Interstate Supply & Place of Supply

Power to make rules

IGST s.22, IGST Act

Chapter chapterix Text as on 2026-09-05 Source CBIC

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The Government may make IGST Rules on the Council’s recommendation, with retrospective effect where stated, and every rule must be laid before Parliament.

The exact words of the law

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Reproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.

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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.

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Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.

igst section 22power to make rules

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