Chapter IX - Miscellaneous
Section 22
Section 22: Power to make rules
Section 22 lets the Government, on the GST Council's recommendations, make rules by notification to carry out the IGST Act. Rules can be retrospective only back to the date the Act's provisions came into force, and may provide for a penalty of up to ten thousand rupees for contravention.
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Need advice on Section 22?
This article is for general information. Refer to the Integrated Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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.
Introduction
The IGST Rules, 2017 were made under this section, read with Section 20, by Notification No. 4/2017-Integrated Tax. They apply the CGST Rules, 2017 to integrated tax for the matters covered by Section 20 and have since been amended.
Key takeaways
Council recommendation required
Rules are made by the Government by notification, on the recommendations of the GST Council.
Limited retrospectivity
Rules may be retrospective, but not from a date earlier than the date on which the Act's provisions came into force.
Penalty cap for rule breaches
Rules may provide that a contravention attracts a penalty not exceeding ten thousand rupees.
Scope of the rule-making power
Sub-section (1) is a general power to make rules for carrying out the Act. Sub-section (2) confirms it covers every matter the Act says 'may be prescribed' or is to be provided by rules.
Rules must stay within the Act. A rule that conflicts with a section of the IGST Act cannot override it.
IGST Rules, 2017
Notification No. 4/2017-Integrated Tax (28 June 2017) made the Integrated Goods and Services Tax Rules, 2017 under Section 22 read with Section 20, deemed in force from 22 June 2017. Rule 2 applies the CGST Rules, 2017 to integrated tax, so far as may be, for carrying out the provisions specified in Section 20.
Check the rules as amended for the relevant period before relying on a procedure or form.
Practical checklist
Do
- Identify the specific rule and its amendment history for the period in question.
- Check that a penalty claimed under a rule stays within the ₹10,000 ceiling in Section 22(4).
Frequently asked questions
Can IGST rules be made with retrospective effect?
Yes, but not from a date earlier than the date on which the provisions of the Act came into force.
Are the CGST Rules relevant to IGST?
Yes. The IGST Rules, 2017 apply the CGST Rules to integrated tax, so far as may be, for the matters covered by Section 20.
Need help applying this provision to your situation?
Contact BizeneedLast updated 11 October 2026