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Rule 1 of the Compensation Cess (Extension) Rules

From the IndiaAuditLens Law Library

GST›Compensation Cess (Extension) Rules

Rule 1 of the Compensation Cess (Extension) Rules is headed “Short title and commencement”.[1]

Text

The text below is the rule 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 Rules as published in the Gazette of India is the legal source.

Rule 1, verbatim (show)

rule 1

Rule 1- Short title and commencement.-

(1)These rules may be called the Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022.

(2) They shall come into force with effect from the 1st day of July, 2022.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Commencement of the identified rules 1(2)

Questions to answer on the file2 questions
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Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this rule.

References

  1. Central Board of Indirect Taxes and Customs. "Rule 1. Short title and commencement". Compensation Cess (Extension) Rules, CBIC tax information portal. Retrieved 17 September 2026.

External links