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 Central 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 Central 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 there of 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 authority 22(1)
Questions to answer on the file4 questions
Specific prescribed matters 22(2)
Questions to answer on the file1 question
Retrospective effect lower boundary 22(3)
Questions to answer on the file2 questions
Rule contravention penalty ceiling 22(4)
Questions to answer on the file3 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 1 | this provision requires Section 1 | 22(3) "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 (20)
| Number | Date | Subject |
|---|---|---|
| Notification No. 01/2024-Union Territory Tax | 10 July 2024 | Seeks to amend Notification No. 12/2018-Union Territory Tax, dated 28.09.2018. made under this section |
| Notification No. 12/2018-Union Territory Tax | 28 September 2018 | seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-union territory (without legislature) taxable supplies. amended by a later instrument made under this section |
| Notification No. 13/2018-Union Territory Tax | 28 September 2018 | seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-union territory (without legislature) taxable supplies. made under this section |
| Notification No. 10/2018-Union Territory Tax | 21 May 2018 | Notifications regarding E-way bill in Union Territories (without legislature) made under this section |
| Notification No. 11/2018-Union Territory Tax | 21 May 2018 | Notifications regarding E-way bill in Union Territories (without legislature) made under this section |
| Notification No. 07/2018-Union Territory Tax | 18 May 2018 | Rescinds notification No. G.S.R. 316(E) dated 31st March, 2018 made under this section |
| Notification No. 08/2018-Union Territory Tax | 18 May 2018 | Rescinds notification no. G.S.R. 317(E) dated 31st March, 2018 made under this section |
| Notification No. 09/2018-Union Territory Tax | 18 May 2018 | Rescinds notification no. G.S.R. 318(E), dated 31st March, 2018. made under this section |
| Notification No. 02/2018-Union Territory Tax | 31 March 2018 | Notification regarding E-way Bill in Union Territory of Andaman and Nicobar Islands made under this section |
| Notification No. 03/2018-Union Territory Tax | 31 March 2018 | Notification regarding E-way Bill in Union Territory of Chandigarh made under this section |
| Notification No. 04/2018-Union Territory Tax | 31 March 2018 | Notification regarding E-way Bill in Union Territory of Dadra and Nagar Haveli. made under this section |
| Notification No. 05/2018-Union Territory Tax | 31 March 2018 | Notification regarding E-way Bill in Union Territory of Daman and Diu made under this section |
| Notification No. 06/2018-Union Territory Tax | 31 March 2018 | Notification regarding E-way Bill in Union Territory of Lakshadweep. made under this section |
| Notification No. 17/2017-Union Territory Tax | 24 October 2017 | Notifications issued under CGST Act are extended to UTGST Act made under this section |
| Notification No. 05/2017-Union Territory Tax | 30 June 2017 | UTGST (Andaman & Nicobar Islands )Rules, 2017 |
| Notification No. 06/2017-Union Territory Tax | 30 June 2017 | Notifies UTGST (Chandigarh )Rules, 2017 |
| Notification No. 07/2017-Union Territory Tax | 30 June 2017 | Notifies UTGST (Dadra and Nagar Haveli)Rules, 2017 |
| Notification No. 08/2017-Union Territory Tax | 30 June 2017 | Notifies UTGST (Daman & Diu)Rules, 2017 |
| Notification No. 09/2017-Union Territory Tax | 30 June 2017 | Notifies UTGST (Lakshadweep )Rules, 2017 |
| Notification No. 01/2017-Union Territory Tax | 21 June 2017 | Notifies UTGST Act Sections 1 to 5, 17 ,21 & 22 came into force. |
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 UTGST Act, 2017: short title, extent and commencement
References
- Central Board of Indirect Taxes and Customs. "Section 22. Power to make rules". Union Territory Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- UTGST Act, 2017, Section 22 on the CBIC tax information portal