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 2, verbatim (show)
RULE 2
Rule 2- Period for levy and collection of Cess.-
The period for levy and collection of cess under sub-section (1) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 shall be upto the 31st March, 2026.
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Express terminal date bound 2
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Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 8 of the GST (Compensation to States) Act, 2017 | this provision prescribed by Section 8 of the GST (Compensation to States) Act, 2017 | under sub-section (1) of section 8 |
| Rule 1 | this provision requires Rule 1 | These rules commence on 1July2022; applicability is not an automatic cross-record gate |
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this rule.
See also
- Section 8 of the GST (Compensation to States) Act, 2017: levy and collection of cess
- Rule 1 of the Compensation Cess (Extension) Rules: short title and commencement
References
- Central Board of Indirect Taxes and Customs. "Rule 2. Period for levy and collection of Cess". Compensation Cess (Extension) Rules, CBIC tax information portal. Retrieved 17 September 2026.
External links
- Compensation Cess (Extension) Rules, Rule 2 on the CBIC tax information portal