)(e)
Questions to answer on the file1 question
Section 9 refund prescription 12(2)(e)
Questions to answer on the file1 question
Section 8 imposition period prescription 12(2)(d)
Questions to answer on the file1 question
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 5 | this provision requires Section 5 | section 5 |
| Section 7 | this provision requires Section 7 | section 7 |
| Section 8 | this provision requires Section 8 | section 8 |
| Section 9 | this provision requires Section 9 | section 9 |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (2)
| Number | Date | Subject |
|---|---|---|
| Notification No. 01/2022-Compensation Cess | 24 June 2022 | Seeks to bring into force the Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022 made under this section |
| Notification No. 21/2018-Central Tax | 18 April 2018 | Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017. |
Unsettled questions
The words of section 12 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- What legal standard establishes that this delegated rule carries out the receiving Act rather than changing it?
See also
- Section 5 of the GST (Compensation to States) Act, 2017: base year revenue
- Section 7 of the GST (Compensation to States) Act, 2017: calculation and release of compensation
- Section 8 of the GST (Compensation to States) Act, 2017: levy and collection of cess
- Section 9 of the GST (Compensation to States) Act, 2017: returns, payments and refunds
References
- Central Board of Indirect Taxes and Customs. "Section 12. Power to make rules". Goods and Services Tax (Compensation to States) Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- GST (Compensation to States) Act, 2017, Section 12 on the CBIC tax information portal