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        GST

        Rule 2 - Period for levy and collection of Cess

        Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022.

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        Cess levy period extended under goods and services tax compensation rules until 31 March 2026. 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 is extended up to 31 March 2026 under the Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Cess levy period extended under goods and services tax compensation rules until 31 March 2026.

                              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 is extended up to 31 March 2026 under the Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022.


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