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IndiaAuditLens Law Library

Rule 149 of the CGST Rules, 2017

From the IndiaAuditLens Law Library

GST›CGST Rules, 2017›Chapter XVIII, Demands and Recovery

At a glance

Bars, duties and time limits

  • 149A sale under this Chapter cannot take place on Sunday, another Government-recognised general holiday or a Government-notified holiday for the area of sale.

Rule 149 prevents sales under this Chapter from taking place on Sundays or Government-recognised general holidays. It also covers a day specifically notified by the Government as a holiday for the area where the sale will occur. The sale date must therefore account for both general holidays and the local holiday notification applicable to its location.[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 149, verbatim (show)

Rule 149. Prohibition against sale on holidays. -

No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.

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.

Prohibited sale day 149

Questions to answer on the file4 questions
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Circulars and notifications

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

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 149. Prohibition against sale on holidays". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links