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 22, verbatim (show)
Section 22. Power to make rules. -
(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.
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.
Rulemaking power 22(1)-(2)
Questions to answer on the file7 questions
Retrospective earliest date 22(3)
Questions to answer on the file3 questions
Rule penalty ceiling 22(4)
Questions to answer on the file4 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 1 | this provision requires Section 1 | 22(3) "from a date not earlier than the date on which the provisions of this Act come into force" |
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 (6)
| Number | Date | Subject |
|---|---|---|
| Notification No. 03/2019-Integrated Tax | 29 January 2019 | Seeks to amend notification No. 10/2017-Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts |
| Notification No. 04/2018-Integrated Tax | 31 December 2018 | Seeks to amend the IGST Rules, 2017 so as to notify the rules for determination of place of supply in case of inter-State supply under sections 10(2), 12(3), 12(7), 12(11) and 13(7) of the IGST Act, 2017. made under this section |
| Notification No. 03/2018-Integrated Tax | 22 October 2018 | Seeks to supersede Notification No.8/2017-Integrated Tax, dated 14.09.2017 |
| Notification No. 12/2017-Integrated Tax | 15 November 2017 | Apportionment of IGST with respect to advertisement services under section 12 (14) of the IGST Act, 2017. made under this section |
| Notification No. 07/2017-Integrated Tax | 14 September 2017 | Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration amended by a later instrument |
| Notification No. 04/2017-Integrated Tax | 28 June 2017 | Seeks to notify IGST Rules, 2017 amended by a later instrument made under this section |
Unsettled questions
The words of section 22 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- What legal test determines whether a delegated instrument carries out the provisions of the Act? The rulemaking and regulation-making provisions give no mechanical test of that purpose.
See also
- Section 1 of the IGST Act, 2017: short title, extent and commencement
References
- Central Board of Indirect Taxes and Customs. "Section 22. Power to make rules". Integrated Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- IGST Act, 2017, Section 22 on the CBIC tax information portal